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

of March 28, 2012 No. 175

About approval of some reports on local charges

Proceeding from the changes made in the Tax code by the Law of the Republic of Moldova No. 267 of December 23, 2011 and for the purpose of ensuring accomplishment of conditions of Art. 187 of the Tax code, PRIKAZYVAYU:

1. Approve:

(Subitems of 1)-6) voided according to the order of the Main state tax authorities of the Republic of Moldova of 20.12.2012 No. 1603)

7) the Standard form of the report on collection from owners of vehicles (Forma TPUT 12), according to appendix No. 7 to the provided order;

8) The instruction about procedure for creation and submission of the report on collection from owners of vehicles (Forma TPUT 12), according to appendix No. 8 to the provided order;

(Subitems 9) and 10) voided according to the order of the Main state tax authorities of the Republic of Moldova of 20.12.2012 No. 1603)

(  Item 2 ceased to be valid according to the order of the Main state tax authorities of the Republic of Moldova of 20.12.2012 No. 1603)

3. For date of the publication of the provided order are excluded:

1) podpkunkt 1.6 Items 1 of the Order GGNI No. 21 of February 2, 2006;

2) part 5 of Item 1. 1, subitem 3.1.6 of Item 3. 1, paragraph sixth litas. b) subitem 4.1.1 of Item 4.1 from the Instruction on procedure for creation and submission of tax reports on the local charges provided by the Section VII of the Tax code approved by the Order GGNI No. 79 of April 28, 2006.

4. Cancel:

2) the Order GGNI No. 177 of 23.06.2008 "About approval of the form of the tax report on collection for rameshcheny advertizing and Instructions about procedure for its filling and representation".

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.

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

Appendix No. 7

to the Order of the Main state tax authorities of the Republic of Moldova of March 28, 2012 No. 175

The standard form of the report on collection from owners of vehicles (Forma TPUT 12)

See. Standard form (10Kb In original language)

Appendix No. 8

to the order of the Main state tax authorities of the Republic of Moldova of March 28, 2012 No. 175

The instruction about procedure for creation and submission of the report on collection from owners of vehicles (Forma TPUT 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) territorial tax authorities around which activities the main company is registered;

4) 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;

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

6) tax period - calendar year. In the standard form of the report the heading "Tax period" is designated by single code of the following structure: P/AAAA (where P - code of tax period which accepts value A - annual. AAAA - year. For example, for 2012 the code of tax period will have the following structure of A/2012);

7) 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 collection from owners of vehicles (Forma TPUT 12) is specified:

1) in gr. 1 - number of vehicles;

2) in gr. 2 - the collection amount received as a result of multiplication of taxable basis with the rate of charge established by local authorities of public management of the relevant decision (it is specified in lei);

3) in gr. 3 - total amount of the tax benefits provided by the current legislation (it is specified in lei);

4) in gr. 4 - the amount of the tax benefits provided including local authorities of public management according to provisions of Art. 296 of the Section VII of the Tax code (it is specified in lei);

5) in gr. 5 - the collection amount to payment received in the form of difference between the estimated collection amount (gr. 2) and the total amount of the provided tax benefits (gr. 3) (it is specified in lei). The received result shall correspond to checksum.

3. The taxpayer who has divisions shall fill appendix to the report (Forma TPUT 12) in the following procedure:

1) in gr.1 numbers one after another depending on the number of divisions of the company since head enterprise are specified;

2) in gr.2 - subdivision code. Subdivision code - the code assigned by the state territorial tax authorities for the companies incorporating divisions (at least 1 division) and/or the taxation objects which are under supervision of divisions (according to the Order GGNI No. 222 of December 13, 2004 published in the Official monitor of the Republic of Moldova No. 233-236 of December 17, 2004);

3) in gr.3 - single identification code of the settlement - single identification code (4 signs) according to the Qualifier of administrativnoterritorialny units of the Republic of Moldova (KATEM) approved by the Resolution of department "Moldova Standard" No. 1398-ST of 3.09.2003;

4) in gr.4 - the estimated collection amount (it is specified in lei);

5) in gr. 5 - total amount of the tax benefits provided by the current legislation (it is specified in lei);

6) in gr.6 - the amount of the tax benefits provided to divisions by local authorities of public management according to provisions of Art. 296 of the Tax code (it is specified in lei);

7) in gr.7 - the collection amount to payment (it is specified in lei);

8) in line of "All" gr. 4-7 the amount of indicators of the filled ranks is specified (it is specified in lei). Amount of indicators gr. The 7th lines of "All" shall match "Checksum".

Note.

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