It is registered
Ministry of Justice
Republic of Moldova No. 315
of December 31, 2002
Approved by the Main state tax authorities of December 30, 2002 No. 06
About compensation of tax amounts on value added
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IT IS APPROVED: BOARD OF THE MINISTRY OF FINANCE REPUBLIC OF MOLDOVA |
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1. This instruction determines procedure for compensation of VAT amounts according to provisions III of the Section of the Tax code of the Republic of Moldova "Value added tax" N1415-XIII of December 17, 1997.
2. In this instruction the concepts established in the relevant articles of the Section III of the Tax code of the Republic of Moldova "Value added tax", the Section V "Tax administration" are used.
3. The subjects registered as taxpayers on value added have the right to compensation of tax in the following cases:
- Art. 101 (3) the Tax code, on deliveries, liable to VAT based on Article 96 in) the Tax code
- Art. 101 (5) the Tax code, on deliveries, liable to VAT based on Article 104 and) the Tax code
- Art. 103 (3) Tax code
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The document ceased to be valid since January 6, 2006 according to the Order of the Main state tax authorities of November 17, 2005 No. 188