Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

ORDER OF THE MINISTRY OF FINANCE AND MINISTRY OF THE ENVIRONMENT OF THE REPUBLIC OF MOLDOVA

of March 6, 2017 No. 45/28

About approval of the Regulations on compensation of the payments for environmental pollution paid excessively or mistakenly

For the purpose of establishment of the mechanism of compensation of the payments for environmental pollution paid excessively or mistakenly according to Art. 175 of the h. (3), Art. 176 of the h. (1) the Tax code No. 1163-XIII of April 24, 1997, with subsequent changes and amendments (repeated publication: Monitorul Oficial al Republicii Moldova, 2007, special release) PRIKAZYVAYEM:

1. Approve Regulations on compensation of the payments for environmental pollution paid excessively or mistakenly according to appendix to this order.

2. Compensate according to the this provision provisions only the payments for environmental pollution which arrived in the government budget (including overpayments) since January 1, 2017, on the economic classifications specified at the disposal of the Ministry of Finance about procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance approved by the Order (for reporting 2017 – the Order of the Ministry of Finance No. 158 of December 23, 2016).

3. The payments for environmental pollution which arrived till December 31, 2016 are compensated by the Ministry of the environment together with Customs Service.

4. Publish this order in Monitorul Oficial al Republicii Moldova and place on the official page of the State Tax Administration Stat www.fisc.md.

Minister of Finance

Octavian to Armash

Minister of the environment

To Valeriu Muntyan

 

Appendix

to the Joint Order of the Ministry of Finance and Ministry of the environment of the Republic of Moldova of March 6, 2017 No. 45/28

Regulations on compensation of the payments for environmental pollution paid excessively or mistakenly

I. Basic concepts

1.1. The regulations on compensation of payments for environmental pollution (further – the Provision) establish method of compensation of the payments for environmental pollution paid excessively or mistakenly by the taxpayer according to its statement.

1.2. Based on the this provision provisions only the payments for environmental pollution which arrived in the government budget (including overpayments) since January 1, 2017, on the economic classifications specified at the disposal of the Ministry of Finance about the procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance approved by the order are subject to compensation (for reporting 2017 – the Order of the Ministry of Finance No. 158 of December 23, 2016).

1.3. The payments made till December 31, 2016 are compensated by the Ministry of the environment and Customs Service.

1.4. Compensation of the payments for environmental pollution paid excessively or mistakenly into accounts of taxpayers is performed according to provisions of Art. 175 and 176 of the Tax code.

II. The used concepts

2.1. For the purposes of this provision the following concepts are used:

compensation of money – return of the money confirmed as overpayments (including the amounts which are mistakenly listed on components of the national public budget) or which according to the tax legislation shall be compensated into the account of the taxpayer;

repayment of the tax liability by compensation – transfer of the overpayments or amounts which are subject to compensation according to the tax legislation on account of repayment of shortages before the national public budget;

overpayment – the amount paid for environmental pollution, brought or collected including by forced execution, in bigger size, than it is provided according to the tax legislation;

the tax liability – the obligation of the taxpayer to pay to the budget certain amount as tax (duty), collection, penalty fee and/or penalty;

shortage – the amount which the taxpayer owed pay to the budget as tax (duty) or collection, but which did not pay in time, and also the amount of penalty fee and/or penalty;

the payment document – the payment order, information on the translation or the collection order, filled according to provisions of the current legislation;

the IBAN code (The international bank account number) – number of the single signs identifying the bank account of the client opened in bank/treasury at the international level;

the current account of the taxpayer – the structured report chosen from system according to fiscal code of the taxpayer which reflects origin, change and repayment of the obligation to the national public budget in information system of the State Tax Administration (further - IS GNS);

the administrator of the income – the budget organization / body given authority of collection/return, accounting and receipt control to budgets - components of the national public budget.

2.2. For the purposes of this provision the following reducings are used:

IS GNS - Information system of the State Tax Administration;

GNS – State Tax Administration;

TS – Customs Service;

IBAN – (The international bank account number);

NPB – the national public budget.

III. The procedure of request of compensation of the payments for environmental pollution paid excessively or mistakenly

3.1. Compensation of payments for pollution surrounding the circle, paid excessively or mistakenly, is made based on the statement of the taxpayer.

3.2. The statement for compensation of the payments for environmental pollution paid excessively or mistakenly is submitted the taxpayer in divisions of GNS in the place of payment receipt of money.

3.3. The statement for compensation of the payments for environmental pollution paid excessively or mistakenly, according to appendix No. 1 to this Provision, GNS provided by taxpayers to divisions, shall contain the following:

a) name of the payer;

b) fiscal code of the payer;

c) payer's address, contact information;

d) total amount of payments for environmental pollution which shall be compensated;

e) purpose of the amount:

- on account of repayment of shortages of the payer before NPB;

- on account of future obligations of the payer to NPB;

- on the bank account of the payer.

3.4. The following documents which confirm case of overpayment of these payments, and also the right to compensation of paid amount shall be enclosed to the application:

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.