ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of June 28, 2023 No. 438

About approval of the Regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities

Based on part (4) article 16 of the Law No. 93/1998 on the entrepreneurial patent (The official monitor of the Republic of Moldova, 1998, Art. No. 72-73, 485), with subsequent changes, DECIDES: the Government

1. Approve Regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities it (is applied).

2. Appoint public organization "Organization for Development of Entrepreneurship" responsible for realization of the Regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities.

3. To perform financing of the activities provided according to Regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities for the account and within the assignments provided in the government budget for the corresponding year, the payment method chosen as the beneficiary and available within the Government electronic payment service (MPay).

4. The size of commission charges for services in distribution of compensations shall not exceed the following maximum:

1) 0,4 of % of the amount distributed into payment accounts;

2) 0,8 of % of the amount issued by cash.

5. To public organization "Organization for Development of Entrepreneurship" after closing of month of payment to list to the owner of the Government electronic payment service (MPay) of the amount, due for services in distribution of compensations according to the specified sales charges, after provision by the owner of monthly delivery-acceptance certificates in accordance with the terms of the signed agreements.

6. To public organization "Agency of Electronic Control" to approve contractual conditions of provision through the Government electronic payment service (MPay) of services in distribution of compensation of some expenses incurred by the physical persons performing independent activities.

7. The size and procedure for covering of administrative expenses and sales charges for rendering service in distribution of compensations suffered by public organization "Organization for Development of Entrepreneurship" in implementation process affirm Council of organization according to part provisions (5) article 11 of the Law No. 179/2016 on the small and medium companies.

8. To impose control over the implementation of this resolution on the Ministry of Economic Development and digitalizations.

9. This resolution becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Approved by the Order of the Government of the Republic of Moldova of June 28, 2023 No. 438

Regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities

I. General provisions

1. The regulations on procedure for compensation of some expenses incurred by the physical persons performing independent activities (further - the Provision), establish conditions, structure, method and terms of provision of compensations for some expenses incurred by the physical persons performing the independent activities regulated by articles 69-6-69-13 of the Tax Code No. 1163/1997, which as of December 31, 2022 were owners of patents for implementation of retail trade.

2. For the purposes of this provision the following basic concepts are used:

the beneficiary - the applicant of compensation allowed by public organization "Organization for Development of Entrepreneurship" (further - ORP) for payment of compensation according to this Provision;

compensation - the irrevocable amount transferred to beneficiaries for the purpose of compensation of some expenses incurred in connection with initiation of independent activities according to articles 69-6-69-13 of the Tax Code No. 1163/1997;

the applicant of compensation - physical person which confirms registration in the State Tax Administration (further - GNS) as the physical person performing independent activities according to articles 69-6-69-13 of the Tax Code No. 1163/1997, and which as of December 31, 2022 was owner of the patent for implementation of retail trade.

3. Compensations are subject the following expenses:

1) expenses on acquisition and installation of the control and cash equipment with fiscal memory and/or the related digital decisions;

2) expenses on arrangement of the place of implementation of activities (acquisition of furniture, presentation supports, objects and systems of lighting, construction materials, labeling, printing and copy equipment);

3) expenses on acquisition of the fixed assets necessary for activities implementation process improvement.

4. Compensations are provided for the admissible expenses incurred by the beneficiary since January 1, 2023.

II. Procedure of request for receipt of compensation

5. The request for receipt of compensation is performed by filing of application about compensation online (further - the statement) which sample affirms ORP and is published on the official web page of the organization.

6. The statement contains the following data:

1) surname, name of the applicant of compensation;

2) fiscal code of the applicant of compensation;

3) series and number of the patent valid as of December 31, 2022;

4) contact information;

5) amount of required compensation;

6) the payment method chosen as the beneficiary;

7) the e-mail address for correspondence.

7. The application signed by the qualified digital signature moves till September 15, 2023 inclusive by filling of the electronic form on the ORP official web page. The applications submitted after the specified date are not considered.

8. If the applicant of compensation has no qualified digital signature or chooses different way of filing of application, he can request rendering the corresponding service within the unified centers for provision of public services or the GNS territorial subdivisions in time, provided in Item 7.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info