of February 3, 1995 No. 09-6-02-6
Separate explanations on taxation of the imported tovaro-material values
Due to arisen in practical work of the Chisinau customs as questions on taxation on value added and excises of the imported inventory items the Ministry of Finance explains the following. Those imported inventory items which are not assessed with this tax according to the Law of the Republic of Moldova are not involved in taxation on value added and excises only: - "About the value added tax" of 08.11.94 N 264-XIII - "About the government budget for 1995" of 22.12.94 N 342 - "About excises" of 27.12.94 N 347-XIII.
Therefore, the imported inventory items listed in the letter of the Chisinau customs:
- the property imported by foreign investors on account of the authorized capital of the company;
- the objects inherited;
- the help, donations and other - irrespective of the purpose, purpose and who appears; - materials for sampling, experiments and researches;
- samples, promotional, documentary and printed materials;
- the goods imported into the account of various credits are subject to taxation on value added in accordance with general practice, under condition if these inventory items are not exempted from taxation according to the called Laws.
So for example, if the property imported by the foreign investor is the equipment, raw materials, accessories, then according to letter "from" the article 5 "Tax exemption" of the Law "About the Value Added Tax" these goods are not assessed with the value added tax. If the specified goods are included into the list of excise goods, then the issue of not taxation is resolved similarly, i.e. according to the article 5 "Privileges on Excises" of the Law "About Excises".
Similarly rather other listed deliveries - the question of taxation or not taxation is solved according to requirements of the called Laws.
According to the current legislation and excises all amounts of imported goods, i.e. all goods delivered on the republic territory from other states are subject to taxation on value added. Therefore whether independently "mistakenly" they are imported, in case of their rastomazhivaniye, on them the tax shall be paid.
At the same time in case of return of the imported goods to the supplier, the buyer should address to tax authorities in place of registration for the purpose of performing the corresponding recalculation with the budget.
Concerning contracts in cooperation, only temporary export and import of inventory items which is drawn up according to requirements of the customs legislation can be the basis for not taxation. At the same time at the scheduled time and in full these values shall be exported or imported. If the company violates the specified requirements, customs authorities shall inform of it the relevant State tax authorities for attraction to taxation.
According to the article 2 "Taxpayers" of the Law all companies including state-financed organizations are taxpayers on value added on the imported inventory items if only these values are not granted tax allowance.
Concerning the tax deferral on value added, now she can be presented only by Parliament of the Republic. Therefore in case of the solution of question about delays of customs payments according to the customs legislation and release of goods for free circulation the value added tax (excises) shall be paid. In case of failure to pay tax on the moment of adoption of the customs declaration by customs authority the penalty fee in generally established procedure including on the tax amounts which are subject to entering into the budget for imported goods by the Ministry of Defence and Ministry of Internal Affairs is charged.
In case of transit of goods the value added tax is not levied from them. In case of not delivery of goods to customs authority of appointment, the value added tax it is paid by carrier in the same procedure, as in case of release of free circulation. Responsibility on control of payment in these cases of tax is conferred on bodies of customs control.
For the purpose of the correct establishment of relation on these taxes between payers and the budget to the edition of the instruction it is necessary to be guided by the following letters of the Ministry of Finance (which are attached):
- of 26.10.93 N 18-6-02/191 "About the value added tax on the imported inventory items".
- of 31.12.93 N 18-6-03-13 "About excises on separate types of products (goods) of national and import production".
- of 12.01.94 N 18-6-02-1 "Amendments and changes to the letter of the Ministry of Finance of 26.10.93 N 18-5-02/191".
- of 30.03.94 N 18-6-02-8 "About separate features of calculation and tax discharge on value added and excises".
- of 23.12.94 N 18-6-03-43 "About features of calculation and tax discharge on value added and excises for 1995".
- of 30.12.94 N 18-6-03-44 "About separate features of payment of excises in 1995".
- of 24.01.95 N 09-6-02-2 "Additional explanations concerning calculation and the tax discharge on value added and excises in 1995".
- of 01.02.95 N 09-6-03-3.
Tax amounts on value added and excises are enlisted on deposit by sch-t of customs. Then the tax amounts on value added and excises which arrived into the deposit account of customs 1 time in five days for each expired five-day week are transfered to account the government budget opened in tax authorities in the location of customs office:
- The 8th of current month - for the first five-day week
- The 13th of current month - for the second five-day week
- The 18th of current month - for the third five-day week
- 23 numbers of current month - for the fourth five-day week
- The 28th of current month - for the fifth five-day week
- 3 numbers of the next month - for other days of month under report.
The amount of excises is credited on the Section 6 symbol of the reporting of bank 15 with disaggregation according to paragraphs and symbols, tax amounts on value added on the Section 5 symbol of the reporting of bank 14 with disaggregation on symbol of bank 52.
At the same time, the Ministry of Finance asks to draw once again the attention of customs authorities that by import of goods by the companies from the State Parties of the CIS, productions of these states, the value added tax in 1995 is not levied.
Meanwhile, if shipment of these goods is made from the territory of the State Parties of the CIS, and the supplier with whom calculations are made is not economic agent of these countries, the tax shall be estimated and paid in accordance with the established procedure.
Also goods, productions of gosudarstvuchastnik of the CIS by their import from other states are subject to taxation.
At the same time excises are levied on all excise goods, independently from where they would not arrive, irrespective of the place of their production.
Minister V. Kitsan
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