ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 13, 2023 No. 3

About approval of the Regulations on compensation of the VAT for agricultural producers

According to provisions of article 7 of the Law on the Program of compensation of the VAT for agricultural producers of 08.12.2022 No. 337 (The official monitor of the Republic of Moldova No. 413-425 of December 23 2022) I ORDER:

1. Approve Regulations on compensation of the VAT to agricultural producers, according to appendix to this order.

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of January 13, 2023 No. 3

Regulations on compensation of the VAT to agricultural producers

I. General provisions

1. The regulations on compensation of the VAT to agricultural producers (further in the text - the Provision) are applied in case of compensation of the VAT for tax periods (further in the text - the period of compensation of the VAT) since:

a) April, 2022 till June, 2023, inclusive;

b) July, 2023 till June, 2025, inclusive.

2. Compensation of the VAT, according to this Provision, does not limit the right to compensation of the VAT, according to provisions of the Section III of the Tax code and Regulations on compensation of the value added tax approved by the Order of the Government No. 93 of February 1, 2013.

II. Procedure for the request for compensation of VAT amounts

3. The subject of the taxation has the right to compensation of the VAT requested for the periods of compensation of the Regulations on compensation of the VAT to agricultural producers in case of observance of the following conditions:

a) for which at least 95% of the activities performed for 2022 - in case of the request for compensation of the VAT for the period, the established item of 1 lit. A), or for 2023 - in case of the request for compensation of the VAT for the period, the established item 1 lit.b), represent one or more types of activity provided in groups 01.1-01.6 Qualifiers of types of economic activity of Moldova, the National bureau of statistics approved by the Order No. 28/2019.

The share of the performed activities is estimated proceeding from:

- ratios between income amount from the specified activities received in 2022 and income amount from the operating activiies registered in 2022 - in case of the request for compensation of the VAT for the period, the established item of 1 lit. A);

- ratios between income amount from the specified activities received in 2023 and income amount from the operating activiies registered in 2023 - in case of the request for compensation of the VAT for the period, the established item 1 lit.b).

The subject specifies in the submitted statement under the responsibility that it conforms to the requirements specified in Item of 3 lit. A).

b) suffered losses as a result of the embargo established by the Russian Federation for import of products of phytogenesis from the Republic of Moldova. The evidence of possession on the property rights or uses of long-term plantings and the certificate on crop and its introduction in the fructification issued by body of local public authority is in that case produced.

4. The request for compensation of the VAT is drawn up by filing of application with the digital signature on the e-mail address of the State Tax Administration (mail@sfs.md) according to the sample established in appendix No. 1 and/or in appendix No. 1-1 to this Provision (further - the statement) depending on the period of compensation of the VAT.

5. The application can be submitted during the prescriptive limit established by Art. 266 of the Tax Code.

6. Agricultural producers to whom the embargo on import of products of phytogenesis entered by the Russian Federation from the Republic of Moldova extends are considered as business entities who own or use long-term plantings and represent the certificate on import of fruits of long-term cultures, plantations issued by body of local public authority according to the sample established in appendix No. 2 to this Provision.

7. The application will be considered if the applicant in total corresponds to the following conditions:

1) December, 2023 reflected the VAT amount intended to deduction in subsequent period for tax period December, 2022 (in case of the request for compensation of the VAT for the period, the established item of 1 lit. A), or (in case of the request for compensation of the VAT for the period, the established item 1 lit.b);

2) the VAT intended to deduction in subsequent period is reflected in the last tax period for which compensation of the VAT is requested from the period of the program of compensation;

3) submitted the declaration on the VAT for the period for which compensation is requested;

4) provided IPC21 report form for the period for which compensation of the VAT is requested. These requirements do not extend to taxpayers who have no obligation to give the IPC21 form;

5) provided BIJ17 report form. These requirements do not extend to taxpayers who have no obligation on submission of the report of BIJ17.

8. The subject of the program of compensation the VAT has the right to compensation for the tax period relating to the period of compensation of the VAT regardless of the fact that in any of these tax periods it registered the VAT to payment in the budget. But in the last tax period for which compensation is requested the VAT is specified to deduction in subsequent tax period.

9. Compensation is performed within 25 working days from the date of filing of application from which:

- 20 days - on carrying out control by the State Tax Administration and decision making about compensation of VAT amount by the State Tax Administration;

- three days - on creation and transfer of payment documents by the State Tax Administration for execution in the State Treasury;

- two days - on payment of the amount by the State Treasury.

III. Actions of the State Tax Administration on the statement of the subject of the taxation

10. After receipt of the statement on compensation the State Tax Administration initiates conducting cameral tax audit by method of the thematic check of correctness of calculation of the VAT amount which is subject to compensation, determined according to Chapter IV.

11. The head department of control of the State Tax Administration within 20 working days carries out thematic control and makes the decision on compensation of the VAT (further - the Decision).

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