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ORDER OF THE MAIN STATE TAX AUTHORITIES REPUBLIC OF MOLDOVA

of December 5, 2014 No. 1721

About approval of the Instruction about procedure for filling and submission of the Report on charges for natural resources (Forma TRN 15) and the form Forma TRN 15

(as amended on 23-01-2020)

In pursuance of provisions of the Section VIII of the Tax code, lit.s) h (1) the Art. 133, 187 and 188 Tax codes No. 1163-XIII of April 24, 1997, and also for the purpose of simplification of the procedure of declaring by taxpayers of obligations for charges for natural resources of PRIKAZYVAYU:

1. Approve:

- The instruction about procedure for filling and submission of the Report on charges for natural resources (Forma TRN 15), according to appendix No. 1 to this order;

- The standard form of the Report on charges for natural resources (Forma TRN 15), according to appendix No. 1 to this order.

2. The report on charges for natural resources (Forma TRN 15) will be represented to Territorial state tax authorities by taxpayers – subjects of the taxation on charges for natural resources according to provisions of the Section VIII of the Tax code.

3. The report on charges for natural resources (Forma TRN 15) is represented since the tax period corresponding to 2015.

4. On the date of entry into force of this order to cancel:

- The order GGNI No. 22 of February 3, 2006

"About approval of the standard form of the report on charges for natural resources";

- The order GGNI No. 566 of November 7, 2007

"About approval of the standard form of the report on collection for water (Forma TA 08) and Instructions about procedure for its filling and representation";

- The order GGNI No. 74 of April 26, 2006

"About approval of the Instruction about procedure for filling and submission of reports on the charges for natural resources provided by the Section VIII of the Tax code".

5. This order becomes effective since January 1, 2015.

6. To management of accounting of documents and archiving about provisions of this order to inform all territorial state tax authorities which in turn shall inform taxpayers and provide them with free of charge standard forms of the Report on charges for natural resources (Forma TRN 15).

7. Management of methodology of taxes and fees of the Main state tax authorities to provide the publication of this order in the Official monitor of the Republic of Moldova.

Chief of GGNI

Ion Prisekaru

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of December 5, 2014 No. 1721

The instruction about procedure for filling and provision of the Report on charges for natural resources (Forma TRN 15)

I. General provisions

1. The report on charges for natural resources (is submitted to Forma TRN 15) (further – the Report) the subjects of the taxation on charges for natural resources specified in the Section VIII of the Tax code which bear responsibility for submission of the reports corresponding to these charges.

2. The report consists of actually Report and appendix to it.

3. In appendix to the Report for each collection 8 rows which shall be filled with information on each division of the company, in which there are taxable objects for charges for natural resources are separately provided. As required the quantity of lines can be increased.

4. Subjects of the taxation on charges for the natural resources which are bearing responsibility for submission of reports on charges for natural resources, but not having divisions and/or taxable objects located outside administrative and territorial unit in the place of the stay (legal address) fill in only actually the Report.

5. The subjects of the taxation having divisions and/or taxable objects located in various administrative and territorial units fill at first appendix to the Report on charges for natural resources (Forma TRN 15) and only then - actually the Report.

6. The report on charges for natural resources (Forma TRN 15) is represented also the taxpayers having privileges on payment of local charges and the collection amount to payment is equal to zero.

7. The report on charges for natural resources (Forma TRN 15) is not represented the taxpayers who do not have taxable objects.

8. The rates established in the Section VIII of the Tax code and appendices No. 1 and 2 to it are applied to calculation of the obligations corresponding to charges for natural resources.

9. In the report the taxpayer without fail shall specify:

1) fiscal code of the taxpayer;

2) name of the taxpayer;

3) code of the area of place of registration of the taxpayer – single identification code of the settlement according to the Qualifier of administrative and territorial units of the Republic of Moldova (KATEM);

4) division of the State Tax Administration around which activities the taxpayer is registered;

5) date of submission of the report (date of representation by division of the State Tax Administration);

6) tax period - The report on charges for natural resources (Forma TRN 15) is represented quarterly to the 25th following reporting quarter. The tax period is designated by single code of the following structure: P/N/AAAA (where P - code of tax period which accepts value T; N – number of quarters; AAAA – year. For example, for the I quarter 2015 the code of tax period will have the following structure – T/01/2015);

7) code of core activity for the accounting period determined according to the Qualifier of types of economic activity of Moldova (KEDM);

8) signatures of responsible persons – the head and the chief accountant of the taxpayer, certified by seal at discretion.

II. Filling of the table of the Report on charges for natural resources (Forma TRN 15)

10. In the table of the Report on charges for natural resources (Forma TRN 15) is specified:

1) in gr.1 – sequence numbers of charges for natural resources;

2) in gr.2 – accounts of budget classification into which it is necessary to pay charges for natural resources;

3) in gr.3 – the name of charges for the natural resources provided by the Section VIII of the Tax code;

4) in gr.4 – the taxation object on local charges;

5) in gr.5 – unit of measure in which the taxable basis on the corresponding collection is estimated;

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