of September 28, 2006 No. 1123
About approval of the Regulations on compensation of the amounts of excises
In pursuance of provisions of Article 125 of the Tax code N1163-XIII of April 24, 1997 (special release is repeatedly published in the Official monitor of the Republic of Moldova, 2005), with subsequent changes and amendments, the Government DECIDES:
Approve Regulations on compensation of the amounts of excises it (is applied).
Minister of Finance
Approved by the Order of the Government of the Republic of Moldova of September 28, 2006 No. 1123
1. This Provision determines procedure for return of the amounts of excises according to provisions of the Section IV of the Tax code N1053-XIV of June 16, 2000 and the Customs code N1149-XIV of July 20, 2000.
2. In this Provision the concepts determined by the legal acts specified in Item 1 are used.
3. The right to compensation of the amounts of excises arises in the cases provided:
a) part (6) article 124 of the Tax Code – export from customs area of products of conversion, in case of payment of excises when importing foreign excise goods to customs area and their placement under customs regime of conversion;
b) part (9) article 124 of the Tax Code:
export from customs area of the Republic of Moldova of the foreign excise goods imported earlier on customs area in customs regime of import;
placement under customs appointment of duty-free shop till May 1, 2020 of the foreign excise goods imported earlier on customs area in customs regime of import;
placement under customs purpose of free zone of the foreign excise goods imported earlier on customs area in import regime;
c) part (2-2) articles 125 of the Tax Code - delivery of the goods relating to goods items 271012310, 271012700 and 271019210 for supply of aircrafts;
d) part (3) article 125 of the Tax Code - export independently or on terms of the contract of the commission of the excise goods, the goods delivery assessed by the excise duties processed and/or made in the territory of the Republic of Moldova, subsequently used for processing and/or production of other goods assessed by excise duties in duty-free shops and/or in free economic zones the owner of customs warehouse;
e) part (3-2) articles 125 of the Tax Code – the export of the excise goods processed and/or made in the territory of the Republic of Moldova, performed by subject which performs business activity and is not registered as the subject of taxation by excises, independently or on the basis of the commission agreement;
f) part (7) article 125 of the Tax Code - in case of acquisition by economic agents of the goods carried to goods items 270710100, of 270720100, of 270730100, of 270750, of 270900100, 271012110-271019290, 290110000, of 290124000, of 290129000, 290211000-290230000, 290244000, of 290290000, 290511000-290513000, 290514, of 290516, of 290519000, of 2909, of 381400900, of 381700800, used as raw materials for conversion and/or productions of the goods which are not subject to taxation by excises.
4. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 18.04.2017 No. 234
5. Compensation of the amounts of excises is performed according to the statement of the payer, except as specified, provided in Chapter V-2 of this provision, based on thematic or general check, except as specified, when the subject of the taxation which submitted the application conforms to requirements of Item 7-2 of this provision, based on the decision of the chief (deputy chief) of the State Tax Administration (further – GNS) in the place of servicing of the payer or based on the decision of the chief (deputy chief) of the State Tax Administration (further – GNS) on compensation of the amounts of excises to the payers who are served in Head department of administration of large taxpayers (further further – GUAKN).
6. The subjects of the taxation and economic agents having the documents confirming the right to compensation of excises request compensation of the amounts of excises by filing of application according to the form established in appendix No. 1 to this Provision, in the State Tax Administration in the place of servicing, except as specified, provided in Chapter V-2 of this provision. The taxpayers referred to category of large taxpayers submit the application to GNS (GUAKN).
7. The application for compensation of the amounts of excises submitted to the State Tax Administration is subject to consideration only if the subject of the taxation provided to the State Tax Administration the declaration on excises for the corresponding tax period.
The State Tax Service registers the submitted application with indication of date of its acceptance. The procedure of compensation of the amounts of excises to the subjects of the taxation referred by GNS to category of large taxpayers is performed by GNS (GUAKN).
Accomplishment of request is made within 45 working days from the date of its submission to the State Tax Administration from which 30 days are intended for implementation of tax control and decision making about compensation, 7 days – for preparation of payment documents and sending them for execution in the State Treasury, and the remained 8 days are intended for proper compensation.
For taxpayers, discordant with the control act, return of excises is made in time, not exceeding 60 days from the date of giving of request for return. From this term of 30 days 15 days - for giving of disagreement and the remained 15 days - for decision making, creation of payment documents and implementation of compensation are intended for monitoring procedure.
7-1. Within 5 working days from the date of reception of an application about compensation of the amounts of excises the State Tax Administration considers and determines procedure for compensation, considering the conditions specified in Items 7-2 and 8 of this provision.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.