ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 19, 2017 No. 235

About approval of the Regulations on repayment of the tax liability by compensation and/or compensation of money

Based on part (9) article 175 of the Tax Code of the Republic of Moldova No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on repayment of the tax liability by compensation and/or compensations of money it (is applied).

Approved by the Order of the Government of the Republic of Moldova of April 19, 2017 No. 235

Regulations on repayment of the tax liability by compensation and/or compensation of money

I. General provisions

1. The regulations on repayment of the tax liability by compensation and/or compensation of money (further – the Provision) are developed for the purpose of execution of provisions of articles 175 and 176 of the Tax Code and establish the mechanism of repayment of the tax liabilities at the expense of the amounts of overpayments and/or the amounts which according to the tax legislation are subject to compensation, and also the mechanism of compensation of the amounts on the bank account of the taxpayer, including also those which were mistakenly listed on components of the national public budget.

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

repayment of the tax liability by compensation – transfer of the amounts 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;

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;

overpayment – the amount paid as tax (duty), collection, penalty fee and/or penalty, 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 constituted according to provisions of the current legislation;

the internal tax deed – the document published according to the procedure, established by the State Tax Administration, for the purpose of reflection in personal accounts of taxpayers of legalized procedures according to which in system of accounting are reflected origin, change or repayment of the tax liability;

the IBAN code (the international bank account number) – number of symbols by means of which unique identification at the international level of the bank account of the client opened in bank is performed;

the account of the taxpayer – the structured report on the basis of fiscal code of the taxpayer which reflects origin, change and repayment of the obligation to the national public budget;

the administrator of the income – the budget organization / body, given authority on collection/return, accounting and receipt control to budgets - components of the national public budget and their calculations and payment, responsible for correctness.

3. Repayment of the tax liability by compensation is performed by transfer on account of shortage of the overpayments or the amounts which are subject to compensation according to the tax legislation. Compensation is performed at the initiative of the State Tax Administration or according to the statement of the taxpayer if the tax legislation does not provide other, by means of filling of payment documents or internal tax deeds.

4. Compensation of funds for the bank account of the taxpayer or cash (only physical persons which do not perform business activity) is performed only on the basis of the statement of the taxpayer.

5. The physical persons which are not performing business activity submit the application for compensation of overpayments of the income tax to the terms established by the Tax code.

6. Compensation is performed provided that the corresponding taxpayer has no shortages before the national public budget. In case the taxpayer has outstanding obligations to the budget, their repayment is performed in priority procedure.

7. In case of non-presentation of the statement for compensation of money surplus of the amount of overpayment or the amounts which are subject to compensation according to the tax legislation remains on account of repayment of future tax liabilities on the same payment type.

8. The State Tax Service performs repayment of the tax liability by compensation within the powers established by the Tax code with observance of requirements of this provision.

9. The service of taxation and local charges performs powers on repayment of the tax liabilities by compensation according to provisions of the Tax code and this Provision by initiation of the procedure and submission of necessary documents to the State Tax Administration, and also by means of updating of the account of the taxpayer beneficiary of repayment of the tax liability by compensation and/or compensation.

10. Repayment date of the tax liability by compensation completion date of the payment document is considered the State and/or territorial Treasury.

II. The procedure of repayment of the tax liability by compensation and/or compensation of money based on the statement of the taxpayer

11. The statement for repayment of the tax liability by compensation and/or compensation of money is submitted in division of the State Tax Administration in the place of servicing of the taxpayer according to the sample given in appendix No. 1 to this Provision and contains the following:

1) specifying of division of the State Tax Administration to which it is addressed;

2) date and number of the statement according to outgoing correspondence of the taxpayer;

3) name/surname, name of the taxpayer;

4) fiscal code of the taxpayer;

5) address of the taxpayer, contact information;

6) the total amount of overpayment or the amount which according to the tax legislation is subject to compensation;

7) the amount, code of economic classification, the settlement, division which shall perform compensation/compensation;

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