Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice

Republic of Moldova

On January 25, 2017 No. 1184

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

(as amended of the Order of the Ministry of Finance of the Republic of Moldova of 31.01.2018 No. 35)

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.

Minister of Finance

Octavian to Armash

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.

3. The report on collection for goods in the course of which use the environment is polluted is signed by the head and the chief accountant of the subject of the taxation and it is represented to the State Tax Administration monthly to the 25th inclusive of the following month for which the report, with compulsory use of the automated methods of the electronic reporting according to part is submitted (2-1) articles 187 of the Tax Code.

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:

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.