ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 9, 2017 No. 2

About approval of the separate standard forms relating to the independent activities performed by physical persons and Instructions on their filling

For the purpose of execution of the provisions of Chapter 10-2 of the Section II of the Tax code brought by the Law on modification and amendments in some legal acts No. 281 of December 16, 2016 (Monitorul Oficial al Republicii Moldova, 2016, No. 472-477, Art. 947), ORDER:

1. Approve the standard form "The Statement for Registration/updating the Data/termination of Activities for Persons Performing Independent Activities", according to appendix No. 1, and "Requirements to registration/updating to the data/termination of independent activities", according to appendix No. 2.

2. Approve the standard form "Confirmation about Capture on Accounting for Tax Purposes Persons Performing Independent Activities", according to appendix No. 3.

3. Approve the standard form AI17 "The Declaration on the Income Tax of the Physical Person Performing Independent Activities", according to appendix No. 4, and the Procedure for filling of the Declaration, according to appendix No. 5.

3-1. Ceased to be valid according to the Order of the Ministry of Finance of the Republic of Moldova of 29.06.2023 No. 56

3-2. Ceased to be valid according to the Order of the Ministry of Finance of the Republic of Moldova of 29.06.2023 No. 56

3-3. Approve the standard form "The Payment Notice on Tax on the Income from Independent Activities", according to appendix No. 9.

3-4. The payment notice on tax on the income from independent activities goes to the taxpayer by e-mail or by mail depending on circumstances.

4. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of January 9, 2017 No. 2

The statement for the registration/termination of activities and registration/removal from accounting of KKM, for persons performing independent activities)

See Appendix No. 1

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of January 9, 2017 No. 2

Requirements to registration/updating to the data/termination of independent activities

See Appendix No. 2

Appendix No. 3

to the Order of the Ministry of Finance of the Republic of Moldova of January 9, 2017 No. 2

Confirmation about capture on accounting for tax purposes persons performing independent activities

See Appendix No. 3

Appendix No. 4

to the Order of the Ministry of Finance of the Republic of Moldova of January 9, 2017 No. 2

The declaration on the income tax of the physical person performing independent activities

See the Declaration on the income tax of the physical person performing independent activities (15Kb In original language)

Appendix No. 5

to the Order of the Ministry of Finance of the Republic of Moldova of January 9, 2017 No. 2

Procedure for filling of the Declaration on the income tax of the physical person performing independent activities

1. In the line "Fiscal Code" the fiscal code specified in the identity certificate is reflected or, in case of its absence, in other identity document of physical person – the passport, the certificate of birth etc.

2. In the line "Surname, Name of Person" the surname, name of the physical person performing independent activities according to Art. 69-6 of the Tax code is entered.

3. In line State Tax Administration is specified the name of division of the State Tax Administration in which zone the physical person takes the residence.

4. In the line "Tax period" the tax period for which the Declaration is submitted is specified. The tax period is filled with the code having the following structure: A/XXXX where XXXX is accounting year.

5. In line 1 the income amount received from implementation of independent activities in the declared tax period is specified. The income amount decreases by the size of return cost of goods or the size of discount (discount), made in accounting tax period including in case sale of the corresponding goods took place in the previous tax periods.

6. In line 2 the income tax rate operating in the declared period, the established Art. 69-11 of the Tax code is specified.

7. In line 3 the income tax amount which is determined by application of tax rate to income gained from independent activities (p. 1 x p. 2) is specified.

8. In line 4 the income tax amount determined in the form of fixed amount according to Art. 69-11 of the Tax code is specified

9. In line 5 the income tax amount to deduction of the expenses incurred on purchase (acquisition) of the cash register used in activities is specified (the greatest amount from p. 3 and p. 4) is specified.

10. In line 6 the expense amount, suffered on purchase (acquisition) of the cash register used in activities, permitted to deduction according to the p is specified. (2) Art. 6911 of the Tax code. The deduction of the above-stated expenses is allowed within the amount of the accrued tax.

11. In line 7 the total amount of the income tax paid by installments in reporting tax the period is specified.

12. In line 8 the income tax amount to payment which is determined as difference of indicators of p. 5, by p. 6 and p. 7 is specified. It is filled in cases when result of difference positive.

13. In line 9 the amount of overpayment of the income tax is specified. It is filled in cases when the result of difference between p. indicators 5, of p. 6 and p. 7 is negative, without specifying of sign.

14. In the line "Checksum" the amount of p. 8 is reflected.

15. The taxpayer signs the Declaration and specifies date of its representation. The fact of acceptance of the Declaration proves to be true to division of the State Tax Administration by putting down of seal and the signature of the employee of the tax authority which adopted the Declaration.

16. The declaration on the income tax of the physical persons performing independent activities in 2023 for the period of activities moves from January 1 to June 30, 2023 no later than July 25, 2023.

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