of July 15, 1998 No. 93-XIV
About the entrepreneurial patent
The parliament adopts this law.
This law regulates implementation of separate types of business activity in case of the simplified system of registration, the taxation, accounting and the reporting on the basis of use of the entrepreneurial patent.
(1) the Entrepreneurial patent (further - the patent) is the personalized state certificate certifying the right to occupation the type of business activity specified in it during certain term.
(1-1) regarding, not settled by this law, procedure for request, provision, suspension and withdrawal of the allowing documents provided by this law for physical persons - citizens of the Republic of Moldova, foreign citizens and stateless persons, it is determined by the Law on regulation of business activity by permission No. 160/2011.
(2) the Patent contains the following details:
a) series and number of the patent;
b) first and last name of the patentee;
c) photo of the patentee;
d) fiscal code of the patentee;
e) type of business activity;
f) permanent residence of the patentee;
g) the place of implementation of activities on the basis of the patent for cases of regulation of this condition;
h) type of the vehicle and its registration plate in case of its use in business activity according to the patent;
i) effective period of the patent and mark about its prolongation;
j) the name and the location of the body which granted the patent;
k) the coupon certifying introduction of payment for the patent.
(3) the Form of the patent affirms the Ministry of Finance. Shall hold the patent at least 10 degrees of protection.
(4) the Form of the entrepreneurial patent and its duplicate are documents of the strict reporting.
(5) the Procedure for accounting, distribution and storage of forms of the entrepreneurial patent and duplicates of the patent is established by the Ministry of Finance.
(6) Accounting of forms of the entrepreneurial patent and their distribution to primeriya are performed by the State Tax Administration.
Can be the patentee any capable citizens of the Republic of Moldova, any foreign citizen or the person without citizenship who are constantly living in the Republic of Moldova and having the right to be engaged in business activity which declared the intention to acquire the patent and conform to the qualification requirements necessary for this type of activity.
(1) the Patent is granted on one of types of activity which list is given in appendix to this law.
(1-1) simultaneous possession of the patentoobladetel of two and more valid patents for the same type of activity performed in the same place Is forbidden.
(2) the Patent is valid only concerning the patentee and cannot be transferred to other person.
(3) Implementation of business activity on the basis of the patent does not require state registration of the patentee and receipt of the license. Requirements for submission of the financial and statistical reporting, maintaining accounting and financial accounting, implementation of cash transactions and calculations, and also provision of article 90 of the Tax Code do not extend to patentees.
(4) In the civil relations the patentee acts on its own behalf.
(5) the Patentee bears responsibility according to the obligations connected with implementation of business activity during the term of limitation period established by the law, irrespective of patent effective period.
(6) the Patentee can perform the business activity specified in the patent in all territory of the country if other is not provided by the patent.
(6-1) By the form of activities, provided in line item 1.1 appendices, business activity is performed by the patentee in pavilions, booths (stalls), tents, from counters, trays which area constitutes up to 30 square meters.
(6-2) Implementation of the types of activity provided in line items 1.1 and 1.2 appendices to this law are allowed only within the trade markets created according to article 12 of the Law on domestic trade No. 231 of September 23, 2010.
a) observe established procedure of implementation of the activities specified in the patent, sanitary standards, fire safety regulations, to fulfill other requirements relating to this type of activity, and when implementing the type of activity specified in the Section of 1 appendix to have, as necessary, source documents about goods origin, commodity-transport delivery note, the customs duty receipt or the act of purchase of goods;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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