ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of October 21, 2014 No. 874

About approval of the Regulations on the procedure of release from excise of the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate from grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), and accounting treatment for these distillates in case of shipment (export) from tax warehouse for use as raw materials for production of other goods

According to parts (6-1) and (6-4) articles 4 of the Law on enforcement of the Section IV of the Tax code No. 1054-XIV of June 16, 2000 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

1. Approve Regulations on the procedure of release from excise of the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate from grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), and accounting treatment for these distillates in case of shipment (export) from tax warehouse for use as raw materials for production of other goods it (is applied).

2. This Resolution becomes effective from the date of publication.

Approved by the Order of the Government of the Republic of Moldova of October 21, 2014 No. 874

Regulations on the procedure of release from excise of the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate from grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), and accounting treatment for these distillates in case of shipment (export) from tax warehouse for use as raw materials for production of other goods

1. This Provision establishes the procedure of release from excise based on parts (6-1) and (6-4) articles 4 of the Law on enforcement of the Section IV of the Tax code No. 1054-XIV of June 16, 2000 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, the distillate received on the basis of wine (distillate for diwine, distillate wine, distillate from grape pressing, distillate from wine yeast, alcohol ethyl grape and wine-making origin), and accounting treatment for these distillates in case of shipment (export) from tax warehouse for use as raw materials for production of other goods.

I. Procedure for the requirement of permission of the end user for the release from excise of distillate got on the basis of wine which is used as raw materials for production of other goods

2. For release from excise of the distillate received on the basis of wine which is used as raw materials for production of other goods the economic agents registered as the authorized owners of tax warehouse submit the application for issue of permission of the end user to the State Tax Administration, according to the sample established in appendix No. 1 to this Provision.

3. In case of filing of application the applicant shall submit the following documents:

1) copies of contracts of property hiring, usufruct, leasing, free use of the assets used for production of the corresponding goods;

2) information on amount of the distillate received on the basis of wine which shall be acquired/is received and used as raw materials for production of other goods, in one year, separately for each distillate received on the basis of wine.

4. The State Tax Service checks registration of the economic agent as the payer of excises according to the available data and information.

5. The statement and the relevant documents to it are considered by the State Tax Administration within 5 working days from the moment of filing of application.

6. Economic agents bear complete responsibility for accuracy of the provided data according to the current legislation.

7. In case the economic agent conforms to all requirements necessary for release from excise of the distillate received on the basis of wine, provided in Item 3, the State Tax Administration within 7 working days from expiry date, provided in Item 5, issues permission of the end user according to the sample established in appendix No. 3 to this Provision. Permission of the end user is issued in duplicate:

1) the first copy is stored at the end user;

2) the second copy is stored in the State Tax Service of the issuer.

8. In case the economic agent does not conform to all requirements provided in Item 3, the State Tax Administration sends the letter with indication of cause of failure in consideration of the application about issue of permission of the end user.

9. Cancellation of permission of the end user is performed in the following situations:

1) non-presentation of monthly information by the end user;

2) use of the acquired/received distillate received on the basis of wine in other purposes, than the purposes for which permission was requested;

3) submission of incomplete and/or inexact data;

4) non-presentation to the sender of the copy of the certified accompanying invoice within 24 working days from shipping date of the distillate received on the basis of wine.

II. Accounting of the distillate received on the basis of wine in case of its shipment (export) to the end user

10. Movement of the distillates received on the basis of wine, specified in permission of the end user in all cases is performed without application of excises and surely is followed 1, by 2 and 3 copies of the accompanying invoice, according to the sample provided in appendix No. 2 to this Provision.

11. The sender shall have the copy of permission of the end user of the corresponding economic agent.

12. Accompanying the invoice is not the tax deed but only provides documentation of sending and receipt of the distillate received on the basis of wine which is subject to release.

13. Issue of the accompanying invoice to holders of permission of the end user is made by the State Tax Administration, in case of submission of the original and its copy.

14. Before sending the distillate received on the basis of wine, the end user shall provide the sender with one set of accompanying invoices for documentation of their sending to the end user.

15. When sending the distillate received on the basis of wine, the sender shall ask the State Tax Administration to appoint the representative who shall perform at 48 o'clock check and certification of the provided data in all 3 copies of the accompanying invoice and the copy of permission of the end user, with sealing of the distillate received on the basis of wine.

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