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The document ceased to be valid since  May 1, 2015 according to Item 3 of the Order of the Government of the Republic of Moldova of  April 28, 2015 No. 58

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 17, 2014 No. 173

About approval of the declaration form "TDSA14" (Tigari Diferenta Stoc Accize) and the Instruction about procedure for its filling

(as amended of the Order of the Ministry of Finance of the Republic of Moldova of 12.01.2015 No. 3)

According to provisions of Art. 11 of the item (2) lit. A) the Law on financial accounting No. 113-XVI of 27.04.2007 and in pursuance of provisions of Art. 125-1 of the item (4) the Tax code, for the purpose of improvement of tax administration regarding excise of PRIKAZYVAYU:

1. Approve the declaration form "TDSA14" (Tigari Diferenta Stoc Accize) according to appendix No. 1 to this order.

2. Approve the Instruction about procedure for filling of the declaration form TDSA14 on the estimated excises on remaining balance of the excise goods relating to goods items 240210000, of 240220, of 240290000, of 2403, according to appendix No. 2 to this order.

3. To provide to management of documentation and archiving the publication of this order in the Official monitor of the Republic of Moldova.

Minister of Finance

Anatol Arapu

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of December 17, 2014 No. 173

The declaration on the estimated excises on remaining balance of the excise goods relating to goods items 240210000, of 240220, of 240290000, 2403

See the Declaration on the estimated excises on remaining balance of the excise goods relating to goods items 240210000, of 240220, of 240290000, 2403 (14Kb In original language)

 

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of December 17, 2014 No. 173

The instruction about procedure for filling of the declaration form TDSA14 on the estimated excises on remaining balance of the excise goods relating to goods items 240210000, of 240220, of 240290000, 2403

1. The obligation on filling and submission of the declaration in appendix No. 1 to this order belongs to subjects of the taxation which import the excise goods belonging to goods items, 240 210 000, the 240th 220, 240 290 000, 2403.

2. Submission due date of the declaration to tax authority no later than the 25th following after month in which inventory count of remaining balance of the goods specified in Item 1 shall take place.

3. Inventory count of remaining balance of cigarettes irrespective of date of their import shall be carried out according to the Regulations on procedure for carrying out inventory count approved by the Order of the Ministry of Finance No. 60 of 29.05.2012.

4. If the excise goods relating to goods items 240210000, of 240220, of 240290000, of 2403, were released during the period before inventory count by the importer to other persons, and in subsequent goods return to the importer within 45 days since date of change of rate of excise, these goods are subject to inventory count with payment of excise on them.

5. The sequence number of the excise goods which are in remaining balance on which excises were paid at the time of their input to the Republic, but on which the rate on excises changed is entered into column 1.

6. In column 2 the goods item is specified.

7. In column 3 the commercial name of excise goods is filled in.

8. In column 4 the amount of freights in kind of the warehoused excise goods on which excises, but on which the rate on excises changed were paid is specified. On the excise goods relating to goods item of 2403 "The other industrial made tobacco and industrial substitutes of tobacco; "homogenized" or "recovered" tobacco; tobacco extracts and essences" in column 4 the amount in kind in kilograms is specified.

9. In column 5 cost excluding VAT and excises which in case of the filtered cigarettes carried to goods item 240220, is the maximum retail price operating at the time of implementation of inventory count of remaining balance is specified. On cigars, cigars with the cut-off ends and to the cigarillos containing tobacco (goods item 240210000) and to the other cigars, cigarillos and cigarettes containing tobacco substitutes (the goods item 240290000) in the 5th graph is specified the customs value declared at the time of their import.

10. In column 6 the rate on excises operating until changes is specified.

11. In column 7 the changed rate on excises is specified.

12. In column 8 the amount of excises intended to budget contribution, which is result of difference between the amount of the excises operating until changes of rate and the amount of excises according to the changed rate is reflected.

13. The last line joins total amount according to the 8th column which joins also in checksum.

 

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