Approved by the Ministry of Finance of the Republic of Moldova of August 16, 2002 No. 03

Regulations on procedure for charge and payment of excise

I. General provisions

1.1. The excise is nation-wide tax which is applied to some consumer goods determined in appendix to the Section IV of the Tax code and also to implementation of activities in the field of gamblings.

1.2. Activities in the field of gamblings are the business activity performed according to the legislation by legal entities who are engaged in the organization and implementation of gamblings help or by other method give to physical persons opportunity to participate in gamblings.

1.3. The procedure for application of excises is provided by the Section IV of the Tax code and the exclusive right of its change belongs to Parliament of the Republic of Moldova.

All disputes which arose between taxpayers and regulatory authorities on correctness of application of excises are considered according to the current legislation.

II. Subjects of the taxation

2.1. Subjects of the taxation, depending on nature and type of activity, are:

a) the physical persons and legal entities overworking and/or making excise goods in the territory of the Republic of Moldova;

b) the physical persons and legal entities importing excise goods, except for the goods provided in the station 124 parts (1), (2), (4), (6), (7) and (8).

c) the legal entities performing activities in the field of gamblings.

2.2. According to the Law on enforcement of the Section IV of the Tax code till 2005 as payers of excise are considered also persons which are not subjects of the taxation including trade enterprises to which legal entities and physical persons ship (export) and realize excise goods, including the importing goods, without supporting documents about payment of excises in the budget for the subsequent realization or for conversion and/or the subsequent production of other excise goods.

III. Registration of subjects of the taxation

3.1. The subjects of the taxation making (processing) or intending to make (to process) excise goods and also the legal entities performing or intending to perform activities in the field of gamblings are registered as the payer of excise and receive the excise certificate of the economic agent registered as the subject of the taxation by excise (further - the excise certificate)

3.2. The excise certificate (appendix N 1) represents the document issued by body of the State Tax Administration to subject of the taxation which certifies its registration and grants to it the right to perform transactions with excise goods and activities in the field of gamblings.

3.3. For receipt of the excise certificate economic agents who shall be registered address to the State tax authorities in which are registered, with the statement on receipt of the excise certificate, the established sample (appendix N 2).

3.4. For receipt of the excise certificate the economic agent specifies the name (surname and name), legal address (residence), the main place of implementation of economic activity and data on the license granted by competent authorities in the statement. In the column "Data on the License" for economic agents to whom several license types connected with conversion and/or production (including realization) excise goods were issued and also with implementation of activities in the field of gamblings, on each type of activity the license number, date of issue and term of its action is specified.

3.5. The economic agents who are subject to registration as taxable subjects shall declare the excise room.

When declaring the excise room for all places existing in the excise room their type (the room, manufacture workshop, warehouse and other), complete address of their placement (administrative and territorial unit, the city (village), the street, phone), and also the name (surname, name) of the owner of the place of the excise room is separately determined.

In case the economic agent himself is the owner of the place, its name (surname, name) is specified.

In case the owner of the place of the excise room is other legal entity or physical person with which the economic agent has the signed contracts for lease, the name (surname, name) of the lessor or the lessor is specified. Data on the lessor (lessor), its legal address, fiscal code, phone, and also the duration of the agreement on lease are provided by the economic agent below, under the declared excise room.

3.6. On each application for the receipt of the excise certificate submitted in the State tax authorities in the upper right corner the responsible inspector of taxes register the date of receipt of the statement, the name of tax authorities where the statement, surname and name of the inspector, and also the entering number of the statement was adopted.

3.7. The economic agent encloses the scheme (plan) of placement of the excise room to the application, and also informs the State tax authorities specific forms and methods of check which application provides integrity of excise goods, including their shipment from one place of the excise room to another. These data register on the back of the statement for receipt of the excise certificate. For example: providing rooms with protection; lack of possibility of penetration on the territory of the excise room of strangers, including at night; the procedure of documentation, accounting and check of excise goods in case of their shipment (export) out of limits of the excise room; availability of regulations on losses on production of excise goods; procedure for export of excise goods, other data.

3.8. In case the statement for receipt of the excise certificate contains the data which are giving in to check and reliable the State tax authorities issue to person submitting the application, the excise certificate of the economic agent registered as the subject of the taxation by excise of the established sample.

3.9. The excise certificate is issued no later than two days from the moment of receipt of the statement for receipt of the excise certificate.

3.10. In the excise certificate data from the statement for the taxable subject and on the excise room declared by it register.

In the heading "Type of Activity according to the License" only the types of activity concerning conversion and/or production of excise goods, or implementation of the activities connected with gamblings are specified.

3.11. The registration number consisting of 5 figures which registers in the left top surface of the excise certificate is assigned to each subject of the taxation; the first two figures represent code of the State Tax Administration, the last three figures - the increasing sequence number assigned depending on number of the economic agents registered as subjects of the taxation by excises.

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