of September 21, 2023 No. 268
About provision of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Heat power system of municipium of Belts (JSC CET-Nord)", the II stage
The Parliament adopts this organic law.
Art. 1. - In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Law on payment for environmental pollution No. 1540/1998 for the purposes of project implementation "The heat power system of municipium of Belts (JSC CET-Nord)", the II stage implemented based on the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development, in the amount of 15 million euros, signed in Chisinau on December 24, 2021 and ratified by the Law No. 99/2022, commodity import and/or the services intended for implementation of the specified project is exempted from payment of the VAT without the right of deduction, excises, customs duty, collection for implementation of customs procedures and collection for goods in the course of which use the environment is polluted, and deliveries of the goods and/or services intended for implementation of the specified project are exempted from payment of the VAT with the right of deduction, excises and collection for goods in the course of which use the environment is polluted. The procedure for application of the corresponding tax and customs privileges is established by the Government.
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