LAW OF THE REPUBLIC OF MOLDOVA

of September 28, 2014 No. 185

About entering of amendments into some legal acts

This organic law is adopted based on provisions of article 106-1 of the Constitution by acceptance by the Government of responsibility to Parliament.

Art. I. – In article 4 of the Law No. 1054-XIV of June 16, 2000 on enforcement of the Section IV of the Tax code (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments to make the following additions:

part (to add 6) with the offer of the following content:

"This provision does not extend to the distillates received on the basis of wine, specified in part (6-1) these Articles.";

add with parts (6-1)-(6-6)ß½ÑñÒ¯Ú¿® content:

"(6-1) the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate and grape pressing, distillate from wine yeast, ethyl alcohol of grape and wine-making origin), made in the Republic of Moldova in case of shipment from the excise room for use as raw materials for production of other goods Is exempted from payment of excises, in the procedure established by the Government.

(6-2) Users who acquire or make the distillates specified in part (6-1), used as raw materials for production of other goods, shall get permission of the end user issued by territorial tax authority, valid during the period which is not exceeding 12 months.

(6-3) Owners of permission of the end user, to the 25th following accounting tax period shall represent to territorial tax authority the declaration on use of the acquired/received distillate received on the basis of wine.

(6-4) Shipment (export) of the distillate specified in part (6-1), from the sender to the final consumer without fail is followed by the accompanying invoice approved by the Government with countersign of the accompanying invoice territorial tax authority, in case of shipment and on the arrival of the distillate received on the basis of wine to the end user.

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