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The document ceased to be valid since  May 29, 2015 according to Item 3 of the Order of the Main state tax authorities of the Republic of Moldova of  May 13, 2015 No. 402

ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of September 14, 2011 No. 770

About approval of the Regulations on compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax

For the purpose of enhancement of the mechanism of compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax, based on Art. 133 of the h. (1) item c) Tax code of PRIKAZYVAYU:

1. Approve Regulations on compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax, according to appendix.

2. To department of maintaining documentation and archiving to bring this order to the attention of territorial state tax authorities.

3. To provide to management of legal aid publication of this order in the Official monitor of the Republic of Moldova.

Chief of the Main state tax authorities

Nicolay Plato

Appendix

to the Order GGNI of the Republic of Moldova of September 14, 2011 No. 770

Regulations on compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax

I. General provisions

1. The regulations on compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax (further - the Provision) are developed according to Art. 175 and 176 of the Section V of the Tax code and provisions of the Section II of the Tax code and establish the mechanism of compensation of the income tax to the physical persons which are not performing business activity (further - physical persons).

2. For the purpose of this provision concepts from the Tax code, and also from the order of the Ministry of Finance No. 42 of 7.07.2004 about approval of the Regulations on repayment of the tax liability by compensation are used (The official monitor No. 163-167 of 3:09. 2004).

II. Procedure for the requirement of compensation of the income tax by physical person

3. Compensation to physical person of the amounts of the income tax which is excessively paid / excessively withheld (overpayments) is performed according to its statement.

4. The statement of physical person with the requirement of compensation of the amount which is excessively paid / excessively withheld income tax is submitted in the place of servicing of the taxpayer (in the place of its registration).

5. The statement for compensation of overpayment on the income tax (dalee-Zayavleniye) is submitted to the physical person which is not performing business activity according to appendix 1 to this Provision.

6. The tax authority provides registration in the appropriate order of the Statement of the taxpayer with mark about reception of an application.

7. If the physical person until submission of the statement did not provide the Declaration of physical person on the income tax, it, according to Art. 83 of the h. (5) the Tax code, shall fill and provide the Declaration of physical person on the income tax for the periods for which compensation is requested and to attach the Statement.

III. Requirements to documentary confirmation for compensation of the income tax

8. The documents confirming the amounts of excessively paid or withheld income tax are enclosed to the Application.

9. The amounts of excessively withheld income tax shall be supported by the documents provided by hl. IV and V Regulations on calculation of the tax liabilities on the income tax of the physical persons who are not engaged in business activity, approved through appendix No. 2 to the Order of the Government No. 77 of January 30, 2008. (Official monitor of the Republic of Moldova No. 32-33 of 15:02. 2008), and also based on documents which confirm income tax withholding at source of payment by the economic agent.

10. The income tax amounts paid by the taxpayer are confirmed by bank documents.

11. In case the physical person requires compensation of the income tax as a result of non-use or incomplete use of the releases established by Chapter 4 "Releases and other deductions" the Section II of the Tax code are enclosed to the application:

a) the copy of the identity certificate or other document which confirms that the physical person is resident of the Republic of Moldova;

b) the copy of the application about release transfer to the husband (wife);

c) copy of the identity certificate of the husband (wife);

d) copy of the marriage certficate;

e) the copy of the house register or other document which confirms that dependents live together with the taxpayer;

f) the copy of the reference issued by educational institution which confirms that the dependent studies at full-time department of educational institution more than 5 months within tax year;

g) for dependents, if necessary, the copy of the document confirming receipt of the income by the dependent from any source which is not exceeding the amount of the personal release established by the current legislation;

h) for receipt of the increased release or for dependents (disabled people since the childhood), in addition, the copy of the certificate issued by competent authority. Bodies which issue the relevant supporting documents are given in item 27 of the Regulations on calculation of the tax liabilities on the income tax of the physical persons who are not engaged in business activity approved through appendix No. 2 to the Order of the Government No. 77 of 30.01.2008. (Official monitor of the Republic of Moldova No. 32-33 of 15:02. 2008).

12. If the physical person requires compensation of the income tax as a result of implementation of transactions with the capital assets specified in Art. 37 of h (2) the Tax code, if necessary, will be enclosed to the application, according to the table No. 1, the following documents: 

 

Table No. 1

 
№ п/п Осуществление сделок с капитальными активами

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