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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 9, 2020 No. 40

About approval of the standard form of the Report on tax on the income of business entities of the sector of small and medium scale enterprises

(as amended on 22-02-2021)

In pursuance of provisions of the h. (4) Art. 83 of the Tax code, according to the changes made by the Law No. 171 of December 19, 2019 on modification of some legal acts (Monitorul Oficial al Republicii Moldova, 2019, No. 393-399, to the Art. 319), I ORDER:

1. Approve the standard form the Report on tax on the income of business entities of the sector of small and medium scale enterprises (the SIMM20) form according to appendix No. 1 and the Procedure for its filling according to appendix No. 2.

2. Cancel the Order of the Ministry of Finance No. 110 of July 28, 2015 about approval of the standard form (the IVAO15) form of "The report on tax on the income from operating activiies" (Monitorul Oficial al Republicii Moldova, 2015, No. 211-212, the Art. 1391).

3. The first tax accounting period according to the approved standard form is the tax period since 2020.

4. Provisions of this order shall be brought to the attention taxpayers by publication in Monitorul Oficial al Republicii Moldova.

Deputy. Prime Minister, Minister of Finance

Sergey Pushkutsa

Appendix No. 1

See Appendix No. 1 (25Kb In original language)

 

Appendix No. 2

to the Order of the Ministry of Finance of March 9, 2020 No. 40

Procedure for filling of the Report on tax on the income of business entities of the sector of small and medium scale enterprises (SIMM20) form

1. In the line "Fiscal Code" the fiscal code which represents the personal identification taxpayer number appropriated according to the procedure, established by the current legislation is specified.

2. In the line "Name of the Taxpayer" the name of the company which fills in the Report on tax on the income of business entities of the sector of small and medium scale enterprises (further - the Report is specified) which shall correspond to the name specified in the constituent documents issued by competent authorities according to the current legislation.

3. In line State Tax Administration is specified the name of division of the State Tax Administration where the Report is submitted.

4. In the line "Tax period" the tax period for which the Report is submitted is specified. The tax period is filled with the code having the following structure: P/AAAA, where P - code of tax period which has designation A, and AAAA - year. For example, for tax period of 2020 the A/2020 code will be specified.

5. In the line "Administrative and Territorial Unit Code" the code determined according to the Qualifier of administrative and territorial units of the Republic of Moldova (further - KATEM) and which corresponds to code from four figures is specified.

6. In the line "Date of Representation" date of submission of the Report is specified.

7. In the line "Core activity" the name of the core activity determined according to the Qualifier of types of economic activity of Moldova (KEDM) of edition 2 (further - KEDM) and which corresponds to code from four figures is specified.

8. In the line "Code" the code from four figures determined according to KEDM and which corresponds gr.5 this qualifier is specified.

9. In line 1 the total amount of the income determined according to financial accounting according to provisions of National accounting standards or International accounting standards which are determined as the amount of accounts of the class "Income" is reflected.

10. In line 2 the amount of the income which is not included in structure of the taxation object according to the h is reflected. (3) Art. 54-2 of the Tax code, is determined in the settlement way: line 2.1 + line 2.2 + line 2.3 + line 2.4 + line 2.5 + line 2.6 + line 2.7 + line 2.8.

11. In line 3 the goods return cost which shall reduce the taxation object size in tax period in which there was return of goods is reflected. It is specified if sale and return happened during the different periods. If sale and return happened during the same tax period, the return cost of goods is not reflected (according to Item 17 of NSBU "Income", approved by the Order of the Ministry of Finance No. 118/2013).

12. In line 4 the cost of discount which shall reduce the taxation object size in tax period in which the discount was provided is reflected including if the corresponding deliveries happened in the previous tax periods. The discount cost if sale and discount happened during the different periods is reflected. If sale and discount happened during the same tax period, the cost of discount is not reflected (according to Item 17 of NSBU "Income", approved by the Order of the Ministry of Finance No. 118/2013).

13. In line 5 the amount of the taxable income which represents the total income gained during tax period from which the income which is not included in structure of the taxation object according to the p is excluded is reflected. (3) Art. 54-2 of the Tax code also decreased the amount of return of goods or discount (reduction) of tax period in which return of goods took place (discount is provided) including in case sale of the corresponding goods was performed in the previous tax periods. It is determined in the settlement way: line 1 - line 2 - line 3 - line 4. Only the positive result is specified, in case of negative indicator figure "0" is specified.

14. In line 6 the income tax rate established in article 54-3 of the Tax Code, operating in the declared period is reflected

15. In line 7 the income tax amount which is determined by application of tax rate to the income from operating activiies (p. 5 x p. 6) is reflected.

16. In line 8 the income tax amount, paid outside the Republic of Moldova, according to the conditions provided in article 82 of the Tax Code is reflected.

17. In line 9 the income tax amount which is determined in the settlement way is reflected: line 7 - line 8.

18. In the line "Checksum" the amount of line 9 is reflected.

19. Taxpayers who have the branches and/or divisions located out of administrative and territorial units where there is the central office list the accrued tax in the main place of activities of the taxpayer.

20. The report can be signed by one person - the head of the taxpayer, or two persons having right to sign: the first signature belongs to the head of the taxpayer or other authorized person, the second signature - to the chief accountant or other authorized person. Confirmation of the report putting down of seal is not obligatory.

 

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