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of August 10, 1995 No. 09-23-02-25

About separate amendments and explanations on the value added tax

State tax authorities of the republic

The Ministry of Finance of the Republic of Moldova for data and management in practical work reports amendments and explanations on calculation and payment in the budget of the value added tax.

1. Goods which according to Art. 5 of the Law of the Republic of Moldova of 8.11.94 N 264-XIII "About the value added tax" are exempted from taxation on value added in the territory of the republic in case of their realization out of republic limits, including in the participating countries of the CIS, also shall not be assessed with the value added tax.

At the same time the tax amounts paid to suppliers of raw materials of materials and other costs belong on costs of production and addresses. The tax amount which is subject to entering into the budget in that accounting period in which these goods were made increases by the same amount.

Considering stated in the 25th paragraph of the letter of the Ministry of Finance of the Republic of Moldova of 23.12.94 N 18-6-02-43 "About features of calculation and tax discharge on value added and excises in 1995", words "void... including granted tax allowance in the territory of the republic...".

Recalculations on the tax amounts which are earlier estimated and paid to the budget, are not made.

2. The following changes are made to the letter of the Ministry of Finance of 23.12.94 N 18-6-02-43 "About features of calculation and tax discharge on value added and excises in 1995".

In paragraph 6 the word "revenue" is replaced with the word "income".

In paragraph 8 of the specified letter the words "including the financial resources transferred to temporary use, in the absence of the license on banking operations..." void.

Paragraph 14 instead of words "... the goods connected with health protection" it is stated in the following edition "... medicines, bakteriyny medicines and officinal herbs".

The specified changes in paragraphs 8 and 14 are subject to application from the date of release of the instruction of the Ministry of Finance of 10.03.95 N 10 "About procedure for calculation and tax discharge on value added".

In paragraph 34 of the letter after the word "... listed" to add the word "... in letter b-f letter..." and further in the text.

3. As N 17p "About the prices of glassware" is entered by the resolution of the Ministry of Economics and Ministry of Finance of 5.05.95 procedure for reference of difference between the prices of acquisition of multireusable tare and pledge prices of cost of the packaged products, the Ministry of Finance establishes the following procedure of payments with the budget for the value added tax for this container.

At the companies using container under the products on costs according to which current legislation belong on its cost (fully or partially) the tax amounts paid on it on value added are subject to offsetting when calculating with the budget in generally established procedure on that share which joins in cost.

With respect thereto the company determines difference between the price of acquisition of container with the value added tax and the mortgage cost (including the value added tax). The specified difference is subject to reduction by tax amount by the value added attributable to calculations with the budget, way of application to it of the settlement size 16,67 of %.

At the same time it must be kept in mind that this reference is lawful only if in payment documents the amount of the paid tax is allocated for acquisition of container separately.

4. In case of taxation on value added of services in the organization of exhibitions, it is necessary to be guided by the following.

By import of the goods intended for exhibiting at exhibitions the value added tax it shall be estimated and paid by the importer in accordance with general practice. When exporting of the goods which are earlier exhibited at exhibitions the value added tax by the exported their quantity returns tax authorities in place of registration of the importer, or is set off on account of the forthcoming payments or debt repayment on other taxes in case of submission to tax authority of the following documents:

- the statement of the payer for offsetting of paid amounts of the value added tax in the forthcoming payments;

- the cargo customs declaration on commodity importation (exhibits) with mark about entering into the budget of the value added tax;

- the cargo customs declaration on export of exhibits with stamp of Under Customs Control customs;

- accompanying commodity-transport documents with stamp of boundary customs on the actual crossing of border "Release is resolved".

Also imported goods in consequence not exported, and consumed (used) for the purpose of organization exhibitions, for example are subject to taxation:

- the goods which are subject to free distribution as representative exhibits for use, or consumption by the population;

- paints, prospectuses, price labels, photos and other invaluable material used for ornament or assembly of stands;

- catalogs, prospectuses, price labels, photos and other printed materials or Articles advertizing the exposed goods and which are free of charge distributed to the population.

Also all types of service rendered both to organizers of exhibition and the services rendered by them to the population or to the economic agents including representing exhibits are subject to taxation (irrespective of they are economic agents of Moldova or other countries). For example, the leased property movable and immovable, advertizing and other types of service.

About stated inform taxpayers.


Minister V. S. Kitsan


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