ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 18, 2017 No. 234

About modification and amendments in Regulations on compensation of the amounts of excises 

In pursuance of part provisions (6) Article 124 and article 125 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release of February 8), with subsequent changes and amendments, DECIDES: the Government

1. In the Regulations on compensation of the amounts of excises approved by the Order of the Government No. 1123 of September 28, 2006. (Official monitor of the Republic of Moldova, 2006, No. 157, of the Art. 1211), with subsequent changes and amendments, to make the following changes and additions:

In all text of the Provision of the word "Main State Tax Authorities", "territorial state tax authorities", "state tax authority", "tax authority" in all grammatical forms shall be replaced with words 1) State Tax Administration in the corresponding case, abbreviations and the words "GGNI", "BEND", "territorial BEND" to replace with abbreviation of "GNS", and to replace abbreviation of "GUKN" with abbreviation of "GUAKN";

Item 3 to state 2) in the following edition:

"3. The right to compensation of the amounts of excises arises in the cases provided:

a) part (6) article 124 of the Tax Code – export from customs area of products of conversion, in case of payment of excises when importing foreign excise goods to customs area and their placement under customs regime of conversion;

b) part (9) article 124 of the Tax Code:

export from customs area of the Republic of Moldova of the foreign excise goods imported earlier on customs area in customs regime of import;

placement under customs appointment of duty-free shop of the foreign excise goods imported earlier on customs area in customs regime of import;

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