of November 30, 2016 No. 1286
About approval of the Regulations on the mechanism of percentage assignment
Based on part (6) article 15-2 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government
1. Approve Regulations on the mechanism of percentage assignment it (is applied).
2. Applicants of percentage assignment can submit applications for inclusion in the List of receivers for 2017 within 20 working days from the date of entry into force of this order of the Government, but no later than December 31, 2016.
3. To the Ministry of Finance, the Ministry of Justice, the State Tax Administration and Financial inspection within two months from the date of publication of this resolution to bring the regulations into accord with this resolution.
Minister of Finance
Octavian to Armash
Minister of Justice
Approved by the Order of the Government of the Republic of Moldova of November 30, 2016 No. 1286
1. The regulations on the mechanism of percentage assignment (further – the Provision) establish the mechanism by means of which the taxpayer – physical person, not having debt to the national budget for the previous tax periods having the right to deduct percentage share in the amount of 2 percent of the income tax amount, the percentage assignment transferred annually into the budget by receivers.
2. In implementation process of the mechanism of percentage assignment the Agency of the state services, the Ministry of Finance, the State Tax Administration and Financial inspectorate perform the following functions:
1) the Agency of the state services accepts applications for participation in the mechanism of percentage assignment, checks compliance to conditions of selection and constitutes the List of receivers which publishes on the official web page. Also it publishes the List of receivers who were debarred from the mechanism of percentage assignment;
2) the Ministry of Finance exercises supervision of process of percentage assignment, provides communication between the organizations participating in realization of the mechanism of percentage assignment and through management of the State Treasury of the Ministry of Finance performs transfer of the amounts of percentage contribution to advantage of receivers based on the count sheet of receivers of the percentage assignment provided for execution;
3) the State Tax Administration processes declarations of physical persons on the income tax for tax period according to which percentage allocations were directed, determines the amounts of percentage assignment which are subject to transfer to receivers according to data of the reports reflected in information system of the State Tax Administration without check of correctness of determination of the income tax constitutes and represents to the Ministry of Finance the count sheet of receivers of percentage assignment with indication of the amount and bank details according to the form established by the Ministry of Finance;
4) Financial inspectorate exercises control of use of the amounts of percentage assignment and makes responsible the beneficiaries which violated rules of use of these amounts.
3. According to article 15-2 of the Tax Code No. 1163-XIII of April 24, 1997, article 33-3 of the Law No. 837-XIII of May 17, 1996 on public associations and article 431 of the Law No. 125-XVI of May 11, 2007 on liberty of conscience, thought and religions have the right to use the mechanism of percentage assignment:
1) the public associations, private funds and organizations corresponding in general to the following conditions:
a) perform socially useful activities according to article 30 of the Law No. 837-XIII of May 17, 1996;
b) function at least one year before giving of request about registration in the List of receivers of percentage assignment;
c) have no debt to the national public budget for the previous tax periods;
2) the religious cults and their components corresponding in general to the following conditions:
a) perform social, moral, cultural or charity according to part (6) article 15 of the Law No. 125-XVI of May 11, 2007;
b) function within at least one year before giving of request about registration in the List of receivers of percentage assignment;
c) have no debt to the national public budget for the previous tax periods.
4. To become the beneficiary of the mechanism of percentage assignment, applicants submit to the Agency of the state services the application for registration in the List of receivers of percentage assignment (in writing or in electronic format) during the period from September 1 to September 30 every year to use the mechanism of percentage assignment next year. The application is submitted in form and according to the procedure, established by the Agency, with indication of:
1) name of public association, private fund or organization, religious cult and its components;
2) registration date;
3) state identification number;
4) contact information (phone number, e-mail address and address of the legal entity);
5) types of implementable activities:
a) public associations, private funds and organizations specify socially useful activities according to article 30 of the Law No. 837-XIII of May 17, 1996;
b) religious cults and their components specify social, moral, cultural or charity in the context of part (6) article 15 of the Law No. 125-XVI of May 11, 2007;
6) bank details according to which percentage allocations, with appendix of the statement about opening of the account in financial institution in national currency will be listed;
7) the declaration under the personal liability on what the applicant did not support and during use of the means received according to the procedure of percentage assignment activities will not support political party, the social and political organizations or the candidate on elections in the context of the Code about elections.
4-1. The applications submitted after the deadline specified in item 4 of this provision return without consideration.
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