ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 12, 2015 No. 3

About modification and amendments in the Instruction about procedure for filling of the declaration form "TDSA14"

In pursuance of provisions of Art. 125-1 of the h. (4) the Tax code, according to provisions of Art. 11 of the h. (2) lit. A) the Law on financial accounting No. 113-XVI of 27.04.2007 and considering actions of provisions of Articles 123-1 of the h. (1) and 123 h. (1) the Tax code, for the purpose of improvement of tax administration of excise I ORDER:

1. About procedure for filling of the declaration form TDSA14 on the estimated excises on remaining balance of the excise goods relating to goods items 240210000, of 240220, of 240290000, of 2403, approved by the Order of the Ministry of Finance No. 173 of 17.12.2014 (appendix No. 2 to the order) to make the following changes and additions to the Instruction:

- add Item 8 with the following offer: "On the excise goods relating to goods item of 2403 "The other industrial made tobacco and industrial substitutes of tobacco; "homogenized" or "recovered" tobacco; tobacco extracts and essences" in column 4 the amount in kind in kilograms is specified";

- state Item 9 in the following edition: "In column 5 cost excluding VAT and excises which in case of the filtered cigarettes carried to goods item 240220, is the maximum retail price operating at the time of implementation of inventory count of remaining balance is specified. On cigars, cigars with the cut-off ends and to the cigarillos containing tobacco (goods item 240210000) and to the other cigars, cigarillos and cigarettes containing tobacco substitutes (the goods item 240290000) in the 5th graph is specified the customs value declared at the time of their import".

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