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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of January 17, 2008 No. 12

About procedure for application of the tax benefits provided to residents of scientific and technological parks and residents of innovative incubators

(as amended of the Order of the Government of the Republic of Moldova of 11.09.2015 No. 632)

Based on part (9-1) Art. 103 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), Art. 28 of the Law on customs tariff No. 1380-XIII of November 20, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), and also according to Art. 59-61 of the Code of the Republic of Moldova about science and innovations No. 259-XV of July 15, 2004. (The official monitor of the Republic of Moldova, 2004, Art. No. 125-129 663), part (l) of Art. 6 and Item a) parts (l) of Art. 17 of the Law on scientific and technological parks and innovative incubators No. 138-XVI of June 21, 2007. (The official monitor of the Republic of Moldova, 2007, Art. No. 107-111 476) DECIDES: the Government

1. Approve:

Regulations on procedure for application of tax exemption on value added and from customs tariff on the goods and services imported by residents of scientific and technological parks and residents of innovative incubators and also about procedure for application of tax exemption on value added on the goods and services acquired by them in the territory of the Republic of Moldova according to appendix No. 1;

The list of residents of scientific and technological parks and innovative incubators, tax-exempt on value added and from customs tariff on imported goods and services, and also from the value added tax on the goods and services acquired by them in the territory of the Republic of Moldova according to  appendix No. 2.

2. To provide academies of Sciences of Moldova to the Government drafts of resolutions on modification and amendments to this resolution from the moment of issue by the Supreme council on science and technology development of Academy of Sciences of Moldova of the certificate of state registration of the project in the field of innovations and transfer of technologies to winners of tender for the receipt of resident status of the scientific and technological park and resident of innovative incubator, and also the list of goods and services which are subject to import or acquisition in the territory of the Republic of Moldova, residents of scientific and technological parks and residents of the innovative incubators necessary for project implementation in the field of innovations and transfer of technologies, developed according to tariff line items of the Combined commodity nomenclature and the Statistical qualifier of products (goods and services) of the Republic of Moldova in a month.

3. To impose control over the implementation of this resolution on the Ministry of Finance, Customs Service and Academy of Sciences of Moldova.

Prime Minister

Vasile Tarlev

Countersign:

Minister of Economy and Trade

 

Igor Dodon

Minister of Finance

Mihail Pop

Appendix No. 1

to the Order of the Government of the Republic of Moldova of January 17, 2008 No. 12

Regulations on procedure for application of tax exemption on value added and from customs tariff on the goods and services imported by residents of scientific and technological parks and residents of innovative incubators and also about procedure for tax exemption on value added on the goods and services acquired by them in the territory of the Republic of Moldova

1. This provision establishes procedure for application of tax exemption on value added and from customs tariff on the goods and services imported by residents of scientific and technological parks and residents of innovative incubators and procedure for application of tax exemption on value added on the goods and services acquired by them in the territory of the Republic of Moldova.

2. Customs authorities according to the customs and tax legislation will perform customs clearance of the goods and services according to the List of goods and services which are subject to import or acquisition in the territory of the Republic of Moldova, residents of scientific and technological parks and residents of the innovative incubators necessary for project implementation in the field of innovations and transfer of the technologies (further - the approved list) imported by residents of scientific and technological parks and residents of innovative incubators without charge of the value added tax and customs tariff.

3. For application of tax exemption on value added and from customs tariff residents of scientific and technological parks and residents of innovative incubators shall provide to customs authorities and economic agents - suppliers in the territory of the Republic of Moldova the certificate issued by the administrator of the park or incubator, as necessary, about ownership of resident status of the scientific and technological park or innovative incubator.

4. Economic agents in the territory of the Republic of Moldova deliver goods and services to residents of scientific and technological parks and residents of innovative incubators without charge of the value added tax (according to the approved list).

5. The goods and services imported or acquired in the territory of the Republic of Moldova by residents of scientific and technological parks and residents of innovative incubators can be used only in the fields of activity provided by the projects in the field of innovations and transfer of technologies approved by the Supreme council on science and technology development of Academy of Sciences of Moldova.

6. For application of the tax regime set by part (9-1) Art. 103 of the Tax code, calculations for the goods and services acquired in the territory of the Republic of Moldova shall be made by residents of scientific and technological parks and residents of innovative incubators money transfer from bank accounts of residents for bank accounts of suppliers.

7. Goods write-off, the goods acquired in the territory of the Republic of Moldova, or imported by residents of scientific and technological parks and residents of innovative incubators, is performed according to the procedure and within, established by the current legislation, using the value added tax to the cost of written off goods exceeding the regulations established by the legislation.

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