ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of February 7, 2022 No. 53

About approval of the standard form of the Report on charges in Fund of support of the population and Instruction about procedure for filling and submission of the report
(Extraction)

1. Approve the standard form of the Report on charges in Fund of support of the population (Forma TFSP 20), according to appendix No. 1, and the Instruction about procedure for filling and submission of the Report on charges to Fund of support of the population (Forma TFSP 20), according to appendix No. 2.

2. The first tax period of declaring according to the standard form of the Report on charges in Fund of support of the population (Forma TFSP 20) approved by this order January, 2022 is.

3. The report on charges in Fund of support of the population (Forma TFSP 20) is represented monthly to the 25th following month under report.

4. Cancel the Order of the director of the State Tax Administration No. 238 of 19.05.2020. "About approval of the standard form of the Report on charges in Fund of support of the population (Forma TFSP 20) and the Instruction about procedure for filling and submission of the Report on charges to Fund of support of the population".

5. The last tax period of declaring according to the standard form of the Report on charges in Fund of support of the population (Forma TFSP 20) approved by the Order of the director of the State Tax Administration No. 238 of 19.05.2020 December, 2021 is.

6. Provisions of this order become effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Appendix No. 1

to the Order of the State Tax Administration of the Republic of Moldova of February 7, 2022 No. 53

The standard form of the Report on charges in Fund of support of the population (Forma TFSP 20)

See Appendix No. 1

Appendix No. 2

to the Order of the State Tax Administration of the Republic of Moldova of February 7, 2022 No. 53

The instruction about procedure for filling and submission of the Report on charges to Fund of support of the population (Forma TFSP 20)

I. General provisions

1. The report on charges in Fund of support of the population (is filled in with Forma TFSP 20) (further – the Report) and it is represented categories of the subjects specified in h (2) Art. 4 of the Law No. 827/2000, with subsequent changes.

2. The report consists of the Report and appendix to it.

3. Appendix to the Report is filled only with subjects – legal entities who perform cash exchange currency transactions with physical persons upon purchase by physical persons for cash money of cash foreign currency and travel checks in foreign currency in case have the divisions involved in this sorts activities. The report is filled in after filling of appendix to it.

4. In the Report, without fail, it is necessary to specify:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

3) code of the area of place of registration of the taxpayer – 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) code of core activity for the accounting period determined according to the Qualifier of types of economic activity of Moldova (KEDM);

6) date of representation of Calculation;

7) tax period – The report is submitted monthly, to the 25th following the accounting period. The tax period is filled with code, the following structure: P/N/AAAA, (where P - is code of tax period which accepts value L; N – the corresponding month, AAAA – year. For example, for January, 2022, the tax period will accept L/01/2022) value;

8) checksum – amount due which shall correspond to the amount specified in the column 5 of line – "All" the table of the Report;

9) signatures of responsible persons – the head and the chief accountant.

II. Filling of the table of the Report on charges in Fund of support of the population (Forma TFSP 20)

5. In the table of the Report it is necessary to specify:

1) in gr. 3 – the corresponding taxable basis (it is specified in lei);

b) in case of airport collection – monthly accumulated amount from collection on upgrade of the airport;

c) in case of additional to obligatory fare in exchange currency cashes and in the licensed banks performing cash exchange currency transactions with physical persons including by means of foreign exchange devices – the amount paid by physical persons upon purchase for cash money of cash foreign currency and travel checks in foreign currency in exchange currency cashes and in the licensed banks performing cash exchange currency transactions with physical persons including by means of foreign exchange devices;

2) in gr. 4 – the corresponding rate of collection/payment specified in h (1) Art. 4 of the Law No. 827/2000, with subsequent changes (it is specified in %);

3) in gr. 5 – the amount due received as a result of multiplication of indicators gr. 3 with indicators gr. 4 (it is specified in lei);

4) in line of "Everything" is the amount of the indicators specified in gr.3 and gr.5 (it is specified in lei).

Note. In the table of the Report, indicators are reflected for the accounting period (not accumulative result in year).

III. Filling of the table of appendix to the Report on charges in Fund of support of the population (Forma TFSP 20)

6. It is necessary to specify in appendix to the Report:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

7. In the table of appendix to the Report it is necessary to specify:

1) in gr. 4 – amount due on each budgetary institution, to account whom it is necessary to transfer payment depending on the location of divisions of the taxpayer (it is specified in lei);

2) in line of "Everything" is the amount of the indicators specified in gr. 4 (it is specified in lei). In case of additional obligatory fare in exchange currency cashes and in the licensed banks performing cash exchange currency transactions with physical persons including by means of foreign exchange devices, the amount specified in line of "All" gr. 4 shall correspond to the amount specified in line 2 "Additional obligatory fare in exchange currency cashes and in the licensed banks performing cash exchange currency transactions with physical persons including by means of foreign exchange devices" gr. 5th tables of the Report.

Note. In the table of appendix to the Report, indicators are reflected for the accounting period (not accumulative result in year).

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