ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of July 5, 2016 No. 836

About approval of the standard form about activities and the income of nonresidents and procedure for its filling

1. Approve:

the standard form of the NER-16 "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" form, according to appendix No. 1;

procedure for filling of the Activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them, according to appendix No. 2.

2. Recognize invalid:

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 procedure for their filling" (The official monitor of the Republic of Moldova, 2008, Art. No. 226-229, 1417).

The order of the Government No. 950 of November 17, 2014. "About modification of appendix No. 4 to the Order of the Government No. 1395 of December 8, 2008" (The official monitor of the Republic of Moldova, 2014, Art. No. 345-351, 1019).

Appendix No. 1

to the Order of the Government of the Republic of Moldova of July 5, 2016 No. 836

Standard form of the NER-16 "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" form

See. Standard form of the NER-16 "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" form (29Kb In original language)

Appendix No. 2

to the Order of the Government of the Republic of Moldova of July 5, 2016 No. 836

Procedure for filling of the Activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them

1. The activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them (further – the Report) is submitted:

a) representations of legal entities of nonresidents; and

3. The tax period corresponds to tax year or other period of tax year for which the representation shall submit or submitted the Report. The tax period is filled in the form of code which has the following structure: P/AAAA, where P – code of tax period (A letter is specified), and AAAA – year. For example, for 2015 in line item "Tax period" will be specified to A/2015.

6. The report is signed by the head of the nonresident or his authorized representative, with indication of date of its representation.

7. Part one. General information

1) In line item "The name of the nonresident" is specified the name of the nonresident who receives the income / performs activities in the Republic of Moldova.

2) In line item "The fiscal code assigned in the Republic of Moldova" is specified the fiscal code of the nonresident assigned in the Republic of Moldova based on the documents on registration of the nonresident issued by competent authorities.

3) In line item "The fiscal code assigned in foreign state" is specified the fiscal code of the nonresident assigned in foreign state based on the documents on registration issued by competent authorities.

4) In line item "The state of residence" is specified state of the nonresident who performs activities in the Republic of Moldova.

5) In line item "The code of the state" is specified code of the state of the nonresident, according to appendix No. 2 to the Technical rules about procedure for printing, use and filling of the customs declaration approved by the Order of Customs Service No. 346-O of December 24, 2009.

6) In line item "The activities code" is specified the code of type of activity determined according to the Qualifier of types of economic activity of Moldova, corresponding to four-digit code.

7) In line item State Tax Administration is specified the name of its territorial subdivision of the State Tax Administration in which sector of servicing the nonresident or representation has the location (legal address).

8. Part two. Target financing and receipts of purpose

This part is filled with the representation of the nonresident registered in the Republic of Moldova, as follows:

1) In line 010 it is specified balance of target financing and revenues to the beginning of the accounting period calculated as difference between total amount the debit and total amount of accounts payable.

2) In line 020 the amount of target financing and the receipts listed by the nonresident (the company which interests are represented in the Republic of Moldova), for purpose implementation of actions is specified.

3) In line 030 the total amount of target financing and receipts is specified.

4) In line 040 the total amount of all costs incurred by representation during the accounting period is specified.

5) In lines 050-100 the structure of the expenses incurred during the accounting period and reflected in financial statements is specified.

6) In line 110 is reflected balance of target financing and receipts by the end of the reporting period, calculated as difference between line 030 and line 040.

9. Part three. Income gained by nonresidents from implementation of activities in the Republic of Moldova

Also, the Section is filled in with legal entities – nonresidents if the representation of the nonresident will gain income from sale, the exchange or other alienation (disposal) of capital assets or other property which is at its disposal in the corresponding accounting period.

Depending on availability of the sources of the taxable income from implementation of activities by nonresidents in the Republic of Moldova (article 71 of the Tax Code) specified in lines 120-150 of the table, taxpayers will fill in column 3 as follows:

4) In line 150 the amount of other income specified in article 71 of the Tax Code, not mentioned in the last lines is reflected.

5) In line 160 the amount of the taxable income corresponding to the total amount of gained gross income, specified in lines 120-150 of the table is reflected.

7) In line 180 the income tax amount which is calculated by multiplication of the amount of the taxable income by the income tax rate specified in line 170 is reflected.

8) When filling the fourth column "Tax period" the number of months of activities of the nonresident in the Republic of Moldova in tax period is specified.

10. Part four. Calculation of surplus or loss of the capital - K

1) In line item of K1 the code of capital asset according to the codification provided in this line item is specified.

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