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

of May 30, 2014 No. 854

About modification and amendments in appendix No. 2 to the Order of the Main state tax authorities No. 1164 of 25.10.2012.

For the purpose of improvement of tax administration of the VAT and according to the powers of tax authority provided лит.с) h. (1) Art. 133 of the Tax code, 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, of the Art. 1375) to change and add as follows:

Item 4.9 to add 1) with the new fourth paragraph of the following content:

"-the entering cost of the non-current tangible assets intended for inclusion in the authorized capital which are implemented, leased, property employment, usufruct, operational or financial leasing before the expiration of three years from the date of issue of tax delivery note."

Item 4.10 to add 2) with the new paragraph of the following content:

"For the cases specified in the fourth paragraph of item 4. 9, the VAT will be calculated and be paid from the entering cost with subject into whose authorized capital tangible assets according to article 108 of the Tax Code were entered".

Item 4.20 to add 3) with the text of the following content:

", with increase in the VAT amount specified in the column 22, but not requested to compensation or uncompensated."

2. To management of clerical work and archiving to bring this order to the attention of all territorial state tax authorities and structural divisions of the Main state tax authorities.

3. To provide to head department of methodology of taxes and fees the publication of this order in Monitorul Oficial al Republicii Moldova.

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