Approved by the Ministry of Finance of the Republic of Moldova, the Ministry of privatization and management of state-owned property of the Republic of Moldova and the Ministry of Economics of the Republic of Moldova

Regulations on procedure for the organization of assessment works of taxable real estate

I. WORKING PROCEDURES FOR LEGAL ENTITIES

1. Real estate for the purposes of the taxation of the companies, organizations, organizations are the structures (buildings and constructions) relating to fixed assets according to "Classification of fixed assets of the national economy of the Republic of Moldova" approved by the Resolution of State department of the Republic of Moldova according to the statistics 40 of September 16, 1993.

The property of the sole proprietor companies complete and partnerships in commendam is estimated according to the procedure, established by this Section.

2. In case of calculation of tax residual cost of this property taking into account revaluation as of January 1, 1996 - from replacement cost less depreciation is accepted. Before revaluation of this real estate the tax is estimated from its original indexed cost for depreciation deductions according to accounting data. At the same time the real estate acquired after December 1, 1994 before its revaluation is assessed with tax from acquisition value less depreciation.

After carrying out revaluation taxable real estate value is subject to adjustment by its results.

3. Joint-stock companies and the privatized companies estimate this tax from the cost of buildings and constructions minus depreciation, according to accounting data.

4. Taxpayers on the real estate leased are lessors.

The non-personal tax, leased from the state, pays the rent company lessee.

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