of May 4, 1998 No. 488
About approval of the Regulations on procedure for calculation of the tax liabilities when implementing foreign currency transactions
In pursuance of part provisions (3) article 21 of the Tax Code No. 1163-XIII of April 24, 1997 on establishment of procedure for calculations of the tax liabilities when implementing foreign currency transactions DECIDES: the Government of the Republic of Moldova
Approve Regulations on procedure for calculation of the tax liabilities when implementing foreign currency transactions according to appendix.
Prime Minister of the Republic of Moldova
Ion Chubuk
Appendix
to the Order of the Government of the Republic of Moldova No. 488 of May 4, 1998
1. This provision is developed according to part (3) Article 21 of Chapter 2 of the Tax code No. 1163-XIII of April 24, 1997.
2. This provision determines procedure for calculation of the tax liabilities when implementing foreign currency transactions.
3. Treat transactions to which this provision extends and in case of which there are payment obligations in foreign currency:
expenses which should be made or the income which should be received after implementation of transactions;
fyyuchersky transactions, letters of credit, bills of exchange, options and other similar financial transactions.
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The document ceased to be valid since August 10, 2018 according to Item 5 of Appendix No. 4 of the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693