LAW OF THE REPUBLIC OF MOLDOVA

of October 19, 2012 No. 221

About modification and amendments in some legal acts

The Parliament adopts this organic law.

Art. I. - In the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes and additions:

1. In Article 335:

in part (2):

Item b) to add with words ", except for classified by goods item 8703, and the trail cars to them classified by goods item 8716;";

add part with Item g) the following content:

"g) collection for use of highways of the Republic of Moldova of the cars which are not registered in the Republic of Moldova, classified by goods item 8703, and the trail cars to them classified by goods item 8716 (vignette).";

part (2-1) to recognize invalid.

2. Add Article 336 with Item 14) of the following content:

"14) the Vignette - collection for use of highways of the Republic of Moldova of the cars which are not registered in the Republic of Moldova, classified by goods item 8703, and the trail cars to them classified by goods item 8716, payment of which makes sure the certificate having specific effective period.".

3. Add the Section IX with Chapter 3-1 of the following content:

"Chapter 3-1 COLLECTION FOR USE of HIGHWAYS of the REPUBLIC OF MOLDOVA of CARS, NE ZAREGISTRIROVANNYMI V to the REPUBLIC OF MOLDOVA CLASSIFIED BY the GOODS ITEM 8703, And the TRAIL CARS TO THEM CLASSIFIED BY the GOODS ITEM 8716 (VIGNETTE)

Article 348-1. Subjects of the taxation

(1) Subjects of the taxation are physical and legal litsavladelets or owners of the right to use (supported by the relevant documents) the cars classified by goods item 8703, and the trail cars to them classified by goods item 8716, not registered in the Republic of Moldova and being on accounting in other states, driving on the territory of the Republic of Moldova or the following on it en route.

(2) are not subjects of the taxation:

a) physical persons and legal entities which place cars under customs regime of import;

b) diplomatic representations and consulates, and also their personnel.

Article 348-2. Taxation object

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