ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 28, 2014 No. 45

About change of the Instruction about procedure for filling of the delivery note approved by the Order No. 47 of March 31, 2010.

In pursuance of Item and) parts (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: The official monitor of the Republic of Moldova, 2014, 61) I ORDER to Art. No. 27-34,:

In the Instruction about procedure for filling of the delivery note approved by the Order of the Minister of Finance No. 47 of March 31, 2010 (Official monitor of the Republic of Moldova, 2010, Art. No. 58-60, 230), with subsequent changes, the registered Ministry of Justice at No. 745 from March 31, 2010, to make the following changes:

Item 3 to state 1) in the following edition:

"3. The delivery note can be filled in case of systematic deliveries of assets and services (works), liable to VAT, before filling of tax delivery note, according to provisions of article 117-1 of the Tax Code.

The delivery note is filled in case of deliveries, liable to VAT on zero rate, according to Item and) article 104 of the Tax Code";

Item 6 to state 2) in the following edition:

"6. Forms of delivery note and appendices to delivery note are issued by the State Tax Administration";

3) in the subitem a) Item 7 of the word "Statistika publishing house" shall be replaced with words State Tax Administration.

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