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

of June 10, 2015 No. 495

About approval of the form of Calculation for the non-personal tax (Forma BIJ-15) and Instructions about procedure for its filling and representation

1. Approve:

a) The standard form "Calculation for the non-personal tax (Forma BIJ-15)" according to appendix No. 1 to this order;

b) The instruction about procedure for filling and representation of Calculation for the non-personal tax (Forma BIJ-15) according to appendix No. 2 to this order;

c) Codes of the privileges provided on the non-personal tax and the land tax according to appendix No. 3 to this order.

2. "Calculation for the non-personal tax (Forma BIJ-15)" is subject to representation since the tax period corresponding to 2015.

3. "Calculation for the non-personal tax (Forma BIJ-15)", provided for tax period of 2015 till July 25, 2015, to consider corrective for the reports of the "Calculation for the Non-personal Tax of Forma BIJ-1", "Calculation for the Non-personal Tax of Forma BIJ-13" and "Calculation for the Land Tax of Forma FUNJ-13" form provided for 2015.

4. On the date of entry into force of this order to cancel:

a) The order GGNI No. 34 of February 21, 2005. "About approval of forms of tax reports on private tax, dividends, the land tax and the non-personal tax";

b) The order GGNI No. 751 of June 3, 2013. "About approval of standard forms of tax reports on the non-personal tax which taxation is performed proceeding from the estimated cost, and to the land tax".

5. To provide to general management of methodology of taxes and fees of the Main state tax authorities publication of this order in the Official monitor of the Republic of Moldova.

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of June 10, 2015 No. 495

Calculation for the non-personal tax

See Calculation for the non-personal tax (56Kb In original language)

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of June 10, 2015 No. 495

The instruction about procedure for filling and representation of Calculation for the non-personal tax (Forma BIJ-15)

I. "Calculation for the non-personal tax" (Forma BIJ-15) consists of actually calculation and 2 appendices:

- appendix No. 1 – Information on the added amounts by divisions of the company;

- appendix No. 2 – Information on the amount of privileges.

3. Calculation is not represented the subjects which do not have taxable objects on the non-personal tax.

4. Taxpayers who have no the divisions and/or taxable objects located outside administrative and territorial unit in the place of the placement (legal address) and have or not privileges on the tax discharge for real estate, fill only Calculation and, as required, – appendix No. 2 to Calculation. If the taxpayer has privileges on the tax discharge for real estate before starting Calculation filling, it shall fill appendix No. 2 to Calculation in the beginning.

5. The taxpayers having divisions and/or taxable objects located outside administrative and territorial unit in which they stay on the registry and having or not privilege on the tax discharge for real estate fill both Calculation, and appendix No. 1 and, occasionally, appendix No. 2 to Calculation. In case the taxpayer has divisions and uses or not privileges, prior to Calculation filling, it fills appendix No. 1 and, occasionally, – Calculation appendix No. 2.

6. In case for the subject of the taxation, real estate arose / ceased to exist within calendar year, it has obligations to estimate the non-personal tax which needs to be paid to the relevant budget, in the following procedure. In the beginning the tax amount on real estate for all calendar year is determined (the specific and/or fixed rate of tax is multiplied by taxable basis (the estimated cost / book value or the area) the real estate unit). Then, the received result is divided into the number of calendar days of accounting year (365/366 days) and is multiplied on number of days of ownership within calendar year by the property rights, ownerships, economic maintaining and/or use.

II. When filling the standard form of Calculation for the non-personal tax (Forma BIJ-15) without fail needs to be specified:

7. fiscal code of the taxpayer;

8. name of the taxpayer;

9. code of the area of place of registration of the taxpayer (legal address) – single identification code of the settlement according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

10. division of the State Tax Administration around which activities the taxpayer (legal address) is registered;

11. code of core activity for the accounting period determined according to KEDM;

12. tax period – calendar year. In the standard form of Calculation the heading "Tax period" is filled with code of the following structure: P/AAAA, (where P is code of tax period which accepts value A; AAAA – year. For example, for 2015 the tax period will accept A/2015) value;

13. date of representation of Calculation;

14. the term established by the legislation for Calculation representation: if the term established by the current legislation is till July 25 the first cell is noted by tick and if for representations of calculation is till March 25 of the tax period following accounting tax period" – the tick notes the second cell;

15. checksum – the total amount of tax to payment specified in the column 11 of line – "All";

16. signatures of responsible persons, under seal at discretion.

Note: Large sums are noted as follows: for example – 123 456,05 or 123456,05, and at all not in form 123.456,05 or 123.456. 05, or in any other procedure.

III. In the table "Calculation for the Non-personal Tax" the following is specified:

17. in gr.6 – taxable basis immovable property according to type of real estate units:

- for the objects estimated for the purpose of the taxation – the estimated cost;

- for buildings, constructions, unvalued for the purpose of the taxation, – book value;

- for the parcels of land, unvalued for the purpose of the taxation, – the area.

The taxable basis of real estate includes including taxable basis of real estate regarding which the taxpayer has privilege on the tax discharge for real estate.

18. in gr.7 – tax rate (it is specified in %, lei or hectare). Lines of this column are not filled if specific tax rates are various;

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