Approved by the Main state tax authorities of the Republic of Moldova

of May 31, 1996 No. 10-7-02/994-208

The instruction about procedure for return and offsetting of overpayments and excessively estimated and made (enforced) payments

This instruction is developed based on Art. 8 of the Law of the Republic of Moldova of November 10, 1995 N 633-XIII "About procedure for tax collection, charges and other payments in the budget and in off-budget funds, not brought at the scheduled time", determines procedure for return and offsetting of overpayments and excessively estimated and made (enforced) payments in the budget and in off-budget funds of financial resources and is applied from the date of enforcement of the law.

GENERAL PROVISIONS

1. In this instruction the concept "overpayment" implies the obligatory payments made by taxpayers or collected by tax authorities in the amounts, big in comparison with the provided calculations, declarations or the made decisions, or ahead of schedule. The concept "excessively estimated and made (enforced) payments" implies the obligatory payments which are excessively estimated and brought (collected) as a result of wrong calculation or violation of established procedure of their calculation.

Unlike overpayments these payments do not find reflection as they are included in the provided calculations (declarations) in personal accounts of taxpayers and can be revealed only by the subsequent documentary checks.

2. According to the procedure, established by this instruction, return (offsetting) of overpayments and excessively estimated and made (enforced) payments is made on payments:

a) the taxes and fees provided in Art. 5 and 6 of the Law of the Republic of Moldova "About bases of the taxation system";

b) financial and the penalties against business entities applied according to the legislation tax authorities;

c) in off-budget funds of financial resources, control of which introduction is imposed on tax authorities.

3. The procedure for return (offsetting) for overpayments established by this instruction and excessively estimated and made (enforced) payments in repayment of debts on payments on which maintaining personal accounts in tax authorities is not provided does not extend.

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