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The document ceased to be valid since August 4, 2017 according to Item 1 of the Order of the State Tax Administration of the Republic of Moldova of July 7, 2017 No. 206

It is registered

Ministry of Justice

Republic of Moldova No. 388

of November 2, 2004

Approved by the Main state tax authorities of the Republic of Moldova of October 21, 2004 No. 188

The instruction for administration of excise (it is developed based on Art. 123 (5) and the 127th Section IV of the Tax code "Excises" approved by the Law of the Republic of Moldova No. 1053-XIV of June 16, 2000 with subsequent changes and amendments.)

(as amended of the Message GGNI N 239 of 27.12.2004)

I. Procedure for application of excises when exporting excise goods (administration of Art. 123 (5) the Tax code)

1.1. The deliveries of excise goods to export performed by the subject of the taxation are the deliveries exempted from excise.

1.2. Besides, in spite of the fact that export is exempted from excise, the subject of the taxation shall have the documents confirming export namely:

- the contract (the copy of the contract) signed with the foreign partner on delivery of excise goods. In case delivery of excise goods to export is performed under the commission agreement, the broker, the subject of the taxation (consignor) represents to body of the State Tax Administration the commission agreement and the contract (the copy of the contract) signed by the broker with the foreign partner;

- the payment documents and the bank statement confirming actual receipt of funds for the account of the subject from realization of excise goods;

- the cargo customs declaration of goods or its copy certified by the head and the chief accountant of the subject of the taxation with marks of the customs authority which performed release of goods for export.

1.3. In case of availability of the documents confirming export till 360 days from the moment of delivery of excise goods to export I will eat around (cost) of the exported excise goods, and also the amount required to compensation are declared informatively in tax period when took place submission of all documents confirming export.

1.4. In case of non-presentation of the documents confirming export till 360 days from the moment of delivery of excise goods to export, subject of the taxation independently charges and pays excise on the exported excise goods.

1.5. In case in case of the expiration in 360 days from the moment of delivery of excise goods to export, the exported goods it was partially paid by the nonresident, the subject of the taxation - the exporter charges excise only on those goods assessed by excise on which the documents confirming export were not submitted, having applied minimum rate of excise. In such situation the subject of the taxation will be able to reckon the amounts of excises on the excisable raw materials used on production of the exported excise goods on which the excise independently is added.

1.6. Declaring of excise on the exported goods on which the term of 360 days was not observed is performed in tax period in which the corresponding term expires.

1.7. Export of excise goods without application of excise can be performed by subject of the taxation which overworks and/or makes excise goods independently based on the agreement order or based on the commission agreement.

II. Procedure for declaring of excises and term of submission of the declaration on excises (administration of Art. 127 (3) Tax code)

2.1. The representation obligation to the state tax territorial authorities of the Declaration on excises is assigned to the taxation subjects specified in Art. 120 a), c) of the Tax code and Art. 4 (4) the Law on enforcement of the Section III of the Tax code.


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