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LAW OF THE REPUBLIC OF MOLDOVA

of December 17, 1997 No. 1417-XIII

About enforcement of the Section III of the Tax code

(as amended on 16-12-2020)

The parliament adopts this law.

Article 1. Entry into force

The Section III of the Tax code becomes effective since July 1, 1998.

Article 2. Recognition invalid

From the date of entry into force of the Section III of the Tax code to declare invalid the Law on the value added tax No. 264-XIII of November 8, 1994 (The official monitor of the Republic of Moldova, 1995, No. 10, Art. 96; 1996, No. 7, Art. 70; 1997, No. 56, Art. 509).

Article 3. Change of regulations

(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:

a) provide to Parliament of the offer on reduction of the current legislation to compliance with the Section III of the Tax code;

b) bring the regulations into accord with the Section III of the Tax code;

c) provide review and cancellation by the ministries, services and other central bodies of public management of the regulations contradicting the Section III of the Tax code.

Article 4. Final and transitional provisions

(1) the Tax relations which arose before entry into force of the Section III of the Tax code are regulated according to the Law on tax on added cost No. 264-XIII of November 8, 1994 and other regulations existing at the time of their origin.

(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.

(5) Before reduction of the existing regulations regulating relations on the value added tax in compliance with the Section III of the Tax code they are applied in the part which is not contradicting it.

(6) Delivery of goods to the legal and physical resident persons who are in the territory of the Republic of Moldova and having tax relations with its budget system, the legal and physical resident persons who are in the territory of the Republic of Moldova and not having tax relations with its budget system is subject to VAT liability according to Items and) and b) Articles 96, to Articles 103 and 104 of the Section III of the Tax code. The legal and physical resident persons who are in the territory of the Republic of Moldova irrespective of, they have tax relations with its budget system or have no, shall cross internal customs posts with payment of the VAT to or when passing customs control. The VAT for electrical and heat energy, natural gas and water is paid by the legal and physical resident persons who are in the territory of the Republic of Moldova and having tax relations with its budget system on treasury accounts of the income of the VAT for the goods made and realized in the territory of the Republic of Moldova according to the procedure, established by the State Tax Administration, in case of receipt of the documents confirming acquisition of these goods or along with payment execution or advance payment.

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 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.

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