Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 18, 2007 No. 1427

About approval of the Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404

(as amended on 22-11-2023)

Based on part provisions (5/1) of Art. 123 of the Section IV "Excises" of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release) DECIDES: the Government

Approve Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404 it (is applied).

Prime Minister

Vasile Tarlev

Countersign:

Minister of Finance

 

Mihail Pop

Minister of Economy and Trade

Igor Dodon

Approved by the Order of the Government of the Republic of Moldova of December 18, 2007 No. 1427

Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404

I. General provisions

1. The excise stamp / consumer brand represents the method of marking of the goods assessed by excises, provided in part (5-1) articles 123 of the Tax Code No. 1163/1997.

1-1. To the Ministry of Finance to develop and approve design of the Excise Brand / Consumer Brand brand.

2. For the products provided in Item 1, to the subject marking by excise brands / consumer brands the following types of brands are provided:

a) the products provided in Item 1, of local production;

b) the imported products provided in Item 1.

3. The cost of excise brands / consumer brands does not include the excises which are subject to entering into the budget.

4. Observance of procedure for the acquisition of excise brands / consumer brands stated in this Provision and markings of the corresponding goods coming from the Republic of Moldova, and also imported by them is the compulsory provision for realization of these goods in the territory of the republic including intended for consumption in the territory which is not controlled by the constitutional authorities.

5. The acquired excise brands / consumer brands are not subject to resale, transfer to other persons or alienation in other forms, except for their return to public institution "Center of information technologies in finance".

5-1. Are subject to marking by "consumer brand" of product, provided in Item 1, imported on the territory of the Republic of Moldova and intended for consumption in the territory which is not controlled by the constitutional authorities.

II. Procedure for realization of excise stamps and responsibility for marking

6. Realization of excise brands / consumer brands to economic manufacturing agents of products (including from raw materials supplied by the customer), to importers and economic agents who import/acquire the products provided in Item 1, subject to marking from the economic resident agents who do not have tax relations with the budget system of the Republic of Moldova is performed by directly public institution "Center of information technologies in finance" based on orders (statements) according to the form specified in appendix No. 1 to this Provision in 15-day time from the date of submission of orders (statements).

7. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 05.09.2018 No. 856

8. Issue of excise brands / consumer brands for marking of the confiscated, ownerless products provided in Item 1, is performed according to the procedure, established by the State Tax Administration.

9. On the date of submission of the order (statement) the economic agent producer / importer and the economic agent who acquires the products provided in Item 1, subject to marking from the economic resident agents who do not have tax relations with the budget system of the Republic of Moldova shall pay to public institution "Center of information technologies in finance" the cost of the ordered brands. In the payment order in the column "purpose of payment" it is specified "for payment of cost of brands".

10. Excise brands / the consumer brands necessary for sales of products provided in Item 1, which it is seized for the purpose of providing the claim, possible confiscation, are issued by the State Tax Administration upon the demand of body, authorized to sell products. The cost of excise brands / consumer brands, and also excises are paid for the account of the means received from the realization marked the products provided in Item 1.

11. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 05.09.2018 No. 856

12. Responsibility for marking of the subject sales of products, provided in Item 1, domestic economic manufacturing agents, importers, and also the economic agents acquiring (receiving) subject to marking of the products provided in Item 1, at the economic agents of the Republic of Moldova who do not have tax relations with its budget system in production process bear.

13. The necessary quantity of excise brands / consumer brands is determined proceeding from amounts and units of measure of goods for which they are acquired. For this purpose the buyer represents to public institution "Center of information technologies in finance", as necessary, the following documents:

a) the order (statement) for acquisition of excise brands / consumer brands in which the amount of the goods (products) assessed by excise for which marking brands are acquired is specified;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.