ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 26, 2014 No. 146

About approval of the Regulations on procedure for prolongation of payment due date of the value added tax and the customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, accessories, primary package and components

For the purpose of enforcement of the effective mechanism on prolongation of payment due date of the VAT and customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, accessories, primary package and components, and also based on part (3-2) Articles 126 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), parts (20-3) articles 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code (repeated publication: The official monitor of the Republic of Moldova, 2007, special release) and parts (1) article 28-1 of the Law No. 1380-XIII of November 20, 1997 on customs tariff (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on procedure for prolongation of payment due date of the value added tax and the customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, accessories, primary package and components it (is applied).

Approved by the Order of the Government of the Republic of Moldova of February 26, 2014 No. 146

Regulations on procedure for prolongation of payment due date of the value added tax and the customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, accessories, primary package and components

1. The regulations on procedure for prolongation of payment due date of the value added tax and the customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, accessories, primary package and components (further - the Provision) establish procedure and conditions of prolongation of payment due date, the list of the companies, conditions of their choice, sample of the standard agreement about prolongation of payment due date and guarantee sample on its own behalf for importers - economic agents - producers.

I. General provisions

2. Economic manufacturing agents have the right to require prolongation of payment due date of the VAT and customs duty on the period of production cycle, but no more than for 180 days, on the imported raw materials, materials, the accessories, primary package and components used only in production of goods for export.

3. The payment due date of the VAT and customs duty when importing is prolonged only for the economic agents included in the List of economic agents with the right of prolongation of payment due date of the VAT and customs duty on the period of production cycle, but no more than for 180 days for the imported raw materials, materials, accessories, primary package and components (further - the List), except for the goods specified in appendix No. 1 to this Provision.

4. In case of prolongation of payment due date of the VAT and customs duty according to Item 2 this provision, according to part (3-1) Articles 126 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000, the payment equal to the main rate of National Bank of Moldova on short-term lending operating for date of provision of prolongation for each day of prolongation of payment due date, is not estimated.

II. Interdepartmental commission on creation and change of the List

5. The list is constituted by the Interdepartmental commission on creation and change of the List of economic agents with the right of prolongation of payment due date of the VAT and the customs duty on the imported raw materials, materials, the accessories, primary package and components used only in production of goods for export (further - the Commission) created within the Ministry of Economy and Infrastructure and approved by the order of the minister.

6. The commission is created as a part of 7 members: on 2 representatives of the Ministry of Economy and Infrastructure and the Ministry of Finance and on one representative of the State Tax Administration, Customs Service and Chamber of Commerce and Industry.

7. Activities of the Commission will be organized by the chairman, and works of the secretariat are performed by one of members of the commission, the representative of the Ministry of Economy and Infrastructure.

8. Commission session is competent if at least 2/3 of her members participate in it. Decisions of the Commission are made by a simple majority vote from total number of her members. Each member of the commission has the right of one voice.

9. Results of commission session are entered in minutes which are signed by all members of the commission participating in meeting.

10. Obligations of the Commission are:

a) consideration of all statements and the enclosed documents;

b) check of accomplishment by the applicant of all established requirements;

c) creation of the List and representation to its Ministry of Economy and Infrastructure.

11. The commission chairman carries out the following obligations:

a) directs activities of the Commission;

b) establishes date, the place and time of carrying out commission sessions;

c) presides over commission sessions;

d) carries out other obligations according to this Provision.

12. The secretary of the Commission carries out the following obligations:

a) adopts and registers statements of applicants;

b) prepares the documents necessary for holding meetings;

c) informs members of the commission on date, time and the venue of meeting, the agenda;

d) constitutes protocols of meetings and other internal documents of the Commission.

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