ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 20, 2017 No. 69

About approval of the standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-17) form and Procedure for its filling

1. Approve the standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (The NER-17) form, according to appendix No. 1, and the Procedure for its filling, according to appendix No. 2.

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

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of April 20, 2017 No. 69

Standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-17) Form

See. Standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them" (NER-17) Form

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of April 20, 2017 No. 69

Procedure for filling of the standard form Activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them (the NER-16) Form

1. The activities report, performed by nonresidents in the Republic of Moldova, and about income gained by them (further – the Report) is submitted:

a) the nonresidents performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code according to provisions of article 76 of the Tax Code; and

b) legal entities nonresidents who gain income from the Republic of Moldova from persons, others what specified in article 90 of the Tax Code, according to provisions of article 74 of the Tax Code.

3. The tax period corresponds to calendar year or other period of tax year for which the nonresident performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code shall submit or submitted the Report. The tax period is filled in the form of code which has the following structure: P/AAAA, where P – code of tax period (A letter is specified), and AAAA – year. For example, for 20XX in line item "Tax period" will be specified to A/20XX.

4. Ceased to be valid according to the Order of the Ministry of Finance of the Republic of Moldova of 04.10.2023 No. 90

5. The report is submitted with use of the automated methods of the electronic reporting available in information system of the State Tax Administration. Correction of information in the Report is performed by submission of the corrected reports according to the procedure and in time, provided in article 188 of the Tax Code.

6. The report is signed by the head of the nonresident or his authorized person.

The fact of receipt of the Report in electronic form is confirmed by the electronic receipt confirming adoption of the report with information system of the State Tax Administration, according to the procedure, stipulated in Article 187 Tax codes.

Part one. General information

7. In line item "The name of the nonresident" is specified the name of the nonresident who receives the income / performs activities in the Republic of Moldova.

8. In line item "The fiscal code assigned in the Republic of Moldova" is specified the fiscal code of the nonresident assigned in the Republic of Moldova based on the documents on registration of the nonresident issued by competent authorities.

9. In line item "The fiscal code assigned in foreign state" is specified the fiscal code of the nonresident assigned in foreign state based on the documents on registration issued by competent authorities.

10. In line item "The state of residence" is specified state of the nonresident who performs activities in the Republic of Moldova.

11. In line item "The code of the state" is specified code of the state of the nonresident according to appendix No. 2 to the Technical rules about procedure for printing, use and filling of the customs declaration approved by the Order of Customs Service No. 346-O of December 24, 2009.

12. In line item "The activities code" is specified the code of type of activity determined according to the Qualifier of types of economic activity of Moldova, corresponding to four-digit code.

13. In line item State Tax Administration is specified the name of Management of tax servicing in which sector of servicing nonresidents have the location (legal address) / place of stay.

Part two. Target financing and receipts of purpose

This part is filled with the nonresident performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code, as follows:

14. In line 010 it is specified balance of target financing and revenues to the beginning of the accounting period calculated as difference between total amount the debit and total amount of accounts payable.

15. In line 020 the amount of target financing and the receipts listed by the nonresident (the company which interests are represented in the Republic of Moldova), for purpose implementation of actions is specified.

16. In line 030 the total amount of target financing and receipts is specified.

17. In line 040 the total amount of all costs incurred by the nonresident performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code during the accounting period is specified.

18. In lines 050-100 the structure of the expenses incurred during the accounting period and reflected in financial statements is specified.

19. In line 110 is reflected balance of target financing and receipts by the end of the reporting period, calculated as difference between line 030 and line 040.

Part three. Income gained by nonresidents from implementation of activities in the Republic of Moldova

In this part income gained by persons mentioned in the subitem b) Item 1, and also persons mentioned in the subitem a) Item 1, is reflected if they will register the income from sale, exchange or alienation of different way of the capital assets specified in article 39 of the Tax Code, which are, registered, issued in the territory of the Republic of Moldova in the corresponding accounting period.

Depending on availability of the sources of the taxable income from implementation of activities by nonresidents in the Republic of Moldova (article 71 of the Tax Code) specified in lines 120-150 of the table, taxpayers will fill in column 3 as follows:

20. In line 120 the amount of the income from rendering managerial or consulting services in any area is reflected if this income is gained from resident or if the corresponding income is expenses of permanent mission in the Republic of Moldova irrespective of the place of their rendering (Item b) of h (1) Art. 71 of the Tax code).

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