Advanced Search

With Regard To Amendment And Supplement The Regulation On Refund Of Excise Duties

Original Language Title: cu privire la modificarea și completarea Regulamentului privind restituirea accizelor

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
    For the execution of the provisions of article 124 paragraph 1. (6) and article 125 of the tax code no. 1163-XIII of 24 April 1997 (reprinted in the Official Gazette of the Republic of Moldova, 2007 Special Edition of 8 February), with subsequent amendments and additions, the Government DECIDES: 1. Regulation on refund of excise duties, approved by Government decision No. 1123 of 28 September 2006 (Official Gazette of the Republic of Moldova, 2006, no. 157, 1211), with amendments and additions thereto, shall be amended and shall be completed as follows : 1) throughout the text of the regulation, the State Tax Inspectorate "MediaWiki", "territorial State Tax Inspectorate", "State tax organ", "tax", organ of any grammatical form shall be replaced with the phrase "the State tax service, the proper form of the grammar, the acronyms" IFS "," STI "and the words" IFS "territorial-with the acronym" SPS, and the acronym "DGMC"-with the acronym "DGACM";
2) point 3 shall read as follows: "3. The right to a refund of the excise duty is involved in situations provided for by: a) art. 124, para. (6) of the tax code-removal from the customs territory of the products resulting from the processing, in the case of the introduction of excise duties on foreign goods subject to excise duties in the customs territory and their placement in customs procedure of inward processing;
b) art. 124, para. (9) of the tax code: removal from the customs territory of the Republic of Moldova of foreign excisable goods previously placed under a customs territory of importation;
placing under customs duty-free shop of foreign excisable goods previously placed under a customs territory of importation;
placing under customs free zone of foreign excisable goods previously placed under a customs territory of importation;
(c) paragraph 1, art. 125). (22) of the tax code-the delivery of goods from tariff positions 271012310, 271012700 and 271019210 for powering aircraft;
d) art. 125 para. (3) of the tax code-export independently or under contract by the Commission of the excisable goods of own production, placing domestic excisable goods in the duty free stores, placing domestic excisable goods in free economic zones;
e art. 125) para. (32) of the tax code-export of excisable goods, processed and/or produced on the territory of the Republic of Moldova carried out by the subject of entrepreneurial activity and who is not registered as a subject of taxation with excise duties, independently or under contract by the Commission;
f) art. 125 para. (7) of the tax code-procurement by businesses of goods from tariff positions 270710100, 270720100, 270730100, 270750, 270900100, 271012110-271019290, 290110000, 290124000, 290129000, 290211000-290230000, 290244000, 290290000, 290511000-290513000, 290514, 290516, 290519000, 381700800, 381400900, 2909, used as raw material for processing and/or manufacture of goods which are not subject to excise duty. ';
3) section 4 is repealed;
4 in point 5): after the words "at the request of the taxpayer" insert the words "except as provided for in Chapter 2 of this regulation," V2 ", and the phrase" Directorate General of Major Contributors "shall be replaced by the phrase" Large Taxpayers Directorate General Administration ";
the last sentence is excluded;
5 in section 6), the first sentence is completed in the final text ", except in the cases prescribed in Chapter 2 of this Regulation V2";
6) in section 7, the third paragraph shall read as follows: "the execution of the request shall be made within 45 days of the date of the tax body, of which 30 days are intended to carry out the decision of the tax refund, and that includes the term specified in article 21, para. 216. (8) of the tax code, 7 days-for drawing up payment documents and their transmission to the State Treasury for execution, and the remaining 8 days-to perform the actual refund. ';
7) in point 71, 72 "point" shall be replaced with the text "item 72 and 8";
8) paragraph 8, the words ' Algemeen werkloosheidsfonds 16.18 and 201 "shall be replaced with the text" 18, 201 and 208 ";
9) in paragraph 10, the words "as well as advising the inscription" authentic stamp the copy corresponds to the original "is excluded;
11:10) of the first paragraph), the words "fulfilling the obligation of repatriation of funds and ' are mutually exclusive;
b) (b)) shall be repealed;
c) in subparagraph (c)), the words "bank statement" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)";
11) point 12: the first paragraph) shall read as follows: "for the export of goods subject to excise duty effected under the conditions of the contract of mandate, the right to a refund of the excise duty arises on the subject of taxation-taxation.";
b) (b)) shall be repealed;
c) in subparagraph (c)), the words "bank statement" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)";
d) in subparagraph (d)), the words "bank statements" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)," and the word "stamp", in both cases, replace the word "signature";
12) in point 13: the first paragraph) shall read as follows: "for the export of goods subject to excise duty effected under the terms of the contract by the Commission, entitled to a refund of the excise duty appears to the subject of taxation-principal.
b) (b)) shall be repealed;
c) in subparagraph (c)), the words "bank statement" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)";
d) in subparagraph (d)), the words "bank statements" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)," and the word "stamp", in both cases, replace the word "signature";
13) at point 141 fifth paragraph, the words "bank statement" shall be replaced with the text of "the Bank's statement (if it follows from the terms of the contract)";
14) supplemented by section 142 the following contents:

142. "to obtain a refund of the excise duty paid for excisable goods processed and/or produced on the territory of the Republic of Moldova intended for export, the subject of entrepreneurial activity, which is not registered as a subject of taxation with excise and export independently or under contract by the Commission shall submit to the State tax service authorities the following evidence: a) the contract (contract) concluded with the foreign partner regarding the delivery of goods subject to excise duty. In the case of the supply of goods to export excisable goods shall be effected, according to the agreement, by the Commission, the Commission shall submit to the principal organ of the State tax service fee and contract agreement (contract) concluded by the Commission with the foreign partner;
b) accounts and bank statement (if it follows from the terms of the contract) which confirms the de facto payment to the vendor account of the subject of entrepreneur activity and who is not registered as a subject of excise tax (principal) amount arising from purchase of goods subject to excise duty which have been processed and/or produced on the territory of the Republic of Moldova;
c) accounts and bank statement (if it follows from the terms of the contract) which confirms receipt of de facto, on the subject of entrepreneurial activity and who is not registered as a subject of taxation with excise amount arising from sale of the foreign partner of excisable goods processed and/or produced on the territory of the Republic of Moldova;
d) tax bill relating to procurement of goods subject to excise duty, processed and/or produced on the territory of the Republic of Moldova, shipped (transported) for export, specifying the amount of the excise duty. ';
15) the title of chapter V shall read as follows: "the DETERMINATION of the AMOUNT of EXCISE DUTY in CASE of DELIVERY OF GOODS SPRERESTITUIRE FROM TARIFF POSITIONS 271012310, 271012700 and 271019210 for POWERING AIRCRAFT";


16 points 16 and 17) shall be repealed;
17) point 18 shall read as follows: "18. The right to reimbursement of amounts paid on the importation of excise goods subject to excise duty from tariff positions 271012310, 271012700 and 271019210 are benefiting from economic operators, irrespective of whether or not you are subjects of taxation with excise, which delivers these goods to power civilian aircraft (both ships belonging to domestic or foreign airlines, as well as those). ";
18) at paragraph 19, the words "16 and" is excluded;
19) point 20 shall read as follows: "20. The amounts of the excise duties to be repaid in the case referred to in item 18 of this regulation constitute excise amounts paid from the budget for the importation of goods subject to excise duty up to the quantity of such goods supplied to power the aircraft during the fiscal for which the refund is claimed.
20) shall be supplemented with the V2 and V3 chapters with the following content: "V2. REFUND of EXCISE DUTIES PAID to the INTRODUCTION of FOREIGN EXCISABLE GOODS into the CUSTOMS TERRITORY and THEIR PLACEMENT in CUSTOMS PROCEDURE of INWARD PROCESSING with the REMOVAL FROM the CUSTOMS TERRITORY OF GOODS RESULTING FROM PROCESSING 204. Economic agents, regardless of whether or not they are registered as subjects of taxation with excise duty, the excise duty shall be made on reimbursement of amounts paid to the introduction into the customs territory of the Republic of Moldova of foreign excisable goods under inward processing customs arrangements in case of removal of the products resulting from the processing of customs territory.
205. excise Amount punishable in the conditions referred to in paragraph 204 of this Regulation shall be determined based on the amounts paid to the introduction of excise goods, up to the quantity of such goods incorporated in the compensating products removed from the customs territory of the Republic of Moldova taking into account the rate of return approved by the customs body.
206. The refund of excise duties paid when entering the customs territory of the Republic of Moldova of foreign excisable goods under the inward processing procedure shall be carried out only if the removal of compensating products into which were incorporated into the goods in question is carried out by the same person who introduced the goods. ';


V3. REFUND of EXCISE DUTIES APPLICABLE to PROCUREMENT by BUSINESSES of goods FROM TARIFF POSITIONS 270710100, 270720100, 270730100, 270750, 270900100, 271012110-271019290, 290110000, 290124000, 290129000, 290211000-290230000, 290244000, 290290000, 290511000-290513000, 290514, 290516, 290519000, 381700800, 381400900, 2909, USED AS RAW MATERIAL for PROCESSING and/or MANUFACTURE OF GOODS which are NOT SUBJECT to EXCISE DUTY on 207. Economic agents, regardless of whether or not they are subject to the excise tax, excise duty refund shall be made of the amounts originally paid extinguishment of debts towards the State budget, and in the absence of debts, at the request of the operator, the operator's bank account to purchase goods from tariff positions 270710100, 270720100, 270730100, 270750, 270900100, 271012110-271019290, 290110000, 290124000 , 290129000, 290230000, 290211000, 290244000-290290000, 290511000-290513000, 290514, 290516, 290519000, 381700800, 381400900, 2909, where used goods referred to as raw material for the production and/or use of goods which are not subject to excise duty.
208. where goods assigned to the headings mentioned in paragraph 207 are used as raw material for the production and/or use of goods subject to excise duty, the amounts of the excise duties paid when purchasing their pass in your account in accordance with the mechanism laid down in article 125 para. (7) of the tax code.
209. in order to qualify for reimbursement of amounts of excise duty, the operators referred to in point 207 of this Regulation shall submit to the territorial subdivision application, to which the SPS are attached copies of primary documents (invoices/bills) and copies of documents confirming payment of excise duty in the budget.
2010. The amounts of the excise duties to be refunded in the cases provided for in paragraph 207 of this Regulation shall be determined in the following manner:

to determine the excise amounts) paid to the budget in respect of goods subject to excise duty (including import), up to the quantity of the raw material used in the manufacture and/or use of goods which are not subject to excise duty delivered (distributed) in the fiscal period in respect of which the refund is claimed;
(b) of the amount of excise duty) within the limits of arrears of the taxpayer compared to the national public budget, on the basis of the application in accordance with Annex 1 to the regulation relating to the extinguishment of tax liability by compensation obligation, at the request of the taxpayer, approved by order of the Minister of Finance No. 42 on 7 July 2004, submitted by the taxpayer shall extinguish these arrears towards the national public budget, except tax obligations managed by customs bodies;
с) excise amount which can be transferred to the bank account of an entity is determined as the difference between the amount of excise duty laid down under) and the past extinguishment of arrears to the budget of the payer to other taxes and fees. "
2. Paragraph 1 subparagraph (1)) shall be implemented as from 1 April 2017, with the exception of the text "and the acronym" DGMC "-with the acronym" DGACM ".