ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of September 3, 2004 No. 985

About approval of the Regulations on procedure for application of zero rate of the VAT to the deliveries specified in Item c) of article 104 of the Tax Code

1. Approve Regulations on procedure for application of zero rate of the VAT to the deliveries specified in Item c) of article 104 of the Tax Code it (is applied).

2. Declare invalid the Order of the Government N 1302 of December 26, 2000. "About approval of the Regulations on procedure for compensation from the budget of the VAT amounts paid by foreign diplomatic representations on goods (works, services) acquired for the legal purposes and also on personal acquisitions of members of diplomatic corps" (The official monitor of the Republic of Moldova, 2001, N 1-4, Art. 2).

Approved by the Order of the Government No. 985 of September 3, 2004

Regulations on procedure for application of zero rate of the VAT to the deliveries specified in Item c) of article 104 of the Tax Code

Section 1 General provisions

1. According to Item c) Article 104 of the Section III "Value added tax" of the Tax code N 1415-XIII of December 17, 1997. (The official monitor of the Republic of Moldova, 1998, N 40-41, Art. 288) on zero rate of the VAT are assessed import and/or delivery to the territory of the republic of the goods, services intended for official use by diplomatic representations in the Republic of Moldova and for private use or consumption by persons constituting diplomatic and administrative technicians of these representations, members of their families who live together with them, on mutual basis, and also the goods, services intended for official use by other representations equated to diplomatic in the Republic of Moldova and for private use or consumption by persons constituting diplomatic and administrative technicians of these representations and also members of their families which live together with them.

2. This provision establishes procedure for compensation of the VAT amounts paid by the diplomatic representations accredited in the Republic of Moldova, other representations equated to them and also by members diplomatic both administrative technicians of these representations and members of their families living together with them except for of persons who are citizens of the Republic of Moldova or live in the republic constantly.

3. If necessary based on article 47 of the Vienna convention on the diplomatic intercourses of April 18, 1961. The Ministry of Foreign Affairs of the Republic of Moldova makes exchange of notes with the Ministry of Foreign Affairs of the accrediting state for determination of the approved approach in VAT liability on mutual basis of goods, the services acquired in the territory of both states by diplomatic representations of both states and their members.

4. Annually, till February 1, the Ministry of Foreign Affairs in writing notifies the Main state tax authorities on results of exchange of notes and represents the list of the foreign diplomatic representations accredited in the republic and also the Moldavian diplomatic representations accredited abroad and the list of the representative offices of the international and government organizations equated to diplomatic missions, accredited under the Ministry of Foreign Affairs of the Republic of Moldova.

The Section 2 Compensation of VAT Amounts, paid by diplomatic representations and other representations equated to them on the goods and services intended for official use

5. For compensation of the VAT amounts paid on the goods, services intended for official use, the diplomatic representation or other representation equated to it submits the following documents to the Main state tax authorities:

a) statement for compensation of paid amounts of the VAT;

b) the inventory, the services acquired in month under report constituted in form according to appendix to this provision;

c) the documents confirming delivery of goods (services):

the original of tax delivery note received from the subject of the taxation or

the check of the control cash register of the subject of the taxation in case of payment with cash on which reverse side the surname of person who received the check shall be specified and it is sealed (stamp) of the subject of the taxation.

6. The documents specified in Item 5, are represented per every calendar month separately after its termination within the next month behind it. The documents which are not provided for any period at the scheduled time can be provided by in addition separate list along with documents for December.

7. The subjects of the taxation delivering goods, services to the diplomatic or equated to them representations shall charge the VAT at the corresponding rates (20%, 8% and so forth) on all deliveries (except for exempted from the VAT), with issue of tax delivery note. In case of purchase of goods in retail trade in specially allotted places with payment for cash, based on documents, confirmatory that the buyer is the representative of the diplomatic or equated to it representation, the subject of the taxation on the check of the control cash register puts down the corresponding marks specified in the subitem c) of Item 5 of this provision.

The Section 3 Compensation of the VAT on the goods, services acquired by members of diplomatic staff, personnel of other representations equated to diplomatic, administrative technicians of these representations, and also members of their families

8. For compensation of the VAT amounts paid on personal acquisitions by members of diplomatic staff or personnel of other representations equated to diplomatic by administrative technicians of these representations, and also members of their families living together with them the diplomatic representation or other representation equated to it shall submit to the Main state tax authorities the documents specified in the Section 2, on each employee (or to the family member) separately.

Section 4 Procedure for Compensation of VAT Amounts

9. The VAT amount which is subject to compensation is determined proceeding from the VAT amounts paid in case of purchase of goods, services and specified in tax delivery notes and checks of the control cash registers represented by diplomatic representations or other representations equated to them to the Main state tax authorities.

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