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ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of May 17, 2016 No. 455

About approval of forms of reports on the dividends which are subject to payment in the budget by joint-stock companies and about assignments from net profit of the state and municipal companies

(as amended on 28-03-2017)

In pursuance of the item c) h. (1) Art. 133 of the Tax code (pereopublikovan in the Official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve:

1) the Standard form of the report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-16), according to appendix No. 1, and also procedure for its filling, according to appendix No. 2 to the provided order;

2) the Standard form of the report on assignments from net profit of the state and municipal companies (Forma DISM-16), according to appendix No. 3, and also procedure for its filling, according to appendix No. 4 to the provided order.

2. Cancel the Order GGNI on approval of tax reports on the dividends which are subject to payment in the budget by joint-stock companies and on assignments from net profit of the state and municipal companies No. 417 of June 12, 2012. (Official monitor, 2012, No. 120-125, Art. 758).

3. Provide to the main state tax authorities publication of this order in the Official monitor of the Republic of Moldova.

4. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Chief of GGNI

Sergey Pushkutsa

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of May 17, 2016 No. 455

The report on the dividends which are subject to payment in the budget by joint-stock companies

See the Report on the dividends which are subject to payment in the budget by joint-stock companies (22Kb In original language)

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of May 17, 2016 No. 455

Procedure for filling of the Report on the dividends which are subject to payment in the budget by joint-stock companies (Forma DPP-16)

1. When filling sheathe information from the report on the dividends which are subject to payment in the budget by joint-stock companies, the taxpayer without fail, shall specify:

1) In the line "Fiscal Code of the Taxpayer" 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 corresponding taxpayer who fills in the Report on the dividends which are subject to payment in the budget by joint-stock companies (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 the line "Administrative and Territorial Unit Code" the area code where activities (office) which corresponds to data on registration of the activities specified in registers which account is kept by competent authority and which corresponds to code from four figures are performed is specified;

4) In the line "Division of the State Tax Administration" the name of division of the State Tax Administration which corresponds to the name of division of the State Tax Administration in which radius the office of the taxpayer performing business activity is registered is specified;

5) In the line "Code of 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.

6) In the line "Date of Submission of the Report" date of submission of the report to division of the State Tax Administration is specified;

7) 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. The report is annual and it is represented to division of the State Tax Administration till the June 30 inclusive following for reporting. For example, for tax period of 2015 the code - A/2015 will be specified;

8) In the line "Decision Date about Dividend Payout" acceptance date is specified by general meeting of shareholders of the Decision on distribution of share of net profit to dividend payout;

9) In the line "Checksum" the amount of p. 7 from the report is reflected, the amount is specified in lei;

The report can be signed by the head of joint-stock company, or persons having right to sign: the first signature belongs to the head of joint-stock company or other authorized person, the second signature – to the chief accountant or other authorized person. Signatures in the Report are confirmed at discretion by seal of the corresponding taxpayer.

2. When filling the table of the report on the dividends which are subject to payment in the budget by joint-stock companies it is specified:

1) In p. 1 – the amount of the authorized capital (it is specified in lei);

2) In p. 2 – share of public property in the authorized capital of joint-stock company, all (it is specified as a percentage);

3) In p. 2.1 – share of the state in joint-stock company (it is specified as a percentage);

4) In p. 2.2 – share of local budgets of the second level which according to Art. 1 of the Law on local public finance No. 397-XV of 16.10.2003, represent district budgets, the central budget of autonomous territorial education with special legal status and local authority budgets of Belts and Chisinau (it is specified as a percentage);

5) In p. 2.3 – share of local budgets of the first level in joint-stock company, the representing budgets of villages (communes), cities (municipiums, except for municipiums of Belts and Chisinau);

6) In p. 3 – the amount of net profit of the company for accounting year (it is specified in lei);

7) In p. 4 – share of the net profit directed to dividend payout (it is specified as a percentage);

8) In p. 5 – the amount of the dividends corresponding to share of public property in joint-stock company (it is specified in lei);

9) In p. 5.1 – the amount of the dividends corresponding to share of the state in joint-stock company (it is specified in lei);

10) In p. 5.2 – the amount of the dividends corresponding to share of local budgets of the second level in joint-stock company (it is specified in lei), the structure of budgets is listed in the item 4 of appendix No. 2 of this order;

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