ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of August 8, 2018 No. 406

About approval of the standard form of the report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19)

For the purpose of ensuring execution of provisions of the item 8) h (1) Art. 133 and Art. 187 of the Section IX of the Tax code No. 1163-XIII of April 24, 1997 (special release), and also the recommendations of auditor mission reflected in the Resolution of Audit Chamber No. 66 of December 5, 2017 (Monitorul oficial al Republicii Moldova, No. 68-76 of Art. 11 of March 2, 2018 is repeatedly published in Monitorul Oficial al Republicii Moldova of February 8, 2007), PRIKAZYVAYU:

1. Approve:

1) the Standard form of the Report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19), according to appendix No. 1 to this order;

2) the Instruction about procedure for filling and submission of the Report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19), according to appendix No. 2 to this order.

2. The report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19), is represented the subjects of the taxation having obligations on submission of the report since 2019 for tax period of 2018.

3. On the date of entry into force of this order to cancel subitems 1) and 2) of Item 1 of the Order GGNI No. 274 of March 7, 2013, and also appendix No. 1 and No. 2 to the specified order.

4. To head department of methodology of taxes and fees about provisions of this order to inform structural divisions of the State Tax Administration and to provide its publication in Monitorul oficial al Republicii Moldova.

Appendix No. 2

to the Order of the State Tax Administration of the Republic of Moldova of August 8, 2018 No. 406

The instruction about procedure for filling and submission of the report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19)

I. General provisions

1. When filling the report on the standard form the taxpayer without fail shall specify:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

3) code of the area of place of registration of the taxpayer (legal address) - single identification code of the settlement according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

4) division of the State Tax Administration in which the taxpayer stays on the registry;

5) code of core activity for the accounting period determined according to the Qualifier of types of economic activity of Moldova (KEDM);

6) date of submission of the report;

7) tax period - calendar year for which Forma TFD 19 is represented. Forma TFD 19 is represented annually, till January 25 of the year following after accounting tax year. In the standard form of the report the heading "Tax period" is designated by single code of the following structure: P/AAAA (where P - code of tax period which accepts the A-annual value; AAAA - year. For example, for 2019 the code of tax period will have the following structure - A/2019);

8) checksum - the total amount of collection to payment which shall correspond to the collection amount to the payment reflected in gr.11 lines of "All" of the table;

9) signatures of responsible persons - the head and the chief accountant of the taxpayer.

2. Collection is listed for use of highways, the cars registered in the Republic of Moldova in the place of the main registration of the legal entity or in the place of registration of physical person - owners of the cars registered in the Republic of Moldova.

Collection is paid by the subject of the taxation with execution of the payment document in which, without fail, in purpose of payment identification number (VIN code) of the car or other conditional number of unmarked unit of the producer, type and make of the car are specified.

II. Filling of the report on collection for use of highways of the cars registered in the Republic of Moldova (Forma TFD 19)

In the table of the report the following is specified:

1) in gr.3 - the rate of charge according to appendix No. 1 to the Section IX of the Tax code is specified (it is specified in lei);

2) in gr.4 - total quantity of vehicles, the corresponding category and the corresponding technical characteristics (according to technical data sheet) which are in ownership of the subject of the taxation. It is determined by summing of indicators of columns 5, of the 6 and 7 report;

3) in gr.5 - the number of the vehicles belonging to the subject of the taxation on the property rights and used in its activities;

4) in gr.6 - the number of the vehicles which are in ownership of the subject of the taxation as usufruct, use, lease, hiring, leasing, by proxy, pledge, etc. and used in its activities;

5) in gr. 7 - the number of the vehicles which are in ownership of the subject of the taxation and being rejected, the bodies which are temporarily not operated, withdrawn from operation or struck off the register, authorized to record cars;

6) in gr. 8 - the estimated collection amount which is determined according to the following formula: (gr.3kh (gr.5+ gr. 6)/is specified in lei/. In case the rate of charge, according to appendix No. 1 to the Section IX of the Tax code, is established:

a) for vehicle unit - collection is determined by multiplication of rate of charge for vehicles of the corresponding category and number of the vehicles specified in columns 5 and 6;

b) for engine displacement, the loading capacity/lump of the vehicle - collection is determined by multiplication of technical characteristics (engine displacement of the car, load-carrying capacity, lump) on rate of charge for the corresponding category. The received results on the vehicles reflected in columns 5 and develop;

c) for passenger-and-freight cars collection is calculated, proceeding from the category of the car and its technical characteristics specified in the registration certificate - in the largest size from the collection estimated according to the rates established in Items 2, of the 6 and 7 appendix 1 to the Section IX of the Tax code;

d) if the passenger-and-freight car as a result of re-equipment cannot be qualified as the minibus/bus, collection is estimated in the largest size from the added collection, proceeding from technical characteristics of the car according to the rates provided by Items 2 and appendices 1 to the Section IX of the Tax code;

7) in gr. 9 - the number of vehicles of the corresponding category and the corresponding technical characteristics (according to technical data sheet), on which according to h (2) collection is not paid to Art. 338 and Art. 343 of the Section IX of the Tax code;

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