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The document ceased to be valid since January 26, 2018 according to Item 2 of the Order of the Ministry of Finance of the Republic of Moldova of January 15, 2018 No. 9

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 25, 2015 No. 72

About approval of standard form of Calculation of tax on the income of person performing professional activity of the notary or legal executive, and the Procedure for filling of this calculation

(as amended of the Order of the Ministry of Finance of the Republic of Moldova of 30.06.2015 No. 97)

In execution and for administration of provisions of Chapter 10-1 "The taxation of public notaries" of the Section II of the Tax code No. 1163-XIII of April 24, 1997 introduced by the Law No. 1454-XV of November 8, 2002 on modification and amendments in the Law on the state fee No. 1216-XII of December 3, 1992 and the Tax code (The official monitor, 2002 No. 185-189, of the Art. 1398), and also, in pursuance of Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in the Official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve standard form of Calculation of tax on the income of person performing professional activity of the notary or legal executive (The CNOTAREX 15) form, according to appendix No. 1.

2. Approve the Procedure for filling of Calculation of tax on the income of person performing professional activity of the notary or legal executive (The CNOTAREX 15) form, according to appendix No. 2.

3. This Calculation is represented persons performing professional activity of the notary or legal executive, monthly no later than the 25th following for declared month, in territorial GNI in which action radius they perform the activities (office).

4. The first accounting period of declaring of the tax liabilities according to standard form is the month following after month in which this Order was published.

5. Cancel the Order of the Main state tax authorities No. 412 of 8.04.2013 "About change of appendix No. 2 to the Order GGNI No. 147 of 22.07.2003", (The official monitor of the Republic of Moldova, 2013, No. 75-81, the Art. 423).

6. Cancel the Order of the Main state tax authorities No. 160 of 15.02.2013 "About change of appendix No. 2 to the Order GGNI No. 147 of 22.07.2003", (The official monitor of the Republic of Moldova, 2013, No. 42-47, the Art. 246).

7. Cancel the Order of the Main state tax authorities No. 152 of 13.02.2014 "About approval of the standard form of Calculation of the income tax of person performing professional activity of the public notary or legal executive, and the Procedure for filling of this calculation" (The official monitor of the Republic of Moldova, 2014, No. 49-52, the Art. 308).

8. Provide to the main state tax authorities publication of this order in the Official monitor of the Republic of Moldova.

9. This order becomes effective from the date of publication 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 May 25, 2015 No. 72

Calculation of tax on the income of person performing professional activity of the notary or legal executive

See Calculation of tax on the income of person performing professional activity of the notary or legal executive (16Kb In original language)

 

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of May 25, 2015 No. 72

Procedure for filling of Calculation of tax on the income of person performing professional activity of the notary or legal executive

1. In the column "State Tax Authorities" the name of territorial tax authority where Calculation of tax on the income of person performing professional activity of the notary or legal executive (Forma CNOTAREX 15) is represented (further - Calculation is specified) which corresponds to the name of territorial tax authority in which radius person performing professional activity of the notary or legal executive is served.

2. In the column "Date of Representation" date of representation of form of calculation is specified.

3. In the column "Fiscal Period" the fiscal period for which calculation is represented is specified. The tax period is filled in the form of code which has the following format: L/NN/AAAA, NN – digital value of month also accepts value from 01 to 12, of AAAA – year. For example, for April, 2015 in heading tax period L/04/2015 will be specified.

4. In the column "Surname and Name" the name and surname of person performing professional activity of the notary or legal executive are entered.

5. In the column "Fiscal Code" the identification code specified in the license resolving notarial activities or activities of the legal executive or the fiscal code assigned and confirmed by issue of the certificate on assignment of fiscal code by tax authority or fiscal code of the owner of the license allowing implementation of professional activity, identical to the state identification number (IDNP) is specified.

6. In the column "Address" the activities implementation address is specified (office) which corresponds to data on registration of the activities specified in registers which account is kept by competent authority.

7. In the column "Code of the Area (CUATM)" the area code where activities (office) which corresponds to data on registration of the activities specified in registers which account is kept by competent authority are performed is specified.

8. Unit of measure of the indicators reflected in Calculation is the Moldovan leu, the amounts should be specified in lei, decimal part should be rounded to the next integer.

9. In line 010 the payment amount, received for the notarial services provided according to the Law on notariate No. 1453-XV of November 8, 2002 or the royalties received by legal executives is reflected.

10. In line 020 the amount of lines 0201, of 0202, of 0203, 0204 and 0205 is reflected.

11. In line 0201 the expenses connected with implementation of notarial activities or activities of the legal executive and also the expenses connected with assignments of the amounts of fees on compulsory medical insurance and compulsory contributions of social insurance, established for them in fixed amount by the current legislation join.

12. In line 0202 the expenses connected with material logistics of professional activity of the notary and legal executive are specified.

13. In line 0203 expenses on hiring of the room for notarial office or the legal executive are specified.

14. In line 0204 maintenance costs of the premises of notarial office or the legal executive are specified.

15. In line 0205 the expense amount, connected with the salary fund, and also the expenses connected with contribution payment on compulsory medical insurance and compulsory contributions of social insurance, paid by the employer is specified.

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