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The document ceased to be valid since October 7, 2018 according to Item 1 of the Order of the State Tax Administration of the Republic of Moldova of August 21, 2018 No. 426 

It is registered

Ministry of Justice

Republic of Moldova

On September 19, 2001 No. 228

INSTRUCTION OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

Approved by the Ministry of Finance of the Republic of Moldova of September 4, 2001 No. 11

About procedure for calculation and payment in the budget of the land tax and non-personal tax

(as amended of the Main state tax authorities of the Republic of Moldova of 28.03.2017 No. 462)

Section I. General provisions

1. The instruction about procedure for calculation and payment in the budget of the land tax and non-personal tax (further - the Instruction) is developed based on the Section I of the Tax code approved by the Law of the Republic of Moldova N1163-XIII of April 24, 1997, the Section VI of the Tax code approved by the Law of the Republic of Moldova N1055-XIV of June 16, 2000 (further - the Code), the Law on enforcement of the Section VI of the Tax code N1056-XIV of June 16, 2000 (further - the Law), the Land code approved by the Law of the Republic of Moldova N828-XII of December 25, 1991 (further - the Land code), Regulations on procedure for cost determination of the taxable real estate approved by the Order of the Government of the Republic of Moldova N638 of July 7, 1999 with changes and additions made by the Order of the Government of the Republic of Moldova N158 of February 26, 2001, the Law on the inventory of real estate of N1543-XIII of February 25, 1998 Classifications of fixed assets of the national economy of the Republic of Moldova approved by State department according to the statistics the Resolution N40 of September 16, 1993, the Law on local public finance of N491-XIV of July 9, 1999.

2. According to Code provisions the non-personal tax - the local tax representing obligatory payment in the budget from real estate value.

Real estate - the parcels of land and/or improvements on them (buildings, constructions, apartments and other isolated rooms which movement is impossible without direct loss for their appointment).

It is necessary to understand as concept of the non-personal tax as the land tax which is estimated on the parcels of land specified in appendix N1 to the Law and the non-personal tax in the concept existing before commissioning of the Code which is determined for the real estate specified in appendix N2 to the Law.

Till January 1, 2004, in departure from Code provisions, application of the land tax and non-personal tax is regulated by provisions of parts (3) - (7) article 4 of the Law and appendices to it.

3. In this instruction the procedure for calculation and payment in the budget of the land tax and non-personal tax of legal entities and physical persons for all categories of lands and improvements on them both within settlements, and beyond their limits is established.

4. In the Instruction the following concepts are used:

The citizen - the physical person who is not engaged in business activity;

Physical person:

a) citizen of the Republic of Moldova, foreign citizen, stateless person;

b) the company with the status of physical person - sole proprietor company, peasant farm;

Legal entity:

a) any company (including permanent mission of the nonresident in the Republic of Moldova), organization, consolidation and other organizations, except for structural divisions of the listed organizations which do not have the isolated property, and also sole proprietor companies and peasant farms;

b) the nonresident having economic presence in the territory of the Republic of Moldova.

Resident of the Republic of Moldova:

a) any physical person which corresponds to one of the following requirements:

z has the permanent residence in the Republic of Moldova, including:

- being on treatment, rest, study or in business trip abroad;

- being the official of the Republic of Moldova who is located on duty abroad;

z there are in the Republic of Moldova at least 183 days within tax year;

b) any legal entity or sole proprietor company, peasant farm which activities will be organized or controlled in the Republic of Moldova or the main place of implementation of activities of which is the Republic of Moldova.

Confirmation of the fact that the physical person is resident of the Republic of Moldova is performed by the taxpayer by means of the following documents:

- identity certificates or passports in which the permanent residence in the Republic of Moldova is specified, or

- the reference(s) issued by body(bodies) of local public authority of the Republic of Moldova, bodies of the Ministry of Internal Affairs of the Republic of Moldova the equipped functions of accounting documentation of the population, and also economic resident agents of the Republic of Moldova which confirms (yut) that the worker was in the territory of the Republic of Moldova at least 183 days within tax year.

Nonresident:

a) any physical person which does not conform to the requirements established for determination by its resident or, though conforms to these requirements, stays in the Republic of Moldova:

- as person having the diplomatic or consular status or as the member of the family of such person;

- as the employee of the international organization created on the basis of the interstate agreement, one of the parties of which is the Republic of Moldova, or as the member of the family of such employee;

- on treatment, rest, study or in business trip if it is the single purpose of stay of physical person in the Republic of Moldova;

- only for following from one foreign state in other foreign state through the territory of the Republic of Moldova (transit following);

b) any legal entity, sole proprietor company, peasant farm, activities (or the main place of implementation of activities) which in the Republic of Moldova will not be organized or is not controlled.

Fiscal code - the personal identification taxpayer number appropriated for the purpose of the taxation according to the procedure, established by division of the State Tax Administration. The procedure for assignment of fiscal code is regulated by the Provision N 09 of 28.06.2001 on procedure for assignment of fiscal code approved by the Ministry of Finance and coordinated by the Ministry of Justice.

The fiscal code is assigned for the company with the status of physical person or legal entity, including the companies with foreign investments, to non-commercial organizations and the organizations, including their associations and associations, to the associations of the companies founded according to the current legislation, to batches, socio-political movements, public associations, funds, labor unions, patronages, editions of periodicals and news agencies, embassies and other diplomatic missions of foreign states in the Republic of Moldova, to representations and branches of foreign organizations with the status of the legal entity founded according to international agreements, to the representative offices of foreign firms and the companies operating within projects on rendering the technical and humanitarian assistance with the state and international organizations with which the Republic of Moldova signed agreements to physical persons and legal entities (citizens of the Republic of Moldova, foreign citizens and stateless persons) which have taxable objects or have the tax liabilities according to the tax legislation or which acquired the right to implementation of certain type of activity, to nonresidents, the legal entities and physical persons having economic presence in the territory of the Republic of Moldova or which wish to open accounts in banks of the Republic of Moldova according to accounting treatment for the State tax register.

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