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

of November 26, 2014 No. 1642

About modification and amendments in the Order GGNI No. 299 of May 2, 2012.

According to Art. 161 of the h. (1) and (5) Section V and Art. 190 of the h. (5) the Tax code No. 1163-XIII of April 24, 1997 (special release, with subsequent changes and amendments is repeatedly published in the Official monitor of the Republic of Moldova of February 8, 2007), and also for the purpose of ensuring accounting of divisions and the taxation objects, as well as the tax liabilities which are subject to payment in budgets of administrative and territorial units, I ORDER:

1. In the Instruction approved by the Order GGNI No. 299 of May 2, 2012 (The official monitor of the Republic of Moldova No. 99-100 of May 25 2012) the following changes and additions are made:

a) Item 1 after words "Art. 161 of the h. (1)" Art. 190 of the h is supplemented with words ". (5)";

b) Item 3 is supplemented with the following concepts:

"Division – the structural unit of the company, organization or organization (branch, representation, department, department, shop, warehouse, etc.) located outside its main location which performs some functions of the company, organization or organization.

The taxation object – the object assessed by the local taxes and charges which is not division";

c) in Item 23 of the word "performing business activity through permanent mission" are shall be replaced with words "having permanent mission or permanent base in the territory of the Republic of Moldova";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info