of April 17, 1997 No. 10-22-03/8
About procedure for calculation and payment in the budget of the income tax of the companies
The main state tax authorities direct you the specifying N 10-22-03/8 of 17.04.97 about procedure for calculation and payment to the budget of the income tax of the companies.
It is necessary to be guided by these instructions in case of control of correctness of calculation of the income tax of the companies for 1996 and the first quarter 1997.
Deputy chief of inspection P. I. Duca
Due to the arriving Requests and need of promoting of procedure for the taxation of profit (income) of legal entities the Main state tax authorities report the following.
Now the taxation of profit (income) of legal entities is conducted according to the following legislative and regulations of the Republic of Moldova: The law on bases of the taxation system N 1198-XII of November 17, 1992., the Law on the income tax of the N 1214-XII companies of December 2, 1992, the Resolution of Parliament on enforcement of the Law on the income tax of the companies of December 2, 1992, the Law to the State Tax Administration N 876-XII of January 22, 1992 and the Law on entrepreneurship and the N 845-XII companies of January 3, 1992 with subsequent changes and amendments, the Law on the government budget for 1996 N 686-XIII of December 14 1995, the orders of the Government accepted in pursuance of the Resolution of Parliament on enforcement of the Law on the income tax of the companies both others legislative and regulations which establish procedure for calculation and payment in the budget of tax not profit.
According to the Resolution of Parliament on enforcement of the Law on the income tax of the companies, this law is enacted since January 1, 1993. It is at the same time determined what with introduction of the specified law voids earlier existing regulations regulating the tax matters of profit (income).
According to the procedure, provided by this letter, the profit got both in the territory of the Republic of Moldova and beyond its limits, including countries of the Commonwealth of Independent States is assessed with tax.
Provisions of this letter do not extend on:
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