Approved by the Ministry of Finance of the Republic of Moldova of April 7, 1993 No. 91
1.1. This Provision is developed according to the Presidential decree of the Republic of Moldova of December 27, 1991 N 256 "About liberalization of the prices and rates and about protection of the domestic market", is approved with the Ministry of Agriculture and Food of the Republic of Moldova, the Union of consumer societies of the Republic of Moldova, the Ministry of Trade and material resources of the Republic of Moldova and is obligatory for execution by all companies and the organizations, separate legal entities and physical persons located in the territory of the republic irrespective of departmental subordination and patterns of ownership.
1.2. Agricultural products are affected by contract, free selling and free retail prices.
1.3. Contract prices are created directly by producers of agricultural products, approved on equal basis with all buyers of these products and applied to their settlement.
1.4. Free selling prices are created by all companies and the organizations which are preparing products, having expenses on procurement, transportation, storage, sorting and realization of these products.
1.5. Retail free prices for the agricultural products sent to retail chain stores for realization to the population are created by independently retail trade and other enterprises performing their sale on the basis of free selling price and the trade allowance.
2.1. Kolkhozes, sovkhozes, farms, other agricultural enterprises, rent collectives when forming contract prices on the made products and realized in the republic consider:
- actual costs on production and sales of products; x)//In the absence of actual costs on production and sales of products at the time of pricing it is possible to use the planned cost level taking into account its adjustment proceeding from actually developed raising the price factors.
- the profit providing normal economic activity, but within the approved profitability level on economy (economic actor).
2.2. Prices for products of agricultural industry and products of their conversion issued on account of work wages in kind, and also sold to the workers or used for economic needs are created independently in farms.
2.3. The trade and purchasing, procurement and sales organizations, the companies for procurement and wholesale and retail trade, other economic actors), are referred to as "companies", irrespective of patterns of ownership and departmental subordination (including systems of MOLDKOOPA), buying agricultural products in kolkhozes, sovkhozes, other agricultural enterprises, at the population, cooperatives, rent collectives), "producers of products" are referred to as, and also outside the republic at the prices according to the arrangement and performing long-term storage of these products realize it on free selling prices.
In case of determination of free selling price join in calculation:
- actual cost of the purchased products;
- distribution costs (actual level);
- the approved profitability level. In case of realization, the prepared products without long-term storage instead of the approved profitability level in free selling price part of the trade allowance in coordination with the buyer is considered (within the approved size).
The cost accounting on long-term storage of agricultural products is kept separately from other types of activity.
2.4. When forming retail prices for sale to the population of agricultural products to the created free selling price the trade allowance in the approved size is considered.
When forming free retail prices on the products of agricultural industry acquired and realized in the domestic market of the republic it is allowed to include:
- expenses on interest payment for use of purpose-oriented bank loan, proceeding from the average sizes (percent) which developed for the last accounting period (quarter or month) to sales amount;
- transportation expenses on the product delivery from the supplier to the place of sale (for retailers, and also legal entities and physical persons in case of independent purchases of products).
The trade allowance is applied to free selling prices without inclusion of expenses on interest payment for use of bank loan and transportation expenses.
To free selling prices, made in the republic and implemented in the domestic market: eggs, vegetables, fruit, grapes of table grades, melon and potatoes it is applied trade to the nadbavkena exceeding 20 percent, to other products of agricultural industry - not exceeding 30 percent.
In case of realization in the territory of the republic of the imported agricultural products by the first buyer who performed its import to the republic creates free selling price depending on the demand and supply.
In case of domestic sale of products delivered because of republic limits through several intermediaries, the size of the cumulative trade allowance shall not exceed the established limit (20 or 30 percent to the free selling price estimated in the first buyer who performed import.
2.5. Realization of agricultural products out of republic limits by all companies, legal entities and physical persons, irrespective of patterns of ownership and departmental subordination is made at the prices established by agreement of the parties, but it is not lower than the price level developed in the republic.
2.6. In case of procurement of agricultural products through the intermediary companies of the republic, the last divide the trade allowance by agreement of the parties. At the same time in agreements or accompanying documents the supplier specifies the size of the trade allowance left to the subsequent buyers and in general it shall not exceed the established level, irrespective of the number of the economic actors participating in trading activities on these products. The responsibility for violation of discipline of the prices as a result of lack of such data is conferred on the supplier.
2.7. In case of procurement of agricultural products to the companies, legal entities and physical persons on barter deals in the republic and beyond its limits free prices are created on the basis and according to the procedure established by this Provision.
2.8. All companies, products being taxpayers on value added, and also making which are assessed with excise when forming contract prices consider them in the approved size and according to the existing instructions about procedure for their calculation and payment.
3.1. The relations between farms, the manufacturing organizations of agricultural products and buyers are drawn up by agreement signature, the one-time agreement, exchange of letters, telegrams with indication of in them product names, quantities, assortment, the prices, delivery dates, procedure of payments and other conditions which the parties will consider necessary to approve. The conclusion agreement parties does not exclude need of registration of delivery note on acceptance of each batch of agricultural products.
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