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The document ceased to be valid since  July 8, 2016 according to Item 2 of the Order of the Government of the Republic of Moldova of  June 5, 2016 No. 836

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 8, 2008 No. 1395

About approval of the standard forms relating to activities and the income of nonresidents and also procedure for their filling

(as amended on 01-12-2015)

For the purpose of accomplishment of provisions of part (4) Article 74 and part (5) Article 76 of the Section II of the Tax code No. 1163-XIII of April 24, 1997 (special release is repeatedly published in the Official monitor of the Republic of Moldova, 2007), with subsequent changes and amendments, DECIDES: the Government

Approve:

the standard form of the NER 08 form "The declaration on the income tax of the nonresident" according to appendix No. 1;

procedure for filling of the declaration on the income tax of the nonresident according to appendix No. 2;

the standard form of the NERRAP 08 form "The activities report, the nonresident performed by representation" according to appendix No. 3;

procedure for filling of the activities report, the nonresident performed by representation according to appendix No. 4.

Prime Minister

Zinaida Grechany

Countersign:

first Deputy Prime Minister, Minister of Economy and Trade

 

Igor Dodon

Minister of Finance

Mariana Durleshtyanu

Appendix No. 1

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1395

Standard form of the NER 08 form

Ceased to be valid according to the Order of the Government of the Republic of Moldova of 01.12.2015 No. 834

Appendix No. 2

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1395

Procedure for filling of the declaration on the income tax of the nonresident

Ceased to be valid according to the Order of the Government of the Republic of Moldova of 01.12.2015 No. 834

Appendix No. 3

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1395

Standard form of the NERRAP 08 form

See Appendix No. 3 (81Kb In original language)

Appendix No. 4

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1395

Procedure for filling of the activities report, the nonresident performed by representation

1. According to article 76 of the Tax Code the activities report performed by representation of the nonresident in the Republic of Moldova it shall be provided annually, no later than March 25 of the year following after accounting tax year.

2. The fiscal code of representation shall correspond to the code specified in the registration documents issued by authorized bodies according to the current legislation.

3. In line item "The country of the nonresident" is specified the name and country code according to appendix No. 2 to the Technical rules about procedure for printing, use and filling of the customs declaration approved by the Order of Customs Service No. 199-O of October 29, 2004. (Official monitor of the Republic of Moldova, 2004, Art. No. 226-232, 482).

4. The tax period corresponds to tax year or other period of tax year for which the representation shall submit or submitted the report. The tax period is filled in the form of code which has the following structure:

P/AAAA,

where P - code of tax period which corresponds - A, and AAAA - year. For example, for 2008 the tax period will be specified as follows: A/2008.

5. In line 010 it is specified balance of target financing and revenues to the beginning of tax period.

6. In line 020 the amount of target financing and the receipts listed by the nonresident (the company which interests are represented in the republic), for purpose implementation of actions is specified.

7. In line 030 other receipts realized by representation within year are specified.

8. In line 040 the amount of all income is reflected.

9. In line 050 the amount of all incurred costs representation within year - the amount of lines 060 and 110 is specified.

10. In line 120 is reflected balance of target financing and revenues to the end of tax period, estimated as difference of lines 040 and 050.

11. The report is filled in with ink or ball pen. Correction of information in the report is allowed only if it is certified by the signature of the taxpayer. In report line items which are not filled the hyphen is put down ("-");

12. The head of representation signs the report and specifies date of its representation. The fact of receipt of the report is confirmed by territorial state tax authorities by putting down of stamp and the signature of the inspector.

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