ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of June 7, 2013 No. 334

About modification and amendments in Regulations on compensation of the amounts of excises

The government DECIDES:

In the Regulations on compensation of the amounts of excises approved by the Order of the Government No. 1123 of September 28, 2006. (Official monitor of the Republic of Moldova, 2006, No. 157, of the Art. 1211), with subsequent changes and amendments, to make the following changes and additions:

1. In Item 5 the first offer to state in the following edition:

"5. Compensation of the amounts of excises is performed according to the statement of the payer, based on thematic or general check, except as specified, when the subject of the taxation which submitted the application conforms to requirements of Item 7-2 of this provision, based on the decision of the chief (deputy chief) of territorial state tax authorities (further – territorial BEND) in the place of servicing of the payer or based on the decision of the chief (deputy chief) of the Main state tax authorities (further – GGNI) on compensation of the amounts of excises to the payers who are serviced in Head department of large taxpayers (further further – GUKN).

2. In all text to replace abbreviation of "UAKP" with abbreviation of "GUKN".

3. In Item 7 paragraph one to state in the following edition:

"7. The application for compensation of the amounts of excises submitted to the state tax authority is subject to consideration only if the subject of the taxation provided to tax authority the declaration on excises for the corresponding tax period.".

4. Add with Items 7-1 – 7-3 following of content:

"7-1. Within 5 working days from the date of reception of an application about compensation of the amounts of excises the tax authority considers and determines procedure for compensation, considering the conditions specified in Item 7-2 of this provision.

7-2. In the cases provided by Items 11, of 12, 13 and 14-1, application for compensation of the amounts of excises it is considered and on it the decision without conducting thematic or general check is passed if the following conditions are at the same time complied:

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