ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of June 16, 2015 No. 401

About modification and amendments in the Regulations on compensation of the value added tax approved by the Order of the Government No. 93 of February 1, 2013.

The government DECIDES:

In the Regulations on compensation of the value added tax approved by the Order of the Government No. 93 of February 1, 2013. (Official monitor of the Republic of Moldova, 2013, Art. No. 27-30, 140), with subsequent changes and amendments, to make the following changes and additions:

1) in Item 25 the first offer to state in the following edition: "Copies of the documents confirming the right to compensation, and in the cases established in the subitem 9) of Item 32 – the registers of sales filed in special case, numbered and signed by the employees of Tax Service who performed check are represented as appendix to the inspection statement.";

2) in Item 32 b letter) the subitem 7) to state in the following edition:

"b) customs declarations or statements from customs declarations electronically using the strengthened qualified digital signature of the subject of the taxation, the documents confirming delivery of electrical, heat energy and gas to the importer";

Item 35 to add 3) with the following paragraph at the end:

"When exporting the excise goods made of excisable raw materials, the maximum size VAT determined to compensation increases by the amount determined by multiplication of standard VAT rate by the size of the excise paid to suppliers in case of acquisition of the raw materials used in case of production of the exported goods."

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