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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)

For the purpose of effective administration of provisions of Art. 176 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in the Official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, and also based on Art. 133 of the h. (1), item c) Tax code

I ORDER:

1. Approve 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 (according to appendix No. 1), the list of the documents confirming the right to release which should be enclosed to 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 (according to appendix No. 2), the list of supporting documents which form the basis for confirmation of cost basis / the corrected cost basis of capital assets which should be enclosed to 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 (according to appendix No. 3) and the list of the documents confirming excessive income tax withholding from the sources specified in Art. 90-1 of the Tax code (according to appendix No. 4).

2. To apply provisions of this order in cases of return of excessively paid/withheld income tax irrespective of the tax period(s) for which return, taking into account the prescriptive limit established by Art. 266 of the Tax code is requested. The applications submitted for consideration before entry into force of this order are considered according to provisions of this 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

physical person

economic agent

Others

1

2


3

4

5

6

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