ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 16, 2017 No. 11

About approval of form of the Declaration on excises and procedure for its filling

1. Approve:

1) the Form of the Declaration on excises, according to appendix No. 1 to this order;

2) the Procedure on filling of the Declaration on excises, according to appendix No. 2 to this order.

2. The form of the Declaration on excises and the procedure on filling of the Declaration on excises approved by this order are used by the authorized owners of tax warehouse, subjects performing business activity who are not registered as the authorized owners of tax warehouse, but export independently or on the basis of the commission agreement the excise goods processed and/or made in the territory of the Republic of Moldova since tax period of January 2017, and also the legal entities or physical persons performing business activity, which use the alcohol which ethyl is not denatured, specified in goods items 220710000 and 220890910, for the purpose of, excellent from provided by parts (15) or (16) article 124 of the Tax Code.

3. Provide publication of this order 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 16, 2017 No. 11

Declaration on excises

See the Declaration on excises (10Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of January 16, 2017 No. 11

Procedure for filling of the Declaration on excises

2. The declaration on excises is filled in on the official form, according to appendix No. 1 to this order.

3. In the Declaration on excises the tax period, the name (surname, name) of the authorized owner of tax warehouse, legal address, fiscal code and registration number of the excise certificate are specified (in case the declaring economic agent is registered as the authorized owner of tax warehouse).

4. The declaration on excises consists of 10 columns which contain the following information:

1) in the heading "for tax period" the code in the following form is specified: P/NN/AAAA, where:

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

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

AAAA – is specified year;

2) in column 1 the sequence number of the goods which are subject to taxation by excise or self-produced excisable raw materials on which there are no documents for payment of excise, and used for production of the goods which are not assessed by excises is specified;

3) in column 2 the name of the shipped (exported) excise goods, or self-produced excisable raw materials on which there are no documents for payment of excise, and used for production of the goods which are not assessed by excises – for subjects, stipulated in Clause the 4th part is specified (6) the Law on enforcement of the Section IV of the Tax code;

4) in column 3 the goods item of the goods which are subject to taxation by excise according to the Combined commodity nomenclature, determined in the first column of appendix No. 1 to the Section IV of the Tax code or goods item of self-produced excisable raw materials according to which there are no documents for payment of excise, and used for production of the goods which are not assessed by excises – for subjects, stipulated in Clause the 4th part is specified (6) the Law on enforcement of the Section IV of the Tax code;

5) in column 4 the code of economic classification is specified;

When filling the declaration on excises the authorized owner of tax warehouse makes the corresponding record only in one of columns (5 or 6) depending on type of the applied rate of excises;

8) in column 7 the excise rate established (ad valorem) percentage of goods cost excluding VAT and excise or the excise rate established in the absolute amount to unit of measure of excise goods is specified;

9) in column 8 the added excise amount, proceeding from excise rate is specified excise goods, applied to one of the taxable bases reflected in columns 5 and 6;

10) in column 9 the excise amount paid for the excise goods used for conversion and/or production of other goods which are subject to taxation by excises, subject to offsetting at the time of shipment (export) of the final goods which are subject to taxation by excise, from tax warehouse or provided to compensation is specified subsequently;

11) in column 10 the excise amount intended for budget contribution, added as difference between column 8 and column 9 is specified. If the excise amount paid for the excise goods used in the course of conversion and/or production of other excise goods, reflected in column 9 of the declaration exceeds the amount of excises added on the excise goods shipped from tax warehouse, reflected in column 8 of the declaration, record of result with the sign "minus" in column 10 is not allowed;

12) record of results with the sign "minus" in the declaration on excises only in case of reflection of return of excise goods in it is allowed to the authorized owner of tax warehouse. Record of indicators on return is performed in the individual clause of the declaration, reflecting with the sign "minus" indicators in columns 5, of 6, of 8, 9 and 10.

5. Corrections and deletions when filling the declaration on excises are not allowed.

6. The declaration on excises is signed by the head and the chief accountant of the payer or in cases of the subjects performing business activity which are not registered as the authorized owner of tax warehouse, but exports independently or on the basis of the commission agreement the excise goods processed and/or made in the territory of the Republic of Moldova - the head and the chief accountant of the subject performing business activity with its representation to the State Tax Administration in the single copy.

7. In case all range of goods, (exported) from tax warehouse authorized owner of tax warehouse, or the excises acquired by physical persons or legal entities without documentary payment confirmation which are subject to taxation by excises, shipped and in subsequent implemented, it cannot be written down in one form of the declaration on excises, it in details is reflected in appendix to the declaration which has the same content and the corresponding procedure for filling.

In the form of the Declaration only the all-added amounts on the excise goods shipped (exported) of tax warehouse which are part of structure of each code of economic classification separately are reflected, thus, columns 4, 5 or 6, of 8, 9 and 10 are filled in.

8. As payers of excises records on export deliveries are made by the subjects registered in the declaration on excises for tax period in which export was performed.

Thus, in column 2 of the declaration the word "export" registers, and in columns 4, 5 or 6 and 9 by each code of economic classification the relevant data register.

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