ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 15, 2013 No. 124

About approval of the Regulations on procedure for provision of some categories of privileges on payment of the VAT according to part provisions (7) article 103 of the Tax Code No. 1163-XIII of April 24, 1997 and to Items and) and b) parts (18) article 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code

The government DECIDES:

1. Approve:

Regulations on procedure for provision of some categories of privileges on payment of the VAT according to part provisions (7) article 103 of the Tax Code No. 1163-XIII of April 24, 1997 and to Items and) and b) parts (18) article 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code, according to appendix No. 1;

staff of the Commission on consideration of the applications about provision of some categories of privileges on payment of the VAT, according to appendix No. 2;

2. Determine that in case of release of members of the commission from the held state positions of their obligation in its structure will be assigned to persons who are again appointed to the corresponding positions without edition of the new order of the Government.

3. Recognize invalid:

The order of the Government No. 929 of October 8, 2010. "About approval of the Regulations on procedure for provision of exemption of the VAT for raw materials, the materials, components and accessories necessary for production process of own products by the organizations and the companies of societies of blind people, societies of deafs and societies of disabled people" (The official monitor of the Republic of Moldova, 2010, Art. No. 200-201, 1018);

The order of the Government No. 28 of January 13, 2012. "About modification and amendments in Regulations on procedure for provision of exemption of the VAT for raw materials, materials, components and the accessories necessary for production process of own products the organizations and the companies of societies of blind people, societies of deafs and societies of disabled people" (The official monitor of the Republic of Moldova, 2012, No. 15, the Art. 47);

Item 43 of appendix No. 1 to the Order of the Government No. 868 of November 19, 2012. "About change, amendment and recognition voided some orders of the Government" (The official monitor of the Republic of Moldova, 2012, Art. No. 242-244, 938).

Appendix No. 1

to the Order of the Government of the Republic of Moldova of February 15, 2013 No. 124

Regulations on procedure for provision of some categories of privileges on payment of the VAT according to part provisions (7) article 103 of the Tax Code No. 1163-XIII of April 24, 1997 and to Items and) and b) parts (18) article 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code

I. General provisions

1. The purpose of this provision is establishment of procedure for consideration and the choice of the penitentiary companies, organizations and companies of societies of blind people, societies of deafs and societies of disabled people (further - the companies and the organizations) which can use exemption of the VAT for the imported raw materials, materials, components and the accessories necessary for production of own products, and exemption in the budget of the VAT by delivery of manufactured goods and when rendering services.

2. The commission on consideration of the applications about provision of some categories of privileges on payment of the VAT (further - the Commission) considers compliance of the companies and organizations to criteria for use of exemption of the VAT and/or exemption in the budget of the VAT and through the Ministry of Finance makes to the Government offers on their inclusion in the List of the organizations and the companies of societies of blind people, societies of deafs and societies of the disabled people exempted from payment of the VAT for the imported raw materials, materials, components and the accessories necessary for production of own products and in the List of the penitentiary companies, organizations and companies of societies of blind people, societies of deafs and societies of the disabled people exempted from payment in the budget of the VAT by delivery of manufactured goods and when rendering services (further - Lists). Commission sessions are held as necessary, but at least once a half-year.

3. As a result of monitoring of activities of the companies and organizations and consideration of reports on their compliance to the established requirements of provision of categories of privileges for payment of the VAT the Commission of the certain violations having the right to make in case of establishment for 30-day term from decision date of activities of the companies and organizations included in the List and through the Ministry of Finance to make decisions on suspension to the Government offers on exception of the companies and the organizations from the corresponding Lists. The decision of the Commission on suspension of operations of the organization or company, included in the List, is brought to their attention no more than 3 days from the date of decision making in time. In case of exception of the companies or organizations of Lists which is confirmed with the decision of the Commission the Main State Tax Service and/or Customs Service under the Ministry of Finance apply to them provisions of the current legislation during the period in which the conditions established by this Provision were not satisfied.

II. Mandatory requirements for exemption of the VAT

4. For receipt of exemption of the VAT for the imported raw materials, materials, components and the accessories necessary for production process of own products, and/or exemption in the budget of the VAT by delivery of the services of the company and organization of societies of blind people made goods/rendering, societies of deafs and/or societies of disabled people shall correspond to at the same time following joint criteria:

1) the company or the organization has one of societies of blind people, societies of deafs and/or societies of disabled people as the single founder / participant;

2) societies of blind people, societies of deafs and/or societies of disabled people - founders/participants shall have the registration certificate of non-profit organization granted by the Ministry of Justice;

3) societies of blind people, societies of deafs and/or societies of disabled people - founders/participants shall have the state certificate granted by the Certified commission under the Ministry of Justice, confirming their public advantage;

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