of July 22, 2016 No. 100
About introduction of amendments to the Order of the Ministry of Finance No. 115 of September 6, 2010.
In pursuance of provisions of the Law on financial accounting No. 113-XVI of April 27, 2007 (переопубликован in the Official monitor of the Republic of Moldova, 2014, No. 27-34, the Art. 61), with subsequent changes and amendments, paragraph provisions 3 Items 3 of the Order of the Government No. 294 of March 17, 1998 about accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997. (Official monitor of the Republic of Moldova, 1998, No. 30-33, Art. 288) and Orders of the Government No. 774 of 20.06.2016 (Official monitor of the Republic of Moldova No. 169-183/834 of 24:06. 2016) I ORDER:
1. 3) and 4) of Item 2 of the Instruction for filling of standard form of the source document of the strict reporting "Tax delivery note" approved by the Order of the Ministry of Finance No. 115 of September 6, 2010 to state subitems in the following edition:
"3) purchase price – the price of the foreign producer / distributor less the amount of the provided trade discount specified in source documents taking into account payment of the rights to commodity import (except for the value added tax which is subject to offsetting), transportation expenses (as necessary, depending on delivery conditions), counted in national currency (lei), according to the official rate of Moldovan leu established by National Bank of Moldova on the date of implementation of customs transactions;"
4) selling price – the price of the local producer less the amount of the provided trade discount specified in source documents (except for the value added tax which is subject to offsetting)".
2. In the subitem 11) of Item 9 "Of 29.12.2007" to replace the text with the order of the Government No. 1525 with the text "The law No. 172 of 25.07.2014".
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