Order of the Main state tax authorities of the Republic of Moldova "About approval of the application form about compensation to physical person to resident..."

The document ceased to be valid since June 9, 2017 according to Item 5 of the Order of the State Tax Administration of the Republic of Moldova of May 30, 2017 No. 134

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

of May 13, 2015 No. 402

About approval of the application form about compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax and the list of the documents enclosed to the application

(as amended on 25-06-2016)

I ORDER:

3. Cancel the Order GGNI on approval of the Regulations on compensation to the physical persons which are not performing business activity, the amounts of excessively paid / excessively withheld income tax No. 770 of September 14, 2011. (Official monitor of the Republic of Moldova, 2011, Art. No. 156-159, 1452).

4. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

5. To provide to head department of methodology of taxes and fees of GGNI publication of this order in the Official monitor of the Republic of Moldova and to inform structural divisions of the State Tax Administration.

Chief of GGNI

Ion Prisekaru

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of May 13, 2015 No. 402

The statement for compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax

See the Statement for compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax (47Kb In original language)

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of May 13, 2015 No. 402

The list of the documents confirming the right to releases which shall be enclosed by physical person to the application for compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax

See the List of the documents confirming the right to releases which shall be enclosed by physical person to the application for compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax (10Kb In original language)

Appendix No. 3

to the Order of the Main state tax authorities of the Republic of Moldova of May 13, 2015 No. 402

The list of supporting documents which are the basis for confirmation of cost basis / the corrected cost basis of capital assets which shall be enclosed by physical person to the application for compensation to physical person to the resident of the Republic of Moldova which is not performing business activity, the amounts of excessively paid/withheld income tax

№	Types of capital assets (according to Art. 37 of the h. (2) Tax code)	№	Transaction type	Documents, confirmatory cost basis / the basis of alienable assets corrected cost
№		№	Transaction type	physical person	economic agent	Others
1	2		3	4	5	6
1.	The private property which is not used in business activity (for example, garage, the apartment, the machine, etc.)	1.1	The property acquired (which serves as the main housing of the taxpayer *)	Purchase and sale agreement	1) Superimposed (way bill); 2) the Purchase and sale agreement and other documents confirming assignment of rights of property and the incurred expenses; the document confirming estimated value **	X
		1.2	The property is other, than the acquired main housing	The document confirming market value for January 1, 1998 ***; Purchase and sale agreement	The document confirming market value for January 1, 1998 ***. Superimposed (way bill) or tax delivery note and the purchase and sale agreement (if is available), the act of purchase and other documents confirming assignment of rights of property and the incurred expenses; the international document – the invoice and the customs declaration concerning invoicing of the amount	X
		1.3	The property constructed independently	X	X	The purchase and sale agreement and / or superimposed, tax delivery note if such are available ****
		1.4	The property inherited	Certificate of the legitimate heir; or market price of date of possession, in that case where it higher or is absent in the certificate	X	X

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