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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 16, 2020 No. 76

About approval of the Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period

(as amended on 01-02-2021)

According to Article 12 provisions from the article I of the Law on organization of some measures of support of business activity and about modification of some regulations No. 60 of 23.04.2020 (The official monitor of the Republic of Moldova, 2020, No. 108-109 (7437-7438) of 25.04.2020 PRIKAZYVAYU:

1. Approve Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period according to appendix to this order.

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

Deputy. Prime Minister, Minister of Finance

Sergey Pushkutsa

 

Appendix No. 1

to the Order of the Ministry of Finance No. 76 of June 16, 2020

Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period

I. General provisions

1. The regulations on compensation of the VAT to the companies, payers of the VAT who registered the VAT amounts which are deductible in subsequent period (further in the text - the Provision) extend to cases of compensation of the VAT for tax periods, since month of cancellation of the state of emergency declared by the Resolution of Parliament No. 55 from March 17, 2020 to December, 2020, inclusive, and for agricultural producers, victims of natural disasters - till September 30, 2021 (further in the text - the period of compensation of the VAT).

2. Compensation of the VAT, according to this provision, does not limit the right to compensation of the VAT according to provisions of the Section III of the Tax code and Regulations on compensation of the value added tax approved by the Order of the Government No. 93 of February 1, 2013.

II. Procedure for the request for compensation of VAT amounts

3. The request of compensation of the VAT is performed by filing of application in the form established by appendix No. 1 (appendix No. 3 for the period January-December, 2020, inclusive, or appendix No. 4 for the period January - September 2021, in case of the request for compensation of agricultural producers, victims of natural disasters) to this Provision (further - the Statement) depending on situation in General management of tax administration in the place of servicing / General management of tax administration of post-operational tax control or General management of administration of large payers of the State Tax Administration. The application is submitted on paper using the signature or goes to the e-mail postal address using the digital signature in the place of the servicing established in appendix No. 2 to the Provision. Submission due date of the statement of compensation of the VAT is regulated by provisions of Art. 266 of the Tax code of the Republic of Moldova.

3-1. In case of request of compensation of the VAT for the periods/periods of the program of compensation of the VAT by agricultural producers, victims of natural disasters, applicants together with the statement shall provide also stating acts establishing the losses of agricultural products approved by the commissions on emergency situations.

3-2. For the purpose of application of these Regulations by agricultural producers, victims of natural disasters, the business entities who suffered losses more than 50 percent of agricultural products on the area at least 30 percent of total area of the lands which are in use and/or ownership as a result of the natural disasters taking place in 2020 that is established by the stating acts approved by the Commission on emergency situations are considered.

4. The application is considered only in cases when the applicant the subject of the taxation answers at the same time all to the following conditions:

1) registered the VAT amounts which are deductible in subsequent period in December, 2019;

2) in the last tax period from the period of the Program of compensation of the VAT for which compensation of the VAT is requested is registered by the VAT to deduction in subsequent period;

3) provided the Declaration VAT for the period for which compensation of the VAT is requested;

4) submitted the report on income tax withholding, fees of compulsory medical insurance and assessed contributions of compulsory national social insurance (further - the report of IPC18) for February, 2020, in case of request of compensation of the VAT for the periods May - June, 2020;

5) submitted the report of IPC18 for the periods/periods corresponding to the period of compensation of the VAT;

6) - in case of agricultural producers, victims of natural disasters, - accrued and declared the income tax, fees of compulsory national social insurance paid by the employer, the individual fees of compulsory national social insurance and fees of compulsory medical insurance estimated in percentage terms, paid by the employer and the worker for the tax periods corresponding to the period of compensation of the VAT (for the period compensations of the VAT since month of cancellation of emergency state and till December, 2020, inclusive);

- in case of applicants, others than agricultural producers, victims of natural disasters, - were paid by the income tax, fees of compulsory national social insurance paid by the employer, the individual fees of compulsory national social insurance and fees of compulsory medical insurance estimated in percentage terms, paid by the employer and the worker (further - the income tax and other compulsory contributions) for the tax periods corresponding to the period of compensation of the VAT;

- in case of agricultural producers, victims of natural disasters, for the period compensations January-September, 2021 - accrued the income tax from the salary, the fees of compulsory national social insurance paid by the employer, the fees of compulsory medical insurance paid by the worker for tax period and/or tax periods which correspond to the period of the Program of compensation of the VAT.

7) in case of agricultural producers, victims of natural disasters, - submitted the report of BIJ 17, in which reflected the land tax on lands of agricultural purpose for 2020 (for the period compensations of the VAT since month of cancellation of emergency state and till December, 2020, inclusive).

5. The subject of the taxation has the right to compensation of the VAT requested for compensation periods irrespective of if in some of these tax periods, it registered the VAT to payment in the budget in case of observance of the following conditions:

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