ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of January 24, 2018 No. 96

About modification and amendments in the Order of the Government No. 1516 of December 29, 2007

For the purpose of accomplishment of provisions of part (2) articles XXXIV of the Law No. 288 of December 15, 2017 on modification and amendments in some legal acts (The official monitor of the Republic of Moldova, 2017, Art. No. 464-470, 808) DECIDES: the Government

1. In the Order of the Government No. 1516 of December 29, 2007. "About order of registration of the maximum retail prices on filtered cigarettes" (Official monitor of the Republic of Moldova, 2008, Art. No. 1-4, 22), with subsequent changes, to make the following changes and additions:

1) in the name and in all text of the resolution after the words "filtered cigarettes" in all grammatical forms to introduce the words "and without filter";

"Payers of excises" shall be replaced with words 2) in Item 2 of the word "subjects of the taxation";

Shall be replaced with words 3) in Item 3 of the word "the payer of excises-the producer" "the authorized owner of tax warehouse";

4) in item 4 of the word "the payer of excises-the importer" shall be replaced with words "subject of the taxation which imports,";

Item 5 to state 5) in the following edition:

"5. The declaration on maximum price of retail sale of filtered cigarettes and without filter is submitted the subject of the taxation in the State Tax Administration or in customs authority which performs customs procedures no later than 7 working days before use of new maximum retail prices on the cigarettes specified in the declaration.";

"The payer of excises" shall be replaced with words 6) in Items 6 and 7 of the word "the subject of the taxation".

2. The non-filtered cigarettes exported from tax warehouse or imported till January 1, 2018 for which was the excise according to the rates established till January 1, 2018 is calculated and paid can be are sold before exhaustion of their inventories without establishment, declaring and printing on packaging of maximum price of retail sale according to this resolution.

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