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LAW OF THE REPUBLIC OF MOLDOVA

of June 16, 2000 No. 1054-XIV

About enforcement of the Section IV of the Tax code

(as amended on 03-03-2023)
Article 1. Entry into force
Article 2. Recognition invalid

From the date of entry into force of the Section IV of the Tax code to declare invalid the Law on excises No. 347-XIII of December 27, 1994.

Article 3. Change of regulations

To the government in two-month time:

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

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

c) provide review and cancellation by the ministries and departments of the regulations contradicting the Section IV of the Tax code.

Article 4. Final and transitional provisions

(1) the Legal entities and physical persons overworking and/or the making excise goods, the legal entities performing activities in the field of gamblings from the date of entry into force of this law and before entry into force of the Section IV of the Tax code shall receive the excise certificate in the State Tax Administration.

(2) the Excise goods processed or made in the Republic of Moldova and realized till January 1, 2001 and also the excise goods imported to the Republic of Moldova and exported from the Republic of Moldova before this date are assessed with excises according to the regulations existing before entry into force of the Section IV of the Tax code. The excises paid till January 1, 2001 on the goods used for production of other excise goods are subject to offsetting on account of the excises paid in case of the subsequent shipment (export), according to the procedure, provided in the Section IV of the Tax code. The excises paid till January 1, 2001 on goods which are exported after this date are subject to compensation in case of documentary confirmation of their export according to the procedure provided in the Section IV of the Tax code.

(3) the Legal entities and physical persons overworking and/or making excise goods shall carry out inventory count of inventory stocks (values) as of December 31, 2000 and provide to the State Tax Administration no later than January 10, 2001 the inventory documents prepared according to the current legislation.

(4) Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

(4-1) Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

(4-2) Realization of hard alcoholic beverages at the prices below the minimum prices of realization of that established by the Law on production and turnover of ethyl alcohol and alcoholic products No. 1100-XIV of June 30, 2000 are assessed with penalty in the amount of 10000 lei for each case of realization.

(4-3) Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

(Subjects of the taxation which in case of production of the goods which are not subject to taxation by excises in tax warehouse use self-produced excise goods on which there are no supporting documents about payment of excises as raw materials in case of shipment from tax warehouse of the goods which are not subject to taxation by excises in the territory of the Republic of Moldova charge 6) and pay excises on the excise goods used in the course of their production. This provision does not extend to the distillates received on the basis of wine, specified in part (6-1) these Articles. In case of shipment on commodity export which are not subject to taxation by excises on the raw materials used in the course of their production, charge and payment of excises are not made.

(6-1) the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate and grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), made in the Republic of Moldova in case of shipment from tax warehouse for use as raw materials for production of other goods Is exempted from payment of excises, in the procedure established by the Government.

(6-2) Users who acquire or make the distillates specified in part (6-1), used as raw materials for production of other goods, shall get the permission of the end user issued by the State Tax Administration valid during the period which is not exceeding 12 months.

(6-3) Owners of permission of the end user, to the 25th following accounting tax period shall represent to the State Tax Administration the declaration on use of the acquired/received distillate received on the basis of wine.

(6-4) Shipment (export) of the distillate specified in part (6-1), from the sender to the final consumer without fail is followed by the accompanying invoice approved by the Government with countersign of the accompanying invoice the State Tax Administration, in case of shipment and on the arrival of the distillate received on the basis of wine to the end user.

(6-5) in case of use of the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate from grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), in other purposes, than those which are provided in part (6-1), non-presentation of the declaration on use of the acquired/received distillate received on the basis of wine or submission of incomplete and/or inexact data, and also non-presentation to the sender within 24 working days from shipment of the distillate received on the basis of wine, the copy of the certified invoice covering note involves the obligation of the user of the distillate received on the basis of wine to pay to the budget excises for amount of the acquired/received distillate received on the basis of wine (using release from excises based on part (6-1)) concerning which the requirements established in this part are not fulfilled, with cancellation of permission of the end user.

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