of October 23, 2014 No. 892
About modification of the Regulations on procedure for application of zero rate of the VAT and compensation of VAT amounts on the deliveries specified in Item c) of article 104 of the Tax Code No. 1163-XIII of April 24, 1997
The government DECIDES:
In Item 11 of the Regulations on procedure for application of zero rate of the VAT and compensation of VAT amounts on the deliveries specified in Item c) of article 104 of the Tax Code No. 1163-XIII of the April 24, 1997 approved by the Order of the Government No. 543 of July 8, 2014. (The official monitor of the Republic of Moldova, 2014, Art. No. 178-184, 580), the subitem b) to state in the following edition:
"b) the documents confirming delivery of goods, services:
the original of the tax delivery note received from the subject of the taxation of the VAT; or
the check of the control cash register of the subject of the taxation of the VAT in case of payment with cash and/or bank card on which reverse side the surname of person who received the check shall be specified and it is sealed (stamp) of the subject of the taxation".
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Prime Minister |
Iurie Leanca |
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Countersigns: Minister of Finance |
Anatol Arapu |
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