of December 10, 2002 No. 1583
About approval of the Regulations on procedure for compensation from the budget of the amounts of the excises paid by economic agents for the ethyl not denatured alcohol acquired for use in medicine
In pursuance of Item 3 of notes to appendix to the Section IV of the Tax code N 1053-XIV of the June 16, 2000 (which is repeatedly published in the Official monitor of the Republic of Moldova, 2001, N 102-103, Art. 814) (with subsequent changes) the Government of the Republic of Moldova DECIDES:
Approve Regulations on procedure for compensation from the budget of the amounts of the excises paid by economic agents for the ethyl not denatured alcohol acquired for use in medicine it (is applied).
Prime Minister of the Republic of Moldova
Approved by the Order of the Government of the Republic of Moldova of December 10, 2002 No. 1583
1. Based on Item 3 of the note to appendix to the Section IV of the Tax code in edition of the Law on introduction of amendments to article 103 of the Section III and appendix to the Section IV of the Tax code N 1128-XV of June 14, 2002 economic agents have the right of compensation of the amount of excise on the acquired (imported) alcohol under following conditions:
the acquired (imported) alcohol is the ethyl not denatured alcohol of goods item 2207 10 000;
alcohol is acquired imported) at the price including excise;
alcohol is used in medicine;
on this alcohol the sum of excises is granted on the budget.
2. For the purpose of the specified compensation economic agents shall provide to territorial tax authorities in the place of their registration the statement of free form with the reimbursement request of the corresponding amount of excise, and also details where this amount shall be transferred.
The statement for compensation is submitted to once not thicket in month after the termination of month in which ethyl alcohol was used.
The source documents and their copies confirming acquisition of the specified alcohol, and also calculations for it with suppliers and the budget (the customs declaration, tax delivery note, payment documents etc.) shall be enclosed to the application. After implementation of reconciliation of copies with source documents the last return to the economic agent.
If the economic agents applying for compensation of the amounts of excises are referred by the Main state tax authorities to category of large taxpayers, then they submit the application with the enclosed documents to the Main state tax authorities.
3. The amount which is subject to compensation is determined by the subject of the taxation within the amount of excise paid when importing (supplier) of alcohol ethyl not denatured goods item 2207 10 000, which was spent on:
production of the realized (shipped) dosage forms, or
rendering medical services to the population by the healthcare institutions financed from budgets of all levels and also the economic agents rendering these services based on licenses.
4. Excises to each economic agent (organization) are compensated in volume of the annual quota established by the Government.
5. For the purpose of compensation of excises the tax authority based on the statement of the economic agent and copies of the documents attached to it performs preliminary check.
6. By results of check for implementation of record in personal account of the economic agent by the territorial state tax authorities fill the AR form approved by the Main state tax authorities. The amount of excise which is subject to compensation is transferred into the bank account of the economic agent no later than 10 days from the date of submission of the statement by it.
7. In the presence of debt to the budget for taxes, payments, penalty fee and to penalties the excise amount which is subject to compensation is set off on account of repayment of these obligations.
At the request of the economic agent the specified amount can be also directed to repayment of the forthcoming obligations to the budget for tax payment and payments.
8. Tax authorities shall perform documentary check of correctness of determination by the economic agent of the amounts of excise in the following procedure subsequently:
in case of compensation:
to 50 thousand lei a year - once a year;
from 50 to 100 thousand lei a year - once a half-year;
over 100 thousand lei a year - once a quarter.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.