Approved by the Main state tax authorities of the Republic of Moldova of October 21, 2004 No. 188

The instruction for administration of excise (it is developed based on Art. 123 (5) and the 127th Section IV of the Tax code "Excises" approved by the Law of the Republic of Moldova No. 1053-XIV of June 16, 2000 with subsequent changes and amendments.)

I. Procedure for application of excises when exporting excise goods (administration of Art. 123 (5) the Tax code)

1.1. The deliveries of excise goods to export performed by the subject of the taxation are the deliveries exempted from excise.

1.2. Besides, in spite of the fact that export is exempted from excise, the subject of the taxation shall have the documents confirming export namely:

- the contract (the copy of the contract) signed with the foreign partner on delivery of excise goods. In case delivery of excise goods to export is performed under the commission agreement, the broker, the subject of the taxation (consignor) represents to body of the State Tax Administration the commission agreement and the contract (the copy of the contract) signed by the broker with the foreign partner;

- the payment documents and the bank statement confirming actual receipt of funds for the account of the subject from realization of excise goods;

- the cargo customs declaration of goods or its copy certified by the head and the chief accountant of the subject of the taxation with marks of the customs authority which performed release of goods for export.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info