ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 1, 2015 No. 834

About approval of the CET15 form - the Declaration of physical person on the income tax and Regulations on procedure for its filling

For the purpose of accomplishment of provisions of part (4) Article 83 of the Section II of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

1. Approve:

CET15 form – The declaration of physical person on the income tax according to appendix No. 1;

Regulations on procedure for filling of the Declaration of physical person on the income tax (the CET15) form according to appendix No. 2.

2. Recognize invalid:

1) the Order of the Government No. 1398 of December 8, 2008. "About approval of the declaration form of physical person about the income tax and procedure for its filling" (The official monitor of the Republic of Moldova, 2008, Art. No. 226-229, 1419);

2) appendices No. 1 and 2 to the Order of the Government No. 1395 of December 8, 2008. "About approval of the standard forms relating to activities and the income of nonresidents and also about procedure for their filling" (The official monitor of the Republic of Moldova, 2008 No. 226 - 229, the Art. 1417).

3. This resolution becomes effective since January 1, 2016.

Appendix No. 1

to the Order of the Government of the Republic of Moldova of December 1, 2015 No. 834

Declaration of physical person on the income tax

See the Declaration of physical person on the income tax (42Kb In original language)

Appendix No. 2

to the Order of the Government of the Republic of Moldova of December 1, 2015 No. 834

Regulations on procedure for filling of the Declaration of physical person on the income tax (CET15) form

General provisions

1. All taxpayers have the right to submission of the Declaration of physical person on the income tax (further – the Declaration).

2. The declaration shall be provided in duplicate by physical resident persons (according to the income which constitutes subject to taxation based on the tax legislation, in the conditions provided by Items and) and b) to part (2) article 83 of the Tax Code) and/or physical nonresident persons (except for income gained by them in the territory of the Republic of Moldova based on article 71 of the Tax Code).

3. The declaration can be completed both on paper, and in electronic form. The declaration provided on paper is filled in with ink or pen, specifying the data provided in form, capital letters, accurately and correctly. Correction of information in the Declaration is made by submission of the modified Declaration according to the procedure and in time, stipulated in Article 188 Tax codes. The declaration is submitted in electronic form with use of the information resources available in the Information system of the State Tax Administration, according to the procedure, provided in the instruction for its filling.

4. In the Declaration sources of the income assessed according to provisions of the Tax code No. 1163-XIII of April 24, 1997 and the Law on enforcement of Sections I and II of the Tax code No. 1164-XIII of April 24, 1997 are specified (further – the tax legislation).

5. The amount of the income is specified in the Declaration in lei and bonds, according to model: XXX, YY, where the XXX whole part (in lei) values, and YY – decimal part (in bonds to the 100-th shares of value).

6. The tax period is specified by coding of tax period for which the Declaration – the ZZZZ code where ZZZZ is calendar year for which the Declaration is submitted is provided.

7. For submissions of the Declaration for the taxpayers specified in line items And 1, A3 and A 5, is the term established in part (4) article 83 of the Tax Code, for persons specified in line item And 2, term till the last working day preceding day of departure for persons belonging to line item And 4, the term established in part (4) article 74 of the Tax Code is.

8. The declaration is submitted in the State Tax Administration irrespective of the residence of the taxpayer.

Part one: General information

Categories of physical person A

9. The category of physical person is marked with putting down of the corresponding symbol "V".

10. The line item of A1 is marked with physical persons who are citizens of the Republic of Moldova, except for the categories specified in A2 line item.

11. The line item of A2 is marked with the Moldavian citizens who intend to replace the residence in the Republic of Moldova with other country.

12. The line item of A3 is marked with other categories of physical persons, except for already earlier marked.

13. The line item of A4 is marked with foreign citizens who for tax purposes are considered as nonresidents of the Republic as the Moldova/stateless persons (including as persons who are on vacation or study, being with the diplomatic or consular status, or members of the family of such person, act as the employee of the international organization or as the member of the family of such worker). In the heading "Nationality (Residence)" the country specified in the identity document (passport) of the nonresident or the country where it has the location for tax purposes is planned if it differs from the country which is specified in the identity document (passport).

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