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Ministry of Justice

Republic of Moldova No. 223

of August 10, 2001

INSTRUCTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 23, 2001 No. 10

About compensation of tax amounts on value added

IT IS APPROVED: MINISTRY OF FINANCE

REPUBLIC OF MOLDOVA

 

I. General provisions

1. This instruction determines procedure for charge and compensation (return) of VAT amounts according to provisions of the Section III of the Tax code of the Republic of Moldova "Value added tax" N1415-XIII of December 17, 1997, to the Law on the budget for the corresponding year.

2. In this instruction concepts which values are stipulated in the relevant articles of the laws listed in Item 1 are used.

II. Right to compensation of VAT amounts

3. The subjects registered as taxpayers on value added have the right to compensation of the value added tax in the following cases:

- taxation of goods (services) for export and all types of international carriages of goods and passengers of the VAT on the zero rate established by the Art. 104 (a) of the Section III of the Tax code;

- taxation of goods of the VAT on the zero rate established by the Art. 104 (b) of the Section III of the Tax code;

- taxation of goods at the rate of 8% established by the Art. 96 (b) of the Tax code according to which compensation of VAT amounts according to Art. 101 (3) the Tax code is provided;

- export from customs area of the foreign goods placed under customs regime of re-export (according to Art. 103 (4) the Tax code).

4. According to Article 102, part (8) to the Tax Code, by delivery of goods, services to export, including by all types of the international passenger and freight transportation, compensation of the VAT for acquired inventory items, services is allowed in the presence of confirmation of customs authorities of delivery of goods for export, confirmation of foreign delivery recipients of services, including transport.

5. Determination of the VAT amount which is subject to compensation is performed for each tax period separately.

6. If the subject of the taxation has debt to the budget for the VAT, other taxes, payments, penalty fee and to penalties, the VAT amount which is subject to compensation becomes engrossed in reading on account of repayment of shortage on the VAT or other taxes, payments, penalty fee and penalties according to provisions of the Art. 8 part (4) the Law on procedure for tax collection, charges and other obligatory payments.

7. The taxpayers registered as subjects of the taxation of the VAT are subdivided into three primary groups:

- I group. Taxpayers with high level of credibility;

- II group. Taxpayers with the average level of trust;

- III group. Taxpayers with low level of credibility.

I group. Taxpayers with high level of credibility.

Criteria by which taxpayers are carried to the I group

1. Implementation of activities within at least 3 budget years with maintaining any kind of activities during which the economic agent provided the correct determination of the amounts of taxes, payments and their complete payment at the scheduled time.

2. The statements of checks which are drawn up by regulatory authorities of the country shall confirm that violations of legal acts were not allowed.

II group. Nalogolatelshchiki with the average level of trust. Criteria by which taxpayers are carried to the second group

1. Implementation of business activity within at least 2 years with maintaining different types of activities during which the economic agent provided complete payment of the amounts of taxes and payments at the scheduled time.

2. The last inspection statement which is drawn up by regulatory authorities shall confirm the shown responsibility of the economic agent to the obligations. The violations noted in the act were allowed without malice and their size does not exceed the size of the authorized capital of the company on the date of creation of the act.

3. Acts of thematic checks on compensation of VAT amounts from the budget for deliveries for zero rate (performed earlier) shall demonstrate that violations of the Tax code were not allowed.

III group. Taxpayers with low level of credibility.

Criteria by which taxpayers are carried to III group

The taxpayers registered as payers of the VAT who do not correspond to criteria of groups I and II.

8. Reference of the subjects registered as payers of the VAT to groups of trust is performed by the territorial commission on compensation of the VAT, specially educated as a part of territorial Tax Services where the taxpayer, is registered once a year (January of the corresponding year).

For this purpose taxpayers till January 1 represent to territorial GNI in the place of servicing the statement for reference them to one of groups of trust. The taxpayer shall observe all criteria of this provision for its reference to one of the stated groups. The economic agents referred to category "Large Taxpayers" submit the application in GGNI (DUCCM).

All materials on compensation prepared by DUCCM for decision on compensation are represented by the republican commission on compensation.

9. The territorial commissions on compensation of the VAT are created in each territorial GNI and consist of the chief of inspection, chiefs of the relevant managements, etc. employees.

The territorial commissions gather only in the presence of materials on compensation of the VAT.

The territorial commissions on compensation VATes have the right:

- pass decisions on compensation for the cases established in Item 16 of the instruction, or offer on possibility of compensation for other cases;

- offer reference of economic agents to group of trust according to the instruction.

As a part of GGNI the Republican commission on compensation of the VAT is created. Members of the republican commission are representatives of the organizations specified in appendix N 2 of the instruction. The republican commission has the right:

- consider offers of the territorial commissions on reference to groups of trust and pass the decision;

- pass decisions on compensation

- cancel decisions or reject the offers for possibility of compensation which are taken out by the territorial commissions or DUCCM in cases when they are taken out illegally.

10. The offer of the territorial commission on compensation of VAT amounts on reference of economic agents to groups of trust is sent in 5-day time from the date of its acceptance to GGNI of the Republican commission on compensation of tax amounts on value added.

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