ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 15, 2017 No. 50

About approval of some standard forms confirming residence and the income tax paid by nonresidents of the Republic of Moldova

For the purpose of execution of the provisions of Art. 79-3 of the Tax code brought by the Law on modification and amendments in some legal acts No. 281 of December 16, 2016. (The official monitor of the Republic of Moldova, 2016, No. 472-477, 947) I ORDER to the Art.:

1. Approve:

1) the standard form CCR17 "Statement for Issue of the Certificate on Residence" Form, according to appendix No. 1;

2) the standard form Form 1-DTA17 "The certificate on residence", according to appendix No. 2;

3) the standard form Form 2-DTA17 "The statement for issue of the certificate on confirmation of the income tax which is paid / withheld in the Republic of Moldova from the income of the nonresident" according to appendix No. 3;

4) the standard form Form 3-DTA17 "The certificate on confirmation of the income tax which is paid/withheld in the Republic of Moldova from the income of the nonresident" according to appendix No. 4;

5) the standard form Form 4-DTA17 "The certificate on confirmation of the income tax which is paid / withheld in the Republic of Moldova from income gained by physical persons foreign citizens or stateless persons which received resident status of the Republic of Moldova".

6) the standard form Form 5-DTA17 "The statement for compensation of the income tax withheld from the sources which are in the Republic of Moldova" according to appendix No. 6.

2. Approve the Instruction about procedure for filling of the standard forms confirming residence and the income tax paid by nonresidents in the Republic of Moldova according to appendix No.7.

3. This order becomes effective since April 1, 2017.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

Standard form CCR17 "Statement for Issue of the Certificate on Residence" Form

See Appendix No. 1

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

Standard form Form 1-DTA17 "Certificate on residence"

See Appendix No. 2

Appendix No. 3

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

The standard form Form 2-DTA17 "Statement for issue of the certificate on confirmation of the income tax which is paid / withheld in the Republic of Moldova from the income of the nonresident"

See Appendix No. 3

Appendix No. 4

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

The standard form Form 3-DTA17 "Certificate on confirmation of the income tax which is paid/withheld in the Republic of Moldova from the income of the nonresident"

See Appendix No. 4

Appendix No. 5

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

The standard form Form 4-DTA17 "The certificate on confirmation of the income tax which is paid/withheld in the Republic of Moldova from income gained by physical persons - foreign citizens or stateless persons which received resident status of the Republic of Moldova"

See Appendix No. 5 

Appendix No. 6

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

The standard form Form 5-DTA17 "Statement for compensation of the income tax withheld from the sources which are in the Republic of Moldova"

See Appendix No. 6 

Appendix No. 7

to the Order of the Ministry of Finance of the Republic of Moldova of March 15, 2017 No. 50

The instruction for filling of the standard forms confirming residence and payment by nonresidents of the income tax in the Republic of Moldova

1. The statement, according to the CCR17, Form is used by physical persons and legal entities – residents of the Republic of Moldova, physical persons foreign citizens or stateless persons which received resident status of the Republic of Moldova, for confirmation of residence of the Republic of Moldova and for receipt of the certificate on residence.

2. The certificate according to the Form 1-DTA17 is used for confirmation of residence in the territory of the Republic of Moldova for the purpose of use of provisions of international conventions (agreements) on avoidance of double taxation signed between the Republic of Moldova and other states.

3. The statement according to the Form 2-DTA17 is used by nonresidents in case of availability or lack of the international treaty for confirmation of the income tax paid (withheld) by the nonresident in the Republic of Moldova from income gained in this territory.

4. The certificate according to the Form 3-DTA17 is used by nonresidents in case of availability or lack of the international treaty for confirmation of the income tax paid by the nonresident in the Republic of Moldova.

5. The certificate according to the Form 4-DTA17 is used for confirmation of the income tax paid in the Republic of Moldova by physical persons foreign citizens or stateless persons which received resident status of the Republic of Moldova, in case of availability or lack of the international treaty.

6. The statement according to form 5-DTA17 is used by the receiver of the income for compensation of the income tax amount withheld in case of payment of the income from the sources which are in the Republic of Moldova which exceeds the income tax amount estimated at the rates provided by conventions (agreements) on avoidance of double taxation signed between the Republic of Moldova and other states.

7. Standard forms of the Form 1-DTA 17, 3-DTA17, 4-DTA17, are filled in in Romanian and, if necessary, in the Russian language / English, at the request of the applicant, and filling of these forms will be executed in the requested language.

8. The CCR17, 2-DTA forms 17, 5-DTA17 can be sent in electronic form, forms 1-DTA 17, 3-DTA17, 4-DTA17 can be issued to GNS in electronic form by means of electronic services, and have the same legal force, as well as those that are represented on paper.

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