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The document ceased to be valid since  May 27, 2016 according to Item 2 of the Order of the Main state tax authorities of the Republic of Moldova of  May 17, 2016 No. 455

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

of June 12, 2012 No. 417

About approval of tax reports about the dividends which are subject to payment in the budget by joint-stock companies and about assignments from net profit of the state and municipal companies

For the purpose of ensuring accomplishment of provisions of Art. 187 of the Tax code, litas. with-2) h (9) Art. 4 of the Law "About Enforcement of the Section V of the Tax Code" No. 408-XV of July 26, 2001, the Law "About Joint-stock Companies" No. 1134-XIII of April 2, 1997, the Law "About the State Company" No. 146-XIII of June 16, 1994 and the Order of the Government "About Some Aspects of Distribution of Annual Net Profit of Joint-stock Companies with Equity of the State and the State Companies" No. 110 of February 23, 2011. PRIKAZYVAYU:

1. Approve:

1) the Standard form of the report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-12), according to appendix No. 1 to this order;

2) the Instruction about procedure for creation of the report on the dividends which are subject to payment in the budget by joint-stock companies according to appendix No. 2 to the provided order;

3) the Standard form of the report on assignments from net profit of the state and municipal companies (Forma DISM-12), according to appendix No. 3 to this order;

4) the Instruction about procedure for creation of the report on assignments from net profit of the state and municipal companies, according to appendix No. 4 to the provided order.

2. To represent the tax reports specified in subitems 1) and 3) to item 1 of this order to territorial state tax authorities till July 1 of the year following after accounting year.

3. The state companies and joint-stock companies with equity of the state will submit the called reports, since the tax period corresponding to 2012, and the municipal companies - since the tax period corresponding to 2011.

4. Cancel, since January 1, 2013, the Order of GGNI "About Approval of the Tax Report about the Dividends Added by results of Activities of Joint-stock Company, and the Report on Assignments from Net Profit of the State Companies" No. 168 of 2.06.2008.

5. To department of management of documents and archiving contents of this order to inform all territorial state tax authorities which, in turn, shall inform taxpayers and provide them with forms of reports.

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

 

Chief of GGNI

Nicolae Plato

Appendix 1

to the Order of the Main state tax authorities of the Republic of Moldova of June 12, 2012 No. 417

The standard form of the report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-12)

See. Standard form (7Kb In original language)

Appendix 2

to the Order of the Main state tax authorities of the Republic of Moldova of June 12, 2012 No. 417

The instruction about procedure for filling of the report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-12)

1. In case of creation of the report on the standard form, the taxpayer, without fail, shall specify:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

3) code of the area of the main company of the taxpayer - single identification code of the settlement (4 signs) according to the Qualifier it is administrative - territorial units of the Republic of Moldova (KATEM), to No. 1398-ST approved by the Resolution of Department "Moldova Standard" of 3.09.2003;

4) territorial state tax authorities around which activities the main company is registered;

5) date of submission of the report (date of representation of the State territorial tax authorities);

6) tax period - the report on the dividends which are subject to payment in the budget by joint-stock companies is annual and it is represented to territorial state tax authorities till July 1 of the year following for reporting. The tax period is designated by single code of the following structure: P/AAAA (where Rkod tax period which accepts value A; AAAA - year. For example, for 2012 the code of tax period will have the following structure - A/2012);

7) decision date about dividend payout;

8) checksum (it is specified in lei). Checksum shall match the amount specified in p. 7;

9) signatures of responsible persons - the signatures of the head and the chief accountant of the taxpayer certified by seal.

2. In the table of the report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-12), is specified:

1) in line 1 - the amount of the authorized capital (it is specified in lei);

2) in line 2 - share of public property in the authorized capital of joint-stock company, all (it is specified as a percentage);

3) in line 2.1 - share of the state in joint-stock company (it is specified as a percentage);

4) in line 2.2 - administrative and territorial unit share in joint-stock company (it is specified as a percentage);

5) in line 3 - net profit of the company for accounting year (it is specified in lei);

6) in line 4 - share of the net profit directed to dividend payout (it is specified as a percentage);

7) in line 5 - the amount of the dividends corresponding to share of public property in joint-stock company (it is specified in lei);

8) in line 5.1 - the amount of the dividends corresponding to share of the state in joint-stock company (it is specified in lei);

9) in line 5.2 - the amount of the dividends corresponding to share of administrativnoterritorialny unit in joint-stock company (it is specified in lei);

10) in line 6 - property value, sent to the account of payment of the dividends corresponding to share of public property (it is specified in lei);

11) in line 6.1 - property value, sent to the account of payment of the dividends corresponding to share of the state (it is specified in lei);

12) in line 6.2 - property value, sent to the account of payment of the dividends corresponding to administrative and territorial unit share (it is specified in lei);

13) in line 7 - the amount of the dividends which are subject to payment of all in the public budget (it is specified in lei);

14) in line 7.1 - the amount of the dividends which are subject to payment in the government budget (it is specified in lei);

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