Approved by the Ministry of Finance of the Republic of Moldova of January 3, 2001 No. 01

Regulations on creation and activities of permanent tax posts at the companies making ethyl alcohol and hard alcoholic drinks

I. General provisions

1.1. This provision is developed according to the Law of the Republic of Moldova "About production and turnover of ethyl alcohol and alcoholic products" N1100-XIV of 30.06.2000 promulgated by the Presidential decree of the Republic of Moldova N1696-II of 13.10.2000 and establishes mode of operation, the rights and obligations of the permanent tax posts created at the companies making ethyl alcohol and hard alcoholic drinks.

1.2. The permanent tax post (further - PNP) represents means, the instrument of impact of tax authorities on strengthening of financial discipline, increase in the income in the budget, to strengthening of fight against violations of the law and counteractions to tax evasion within activities for production of ethyl alcohol and hard alcoholic drinks.

1.3. In this provision concepts which value is established by the relevant articles of the Law of the Republic of Moldova "About production and turnover of ethyl alcohol and alcoholic products" N1100-XIV of 30.06.2000, the Section IV of the Tax code "Excises" N1053-XIV of 16.06.2000 and other regulations connected with specifics of production, turnover and taxation of ethyl alcohol and alcoholic products are used namely:

ethyl alcohol - the alcohol received by spirit fermentation of raw materials of plant origin with distillation and the subsequent rectification or without it and the synthetic alcohol received by catalytic hydration of ethylene;

alcoholic products - food products with content of ethyl alcohol of more 1,5 of % of amount (ethyl drinking alcohol, alcoholic drinks, grape wines, fruit and berry wines, wine materials from grapes, fruits and berries, the fermented fruit juice, cider);

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