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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 8, 2010 No. 246

About procedure for application of tax and customs privileges for implementation of the current projects of the technical and investment assistance falling under action of international treaties which party the Republic of Moldova is

(as amended on 26-05-2021)

For the purpose of accomplishment of Article 4, parts (3) Articles 54, Item-1) from Article 104, Item b) parts (3) article 124 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, article 31 of the Law No. 1380-XIII of November 20, 1997 on customs tariff (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, Article 7 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, and provisions of agreements and memorandums which party the Republic of Moldova is DECIDES: the Government

1. Approve:

The list of the current projects of technical assistance which fall under action of international treaties, for application of privileges in case of payment of the income tax, excises, customs taxes, charges for implementation of customs procedures, charges for goods in the course of which use the environment, and also applications of exemption of the VAT with the deduction right for the goods and services intended for them according to appendix No. 1 is polluted;

The list of the grants provided to the Government of the Republic of Moldova/the Republic of Moldova and organizations financed from the budget for projects implementation of the investment help at the expense of which the goods (works, services) exempted from payment of the VAT with the deduction right, exempted from excises, payment of customs duty, duty on customs procedures, tax on goods which in the course of use cause environmental pollution, according to appendix No. 2 will be imported or purchased.

Regulations on procedure for application of tax and customs privileges during the importing and/or delivery to the territory of the country of the goods and services intended for the current projects of the technical and investment assistance falling under action of international treaties which party the Republic of Moldova is according to appendix No. 3,

Regulations on procedure for confirmation of income gained by physical persons and legal entities - the residents enabling projects implementation of technical assistance according to appendix No. 4;

the list of the orders of the Government which are recognized invalid according to appendix No. 6.

2. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 28.02.2018 No. 200

3. Providing proofs of the external help provided to the Republic of Moldova is performed by validation of projects/programs in the Platform of management of the external help (AMR Platform):.

Registration of the project/program of the external help is performed by introduction of information in the AMR Platform, according to the user's manual which is AMR Platform component.

To each card of the project it is applied:

1) the scanned copy of the agreement in the field of the external help and/or the international treaty under which action the project/program and which falls

represents legal cause for application of required privileges;

2) the copy of the agreement extract about provision of services and/or performance of works which contains the name of the agreeing person, the donor and the duration of the agreement;

3) the approved approximate terms;

4) the scanned copy of the partnership agreement and the agreement on grant (for cross-border and transnational projects / programs);

5) other relevant documents.

All fields of card of the project (electronic) are filled in the state and English languages. Information entered into the AMR Platform is brought in official procedure to the attention of the Ministry of Finance.

The projects specified with the status finished in the AMP Platform, are subject to phase-out of tax and customs privileges according to provisions of this resolution.

4. In case of entering of changes/updates into information registered earlier the first beneficiary and/or the creditor/donor change information in the AMR Platform and load the scanned copies of signed documents which reflect the brought/updated changes.

5. The Ministry of Finance provides accounting of projects of the external help.

6. To impose control over the implementation of this Resolution on the Ministry of Finance.

7. The projects of the investment help financed by the loans provided to the Government or provided under the state guarantee at the expense of the loans provided by the international financial bodies (including from share of the Government) which as of January 1, 2021 are in implementation phase, use the tax and customs privileges applied according to the legislation for December 31, 2020.

 

Prime Minister

Vladimir Filat

Countersign:

state minister

 

Victor Bodyu

Minister of Finance

Vyacheslav Negrutsa

Appendix No. 1

to the Order of the Government of the Republic of Moldova of April 8, 2010 No. 246

The list of the current projects of technical assistance which fall under action of international treaties for application of exemption of the income tax, excises, customs duties, charges for implementation of customs procedures, charges for goods in the course of which use the environment, and also exemptions of the VAT with the deduction right, for the goods and services intended for them is polluted

See Appendix No. 1 (0.33Mb In original language)

Appendix No. 2

to the Order of the Government of the Republic of Moldova of April 8, 2010 No. 246

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