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

For the purpose of accomplishment of provisions of part (4) Article 74 and part (5) Article 76 of the Section II of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

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

b) legal entities – nonresidents who gain income from the activities performed in the Republic of Moldova from other persons, except specified in article 90 of the Tax Code if such income is not expenses of permanent mission.

2. The report is submitted to the State Tax Administration, in time, established in article 76 of the Tax Code. In case of completion of activities in the Republic of Moldova within accounting year, nonresidents who have representations in the Republic of Moldova shall submit the report within 10 days according to part (4) article 76 of the Tax Code. Besides, legal entities – the nonresidents specified in part (4) article 74 of the Tax Code, shall submit independently the Report within 3 days from the moment of completion of activities in the Republic of Moldova.

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.

4. In the Report the amount of target financing and receipts listed by persons specified in letter and) Item 1, according to article 76 of the Tax Code, and also the amount of the income gained by nonresidents specified in b letter) Item 1, according to article 71 of the Tax Code is reflected.

5. The report can be completed both on paper, and in electronic form. When filling the Report on paper corrections are not allowed, and in line items which are not filled, the hyphen is specified "–". Correction of information in the Report is performed by submission of the corrected reports according to the procedure and in time, provided in article 188 of the Tax Code. The report submitted in electronic form is filled in with use of the information resources available in the Information system of the State Tax Administration, in accordance with the established procedure.

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

The fact of receipt of the Report on paper is confirmed by the State Tax Administration by putting down of stamp and the signature of the inspector of taxes, and in electronic form – the electronic receipt confirming adoption of the report with the Information system of the State Tax Administration, according to the procedure, stipulated in Article 187 Tax codes.

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.

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