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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 28, 2015 No. 110

About approval of the standard form IVAO15 form of "Report on tax on income from operating activiies"

(as amended on 21-02-2017)

In pursuance of provisions of the h. (4) Art. 54-4 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in Monitorul Oficial al Republicii Moldova, 2007 special release), taking into account changes and amendments, PRIKAZYVAYU:

1. Approve the standard IVAO15 form of "The report on tax on the income from operating activiies", according to appendix No. 1, and also procedure for filling, the Report on tax on the income from operating activiies, according to appendix No. 2.

2. Cancel the Order of the Ministry of Finance No. 101 of 3.07.2013. "About change of the Order of the Ministry of Finance No. 16 of 11.02.2013" (The official monitor of the Republic of Moldova, 2013, Art. No. 146-151, 1041).

3. Cancel the Order of the Ministry of Finance No. 16 of 11.02.2013. "About approval of the Report on tax on the income from operating activiies" (The official monitor of the Republic of Moldova, 2013, Art. No. 49-55, 252).

4. This order becomes effective since January 1, 2016.

Minister of Finance

Anatol Arapu

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of July 28, 2015 No. 110

Standard IVAO15 form of "Report on tax on income from operating activiies"

See. Standard IVAO15 form of "Report on tax on income from operating activiies" (11Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of July 28, 2015 No. 110

Procedure for filling of the Report on tax on the income from operating activiies

1. In the line "Fiscal Code" the fiscal code which represents the personal identification taxpayer number appropriated according to the procedure, established by the current legislation is specified.

2. In the line "Name of the Taxpayer" the name of the relevant company which fills in the Report on tax on the income from operating activiies (further – the Report is specified) which shall correspond to the name specified in the constituent documents issued by competent authorities according to the current legislation.

3. In line State Tax Administration is specified the name of territorial tax authority where the declaration is submitted.

4. In the line "Tax period" the tax period for which the report is submitted is specified. The tax period is filled with the code having the following structure: P/AAAA, where P – code of tax period which has designation A, and AAAA – year. For example, for tax period of 2015 the A/2015 code will be specified.

5. In the line "Administrative and Territorial Unit Code" the code determined according to the Qualifier of administrative and territorial units of the Republic of Moldova (further – KATEM) and which corresponds to code from four figures is specified.

6. In the line "Date of Representation" date of submission of the Report is specified.

7. In the line "Core activity" the name of the core activity determined according to the Qualifier of types of economic activity of Moldova (KEDM) of edition 2 (further – KEDM) and which corresponds to code from four figures is specified.

8. In the line "Code" the code from four figures determined according to KEDM and which corresponds gr.5 this qualifier is specified.

9. In line 1 the amount of the income from sales of goods, products stated on account 611 "Sales returns" is reflected.

10. In line 2 the amount of the income from rendering services, performance of works stated on account 611 "Sales returns" is reflected.

11. In line 3 the amount of the income from change of evaluation methods of current assets stated on account 612 "Other income from operating activiies" is reflected.

12. In line 4 the amount of the income from disposal of other current assets is reflected (except for products and goods).

13. In line 5 the amount of the income from surplus of the non-current and current assets revealed in case of inventory count is reflected.

14. In line 6 the amount of the income in type of sanctions is reflected.

15. In line 7 the amount of the income from debt write-off with the expired term of limitation period is reflected.

16. In line 8 the amount of the income from excess of net value of realization of inventories by the previous assessment is reflected.

17. In line 9 the amount of other income from operating activiies stated on account 612 "Other income from operating activiies" is reflected.

18. In line 10 the total amount of the income from operating activiies is reflected.

19. In line 11 the income tax rate in the amount of, the declared period operating in, established in article 54-3 of the Tax Code is reflected.

20. In line 12 the income tax amount which is determined by application of tax rate on the income from operating activiies (p. 10 x p. 11) is reflected.

21. In line 13 the income tax amount, paid outside the Republic of Moldova, according to the conditions provided in Article 82 is reflected.

22. In line 14 the income tax amount which is determined by calculation is reflected: p. 14 = p. 12 - p. 13.

23. No. 187 is excluded according to the Order of the Government of the Republic of Moldova of 04.11.2015

24. In the line "Checksum" the amount of p. 14 is reflected.

25. Taxpayers who have the branches and/or divisions located out of administrative and territorial units where there is the central office list the accrued tax in the main place of activities of the taxpayer.

26. The report can be signed by one person – the head of the taxpayer, or two persons having right to sign: the first signature belongs to the head of the taxpayer or other authorized person, the second signature – to the chief accountant or other authorized person. Confirmation of the report putting down of seal is not obligatory.

 

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