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Ministry of Justice

Republic of Moldova

No. 380 of August 16, 2004

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 7, 2004 No. 42

About approval of the Regulations on repayment of the tax liability by compensation

(as amended on on December 9, 2005)

For the purpose of ensuring execution of minutes abstract of meeting of board of the Ministry of Finance of N6/4 of May 4, 2004, and also for the purpose of establishment of procedure for repayment of shortage at the expense of the overpayments or the amounts which are subject to compensation according to the tax legislation, PRIKAZYVAYU:

1. Approve Regulations on repayment of the tax liability by compensation according to the statement of the taxpayer (according to appendix).

2. Oblige the Main state tax authorities to register the specified provision according to the Order of the Government N1104 of November 28, 1997 "About procedure for conducting legal examination and state registration of departmental regulations".

 

Minister of Finance

Zinaida Grechany

Approved by the Ministry of Finance of the Republic of Moldova of July 7, 2004 No. 42

Regulations on repayment of the tax liability by compensation according to the statement of the taxpayer

I. The main provision

1. The provision about repayment of the tax liability by compensation according to the statement of the taxpayer (further - the Provision) is developed according to Articles 175 and 176 of the Section V of the Tax code and establishes procedure for repayment of shortage at the expense of the overpayments or the amounts which are subject to compensation according to the tax legislation including cases, stipulated in Article 101 part (5) the Section III of the Tax code and article 125 part (5) the Section IV of the Tax code, and also procedure for compensation of funds for the account of the taxpayer.

2. For the purpose of this provision the following concepts are used:

a) repayment of the tax liability by kompensatsiizachisleniye on account of shortage of the overpayments or the amounts which are subject to compensation according to the tax legislation;

b) compensation - transfer of surplus of compensation amount for the taxpayer - the legal entity on its bank account, for the taxpayer - physical person on its bank account or cash;

c) overpayment - the amount paid as tax (duty), collection, penalty fee and/or penalty, brought or collected including by forced execution, in bigger size, than it is provided according to the tax legislation;

d) shortage - certain amount which the taxpayer owed pay to the budget as tax (duty), collection, penalty fee and/or penalty, but did not pay in time.

3. This provision is obligatory to execution by tax authorities and taxpayers.

4. Services on collection of the local taxes and charges perform the powers regarding repayment of the tax liability by compensation according to the Section V of the Tax code and this provision by initiation of the procedure and representation of necessary documents to tax authority, and also maintaining the front accounting card.

5. Customs authorities make repayment of the tax liability by compensation within the powers established by the Section V of the Tax code, performing requirements of this provision.

6. Repayment by compensation of the tax liabilities administered by the Center for fight against organized crime and corruption is made according to this provision tax authorities.

7. Powers of bodies of the State Treasury in case of execution of this provision are specified in Item 19.

II. The procedure of repayment of the tax liability by compensation

8. Repayment of the tax liability by compensation is made according to the statement of the taxpayer.

9. The application of the taxpayer with the requirement about repayment by compensation is submitted in tax authority in the place of its servicing and shall contain:

a) the name of tax authority to which it is addressed;

b) number of registration of a statement at the taxpayer and date of its exit from the taxpayer;

c) name (surname, name) of the taxpayer;

d) fiscal code of the taxpayer;

e) address of the taxpayer, contact telephone number;

f) the size of the amount of the overpayment or amount which is subject to compensation according to the tax legislation;

g) specifying of the documents confirming the payment fact in the budget of the amounts in bigger size than it is stipulated by the legislation, or confirming the right to compensation according to the tax legislation;

h) the amount which is subject to transfer on account of shortage in general result and distributed according to budget classification and the tax liabilities (taxes (duties), charges, penalty fee and/or penalties), due for settlement;

i) the extent of the surplus of compensation amount which is subject to transfer to the bank account or issue in cash;

j) the signatures of responsible persons of the taxpayer certified by seal or the signature of the taxpayer;

l) the data confirming origin of overpayments, except for the data specified in the subitem g).

10. The application form is provided in the appendix N1 to the Provision.

11. Are without fail enclosed to the application:

a) copies of the payment documents or other supporting documents certifying the payment fact in the budget of the amounts in bigger size than it is stipulated by the legislation;

b) the documents confirming the right to compensation (the statement from the decision of the Republican commission on compensation of the VAT; the decision of the commission of tax authority, in the place of servicing of the taxpayer, about compensation of the VAT; decision of the chief of tax authority on compensation of the amounts of excises);

c) in cases of the requirement of repayment by compensation or compensation for the account of the income tax, the applicant will attach the declaration on the income tax of person who is engaged in business activity. Features of repayment by compensation of the tax liabilities or compensation of funds for the bank account of the taxpayer at the expense of the amounts of overpayments on the income tax are stated in the Section V of this provision;

d) the documents confirming origin of overpayments, except for the documents specified in subitems a), b), c).

12. The statement of the taxpayer for repayment of the tax liability by compensation is registered in the Register (the book of accounting) of entrance documents by imposing of mark of tax authority on its obtaining.

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