of November 24, 2004 No. 1303
About approval of the Regulations on real estate appraisal for the purpose of the taxation
In pursuance of provisions of Item (b) of part (1) article 30 of the Law on estimative activities N 989-XV of April 18, 2002. (The official monitor of the Republic of Moldova, 2002, N 102, the Art. 773) and according to the Program of actions for implementation of new system of assessment of real estate units for the purpose of the taxation approved by the Order of the Government N 670 of June 9, 2003. (The official monitor of the Republic of Moldova, 2003, N 123-125, Art. 744), the Government DECIDES:
1. Approve Regulations on real estate appraisal for the purpose of the taxation it (is applied).
2. To the agency of land relations and inventory to develop and submit for approval to the Ministry of Economy and Trade and the Ministry of Finance:
in a month from the date of publication of this resolution in the Official monitor of the Republic of Moldova - rates for assessment works of apartments;
till January 1 of year in which assessment works of other types of real estate units according to the Program of actions for implementation of new system of assessment of real estate units for the purpose of the taxation will be carried out, - rates for assessment works of the corresponding types of real estate units.
3. To the agency of land relations and inventory to take necessary measures for application of the above-stated provision.
4. Recognize invalid:
The order of the Government N 638 of July 7, 1999. "About approval of the Regulations on procedure for cost determination of taxable real estate" (The official monitor of the Republic of Moldova, 1999, N 73-77, Art. 670);
The order of the Government N 158 of February 26, 2001. "About modification of the Order of the Government of the Republic of Moldova N 638 of July 7, 1999 and recognition voided some orders of the Government of the Republic of Moldova" (The official monitor of the Republic of Moldova, 2001, N 27-28, Art. 195).
Deputy. Prime Minister, Minister of Agriculture and food industry
Minister of Economic Affairs
Minister of Finance
Approved by the Order of the Government of the Republic of Moldova of November 24, 2004 No. 1303
1. The regulations on real estate appraisal (further - the Provision) are developed based on the Law on estimative activities N 989-XV of April 18, 2002. (The official monitor of the Republic of Moldova, 2002, N 102, the Art. 773) and Programs of actions for implementation of new system of the real estate appraisal for the purpose of the taxation approved by the Order of the Government N 670 of June 9, 2003. (Official monitor of the Republic of Moldova, 2003, Art. N123-125, 744).
2. This provision establishes procedure for evaluating real estate for the purpose of the taxation by mass assessment using three methods of market assessment: comparative analysis of sales, profitable and costly.
3. Assessment of unique or specific real estate units is made by individual assessment based on Provisional regulations for assessment of real estate units.
4. The concepts used in this provision have the following values:
a) revaluation - process of recalculation of project cost of real estate taking into account its characteristics for date of assessment;
b) assessment model - the mathematical description in the form of the table or the equation of ratio between the project cost of the real estate and variables reflecting factors of the demand and supply in the real estate market;
c) cost zone - geographical zone within which the considered real estate units have similar cost;
d) type of the real estate unit - category to which refer the real estate unit depending on type of the current use. The type of use corresponds to 9 preferential use of real estate object at the time of assessment, irrespective of its appointment;
e) the reference real estate unit - the standard real estate unit with the predetermined technical characteristics used for determination of level of cost in each estimative zone. For each type of real estate objects the reference real estate unit is established;
f) cost level - the cost of the standard real estate unit in certain estimative zone;
g) date of assessment - date for which the cost of real estate units in the course of overall assessment or revaluation is calculated;
h) the market analysis - research and the analysis of market conditions of real estate by means of methods of statistic analysis for the purpose of determination of the factors influencing market value of the real estate unit;
i) market data - information on selling prices or the rent in case of free transactions with real estate units which description is known;
j) estimative factor - the characteristic of the real estate unit which significantly influences its market value and is included in estimative model;
k) the structure - the building or construction which cannot be moved without prejudice to its appointment and consists of one or several parts constituting integrated whole. Signs of indivisibility are: general walls and the base with connection of parts, irrespective of appointment of the last and from construction materials of which they are made; in the absence of connection between parts of one structure sign of unity general purpose of structure, uniformity of materials from which walls, general staircases, single architectural completeness are put up can be;
l) the main structure - the structure on the parcel of land which is considered as the basic from the point of view of solidity of construction, architectural characteristics and the appointment. On one parcel of land can be one and more main structures;
m) auxiliary structure - capital structure which is intended for ensuring the certain functions which are minor in relation to the main structure and which, thanks to the arrangement in close proximity to the main structure, creates together with it separate functional unit;
n) the apartment - the isolated room which is part of the apartment house consisting of living rooms, utility rooms and intended for permanent residence;
o) the automated system of assessment - the information system based on the automated data processing, consisting of the integrated parts intended for collection, storage and data processing about the real estate units necessary for calculation of cost of these objects for the purposes of the taxation.
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