of January 14, 2016 No. 14/3-07/7
About the correct application of some provisions of the Tax code as a result of the made changes by the Law No. 71 of 12.04.2015.
I. The law on modification and amendments in some legal acts No. 71 of 12.04.2015 since 1.05.2015 in the Tax code No. 1163-XIII of 24.04.1997 changed and brought new provisions on deduction of the expenses for the purpose of the taxation connected with business activity namely:
- deduction of depreciation and maintenance costs, functioning and repair of the cars used by persons specified in compound groups 112 and 121 of the Qualifier of occupations of the Republic of Moldova;
- deduction of the annual expenses incurred by the employer on fees of supplementary medical insurance of the employee;
- deduction of discounts for losses on assets and contingent obligations;
- deduction of any donations made by it within tax year on the charitable purposes and sponsorship.
Also the Law No. 71 of 12.04.2015 since 1.05.2015 in the Tax code brought limit on VAT amount, paid or subject to payment on maintenance, operation and repair of the vehicles used by persons specified in compound groups 112 and 121 of the Qualifier of occupations of the Republic of Moldova.
At the same time according to the Tax code:
Thus, in determination of the tax liabilities on the income tax for the period 2015 economic agents will apply the existing tax legislation until the end of the period to the income tax, except cases when the law provides other.
Besides, prediscretion of the Tax code on limit of VAT amount paid or subject on maintenance, operation and repair of the vehicles used by persons specified in compound groups 112 and 121 of the Qualifier of occupations of the Republic of Moldova are applied to payment since 1.05.2015 - tax period on the VAT, year in which the Law No. 71 of 12.04.2015 became effective.
Further features of application of the specified regulations are given.
1. About application of rules on provision of the right to deduction of expenses and movement of the VAT amount of the account relating to content, operation and repair of the vehicles used by persons specified in compound groups 112 and 121 of the Qualifier of occupations of the Republic of Moldova
According to the Tax code (in edition of the Law No. 71 of 12.04.2015):
At the same time, according to the Qualifier of occupations of the Republic of Moldova approved by the Order of the Ministry of Labour, Social Protection and Family No. 22 of 3.03.2014, the specified employee categories of minor groups 112 and 121 include:
|
Integrated |
Subgroup |
Compound |
Basic |
Name |
|
1 |
|
|
|
Legislators, members of executive bodies, other responsible officials and heads of bodies of public management, heads and senior officials of the companies |
|
|
|
112 |
|
CEOs, chief executives and other heads |
|
|
|
|
1120 |
CEOs, chief executives and other heads |
|
|
12 |
|
|
Executive and commercial heads |
|
|
|
121 |
|
Executive heads |
|
|
|
|
1211 |
Heads in the field of finance |
|
|
|
|
1212 |
Heads in the field of personnel management |
|
|
|
|
1213 |
Heads in the field of economic policy and planning |
|
|
|
|
1219 |
The executive heads who are not entering into other previous basic groups |
Also according to the Nomenclature of goods approved by the Law No. 172 in 25.07.2014, the following goods items belong to the category of automobile cars:
|
Commodity |
Description of goods |
|
8703 |
Cars the automobile and other motor vehicles intended, mainly, for transportation of people (except the motor vehicles specified in goods item 8702) including passenger-and-freight vans and racing cars: |
|
|
- internal combustion engine vehicles with spark ignition with back and forth motion of the piston others: |
|
870321 |
- with effective engine cylinder capacity no more than 1000 cm3 |
|
870322 |
- with effective engine cylinder capacity more than 1000 cm 3, but no more than 1500 |
|
870323 |
- with effective engine cylinder capacity more than 1500 cm 3, but no more than 2000 cm3 |
|
|
- with effective engine cylinder capacity more than 2000 cm 3, but no more than 3000 cm3 |
|
870324 |
- with effective engine cylinder capacity more than 3000 cm3 |
|
|
- vehicles with the piston internal combustion engine with ignition from compression (diesel or semi-diesel) others: |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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