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The document ceased to be valid since October 31, 2014 according to Item 1 of the Order of Customs Service of the Republic of Moldova of September 24, 2014 No. 415

It is registered

Ministry of Justice

Republic of Moldova 

On August 4, 2004 No. 379

Approved by Customs department of the Republic of Moldova No. 16 of April 26, 2004

Regulations on compensation of tax amounts on value added in case of export of the products received as a result of conversion of goods on customs area

I. General provisions

1. This provision determines procedure for compensation of tax amounts on value added (VAT) in case of export of the products received as a result of conversion of goods on customs area according to Art. 103 of the item (3) the Section III of the Tax code "Value added tax", to the Law N 1415-XIII of 17.12.1997, Art. 63 of the Customs code of the Republic of Moldova N 1149-XIV of July 20, 2000, to the Order of the Government "About Approval of Regulations on Application of Customs Regimes" N 207 of 26.02.2003.

2. In this provision the concepts established in the relevant articles of the Tax Code and the Customs code are used.

II. Right to compensation of VAT amounts

3. When exporting from customs area of the Republic of Moldova of the products received as a result of conversion on customs area of the foreign goods intended for conversion according to the statement of the economic agent the VAT amount which shall not exceed earlier paid amount of the VAT is compensated.

III. Procedure for the request for compensation of VAT amounts

4. Paid amounts are compensated in case of simultaneous accomplishment of all conditions of export of products goods according to customs regime of export and if these conditions have action:

- within permission effective period;

- no later than two years from the moment of declaring of goods in customs regime "conversion on customs area".

5. Based on the order issued by the chief of customs the commission on consideration and determination of the VAT amount which is subject to compensation as a part of at least 5 people with obligatory inclusion of chiefs of economic departments, the external economic transactions and legal departments is created.

6. Compensation of the VAT is made according to the written application of the economic agent with indication of the amount which is subject to compensation.

7. To the application it is enclosed:

- permission to customs regime "conversion on customs area";

- the form of accounting and control represented by the applicant (appendix N 1);

- the appraisal certificate on finished goods, received in production process, the copy of the export declaration;

- the statement from personal account of accounting of transactions of the economic agent registered by tax authorities certified by the original of seal;

- registration certificate of the taxpayer as payer of the VAT;

- the copy of the payment order confirming payment of the VAT for import;

- the certificate granted by tax authority in the place of servicing that the VAT amount which is subject to compensation was not offset for tax periods in which import to customs area of the goods intended for conversion took place.

8. As a result of consideration of the application, and also the reference issued to SITs "Vama" of Customs department, certifying the export customs declaration and reconciliations of information from the appropriate program that the goods crossed border the commission on consideration makes the decision on refusal or confirmation of the right and amount to compensation, informing the applicant in writing on the made decision within 15 days from the moment of receipt of the statement.

9. At the request of the economic agent of VAT amount, subject to compensation, can be offset on account of future customs payments without indexation and charge of percent.

IV. Procedure for determination of the VAT amount which is subject to compensation

10. The VAT amount for compensation is determined by comparison of the VAT amount paid at the time of goods placement, intended for conversion in customs regime "conversion on customs area", and the VAT amount added on goods quantity, received as a result of conversion.

11. Calculation of the VAT amount which is subject to compensation is made according to "Calculation of the VAT amounts which are subject to compensation in case of commodity export, received after conversion on customs area" (appendix N 2).

12. In case of identification of debts to the government budget, including on the credits obtained from the Ministry of Finance compensation of the VAT for the settlement account of the economic agent is only made by the budget of administrative and territorial units, the budget of the national social insurance, fund of compulsory medical insurance in the amount of, not exceeding outstanding amount.

13. Compensation of the VAT is made from the account of the government budget of the Central Treasury established by the Ministry of Finance within 30 days.

V. Reflection in the reporting of transactions under compensation of the VAT

14. Based on the decision made by the commission on consideration of VAT amounts to compensation, calculations of the VAT amount which is subject to compensation, the customs performs adjustment on personal account of the economic agent. The VAT amount which is subject to compensation decreases by method of its reflection in the heading "other added payments" red (or minus) on the account of the economic agent, thus the overpayment is created.

Compensation of VAT amount is made based on the mechanism stated in explanation of the Ministry of Finance about procedure for the collection and accounting of budget receipts developed based on the Law on the government budget.

Appendix No. 1

The foreign goods intended for conversion and used in the course of conversion on customs area on which the VAT was paid

Table 1

+--------------------------------------------------------------------+
¦п/н¦N   ¦N         ¦Наиме- ¦Код     ¦Единица ¦Коли- ¦Стои-¦Сумма НДС¦
¦   ¦раз-¦импортной ¦нование¦товара  ¦измерен.¦чество¦мость¦на       ¦
¦   ¦реш-¦таможенной¦товаров¦согласно¦        ¦      ¦     ¦использо-¦
¦   ¦ения¦декларации¦       ¦ТНРМ    ¦        ¦      ¦     ¦ванный   ¦
¦   ¦    ¦          ¦       ¦        ¦        ¦      ¦     ¦товар    ¦
+---+----+----------+-------+--------+--------+------+-----+---------¦
¦1  ¦2   ¦3         ¦4      ¦5       ¦б       ¦7     ¦8    ¦9        ¦
¦   ¦    ¦          ¦       ¦        ¦        ¦      ¦     ¦         ¦
+---+----+----------+-------+--------+--------+------+-----+---------¦
¦   ¦    ¦          ¦       ¦        ¦        ¦      ¦     ¦        

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