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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 27, 2017 No. 56

About approval of form of the Declaration of physical person on the income tax and procedure for its filling

For the purpose of execution of provisions of part (4) article 83 of the Tax Code according to the changes made by the Law No. 281 of December 16, 2016 on modification and amendments to some legal acts (Monitorul Oficial al Republicii Moldova, 2016, to Art. No. 472-477, 947), I ORDER:

1. Approve the standard form CET17 Form – the Declaration of physical person on the income tax according to appendix No. 1 and procedure for its filling according to appendix No. 2.

2. The first accounting tax period, according to the approved standard form, will be for 2017, except for taxpayers for whom the tax period about the income tax is from January 1, 2017 to day of entry into force of this order.

3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Minister of Finance

Octavian to Armash

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of March 27, 2017 No. 56

Form of the Declaration of physical person of the income tax and procedure for its filling

See the Form of the Declaration of physical person of the income tax and procedure for its filling (53Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of March 27, 2017 No. 56

Procedure for filling of form of the Declaration of physical person on the income tax

General provisions

1. All taxpayers have the right to submission of the Declaration of physical person on the income tax (further – the Declaration).

2. The declaration shall be provided in duplicate by physical resident persons (according to the income which constitutes subject to taxation based on the tax legislation, in the conditions provided by Items and) and b) to part (2) article 83 of the Tax Code) and/or physical nonresident persons (except for income gained by them in the territory of the Republic of Moldova based on article 71 of the Tax Code).

3. The declaration can be completed both on paper, and in electronic form. The declaration provided on paper is filled in with ink or pen, the data provided in form, capital letters, accurately and correctly are specified. Correction of information in the Declaration is made by submission of the modified Declaration according to the procedure and in time, stipulated in Article 188 Tax codes. The declaration is submitted in electronic form with use of the information resources available in information system of the State Tax Administration, according to the procedure, provided in the instruction for its filling.

4. In the Declaration sources of the income assessed according to provisions of the Tax code No. 1163-XIII of April 24, 1997 and the Law No. 1164-XIII of April 24, 1997 on enforcement of Sections I and II of the Tax code are specified (further – the tax legislation).

5. The amount of the income is specified in the Declaration in lei and bonds, according to model: XXX, YY, where XXX – the whole part (in lei) values, and YY – decimal part (in bonds to the 100-th shares of value).

6. The tax period is specified by coding of tax period for which the Declaration – the ZZZZ code where ZZZZ is calendar year for which the Declaration is submitted is submitted.

7. For submissions of the Declaration for the taxpayers specified in line items And 1, A3 and A 5, is the term established in part (4) article 83 of the Tax Code, for persons specified in line item And 2, term - till the last working day preceding day of departure for persons belonging to line item And 4, the term established in part (4) article 74 of the Tax Code is.

8. The declaration is submitted in division of the State Tax Administration irrespective of the residence of the taxpayer.

Part one. General information

Category of physical person A

9. The category of physical person is marked with putting down of the corresponding symbol "V".

10. The line item of A1 is marked with physical persons who are citizens of the Republic of Moldova, except for the categories specified in A2 line item.

11. The line item of A2 is marked with the Moldavian citizens who intend to replace the residence in the Republic of Moldova with other country.

12. The line item of A3 is marked with other categories of physical persons, except for already earlier marked.

13. The line item of A4 is marked with foreign citizens who for tax purposes are considered as nonresidents as the Republic of Moldova/stateless persons (including as persons who are on vacation or study, being with the diplomatic or consular status, or members of the family of such person, act as the employee of the international organization or as the member of the family of such worker). In the heading "Nationality (Residence)" the country specified in the identity document (passport) of the nonresident or the country where it has the location for tax purposes is marked if it differs from the country which is specified in the identity document (passport).

14. The line item of A5 is marked with the foreign citizen who is considered resident for tax purposes (Item 5 of article 5 of the Tax Code), that is the person which is in the Republic of Moldova at least 183 days within tax year or having the permanent residence in the Republic of Moldova (including being on treatment or rest, on study or in business trip abroad, including the officials of the Republic of Moldova who are located on duty abroad). In the heading "Nationality" the country specified in the document (passport) proving the identity of the nonresident is noted.

Identification data of the taxpayer In

15. B1, surname the name B2 and fiscal code of the taxpayer of B4 are filled based on the data specified in the identity document (the identity certificate or, in case of its absence, other identity document of physical person – the passport, the certificate of birth, etc.).

Fiscal code of the taxpayer – the citizen of the Republic of Moldova is the personal code specified on reverse side of the identity certificate (IDNP). In the absence of the identity certificate as fiscal code serves series and passport number or certificates of birth of physical person or identification number from the identity document, other than the identity certificate (for example: F-9 form, etc.)

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