ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of May 7, 2013 No. 519

About modification and amendments in appendix No. 2 to the Order of the Main state tax authorities No. 1164 of October 25, 2012

In pursuance of provisions of Art. 101-2 of the Tax code in edition of the Law No. 73 of April 11 2013, for the purpose of improvement of tax administration of the VAT and according to powers of tax authority, stipulated in Article 133 Tax codes, I ORDER:

1. Appendix No. 2 to the Order No. 1164 of October 25, 2012. "About approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT (Monitorul Oficial al Republicii Moldova, 2012, No. 234-236, the Art. 1375) changes and supplemented as follows:

Item 4.4 to state 1) in the following edition:

"4.4. In column 1.1 and 2.1 the delivery cost of products of crop production and gardening of own production in the natural form and products of livestock production of own production in the natural form, in live and lethal weight, and on supply of sugar from self-produced sugar beet and the VAT amount added on these deliveries is specified."

2) After Item 4.22 the text is supplemented with new Item 4.22-1 of the following content:

"4.22-1. 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, based on Art. 1012 of the Tax code, according to the procedure of exception pay only 40 percent of the VAT amount added on these deliveries according to Item a to the budget) Articles 96, determine column 19 indicator as follows:

a) The initial indicator for calculation of the VAT to payment in the budget according to Art. 101-2 of the Tax code (Itva) is determined,

Itva = (The VAT amount specified in column 11 - the VAT amount specified in the column 18);

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