LAW OF THE REPUBLIC OF MOLDOVA

of April 11, 2013 No. 73

About modification of article 101-2 of the Tax Code No. 1163-XIII of April 24, 1997

The Parliament adopts this organic law.

Art. I. - Article 101-2 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to state in the following edition:

"Article 101-2. Payment of the VAT on deliveries of products of crop production and gardening of own production in the natural form, products of livestock production of own production in the natural form, in live and lethal weight, and on the supply of sugar from self-produced sugar beet performed by business entities

(1) the Managing subjects are the agricultural producers and producers of sugar delivering products of crop production and gardening of own production in the natural form, products of livestock production of own production in the natural form in the territory of the country in live and lethal weight, and sugar from self-produced sugar beet, according to the procedure of exception pay only 40 percent of the VAT amount estimated on these deliveries according to Item a to the budget) Article 96.

(2) Other 60 percent of the registered and cumulative VAT amount remain at the disposal of the managing subject - agricultural producer or producer of sugar and shall be used only for expansion and development of potential production of the company.".

Art. II. - To the government in 60-day time from the date of publication of this law to bring the regulations into accord with it.

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