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

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).

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.

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).

Identification data of the taxpayer In

15. B1, surname the name B2 and fiscal code of the taxpayer of B4 is filled based on the data specified in the identity document (the identity certificate or, in case of its absence, other identity document of physical person - the passport, the certificate of birth, etc.).

Fiscal code of the taxpayer – the citizen of the Republic of Moldova is the personal code specified on reverse side of the identity certificate (IDNP). In the absence of the identity certificate, as fiscal code serves series and passport number or certificates of birth of physical person or identification number from the identity document, other than the identity certificate (for example: F-9 form, etc.)

The fiscal code of the foreign citizen which is considered resident for tax purposes is identical to document number, the stay in the country issued by national authority on the right, or to document number proving the identity.

As fiscal code of the taxpayer of the foreign citizen serves the identification code of its passport, and for lack of that – series and passport number.

16. In line item of B3 the residence or the location of physical person is specified. The residence which is specified in this line item corresponds to the actual residence of the taxpayer marked in categories A1-A3, specified in appendix to the identity certificate or in any other identification document which certifies the residence of the taxpayer. The residence of physical person (according to Article 30 of the Civil code of the Republic of Moldova) the place where it permanently or mainly lives is recognized. Person is considered taking this residence until acquired another. The location of physical person, according to Article 30 of the Civil code, is the place where it temporary or periodically lives. Person whose residence cannot be established authentically is considered living in the place of the stay. In this line item person specified in category A4 and A 5, specifies the location in the Republic of Moldova taken from the residence permit or other document confirming the personality of physical nonresident person (resident for the purposes of the taxation) or stateless persons.

18. Contact information is specified in line item B 7, phone and the e-mail address is confidential information which will be used by the State Tax Administration contacting the taxpayer if there will be ambiguities according to the data containing in the form of the Declaration (used most often), and/or for mailing of information necessary for the taxpayer (on demand).

Part two: Calculation of the tax liability of resident of the Republic of Moldova

Personal incomes of physical persons of residents With

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