Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

LAW OF THE REPUBLIC OF MOLDOVA

of July 26, 2001 No. 408-XV

About enforcement of the Section V of the Tax code

(The last edition from 26-07-2018)

The parliament this organic law accepts the Section V of the Tax code.

Article 1. Entry into force

The Section V of the Tax code becomes effective since July 1, 2002.

Article 2. Recognition invalid

From the date of entry into force of the Section V of the Tax code to recognize invalid:

The law on the State Tax Administration No. 876-XII of January 22, 1992;

The law on bases of the taxation system No. 1198-XII of November 17, 1992;

The law on recovery by enforcement of taxes, charges and other payments No. 633-XIII of November 10, 1995;

Chapters I and II of the Law No. 1164-XIII of April 24, 1997 on administration of the income tax and enforcement of Sections I and II of the Tax code;

parts (2) and (3) article 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code;

parts (4), (6) - (9) article 4 of the Law No. 1054-XIV of June 16, 2000 on enforcement of the Section IV of the Tax code;

parts (8) - (10) article 4 of the Law No. 1056-XIV of June 16, 2000 on enforcement of the Section VI of the Tax code.

Article 3. Change of regulations

(1) to Suggest the President of the Republic of Moldova to bring the regulations into accord with the Section V of the Tax code.

(2) to the Government in three-months time:

a) provide to Parliament of the offer on reduction of the current legislation to compliance with the Section V of the Tax code;

b) bring the regulations into accord with the Section V of the Tax code;

c) provide review and cancellation by the ministries and departments of the regulations contradicting the Section V of the Tax code.

(3) Due to the recognition invalid the Law on recovery by enforcement of taxes, charges and other payments the central and local authorities of the public power together with loanees shall review agreements on loan granting and guarantees under bank loans.

Article 4. Transitional and final provisions

(1) the Tax relations and the related other relations on the tax periods preceding entry into force of the Section V of the Tax code are regulated according to the legislation existing during the corresponding period if this Article does not provide other.

(2) to taxes and fees which tax period does not expire on July 1, 2002 this Section is applied to the tax liabilities which size will be determined proceeding from ratio of tax period after July 1, 2002 to all tax period of 2002.

(3) Determination of the size of the tax liability relating to the tax periods preceding entry into force of the Section V of the Tax code is made according to the legislation existing during the corresponding period within prescriptive limits, stipulated in Article 264 Sections V of the Tax code which current begins:

a) for taxes (duties), charges, penalty fee - from the last date established for submission of the corresponding tax report or for the tax discharge (duty), collection, penalty fee (in case submission of the tax report is not provided);

b) for the tax sanctions relating to specific tax (duty), collection, - from the last date established for submission of the tax report on this tax (duty), collection or for payment of this tax (duty), collection (in case submission of the tax report is not provided);

c) for the tax sanctions which are not relating to specific taxes (duties), charges - from the date of making of tax offense.

(4) In departure from part provisions (3) this Article concerning the income tax determination of the tax liability relating to the tax periods preceding entry into force of the Section V of the Tax code is made according to the legislation existing during the corresponding period no later than three years from the date established for submission of the tax declaration or from the date of submission of the last tax declaration (if refining or amendment of earlier submitted documents was necessary), except as specified understating of the income tax as a result of submission of the doubtful or misleading information. In the latter case any terms of determination of the tax liability on the income tax are not applied. In case of establishment of the fact of absence of the income tax payer by the State Tax Administration - physical person in the Republic of Moldova more than three years three-year term for determination of the income tax amount is prolonged for the period of its absence.

(5) the Tax liabilities relating to the tax periods preceding entry into force of the Section V of the Tax code, which are not extinguished fully or partially are settled according to the procedure provided by the Tax code within the prescriptive limits established in Article 265 of the Section V of the Tax code which current begins from the date of determination of the tax liability.

(6) the Actions for repayment of the tax liability relating to the tax periods preceding entry into force of the Section V of the Tax code are prolonged according to the procedure provided by the Tax code.

(7) part Provisions (2) Article 234 of the Section V of the Tax code are applied also in case of imposing of penalties for the periods till July 1, 2002 if the decision on the case of tax offense was made after the date of entry into force of the Section V of the Tax code.

(8) Compensation of the amounts of overpayment and the amounts which according to the tax legislation shall be compensated before the date of entry into force of the Section V of the Tax code, but are not compensated, it is performed according to the Section V of the Tax code provided that terms of compensation of the amounts, stipulated by the legislation, acting during the corresponding period, did not expire.

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.