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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 20, 2017 No. 69

About approval of the standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-16) form and Procedure for its filling

For the purpose of execution of provisions of article 76 of the Tax Code according to the changes made by the Law No. 281 of December 16, 2016 on modification and amendments to some legal acts (Monitorul Oficial al Republicii Moldova, 2016, to Art. No. 472-477, 947), I ORDER:

1. Approve the standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (The NER-16) form, according to appendix No. 1, and the Procedure for its filling, according to appendix No. 2.

2. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Minister of Finance

Octavian to Armash

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of April 20, 2017 No. 69

Standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-16) Form

See. Standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-16) Form (20Kb In original language)

 

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of April 20, 2017 No. 69

Procedure for filling of the standard form Activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them (the NER-16) Form

1. The activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them (further – the Report) is submitted:

a) representations of legal entities of nonresidents; and

b) legal nonresident persons who gain income from the activities performed in the Republic of Moldova from other persons, except provided by part (2) Articles 76, Items c) and d) parts (1) Article 71 and except for obligation of income tax withholding at payment source according to Articles 88, 90, 90-1 and 91 Tax code.

2. The report is submitted to tax authority in time, established in article 76 of the Tax Code. In case of completion of activities in the Republic of Moldova within accounting year nonresidents who have representations in the Republic of Moldova shall submit the report within 10 days according to part (4) article 76 of the Tax Code. Besides, the legal nonresident persons specified in part (4) article 74 of the Tax Code, shall submit independently the Report within 3 days from the moment of completion of activities in the Republic of Moldova.

3. The tax period corresponds to tax year or other period of tax year for which the representation shall submit or submitted the Report. The tax period is filled in the form of code which has the following structure: P/AAAA, where P – code of tax period (A letter is specified), and AAAA – year. For example, for 20XX in line item "Tax period" will be specified to A/20XX.

4. In the Report the amount of target financing and receipts listed by persons specified in letter and) Item 1, according to article 76 of the Tax Code, and also the amount of the income gained by nonresidents specified in b letter) Item 1, according to article 71 of the Tax Code is reflected.

5. The report can be completed both on paper, and in electronic form. When filling the Report on paper corrections are not allowed, and in line items which are not filled, the hyphen is specified "–". Correction of information in the Report is performed by submission of the corrected reports according to the procedure and in time, provided in article 188 of the Tax Code. The report submitted in electronic form is filled in with use of the information resources available in the Information system of the State Tax Administration, in accordance with the established procedure.

6. The report is signed by the head of the nonresident or his authorized representative with indication of date of its representation.

The fact of receipt of the Report on paper is confirmed by tax authority by putting down of stamp and the signature of the inspector of taxes, and in electronic form – the electronic receipt confirming adoption of the report with the Information system of the State Tax Administration, according to the procedure, stipulated in Article 187 Tax codes.

Part one. General information

7. In line item "The name of the nonresident" is specified the name of the nonresident who receives the income / performs activities in the Republic of Moldova.

8. In line item "The fiscal code assigned in the Republic of Moldova" is specified the fiscal code of the nonresident assigned in the Republic of Moldova based on the documents on registration of the nonresident issued by competent authorities.

9. In line item "The fiscal code assigned in foreign state" is specified the fiscal code of the nonresident assigned in foreign state based on the documents on registration issued by competent authorities.

10. In line item "The state of residence" is specified state of the nonresident who performs activities in the Republic of Moldova.

11. In line item "The code of the state" is specified code of the state of the nonresident according to appendix No. 2 to the Technical rules about procedure for printing, use and filling of the customs declaration approved by the Order of Customs Service No. 346-O of December 24, 2009.

12. In line item "The activities code" is specified the code of type of activity determined according to the Qualifier of types of economic activity of Moldova, corresponding to four-digit code.

13. In line item State Tax Administration is specified the name of Management of tax servicing in which sector of servicing the nonresident or representation has the location (legal address).

Part two. Target financing and receipts of purpose

This part is filled with the representation of the nonresident registered in the Republic of Moldova, as follows:

14. In line 010 it is specified balance of target financing and revenues to the beginning of the accounting period calculated as difference between total amount the debit and total amount of accounts payable.

15. In line 020 the amount of target financing and the receipts listed by the nonresident (the company which interests are represented in the Republic of Moldova), for purpose implementation of actions is specified.

16. In line 030 the total amount of target financing and receipts is specified.

17. In line 040 the total amount of all costs incurred by representation during the accounting period is specified.

18. In lines 050-100 the structure of the expenses incurred during the accounting period and reflected in financial statements is specified.

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