Decision on the Approval of the Regulation on Value Added Taxes Refunding

The Regulation on VAT refund determines the terms (delimiting the terms of control execution and taking decisions and the terms intended directly for refunding) and the order of VAT refunding for economic agents and provides the lists of necessary documents for presentation.

Also, the Regulation contains the standard blanks of the application forms and the procedure of fixing the amount of VAT to refund to economic agents. The approved regulation determines, also, the responsibility for violating the terms of VAT refund that is entrusted to chiefs, deputy chiefs of the territorial State Tax Inspectorate and to tax inspector, who are implied in the process of VAT refund.

For violation of the terms of VAT refund to persons with responsible functions from the body responsible of tax administration according to the article 311 of the Code of the offences of Republic of Moldova No. 218-XVI as of 24.11.2008, in amount of 500 conventional units (10 000 lei).

The full text of the Decision is available at the following address: In Russian language | In state language

The Decision of the Government of Republic of Moldova No. 93 as of 01.02.2013 on the approval of the Regulation on VAT refund. Published in Monitorul Oficial No. 27-30 of 08.02.2013.

Decision comes into force from the date of publication. Since the date of publication is abolished the Government Decision No. 1024 as of 01.11.2010, on the implementation of the Regulation on VAT refund (Monitorul Oficial, 2010, No. 214-220, art. 1136).


 

In the night of 24 to 25 October, 2015 the clock is transferred to winter time

The Consultant reports the following:


In the night of 24 to 25 October, 2015 the clock is transferred to winter time.


In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Procedures for Sealing and Unsealing in Moldova

In order to implement the provisions of Articles 133 and 134 of the Tax Code number 1163-XIII from April 24, 1997, there were adopted the "Guidelines on procedures for sealing and unsealing", which was developed as a guide for employees of the State Tax Service, the mandate of which includes sealing process using the seals of the tax authority (Order of the Main State Tax Inspectorate of the Republic of Moldova "On Approval of the Guidelines for Procedures for sealing and unsealing” № 611 from 07.24.2015).

In the night of 28 to 29 March, 2015 the clock is transferred to summer time

The Consultant reports the following: In the night of 28 to 29 March, 2015 the clock is transferred to summer time.



In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Changes and Additions to Tax Legislation

The Parliament of the Republic of Moldova adopted the law on making changes and additions in some legislative acts which are regulating the taxation area (The Law No.172 as of 12.07.2013 on making changes and additions in some legislative acts).

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