ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 11, 2017 No. 5

About approval of report form about collection for goods in the course of which use the environment, and instructions for its filling is polluted

In pursuance of provisions of article 14 of the Law on payment for environmental pollution No. 1540-XIII of February 25, 1998 (The official monitor of the Republic of Moldova, 1998, Art. No. 54-55, 378), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve:

1) the Report form about collection for goods in the course of which use the environment, according to appendix No. 1 to this order is polluted.

2) the Instruction for filling of the Report on collection for goods in the course of which use the environment, according to appendix No. 2 to this order is polluted.

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of January 11, 2017 No. 5

The report on collection for goods in the course of which use the environment is polluted

See the Report on collection for goods in the course of which use the environment is polluted (14Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of January 11, 2017 No. 5

The instruction for filling of the Report on collection for goods in the course of which use the environment is polluted

Section I. General provisions

1. The instruction for filling of the Report on collection for goods in the course of which use the environment is polluted, provides procedure for filling of the Report on collection for goods in the course of which use the environment is polluted.

2. The obligation on provision of the Report on collection for goods in the course of which use the environment is polluted arises at legal entities irrespective of the type of property and form of business and physical persons performing business activity in any, the form determined by the legislation which make import or acquire from the physical persons and legal entities which are in the territory of the Republic of Moldova not having tax relations with its budget system:

- the goods specified in appendix 8 to the Law;

- primary package from plastic (classified by goods items 3923 21 000, 3923 29 and 3923 30), containing products;

- the composite primary package containing products;

- aluminum primary package (classified by goods item 7612), containing products.

4. If in the accounting period the subjects performing business activity performed the transactions which are subject to taxation and the transactions exempted according to part (6) article 11 of the specified Law, they shall submit the report for accounting tax period.

5. When implementing in the accounting period only exempted from payment, according to part (6) article 11 of the law, the Report on collection for goods in the course of which use the environment is polluted is not submitted.

Section II. Procedure for filling of the Report on collection for goods in the course of which use the environment is polluted

6. In the Report on collection for goods in the course of which use the environment is polluted the tax period, the name of the subject performing business activity, legal address, fiscal code and tax period for which the report in format is submitted are specified: P/LL/AAAA, where:

P – the code of frequency of submission of the declaration, is specified L (month);

LL – number of month, are specified values from 1 to 12;

AAAA – is specified year;

7. The report on collection for goods in the course of which use the environment is polluted contains 11 columns in which the following information is specified:

1) in column 1 it is specified the sequence number of goods, packaging which are subject to taxation;

2) in case of commodity import, specified in appendix No. 8 to the Law or products packed in the packaging provided in part (2) article 11 of the Law, in column 2 number of the customs declaration on import is specified.

On acquisitions from the business entities who are in the territory of the Republic of Moldova, but not having tax relations with its budget system in column 2 series and number issued by customs authority in case of their passing through internal customs posts is reflected.

On deliveries to the republic territories by producers of the goods specified in appendix No. 8 of the law or the products packed into packagings, provided in part (2) article 11 of the Law in column 2 series and number of tax delivery note or delivery note is specified;

3) in the column 3, depending on case, date of the customs declaration, the tax delivery note or delivery note reflected in column 2 is specified;

4) in column 4 the description of goods, packagings, subject to taxation is specified;

5) in column 5 the goods item of goods, packaging, according to the Combined commodity nomenclature, subject to taxation is specified;

6) in column 6 on the goods specified in appendix 8 to the law are specified:

a) for imported goods – the fakturirovanny cost (invoice) of imported goods;

b) for the goods acquired from the physical persons and legal entities which are in the territory of the Republic of Moldova not having tax relations with its budget system – the purchase value of goods;

c) for self-produced goods – delivery cost of goods excluding VAT;

7) in column 7 the quantity in packaging pieces on each type of amount/weight on which tiered rates of payment are provided is specified separately;

8) in column 8 on the goods specified in appendix No. 8 of the Law the ad valorem rate depending on goods type is reflected;

9) in column 9 it is specified in lei, separately on each type of amount/weight, specified earlier in the column 7, the rate of payment for the packaging containing products, established h. (4) item 2), 3) and 4) Art. 11 of the law.

10) in column 10 on the transactions exempted from payment according to part (4) article 11 of the law, the privilege code as follows is specified:

a) on the transactions specified in the item a) parts (4) the Art. 11, – 11/4/a;

b) on the transactions specified in the item b) parts (4) the Art. 11, – 11/4/b;

c) on the transactions specified in the item c) parts (4) the Art. 11), – 11/4/c;

d) on the transactions specified in the item d) parts (4) the Art. 11, – 11/4/d;

e) on the transactions specified in the item e) parts (4) the Art. 11, – 11/4/e;

f) on the transactions specified in the item f) parts (4) the Art. 11, – 11/4/f;

g) on the transactions specified in the item g) parts (4) the Art. 11, - 11/4/g;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info