of December 17, 1997 No. 1417-XIII
About enforcement of the Section III of the Tax code
The parliament adopts this law.
(1) to Suggest the President of the Republic of Moldova to bring the regulations into accord with the Section III of the Tax code.
(2) to the Government in three-months time:
b) bring the regulations into accord with the Section III of the Tax code;
(2) On export-import transactions with other countries the principle of calculation of the value added tax determined on the basis of the bilateral agreements signed between the Republic of Moldova and the respective country and ratified by Parliament of the Republic of Moldova can be applied. Export-import transactions of the business entities who are in the territory of the Republic of Moldova, but not having tax relations with its budget system are performed according to the procedure, approved by the Government.
(4) Provisions of the Section III of the Tax code and this law are applied taking into account the features of the taxation provided by the law on the government budget for the corresponding year.
The subjects of taxation on value added which are in the territory of the Republic of Moldova and having tax relations with its budget system have the right of deduction of the value added tax paid by them for the goods and services acquired at the legal entities and physical persons which are in the territory of the Republic of Moldova and not having tax relations with its budget system if they have the payment document confirming the tax discharge on value added in the budget.
Delivery of the goods made by legal entities and physical persons - the subjects of entrepreneurship registered in the State registration chamber it agrees to the conditions established by the Government, being in the territory of the Republic of Moldova and not having tax relations with its budget system, to legal entities and physical persons - to subjects of entrepreneurship, except for owners of the entrepreneurial patent, being in the territory of the Republic of Moldova and having tax relations with its budget system, is subject to mandatory customs control on internal customs posts with release from the VAT without the deduction right in case of submission of the expert opinion issued by Chamber of Commerce and Industry of the Republic of Moldova confirmatory that the goods are completely received in the territory of the country in sense of article 20 of the Law on customs tariff No. 1380-XIII of November 20, 1997.
Are exempted from the VAT without the right of deduction of the delivery of the electrical energy acquired and delivered to operators of the transferring network and system, operators of system of distribution and electric power suppliers or acquired by operators of the transferring network and system, operators of system of distribution and electric power suppliers and also the deliveries of electrical energy, balancing electrical energy and natural gas, service of telecommunication, water supply and the sewerage acquired and used for consumption purposes without subsequent realization, performed by the legal entities and physical persons which are in the territory of the Republic of Moldova and not having tax relations with its budget system, to the legal entities and physical persons which are in the territory of the Republic of Moldova and having tax relations with its budget system.
(6-1) the VAT according to Item Is assessed and) article 96 of the Tax Code No. 1163/1997 delivery of the balancing electrical energy except for delivered to the business entities who do not have tax relations with the budget system of the Republic of Moldova.
(6-2) the balancing electrical energy delivered to the business entities who do not have tax relations with the budget system of the Republic of Moldova Is exempted from the VAT with the deduction right.
(7) import and subsequent deliveries of natural gas of goods item 271-1, performed by Moldova-Gaz joint-stock company to the Tiraspoltransgaz limited liability company which does not have relations with the budget system of the Republic of Moldova Are exempted from the VAT without the deduction right.
(7-1) Voided according to the Law of the Republic of Moldova of 17.06.2016 No. 138
(8) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
(8-1) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
(9) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
(10) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
(10-1) the Delivered goods and services within the construction and installation works performed in case of construction of the insulator of criminal prosecution with a capacity of 1600 detention centers are exempted from the VAT with the deduction right. Subjects of the taxation which perform the deliveries of goods and services exempted from the VAT with the deduction right based on this part have the right to compensation of the VAT according to part (5) article 101 of the Tax Code in case of submission of the following documents:
1) declarations on the VAT from which the amount which is subject to compensation follows;
2) registers of accounting of deliveries and acquisitions in which transactions on delivery and acquisition are registered;
3) tax delivery notes on the delivered goods, and also on amounts of completed work, and documents based on which they are issued (documents on accomplishment of construction and installation works in case of construction of the insulator of criminal prosecution, etc.).
The value added tax paid in case of commodity import, intended for the construction and installation works performed in case of construction of the insulator of criminal prosecution is compensated by Customs Service in 45-day time according to the list approved by the Government.
(11) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
(12) Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267
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