LAW OF THE REPUBLIC OF MOLDOVA

of July 12, 2013 No. 172

About modification and amendments in some legal acts of the Republic of Moldova

The Parliament adopts this organic law.

Art. I. - In 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 make the following changes and additions:

1. Part (Article 102 to add 10) with the offer: "If the supplier of goods, services did not register the issued tax delivery note in the General electronic register of tax delivery notes or zaregistirovat it with violation of the term established in part (11) Articles 1181, the buyer has the right to offsetting of VAT amount in accordance with the terms, provided by this Article, on condition of informing tax authority according to the procedure and the terms established by the Main state tax authorities about non-compliance with Article 1181 by the supplier of requirements.".

2. Parts (1) and (Article 1181 to state 11) in the following edition:

"(1) the Issued tax delivery note is subject to obligatory registration by the supplier - the subject of VAT liability in the General electronic register of tax delivery notes in the form and procedure established by the Main state tax authorities if total rateable value of delivery, liable to VAT, exceeds the amount of 100000 lei.

(11) the Issued tax delivery note is subject to registration in the General electronic register of tax delivery notes within ten working days from the date of its issue.".

3. In appendix 1 to the Section IV in column 4 of goods item 240220 text "30 lei + 30%" to replace with the text "45 lei + 24%".

4. In part (4) Article 283:

Item b) to state in the following edition:

"b) belonging to forest fund;";

add part with the Item b 1) of the following content:

"b 1) belonging to water fund if they are not involved in business activity;".

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