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The document ceased to be valid since  January 1, 2015 according to item 4 of the Order of the Main state tax authorities of the Republic of Moldova of  January 5, 2014 No. 1721

ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of April 26, 2006 No. 74

About approval of the Instruction about procedure for filling and submission of tax reports on the charges for natural resources provided by the Section VIII of the Tax code

(as amended on 04-07-2014)

In pursuance of part provisions (7) Article 187 of the Section V of the Tax code according to which it is provided that instructions about procedure for creation and submission of tax statements are published by the Main state tax authorities, PRIKAZYVAYU:

1. Approve the Instruction about procedure for creation and submission of tax reports on the charges for natural resources provided by the Section VIII of the Tax code on which forms are approved by the order GGNI No. 22 of February 3, 2006 and are published in the Official monitor of the Republic of Moldova No. 31-34 of February 24, 2006.

2. This instruction is applicable according to the tax reports approved by the order specified in Item 1 of this order which shall be represented for tax periods since January 1, 2006.

3. To the state territorial tax authorities to inform taxpayers on provisions of this instruction.

Chief of the Main state tax authorities

Sergey Pushkutsa

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of April 26, 2006 No. 74

The instruction about procedure for creation and submission of tax reports on the charges for natural resources provided by the Section VIII of the Tax code

1. General provisions

1.1. This instruction regulates procedure for creation and submission of the following forms of reports:

In the Report on collection for water.

In the Report on collection for search of minerals (Forma TPG 06).

In the Report on collection for geological investigation of minerals (Forma TEG 06).

In the Report on collection for mining (Forma TMU 06).

In the Report on collection for use of underground spaces for construction of the underground constructions which are not connected with mining (Forma TSPC 06).

In the Report on collection for operation of underground constructions for the purpose of implementation of the business activity which is not connected with mining (Forma TCPA 06).

In the Report on collection for the wood released on root (Forma TL 06).

2. Main criteria of filling of tax reports

2.1. When filling tax reports on standard forms the taxpayer without fail specifies:

fiscal code of the taxpayer;

name of the taxpayer;

area code where the main company of the taxpayer - single identification code (4 signs) according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM) approved and enacted since September 3, 2003 by the resolution "Moldova Standard" No. 1398-ST of September 3, 2003 is registered;

date of submission of the report (date of representation of the state territorial tax authorities);

tax period:

- quarterly reports (TPG 06; TEG 06; TMU 06; TSPC 06; TCPA 06; TL 06) are filled with code of the following structure: P/N/AAAA (where P - code of tax period which accepts T-quarterly value;

No. - number of quarter; AAAA - year. For example, the report for the II quarter 2006 has the following structure - T/2/2006);

Note: The forms of reports provided by this instruction are represented for tax periods since 2006, and for the previous tax periods reports are submitted on the forms existing in the corresponding periods;

signatures of responsible persons - the head and the chief accountant, certified by seal;

subdivision code (taxable object) - the code assigned by territorial tax authorities for the companies incorporating divisions (at least 1 division) and/or the taxation object which is under supervision of division (according to the order of the Main state inspection No. 222 of December 13, 2004 it is published in the Official monitor of the Republic of Moldova No. 233-236 of December 17, 2004).

2.2. In forms of reports data for the accounting period are specified (not accruing result since the beginning of year).

2.3. The taxpayer specifies in forms of reports of rate of charge, established according to the Section VIII of the Tax code.

2.4. The amount of the provided privileges is determined by all reports in the same order, as the amount of the estimated collection.

2.5. The taxpayer having divisions shall fill appendix to the report.

2.6. Appendix to the report is filled in the following procedure:

- in gr. 1 sequence numbers depending on the number of division since the main company are specified;

- in gr. 2 - subdivision code;

- in gr. 3 - administrative and territorial unit code in the division location;

- in gr. 4 - the amount of the estimated collection in lei on the relevant division received as a result of application of rate of charge to the corresponding taxable basis;

- in gr.5 - the amount of privileges if in appendix to the report such indicator is provided.

3. Features of filling of tax reports

3.1. It is excluded

3.2. In the report on collection for search of minerals (Forma TPG 06) is specified:

- in gr. 1 - sequence number of search works;

- in gr. 2 - start date of conducting search works;

- in gr. 3 - the contractual (estimate) cost of works on search of minerals (it is specified in lei);

- in gr. 4 - the rate of collection is established according to Art. 309 of the Section VIII of the Tax code (it is specified in %);

- in gr.5 - the collection amount to payment which is estimated according to algorithm (gr.3 x gr. 4) (it is specified in lei).

On line of "All" indicators of lines gr.5 are summed up and the received amount fits in in gr.5 "Everything" which shall correspond to indicator "Checksum".

3.3 In the report on collection for geological investigation of minerals (Forma TEG-06) is specified:

- in gr. 1 - sequence number of works on geological investigation;

- in gr. 2 - start date of conducting works on geological investigation;

- in gr. 3 - the contractual (estimate) cost of works on geological investigation of minerals (it is specified in lei);

- in gr. 4 - the rate of charge established according to Art. 313 of the Section VIII of the Tax code (it is specified in %);

- in gr.5 - the collection amount to payment estimated according to algorithm (gr.3 x gr. 4) (it is specified in lei).

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