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The document ceased to be valid since  January 1, 2016 according to Item 2 of the Order of the Government of the Republic of Moldova of  December 1, 2015 No. 834

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 8, 2008 No. 1398

About approval of the declaration form of physical person about the income tax and procedure for its filling

For the purpose of accomplishment of provisions of part (4) Article 83 of the Section II of the Tax code No. 1163-XIII of April 24, 1997 (special release of February 8, 2007 is repeatedly published in the Official monitor of the Republic of Moldova), with subsequent changes and amendments, DECIDES: the Government

Approve:

the standard form    of the CET08 "Declaration of Physical Person on the Income Tax" form according to appendix No. 1;

procedure for filling of the declaration of physical person on the income tax according to appendix No. 2.

Prime Minister

Zinaida Grechany

Countersigns:

Minister of Finance

 

Mariana Durleshtyanu

Appendix No. 1

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1398

Standard form of the CET08 form

See Appendix No. 1 (0.35Mb In original language)

Appendix No. 2

to the Order of the Government of the Republic of Moldova of December 8, 2008 No. 1398

Procedure for filling of the declaration of physical person on the income tax

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

2. The physical persons living in settlements of left bank of Dniester (Transnistria) which get profit from the different sources which are in the territory of the Republic of Moldova should tick off in the square of letter "E" which is in the table in which categories of persons who should fill in the tax declaration are specified.

At the same time the taxpayers living in administrative and territorial units which have no fiscal relations with the budget system of the Republic of Moldova shall provide the declaration to territorial state tax authorities within which the company which has relations with the budget system of the Republic of Moldova and is the last workplace of the relevant physical person is served.

3. The fiscal code, surname and name of the taxpayer are filled based on the data specified in the documents proving his identity (the identity certificate, the passport, the certificate of birth).

In case release is applied to the spouse/spouse, the fiscal code, surname and name of the spouse/spouse of the taxpayer based on the data specified in the documents proving his identity (the identity certificate, the passport, the certificate of birth) is specified.

Fiscal code of the physical person - the citizen of the Republic of Moldova is the identification number specified on the back identity certificates. In the absence of the identity certificate as fiscal code serve series and passport number or certificates of birth of the taxpayer.

The fiscal code of the foreign citizen or stateless person is identical to document number, proving his identity.

4. The address shall match the address to which the taxpayer is registered.

5. For filling of indicators concerning the income, taxable, and the income tax amounts withheld at payment source the information provided to the taxpayer, confirming the gained income with person which submitted the declaration, and income tax withholding in case of their payment is used. Income gained within tax year is subject to declaring irrespective of, they are supported by the relevant documents or not.

6. In Item 1.1 are specified the amount of salary incomes (the column 3) and the amount of the withheld income tax (the column 4), reflected in information on the income added and paid for benefit of physical (legal) person and on the income tax withheld from this income which is issued by the employer to the worker.

7. In Item 1.2 the salary which is not paid to the taxpayer by the employer for the previous tax period is reflected.

8. Item 1.3 is filled based on the data reflected in the declaration on the income tax provided by economic agentomfizichesky person. In column 3 the amount of chargeable income which is calculated as follows is reflected: (p. 040 - p. 050str.060 - p. 0902) x equity % as a part of the economic agent - physical person.

9. In the column 3 of Item 1.4 the taxable income amount in the form of capital gain from sale (exchange) postponed from the Item 13 "Taxable Surplus Amount of the Capital", and in column 4 - tax amount, the income withheld by the payer is specified.

10. In Item 1.5 income in type of percentage charges gained on debt obligations of any kind except percentage charges on bank deposits and government securities is reflected.

11. In Item 1.6 the income in royalty type, i.e. the regular reward earned from provision in use of patents, copyright, rights to hire of movies, information programs and other intangible assets is reflected.

12. In Item 1.7 the income in type of annuities, including received on the basis of international treaties is specified, one of the parties of which is the Republic of Moldova, except for those which are stipulated in Article 20 Tax codes.

13. In Item 1.8 the income in type of taxable awards and prizes, including received in non-cash form at tenders, draws, etc. is reflected. The prizes won in non-cash form are reflected on market value.

14. In Item 1.9 the investment and financial income gained abroad including the income in type of percentage charges, royalty, the rent received from economic agents - nonresidents are reflected.

15. In the column 3 of Item 1.11 the total amount of gained gross income reflected in Items 1.1 - 1.10, in column 4 - the total amount of the income tax withheld at payment source, reflected in Items 1.1 - 1.10 is specified.

16. In Item 2 the total amount of releases to which the taxpayer according to articles 33-35 of the Tax Code, and the amount of deductions to which the taxpayer has the right according to the current legislation has the right is specified.

17. In Item 2.1 the total amount of annual releases to which the taxpayer has the right is specified.

In Item 2.1.1 the amount of personal release to which the taxpayer according to part (1) article 33 of the Tax Code has the right is specified.

In Item 2.1.2 the personal release which is not used by the taxpayer previous tax year owing to nonpayment of the salary by the employer is specified. The amount of unused releases is postponed to the taxpayer on account of releases to the next tax year in the following sizes:

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