ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of July 27, 2020 No. 376

About approval of the standard form of the Report on charges for natural resources and instructions about procedure for its filling and representation

For the purpose of execution of provisions of h 10) 132-4 and the Section VIII of the Tax code No. 1163-XIII of April 24, 1997 (special release), owing to the changes and amendments made by the Law No. 60 of April 23, 2020 (Monitorul Oficial al Republicii Moldova, 2020, No. 108-109 is repeatedly published in Monitorul Oficial al Republicii Moldova of February 8, 2007 (the Art. 186)), I ORDER:

1. Approve the standard form of the Report on charges for natural resources (Forma TRN 21), according to appendix No. 1, the Instruction about procedure for filling and submission of the Report on charges for natural resources (Forma TRN 21), according to appendix No. 2.

2. The report on charges for natural resources (Forma TRN 21) is represented taxpayers for tax period since January 1, 2021.

3. The report on charges for natural resources (Forma TRN 21) is represented once in half-year, to the 25th following reporting half-year.

4. The Order GGNI No. 1721 of 5.12.2014 is cancelled since January 1, 2021. "About approval of the Instruction about procedure for filling and submission of the Report on charges for natural resources (Forma TRN 15) and the form Forma TRN 15", with subsequent changes and amendments.

5. Provisions of this order become effective since January 1, 2021.

Appendix No. 1

to the Order of the State Tax Administration of the Republic of Moldova of July 27, 2020 No. 376

The standard form of the Report on charges for natural resources (Forma TRN 21)

See. The standard form of the Report on charges for natural resources (Forma TRN 21)

Appendix No. 2

to the Order of the State Tax Administration of the Republic of Moldova of July 27, 2020 No. 376

The instruction about procedure for filling and representation

The report on charges for natural resources (Forma TRN 21)

I. The report on charges for natural resources (Forma TRN 21) consists of three parts:

1) table No. 1 - General data;

2) table No. 2 - Information on the tax liabilities on charges for natural resources;

3) table No. 3 - Information on the tax liabilities on charges for natural resources distributed on areas.

1. The report on charges for natural resources (is submitted to Forma TRN 21) (further the Report) persons who according to the Section VIII of the Tax code are subjects of the taxation on charges for natural resources and have obligations on provision on these charges of the report.

2. The report is submitted including taxpayers who are completely exempted from payment of charges for natural resources and the tax amount to payment at which is equal to zero.

3. The report is not submitted taxpayers who have no taxation objects.

4. The rates established in Art. 313 of the Section VIII of the Tax code and appendices No. 1 and No. 2 to it are applied to calculation of the obligations corresponding to charges for natural resources.

5. The report is certified by signatures of responsible persons - the head and the chief accountant of the taxpayer and, occasionally, the seal is applied.

II. In the table No. 1, General data" the Report, without fail, shall be specified:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

3) code of the area of place of registration of the taxpayer (legal address) - single identification code of the settlement according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

4) division of the State Tax Administration in which the taxpayer stays on the registry;

5) date of submission of the report;

6) Tax period - The report is submitted once in half-year, to the 25th following reporting half-year. The tax period is designated by single code, the following structure: P/N/AAAA (where P - code of tax period which accepts value S; N - number of half-year; AAAA - year. For example, for the I half-year 2025 the code of tax period will have the following structure - S/01/2025);

7) code of core activity for the accounting period determined according to the Qualifier of types of economic activity of Moldova (KEDM);

III. In the table No. 2, Information on the tax liabilities on charges for natural resources", is reflected:

1) in gr.1 - sequence numbers of charges for natural resources;

2) in gr. 2 - economic codes on which it is necessary to pay charges for natural resources;

3) in gr. 3 - the name of the charges for natural resources provided by the Section VIII of the Tax code;

4) in gr. 4 - the taxation object on charges for natural resources;

5) in gr. 5 - unit of measure in which the taxable basis on the corresponding collection is estimated;

6) in gr. 6 - the taxable basis established for each collection in the Section VIII of the Tax code (it is specified in m3 or, occasionally, in lei);

7) in gr. 7 - the rate for the corresponding collection established in Art. 313 of the Section VIII of the Tax code and appendices No. 1 and No. 2 to it (it is specified in lei/%);

8) in gr. 8 - the estimated collection amount received as a result of multiplication of indicators gr. 6 and gr. 7;

Indicators of the column 8 of lines 1-3 of the table No. 2 shall correspond to indicators of the column 5 of lines 1-3 of the table No. 3 of the Report;

9) in gr. 9 - the amount of the privileges provided according to articles 306 and 310 of the Tax Code (it is specified in lei);

Indicators of the column 9 of lines 1-3 of the table No. 2 shall correspond to indicators of the column 6 of lines 1-3 of the table No. 3 of the Report;

10) in gr. 10 - the collection amount to payment received as a result of subtraction from the amount of the estimated collection (gr. 8) the amounts of the provided privileges (gr. 9) (it is specified in lei).

Indicators gr. 10 lines 1-3 of the table No. 2 shall correspond to indicators of the column 7 of lines 1-3 of the table No. 3 of the Report;

11) in line, Total on charges for natural resources" - the amount of indicators according to each column (it is specified in lei). Check of correctness of creation of the Report is performed as follows: the amount of indicators gr.10 tables No. 2 of line, Total on charges for natural resources" shall correspond to the amount determined according to algorithm: line, Total on charges for natural resources" (gr.8-gr. 9) tables No. 2;

IV. The table No. 3, Information on the tax liabilities on charges for natural resources distributed on areas" is filled in only in case divisions and/or taxable objects of subjects of the taxation are placed in the places other than place of registration of the legal entity (legal address of the taxpayer). In the table No. 3 is reflected:

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