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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

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 (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. Subjects of the taxation address for compensation of the VAT, representing to general management of tax administration in the place of servicing or depending on situation to general management of administration of large payers of the State Tax Administration the statement (further in the text - the Statement) in the form established by appendix No. 1 to this Provision. 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.

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;

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

6) was 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.

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:

1) in the last tax period for which compensation is requested is registered by the VAT to deduction in subsequent tax period;

2) amount size to compensation is in limits of the minimum value, determined, according to Item 17, and for the period programs of compensation of the VAT, the VAT amount does not exceed in total the VAT amount which is deductible in subsequent period, reflected in the declaration VAT for tax period December, 2019.

6. Compensation is performed within 25 working days from the date of filing of application from which: 20 days are intended for carrying out by the State Tax Administration thematic tax control and decision making about compensation of the VAT, three days - on creation and transfer of payment documents by the State Tax Administration for execution and are intended 2 days to management of the State Treasury for the actual payment of recoverable amounts.

III. Actions of the State Tax Administration on the statement of the subject of the taxation

7. Based on the statement the State Tax Administration initiates thematic tax control of correctness of calculation of VAT amount to compensation, according to the procedure established in the IV Section.

8. Management of post-operational tax control as a part of head department of tax administration or depending on situation head department of administration of large taxpayers of the State Tax Administration in time of 20 working days performs thematic check and passes the decision on compensation of the VAT (further - the Decision).

9. If during check it is determined that: the application form is filled in not respectively or with violation of provisions of item 4 or, obligations on salary are paid into inappropriate accounts, the responsible person of the State Tax Administration constitutes the notification which is submitted to the applicant by e-mail within 10 working days from the date of receipt of the statement in which it is specified motives for which the application cannot be considered. If the applicant eliminates the defects specified in the notification, he can submit the new application which is considered in the terms established in Item 6.

10. In the inspection statement about compensation of the VAT surely it is specified:

1) VAT amount to compensation;

2) difference between the VAT amount intended to deduction in subsequent tax period, reflected in the declaration on the VAT for February, 2020 and the VAT amount to compensation determined according to this Provision;

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