ORDER OF THE GOVERNMENT REPUBLIC OF MOLDOVA

of December 2, 2016 No. 1392

About modification and amendments in Regulations on compensation of the value added tax

For the purpose of accomplishment of provisions of Article 101, parts (1-1) Article 101-1 and Items 1), 6), 7) and 10) parts (8) article 102 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

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 No. 27-30, of the Art. 140), with subsequent changes and amendments, to make the following changes and additions:

1) in Item 2:

a) third to state the paragraph in the following edition:

"part (5) article 101 of the Tax Code, in case of supply activity, liable to VAT according to Items, a), b), b-1), f), g), h) and i) article 104 of the Tax Code and part (13) article 4 of the Law No. 1417-III of December 17, 1997 on enforcement of the Section III of the Tax code;";

b) after the paragraph of the sixth to introduce the new paragraph of the following content:

"article 101-1 of the Tax Code, in edition of the Law No. 71 of April 12, 2015 on modification and amendments in some legal acts, on capital investments (costs) performed to the factory buildings (intended for production of goods or services) since May 1, 2015;";

c) to recognize paragraphs of the seventh and eighth invalid.

The subitem 2) to state 2) in Item 13 in the following edition:

"2) the subject of the taxation received compensations of the VAT at least two times";

3) in Item 19:

a) the second offer to state in the following edition:

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