ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of September 7, 2007 No. 514

About approval of standard forms of tax reports on collection for mobile services and in additional obligatory fare from sale 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

In pursuance of provisions of parts (4) and (5) Art. 4 of the Law about republican and local funds of social support of the population No. 827-XVI of February 18, 2000, with changes, made by the Law No. 196-XVI of July 26, 2007, PRIKAZYVAYU:

1. Approve the standard form of the report on collection for mobile services and the instruction about procedure for filling and submission of the report (TTM form) - appendix No. 1.

2. Approve the standard form of the report on additional obligatory fare from sale 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 with the corresponding appendix and the instruction about procedure for filling and submission of the report (PSV Form) according to appendices No. 2 and 3 to the provided order and the instruction about procedure for filling and submission of the report (PSV form) - appendix No. 2.

3. The reports approved by this order are represented for tax periods, since August 17, 2007.

4. Reports of the TTM form and the PSV form are represented monthly, to the 25th following for reporting.

5. Territorial state tax authorities need to inform the taxpayers performing activities in the respective areas on provisions of the provided order and to provide them freely with forms of reports.

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of September 7, 2007 No. 514

The standard form of the report on collection for mobile services and the instruction about procedure for filling and submission of the report

See. The standard form of the report on collection for mobile services and the instruction about procedure for filling and submission of the report (6Kb In original language)

The instruction about procedure for creation and submission of the tax report on collection for mobile services (TTM form)

In case of creation of the tax report on the standard form the taxpayer without fail shall specify:

• fiscal code of the taxpayer;

• name of the taxpayer;

• code of the area of place of registration of the main company of the taxpayer - single identification code of the settlement (4 signs) according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

• division of the State Tax Administration - division of the State Tax Administration where the taxpayer is served;

• date of submission of the report - date of representation by division of the State Tax Administration;

• tax period – monthly;

• checksum – the total amount of collection to payment specified in stake. 3;

• signatures of responsible persons – the signatures of the head and the chief accountant of the taxpayer certified by seal at discretion.

The report is submitted monthly, to the 25th following reporting.

In the standard form of the report in the heading "Tax period" the single identification code of the following structure is added: P/N/AAAA (where P - code of tax period which accepts value L; N - number of month for which the report is submitted; AAAA – year. For example, for August the code of tax period will have the following structure – T/8/2006).

In the table of the report the following is specified:

- in stake. 1 - sales return of mobile services (lei);

- in stake. 2 – rate of charge * (%);

- in stake. 3 – the collection amount to payment which is estimated according to the following algorithm – kol.1 x kol.2 (lei).

________________________________________________________

* Specified in the Law about republican and local funds of social support of the population No. 827-XVI of February 18, 2000 with accounting of the changes made by the Law No. 196-XVI of July 26, 2007.

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of September 7, 2007 No. 514

The standard form of the report on additional obligatory fare from sale 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 with the corresponding appendix and the instruction about procedure for filling and submission of the report

See. The standard form of the report on additional obligatory fare from sale 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 with the corresponding appendix and the instruction about procedure for filling and submission of the report (16Kb In original language)

Appendix No. 3

to the Order of the Main state tax authorities of the Republic of Moldova of September 7, 2007 No. 514

The instruction about procedure for creation and submission of the tax report on additional obligatory fare from sale 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 (PSV Form)

In case of creation of the tax report on the standard form the economic agent or the financial institution having currency cash desk (-Amy and/or foreign exchange devices, without fail shall specify:

- fiscal code of the economic agent or financial institution having currency cash desk(s) and/or foreign exchange devices;

- the name of the economic agent or financial institution having currency cash desk(s) and/or foreign exchange devices;

- code of the area of place of registration of the main company of the taxpayer - single identification code of the settlement (4 signs) according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

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