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ORDER OF THE MINISTRY OF FINANCE REPUBLIC OF MOLDOVA

of November 4, 2019 No. 146

About approval of the DASS19 form - the Declaration on the income tax of persons performing professional activity in health sector

(as amended of the Order of the Ministry of Finance of the Republic of Moldova of 10.01.2020 No. 5)

In pursuance of provisions of Chapter 10-1 of the Tax code, according to the amendments made by the Law No. 191 of July 27, 2018 on change of some legal acts (The official monitor of the Republic of Moldova, 2018, No. 321-332, 535) I ORDER to the Art.:

1. Approve:

1) DASS19 Form – The declaration on the income tax of persons performing professional activity in health sector according to appendix No. 1;

2) Regulations on procedure for filling of the Declaration on the income tax of persons performing professional activity in health sector (the DASS19) form, according to appendix No. 2.

2. To the State Tax Service to bring this order to the attention of taxpayers by publication in the Official monitor of the Republic of Moldova.

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Minister of Finance

Natalya Gavrilitsa

 

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of November 4, 2019 No. 146

The declaration on the income tax of persons performing professional activity in the field of health care
for tax period __________

See Appendix No. 1 (17Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of November 4, 2019 No. 146

Procedure for filling of the Declaration on the income tax of persons performing professional activity in the field of health care

1. In the heading "Tax period" the tax period for which the Declaration on the income tax is submitted (further – the Declaration) is specified.

2. In the heading "Name of the Taxpayer" the name of the taxpayer (person performing professional activity in the field of the health care) which is filling in the Declaration which shall correspond to the name of activities specified in the constituent documents corresponding to records which are stored in competent authorities is specified.

3. In the heading "Fiscal Code" the fiscal code assigned by the Agency of the State Services is specified.

4. In the heading "Address" the place of implementation of activities is specified (location) which correspond to the data of registration of activities specified in the registers which are stored at competent authorities.

5. In the heading "Code of the Area (KATEM)" the area code where the location of head enterprise – the place of activities is registered (location) which corresponds to the data of registration of activities specified in the registers which are stored in competent authority is specified.

6. In the heading "Category of the Taxpayer" it is noted by putting down of the sign "v" to the corresponding letter.

7. Unit of measure of the indicators reflected in the Declaration is the Moldovan leu, the amounts should be specified in lei, decimal part should be rounded to the next integer.

8. In line 010 the result (profit/loss) of the current accounting period to the taxation, recognized in financial accounting is reflected. The received result (the income or loss) is determined as difference from income amount, specified in line 0101, and the expense amounts reflected in line 0102 Declarations. When obtaining in the accounting period of indicator with positive result in line 010 Declarations are specified the amount of the size of the leviable income, and in case of receipt of negative indicator, the indicator shall be reflected with minus sign "–".

9. In line 0101 the total amount of the income received from professional activity in the field of health care is reflected.

10. In line 01011 the total amount of the income received from the agreements signed with National medical insurance company for rendering primary medical care is reflected.

11. In line 01012 the total amount of the income from other sources permitted by the law received from professional activity in the field of health care is reflected.

12. In line 0102 the total amount of expenses from professional activity in the field of health care is reflected.

From the financial resources received for professional activity based on the agreements signed with National medical insurance company for rendering primary medical care and from other sources permitted by the law, expenses on activities material logistics, lease and content of rooms, compensation of the working personnel, and also other expenses incurred in connection with professional activity of the family doctor are covered. The amount which remained after covering of all specified expenses constitutes the income of the family doctor owner of practice.".

13. In line 020 the total amount of adjustments (increases / umensheny) the income according to regulations of the tax legislation on the income tax is specified.

14. In line 030 the total amount of adjustments (increases / umensheny) expenses determined according to the tax legislation by the income tax with use of data of appendix 1D is reflected.

15. The indicator of line 040 is determined in the settlement way: line 010 + line 020 – line 030.

16. In line 050 the expense amount, connected with donations on the charitable purposes or sponsorship as in cash, and in not cash form which are deductible according to Art. 36 of the Tax code is reflected. The deduction any, made during tax period, donations on the charitable or sponsor's purposes, but no more than 5% of the leviable income is allowed.

17. In line 060 the total amount of the expenses which are not documented which are deductible according to h (10) Art. 24 of the Tax code is reflected. The deduction of not documented regular and necessary expenses incurred by the taxpayer during tax period in the amount of 0,2 of % of the leviable income is allowed.

18. In line 070 the amount of releases to which the family doctor – the owner of practice of the family doctor has the right, in the amount of part corresponding the period of management, specified in the station 33, 34 and 35 Tax codes is specified. The indicator of line 070 shall not exceed positive result of calculation: line 040 – line 050 – line 060 (appendix 2D). The used releases are not allowed to be used also in other places.

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