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

of June 26, 2015 No. 533

About approval of the form of Information on amount of the water delivered for the purpose of, specified in lit.b), c), d) and e) Art. 306 of the Tax code, and the Instruction about procedure for its filling

(as amended on 28-03-2017)

In pursuance of provisions of h (1-1) Art. 305 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, PRIKAZYVAYU:

1. Approve:

a) The form of Information on amount of the water delivered for the purpose of, specified in lit.b), c), d) and e) Art. 306 of the Tax code, according to appendix No. 1 to this order;

b) The instruction about procedure for filling and submission of the form of Information on amount of the water delivered for the purpose of, specified in lit.b), c), d) and e) Art. 306 of the Tax code, according to appendix No. 2 to this order.

2. Information on amount of the water delivered for the purpose of, specified in lit.b), c), d) and e) Art. 306 of the Tax code, is submitted the business entities who are intermediaries in water supply for the purpose of, specified in lit.b), c), d) and e) article 306 of the Tax Code, quarterly to the 5th following reporting quarter, to the subject of the taxation extracting and pumping water to the appropriate business entity.

3. Information on amount of the water delivered for the purpose of, specified in lit.b), c), d) and e) is submitted to Art. 306 of the Tax code since the tax period corresponding to 2015.

4. To provide to general management of taxes and fees publication of this order in the Official monitor of the Republic of Moldova.

Chief of GGNI

Ion Prisekaru

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of June 26, 2015 No. 533

Information on amount of the water pumped for the purpose of, specified in Items b), c), d) and e) article 306 of the Tax Code

See Information on amount of the water pumped for the purpose of, specified in Items b), c), d) and e) article 306 of the Tax Code (7Kb In original language)

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of June 26, 2015 No. 533

The instruction about procedure for filling and submission of the form of Information on amount of the delivered water

1. Information on amount of the delivered water (further – Information) is submitted the business entities who are intermediaries in water supply for the purpose of, specified in lit.b), c), d) and e) to Art. 306 of the Tax code (further – business entity).

2. In Information the business entity without fail shall specify:

1) name of business entity;

2) fiscal code of business entity;

3) tax period, the reporting quarter for which Information is provided is specified;

4) the name of the subject of the taxation according to Art. 302 of the Tax code extracting and pumping water to business entity (further – the subject of the taxation);

5) fiscal code of the subject of the taxation;

6) the date of receipt by the subject of the taxation of Information;

7) signatures of responsible persons: head and chief accountant of business entity; the head and the chief accountant of the subject of the taxation, at discretion certified by seal.

3. Information by business entity quarterly to the 5th following reporting quarter is provided.

4. In column 3 of Information on amount of the delivered water for the purpose of, specified in lit.b), c), d) and e) article 306 of the Tax Code, it is specified:

1) in p. 1 - the total amount of the water received by business entity from the subject of the taxation (it is specified in m 3);

2) in p. 2 – the total amount of water for which according to lit.b), c), d) and e) Art. 306 of the Tax Code applies privileges indicators of lines 2.1-2.4 are summed up (it is specified in m 3), including:

a) in p. of the 2.1-amount water delivered to the population, public bodies and bodies financed from means of budgets of all levels (it is specified in m 3);

b) in p. of 2.2-amount water pumped for suppression of the fires (it is specified in m 3);

c) in p. 2.3 – amount of the water pumped to societies of blind people, deafs and disabled people, and also the public medical and sanitary institutions (it is specified in m 3);

d) in p. 2.4 – amount of the water pumped to the companies of penal system (it is specified in m 3);

3) In line 3 – water amount behind which there are obligations on calculation and payment of collection for water. It is determined as difference of lines 1 and 2 (it is specified in m 3).

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