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The document ceased to be valid since October 28, 2017 according to Item 8 of the Order of the Ministry of Finance of the Republic of Moldova of August 28, 2017 No. 118

Registered by

Ministry of Justice

Republic of Moldova

On September 16, 2010 No. 774

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of September 6, 2010 No. 115

About approval and filling of standard form of the source document of the strict accounting "Tax Delivery Note"

(as amended on 21-09-2016)

In pursuance of provisions of the Law on financial accounting No. 113-XVI of 27.04.2007 (Monitorul Oficial al Republicii Moldova, 2007, No. 90-93 the Art. 399) and Item 3, part 2 of the Order of the Government No. 294 of 17.03.1998 "About accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997" (Monitorul Oficial al Republicii Moldova, 2007, No. 30-33 to the Art. 288), I ORDER:

1. Approve:

1) Form of standard form of the source document of the strict accounting "Tax Delivery Note" (appendix No. 1).

2) the "Appendix to Tax Delivery Note" Form (appendix No. 2) which is integral part tax delivery note;

3) No. 199 is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 10.12.2015

4) Instruction for filling of standard form of the source document of the strict accounting "Tax Delivery Note" (appendix No. 4).

2. The form of tax delivery note printed with typographical method contains the following degrees of protection:

1) special paper which has no luminescence in ultraviolet rays;

2) two-color watermark;

3) guilloche elements;

4) color threads;

5) rosettes;

6) microtext;

7) barcode.

3. Establish the following color scale for copies of the form of tax delivery note printed with typographical method:

1) the first copy – beige color;

2) the second copy – lilac color;

3) the third copy – turquoise color;

4) the fourth copy – green color;

5) the fifth copy – pink color.

4. The Main State Tax Authorities (MSTA) to impute obligation centralized printing of tax delivery notes with protective marks, series, numbers, and also their registration, accounting, storage and issue to business entities – to subjects of the taxation of the VAT.

Issue of forms of the tax delivery notes printed with typographical method is performed by GGNI through the territorial subdivisions.

5. The business entities having computer system of primary accounting have the right of independent seal of tax delivery notes and appendix to them on paper with protective marks for documentation of the deliveries. Degree papers for independent seal of tax delivery notes and appendices to them are sewn up it is determined according to requirements and opportunities of the taxpayer. The paper with protective marks used for independent seal of tax delivery notes shall contain at least one degree of protection established in Item 2 of this order or any other sign of protection (for example: emblem of the company, the logo, heading, etc.) established by business entity and approved by the internal order.

Rendering the right to independent seal of tax delivery notes and appendices to them is performed by giving of request through the electronic system "Comanda on-line" with the subsequent issue of the receipt electronically.

The main state tax authorities before entry into force of this order will provide implementation of electronic system of the order and automatic issue of series and range of numbers for independent seal of tax delivery notes to business entities who have computer system of primary accounting.

Economic agents who were granted the right of independent seal of tax delivery notes with assignment of series and range of numbers have the right to have this right throughout the entire period in which they have the status of the payer of the VAT, without the need for repeated confirmation".

Use of forms of tax delivery notes as printed by typographical method, and with uses of the right to independent seal is allowed.

5-1. No. 199 is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 10.12.2015

6. Use of forms of the tax delivery notes operating before entry into force of this order, before complete use of the remaining balance which is at subjects of taxation and the State Tax Administration is allowed.

7. This order becomes effective since 1.11.2010.

Minister of Finance

Vyacheslav Negrutsa

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of September 6, 2010 No. 115

See Appendix 1 (12Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of September 6, 2010 No. 115

See Appendix 2 (9Kb In original language)

Appendix No. 3

to the Order of the Ministry of Finance of the Republic of Moldova of September 6, 2010 No. 115

It is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 10.12.2015 No. 199

Appendix No. 4

to the Order of the Ministry of Finance of the Republic of Moldova of September 6, 2010 No. 115

Instruction for filling of standard form of the source document of the strict accounting "Tax Delivery Note"

I. General provisions

1. This instruction provides procedure for filling of standard form of the source document of the strict accounting "Tax Delivery Note".

2. Basic concepts:

1) the supplier - person registered as the subject of the taxation of the VAT, according to provisions of the Section III of the Tax code, performing leviable delivery of goods (services);

2) the buyer - person to whom the supplier delivers goods renders services (work).

3) purchase price – the price of the foreign producer / distributor less the amount of the provided trade discount specified in source documents taking into account payment of the rights to commodity import (except for the value added tax which is subject to offsetting), transportation expenses (as necessary, depending on delivery conditions), counted in national currency (lei), according to the official rate of Moldovan leu established by National Bank of Moldova on the date of implementation of customs transactions;

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