of July 12, 2007 No. 440
About approval of the Declaration (single tax statements)
In pursuance of provisions of the Law on modification and amendments in some legal acts N82-XVI of March 29, 2007 (Monitorul Oficial N60-63 of May 4, 2007) and based on h (7) Art. 187 of the Section V of the Tax code, PRIKAZYVAYU:
1. Approve the standard form of the declaration (single tax statements) (the UNIF07) form (appendix No. 1).
2. Approve the Procedure for filling of the declaration (single tax statements) (the UNIF07) form (appendix N 2).
3. Since tax period of 2007 the declaration (single tax statements) (the UNIF07) form is represented individual entrepreneurs (sole proprietor companies), peasant farms in which the annual average number of workers throughout tax period does not exceed three units and which are not registered as taxpayers on value added, no later than March 31 of the year following after accounting tax year.
4. The taxpayers reflected in item 3 of this order for tax period of 2007 will reflect information (indicators) relating to all tax period of 2007 in the Declaration (single tax statements).
5. The tax reports relating to tax period of 2007 which were submitted before entry into force of the Law N82-XVI of March 29, 2007 (on May 4, 2007) by individual entrepreneurs (sole proprietor companies) peasant farms which should provide the Declaration (single tax statements) (the UNIF07) form for tax period of 2007, shall be cancelled by tax authorities according to the procedure, N70 provided by the Order of the Main state tax authorities "About centralized processing of tax deeds at the level of the republic" of March 31, 2004, similar to procedure for cancellation of doubtful (wrong) reports.
6. If individual entrepreneurs (sole proprietor companies), peasant farms do not correspond to the established criteria during tax period, they shall submit tax reports in the procedure established by the legislation since the period in which the specified criteria were not observed. In the first submitted reports on each type of tax (collection)/fee indicators which influence determination of the tax liabilities since first day of the accounting period will be reflected in the accruing procedure.
7. Individual entrepreneurs (sole proprietor companies) or peasant farms which pass from category of the taxpayers submitting tax reports and paying taxes and fees in generally established in the legislation procedure into category of the taxpayers representing the declaration (single tax statements) will provide the declaration (single tax statements) for all corresponding tax period, and tax reports submitted earlier during the previous tax period will be cancelled according to the procedure reflected in item 5 of this order upon the demand of the taxpayer.
Chief of the Main state tax authorities
Serdzhiu Pushkutsa
Appendix No. 1
to the Order of the Main state tax authorities of July 12, 2007 No. 440
+--------------------------------------------------------------------+ ¦ ¦ A ¦Intreprinderile individuale ¦Pentru men\iunile IFS/¦ ¦ ¦ ¦(Intreprinz=torii individuali) ¦ Для отметок ГНИ¦ ¦ ¦ ¦индивидуальные предприятия ¦ ¦ ¦ ¦ ¦(индивидуальные предприниматели) ¦ ¦ +----+----+-----------------------------------+----------------------¦ ¦ ¦ B ¦gospod=riile \=r=nelti (de fermier)¦ ¦ ¦ ¦ ¦крестьянские (фермерские) хозяйства¦ ¦ +--------------------------------------------------------------------+
]n p=tr=\elul literei alese se pune semnul “ V " / В клетке
выбранной литеры проставляется знак “ V "
DECLARA\IE (DARE DE SEAM= FISCAL= UNIFICAT=)
ДЕКЛА АЦИЯ (ЕДИНАЯ НАЛОГОВАЯ ОТЧЕТНОСТЬ)
Codul fiscal ________________________________________ Denumirea
contribuabilului _____________________________________
Фискальный код Наименование налогоплательщика
Inspectoratul Fiscal de Stat ____________________________ Perioada
fiscal= ________________________________________________
Государственная налоговая инспекция Налоговый период
Codul localit=\ii (CUATM)_____________________________ Data
prezent=rii ________________________________________________
Код административно-территориальной единицы Дата представления
I. IMPOZITUL PE VENIT / ПОДОХОДНЫЙ НАЛОГ
Compartimentul / аздел 1. Impozitul pe venit din activitatea de
]ntreprinz=tor/ Подоходный налог от предпринимательской деятельности
+-----------------------------------------------------------------------+------+--------------+
| Indicatori / Показатели | Cod /| Suma (lei) / |
| | Код | Сумма (в |
| | | леях) |
+-----------------------------------------------------------------------+------+--------------+
| 1 | 2 | 3 |
+-----------------------------------------------------------------------+------+--------------+
| Profitul (pierderi) ob\inut ]n perioada gestionar= p]n= la impozitare | 010 | |
| Прибыль (убыток) отчетного периода до налогообложения | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma scutirilor acordate fondatorilor ]ntreprinderii (gospod=riei| 0701 | |
| \=r=ne[ti (de fermier)) | | |
| Сумма освобождений, представленных учредителям предприятия| | |
| (крестьянского (фермерского) хозяйства) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma pierderilor fiscale reportate din perioadele fiscale precedente| 080 | |
| permise spre deducere ]n perioada fiscal= curent= | | |
| Сумма налогового убытка прошлых лет, подлежащая вычету в текущем| | |
| налоговом периоде | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma venitului impozabil p]n= la aplicarea facilit=\ilor fiscale | 0901 | |
| Сумма налогооблагаемого дохода до применения налоговых льгот | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma venitului scutit de impozitare (compartimentul 2) | 0902 | |
| Сумма дохода, освобожденного от налогообложения (раздел 2) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma venitului impozabil (r]nd. 0901 - r]nd. 0902) | 090 | |
| Cумма налогооблагаемого дохода (стр. 0901 - стр. 0902) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma pierderilor fiscale (a se reflecta f=r= semnele "-" sau "( )") | 100 | |
| Сумма налогового убытка (отражать без знаков "-" или "( )") | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma impozitului pe venit (compartimentul 3) | 120 | |
| Сумма подоходного налога (раздел 3) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma facilit=\ilor acordate din suma calculat= a impozitului pe venit| 130 | |
| (compartimentul 4) | | |
| Сумма льгот, предоставленных из суммы начисленного подоходного налога| | |
| (раздел 4) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma impozitului pe venit ]n perioada fiscal= curent=, except]nd| 150 | |
| facilit=\ile fiscale (r]nd. 120 - r]nd. 130) | | |
| Сумма подоходного налога в текущем налоговом периоде, исключая| | |
| налоговые льготы (стр. 120 - стр. 130) | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma trecerilor ]n cont a impozitului сonform art. 82 [i art. 90 din| 160 | |
| CF - total | | |
| Сумма налоговых зачетов сoгласно ст. 82 и ст. 90 НК - всего | | |
+-----------------------------------------------------------------------+------+--------------+
| Suma impozitului pe venit pasibil reflect=rii ]n fi[a personal= a| 170 | |
| contribuabilului (r]nd. 150 - r]nd. 160) | | |
| Сумма подоходного налога, подлежащая отражению в лицевом счете| | |
| налогоплательщика (стр. 150 - стр. 160) | | |
+-----------------------------------------------------------------------+------+--------------+
Compartimentul / аздел 2. Not= la r]ndul 0902/ Справка к строке 0902
"Suma venitului scutit de impozitare" / "Сумма дохода, освобожденного
от налогообложения"
+---------------+---------------------+---------------------------+----------------------------------+
| Codul | Num=rul [i data | Suma venitului scutit de | Suma facilit=\ilor acordate sub |
| facilit=\ilor | legii ce prevede | impozitare ]n limita | form= de scutire de impozitare a |
| / Код льгот | acordarea scutirii | indicatorului din r]nd. | venitului reflectat ]n r]nd. |
| | / Номер и дата | 0901 | 0902 (col. 3 x cota stabilit= a |
| | закона, который | al Declara\iei (lei) / | impozitului) (lei) / Сумма |
| | предусматривает | Сумма дохода, | льгот, предоставленных в связи с |
| | освобождение | освобожденного от | освобождением от налогообложения |
| | | налогообложения, в | дохода, указанного в стр.0902 |
| | | пределах показателя | (гр. 3 x предусмотренную ставку |
| | | стр.0901 Декларации (в | налога) (в леях) |
| | | леях) | |
+---------------+---------------------+---------------------------+----------------------------------+
| 1 | 2 | 3 | 4 |
+---------------+---------------------+---------------------------+----------------------------------+
| | | | |
+---------------+---------------------+---------------------------+----------------------------------+
| | | | |
+---------------+---------------------+---------------------------+----------------------------------+
| | | | |
+---------------+---------------------++--------------------------++---------------------------------+
| TOTAL / ВСЕГО | | |
+--------------------------------------+---------------------------+---------------------------------+
Compartimentul / аздел 3. Not= la r]ndul 120 / Справка к строке
120 “Suma impozitului pe venit" / "Сумма подоходного налога)"
+---------+---------------------------+-------------------------+------------------------------+
| Cod | Suma venitului supus | Cota impozitului pe | Suma impozitului pe venit |
| Код | impozit=rii (]n | venit ]n func\ie de | (col.2 x col.3) (totalul se |
| | conformitate cu m=rimea | m=rimea venitului | indic= ]n r]nd. 120 din |
| | venitului impozabil | impozabil specificat ]n | Declara\ie) (lei) / Сумма |
| | specificat ]n art.15 | art.15 lit.a) din CF | подоходного налога (гр.2 х |
| | lit.a) din CF) (lei) / | (%) / Ставка | гр.3) (итог отражается в |
| | Сумма дохода, подлежащего | подоходного налога в | стр.120 Декларации) (в леях) |
| | налогообложению (в | зависимости от размера | |
| | соответствии с размерами | дохода, подлежащего | |
| | облагаемого дохода, | налогообложению в | |
| | приведенными в пп. а) | соответствии с | |
| | статьи 15 НК) (в леях) | размерами облагаемого | |
| | | дохода, приведенными в | |
| | | пп. а) статьи 15 НК (%) | |
+---------+---------------------------+-------------------------+------------------------------+
| 1 | 2 | 3 | 4 |
+---------+---------------------------+-------------------------+------------------------------+
| 1201 | | | |
+---------+---------------------------+-------------------------+------------------------------+
| 1202 | | | |
+---------+---------------------------+-------------------------+------------------------------+
| 1203 | | | |
+---------+---------------------------+-------------------------++-----------------------------+
| 120 | TOTAL / ВСЕГО | |
+---------+------------------------------------------------------+-----------------------------+
Compartimentul / аздел 4. Not= la r]ndul 130 / Справка к строке
130 "Suma facilit=\ilor acordate din suma calculat= a impozitului pe
venit"
/ "Сумма льгот, предоставленных из суммы начисленного подоходного
налога"
+---------------+--------------------------+-----------------------+-------------------------+-------------------+
| Codul | Num=rul [i data legii | Suma impozitului pe | % facilit=\ii care se | Suma impozitului |
| facilit=\ilor | care prevede acordarea | venit de la care se | acord= din impozitul pe | pe venit nesupus= |
| / Код льгот | scutirii / Номер и дата | determin= facilitatea | venit / % освобождения, | achit=rii |
| | закона, который | (lei) / Сумма | предоставляемый из | (col.3 x col.4) |
| | предусматривает | подоходного налога, | подоходного налога | (r]nd. 130) (lei) |
| | освобождение | от которого | | / Сумма |
| | | определяется | | подоходного |
| | | освобождение (в леях) | | налога, не |
| | | | | подлежащая уплате |
| | | | | (гр.3 х гр.4) |
| | | | | (стр.130) (в |
| | | | | леях) |
+---------------+--------------------------+-----------------------+-------------------------+-------------------+
| 1 | 2 | 3 | 4 | 5 |
+---------------+--------------------------+-----------------------+-------------------------+-------------------+
| | | | | |
+---------------+--------------------------+-----------------------+-------------------------+-------------------+
| | |
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The document ceased to be valid since January 23, 2015 according to Item 2 of the Order of the Main state tax authorities of the Republic of Moldova of December 30, 2014 No. 1804