ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of September 11, 2001 No. 972

About approval of the Regulations on accounting treatment, assessment and the realization of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the property which passed on inheritance right to the state and treasures

The government of the Republic of Moldova DECIDES:

1. Approve Regulations on accounting treatment, assessment and the realization of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the property which passed on inheritance right to the state, and treasures it (is applied).

2. Declare invalid the Order of the Government of the Republic of Moldova No. 267 of May 17, 1993. "About approval of the Regulations on accounting treatment, estimates and realization of the confiscated, ownerless property, the property which passed on inheritance right to the state and treasures" (The monitor, 1993, No. 5, the Art. 155).

3. From the Rules of commission trade approved by the Order of the Government of the Republic of Moldova N 1010 of October 31, 1997. (The official monitor of the Republic of Moldova, 1997, Art. No. 79-80, 814) to exclude Items 17 and 26.

Approved by the Order of the Government of the Republic of Moldova of September 11, 2001 No. 972

Regulations on accounting treatment, assessment and the realization of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the property which passed on inheritance right to the state and treasures

I. General provisions

1. The regulations on accounting treatment, assessment and the realization of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the property which passed on inheritance right to the state and treasures (further - the Provision) establish accounting treatment, estimates and realization:

the property seized for benefit of the state based on sentences and decisions of degrees of jurisdiction and other state bodies authorized to make such decisions;

ownerless property;

the property which passed to the state on inheritance right (further - the inherited property);

perishable or with limited storage duration of products arrested by the state bodies having on that powers (except for arrested on the basis the Section V of the Tax code);

the physical evidences attached to criminal cases;

treasures.

2. The accounting treatment, estimates and realization of the property provided by this provision does not extend on:

the property (including values) which was not demanded from organizations of communication, sent by sending, parcels post, letters and money transfers and also on the confiscated mailings;

unclaimed goods and baggage without documents, the following railway, water, air and road transport;

the property detained by customs authorities including on means of rail, water, air and road transport, for execution of customs papers or introduction of customs payments;

the property which carried over the state concerning which the domestic legislation provides special accounting treatment, estimates and realization.

3. The State Tax Service carries out the obligations on accounting, assessment and realization of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the inherited property and treasures according to the Civil code, the Criminal code, the Civil Procedure Code, the Code of penal procedure, the Code of Administrative Offences and other regulations.

II. Procedure for cession of property to the State Tax Administration

4. From the moment of capture on accounting by the State Tax Administration of the confiscated, ownerless property arrested perishable or with limited storage duration of products, physical evidences, the inherited property and treasures ensuring their integrity belongs to duties of inspection.

5. The property seized based on decisions of degrees of jurisdiction is transferred in nature by the legal executive of the relevant State Tax Administration within 20 days from the date of receipt of writ of execution.

In case of cession of property the representative of the State Tax Administration is handed the copy of the inventory constituted during pretrial investigation or the second copy of the statement of seizure of property which is drawn up by the legal executive and approved by the judge.

For vehicles the act of technical condition and all documents concerning this property is transferred.

Transfer and acceptance of property in nature are confirmed by signatures of the legal executive and representative of the State Tax Administration in the act of acceptance of property on accounting (appendix N 1).

The property seized according to decisions of the criminal prosecution authorities and other bodies given the right of adoption of such decisions when according to the current legislation the realization of condemned property is enabled by the State Tax Administration is transferred to the State Tax Administration in similar procedure.

The property seized by customs authorities is transferred to the State Tax Administration no later than 30 days from the date of the introduction to legal force of the judgment if the law does not provide other.

Precious metals (gold, silver, platinum and metals of platinum group), irrespective of condition and type in which they are, gemstones in the natural and processed type products from precious metals with inserts from gemstones and other materials of natural or artificial origin or without them are transferred by the specified bodies (organizations) to accounting to the State Tax Administration.

6. Products arrested or confiscated perishable or with limited storage duration are transferred in nature to the State Tax Administration for realization in the following procedure.

Products arrested or confiscated perishable or with limited storage duration which expiration date expires in month, are transferred by bodies which arrested it or confiscated, to the State Tax Administration for realization within 5 days from the moment of capture to accounting.

Products arrested or confiscated perishable or with limited storage duration which expiration date does not exceed one month at once after capture are transferred to accounting by bodies which arrested it or confiscated, to the State Tax Administration for realization.

Products arrested or confiscated perishable or with limited storage duration which expiration date at the time of arrest exceeds one month, are transferred to the State Tax Administration a month before expiry date.

In case of cession of property the representative of the State Tax Administration is handed the copy of the act of seizure of property and other documents relating to it.

The means received from realization of property are transferred into the budget account where the amounts which arrived from realization of condemned property are registered.

7. Physical evidences are transferred to the State Tax Administration in the following procedure.

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