Amending And Supplementing Government Decision No. 101 Of February 5, 2013

Original Language Title: pentru modificarea şi completarea Hotărîrii Guvernului nr. 101 din 5 februarie 2013

Read the untranslated law here: https://www.global-regulation.com/law/moldova/5967619/pentru-modificarea-i-completarea-hotrrii-guvernului-nr.-101-din-5-februarie-2013.html

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For enforcement of Art. 793 para. (5) (7) (9) and art. 136 lit. i) of the Tax Code no. 1163-XIII of 24 April 1997 (republished in the Official Gazette of the Republic of Moldova, 2007 special edition), as amended and supplemented, the Government DECIDES:
Government Decision no. 101 of February 5, 2013 "On approval of standard forms confirming residency and income tax paid by non-residents in the Republic of Moldova" (Official Gazette of the Republic of Moldova, 2013, no. 31-35, art. 150) is amended and supplemented as follows:
1) the decision point 1 is completed with paragraph seven as follows:
"the form form CCR-15" Application for a certificate of residence, according to appendix. 51 ';
2) throughout the annexes, the text "Nr. d / o "is replaced by" no. crt. "
3) Annex no. 1 section 2, the words "This certificate is issued to companies, individuals" are replaced by "This certificate is issued to the company or individual, as appropriate";
4) Annex. 2:
a) in section 1:
text "certificate of residence of the state with which Moldova has concluded the Convention (Agreement) to avoid double taxation" is replaced by "Name of document proving residency rule that Republic Moldova has concluded agreement (agreement) to avoid double taxation ";
Five six fields are excluded;
B) in section 5, the words "private information specified in Chapters 1, 2 and 3 of this certificate are correct" is replaced by "the information indicated in compartments 1, 2 and 3 of this certificate is correct";
5) the Annex. Three compartment 1, the text "certificate of residence of the state with which Moldova has concluded the Convention (Agreement) to avoid double taxation" is replaced by "Name of document proving residence state with which Moldova has concluded agreement (agreement) for the avoidance of double taxation ";
6) is filled with Annex. 51 follows:
Annex No.51


7) Annex. 6:
a) throughout the text, the words "State Tax Inspectorate" and "territorial state tax inspectorate" in any grammatical form, replace the words "tax authority" at the appropriate grammatical form;
B) in paragraph 1, the words "at the request of nonresident attestation of residence" is replaced by "attestation of residence of the applicant";
C) shall be supplemented with paragraph 51 as follows:
"51. Demand, according to Form CCR-15 is used by individuals and legal residents of the Republic of Moldova, foreign citizens or stateless individuals who have obtained resident status for Moldova Moldova residency certification. "
D) point 9 shall read as follows:
'9. On completion certificates and applications are not allowed corrections and erasures. "
E) shall be supplemented with paragraph 91 as follows:
"91. In case of loss or damage to certificates issued, the tax on the basis of an application made by the taxpayer in the free form, will issue the required certificate before the expiration of the limitation period prescribed by the conventions (agreements) for avoidance of double taxation, under the original number, marked "Duplicate" and with date of issuance thereof. "
F) 13:
in paragraph one, the words "regardless of the number, type and regularity of income paid, based on the request made arbitrarily" is replaced by 'every natural or legal person resident regardless of the number, type and regularity of income paid on the basis of demand under Form CCR-15 ";
Point 1)
a) is excluded;
In point b), the words "foreign State" is replaced by "in / from the foreign state" and finally completed with the text "for the fiscal period applies for residence certificate";
Paragraphs 2) and 3) shall read as follows:
"2) for individuals Moldovan citizens:
a) copy of identity card or any other document proving identity and residence of the individual;

B) copy attesting to obtain income / foreign state or a copy of the invitation to work or confirmation issued by undertaking active individual, translated into the official language of the translators as prescribed in Law no. 264-XVI of 11 December 2008, bearing the translator's signature by the notary, except for contracts written in English or Russian, for the fiscal period for requesting the certificate of residence;
3) foreign citizens or stateless individuals who, for tax purposes, have obtained residence status of Moldova:
a) copy of the passport of the individual foreigner or stateless passport or copy of residence permit (provisional) or copy of the ID;
B) the original document, issued by the Border Police, about the inputs and outputs to / from Moldova for the corresponding fiscal year, confirming the presence individual foreign citizens in Moldova for a period or periods exceeding in total 183 days.
In calculating the period of 183 days will include the following days:
- all days of physical presence including days of arrival and departure; and
- days spent outside the State of activity, as well as Saturdays and Sundays, national holidays, holidays and business trips directly related to the recipient in that country after it was restarted work on its territory;
C) copy attesting to obtain income / foreign state or a copy of the invitation to work or confirmation issued by undertaking active individual, translated into the official language of the translators as prescribed in Law no. 264-XVI of 11 December 2008, bearing the translator's signature by the notary, except for contracts written in English or Russian, for the fiscal period for requesting the certificate of residence. "
G) point 14 shall read as follows:
"14. Of attestation of residence of individuals are foreign citizens or stateless persons who have been in Moldova for more than 183 days, are issued Form 1-DTA 13, based on the application (Form CCR-15) and documents given in paragraph 13 point 3), submitted to the tax. "
H) point 15 shall be excluded;
I) in section 16, paragraph 3), after the word "domicile" the words' under 'ID';
J) shall be supplemented with sections 151-153 as follows:
"151. If paying dividends presents copy of extract from the shareholder register and extract from the minutes of the meeting of shareholders and in the case of private limited companies - a copy of the extract of the minutes of the meeting of founders.
152. Attestation of residence and income tax paid by non-residents in the Republic of Moldova can be performed and forms of foreign states, with the translation in the national language translators carried out as prescribed in Law 264-XVI of 11 December 2008, legalization of the translator's signature by the notary, except those presented in Russian and English, which applies the signature and stamp tax authorities.
153. In procedures agreed between Moldova and another Contracting State, attesting to residency and income tax paid by non-residents in the Republic of Moldova shall be based on forms completed by the taxpayer Contracting State, the annexation of Moldova residence certificate (Form 1 DTA-13), authenticated by the seal of the tax authorities of the Republic of Moldova. "
K) in paragraph 23, the words "notarized" is replaced by "performed by translators as prescribed in Law 264 of 11 December 2008, bearing the translator's signature by the notary" and the words " except contracts drawn up in Russian and in English "is replaced by" performed by translators under the act, with the exception of contracts drawn up in Russian or English, for the fiscal period applies for residence certificate ";
L) 25:
point 3) reads as follows:

"3) if the non-resident income tax shall be performed in accordance with the Convention (agreement) for the avoidance of double taxation between Moldova and the State in the name of the document falls completion certificate attesting residence and name of the state with which the Republic Moldova has concluded agreement (agreement) for the avoidance of double taxation and the number, date and period of validity of the said document. If the nonresident income tax is performed in accordance with the provisions of the Tax Code, in turn indicate that the sign "-" ";
Point 4) shall be excluded;
Point 5) to read as follows:
"5) data on the headquarters / residence of the beneficial income as identity documents or registration of business";
Point 6) is excluded;
M) in paragraph 27, subparagraph 5) is in the end the words "apply to taxable income";
N) in section 31, after the words "under" the words "Form 2-DTA-13 and";
A) paragraph 32 shall read as follows:
"32. If the income taxation of nonresident is performed in accordance with the Convention (agreement) for the avoidance of double taxation between the Republic of Moldova and State, to complete the certificate fill in the name of the document proving residence and name of the state with which Moldova has concluded agreement (agreement ) double taxation and the number, date and period of validity of the said document. If the nonresident income tax is performed in accordance with the provisions of the Tax Code, in turn indicate that the sign "-". ";
P) in section 34, second paragraph reads as follows:
"To obtain the certificate, the individual foreign citizens who obtained residency status of Moldova will present the following documents:
1) residence certificate (form 1-DTA-13);
2) obtain a copy of the contract evidencing income / foreign state or a copy of the invitation to work or confirmation issued by undertaking active individual, translated into the official language of the translators as prescribed in Law no. 264-XVI of 11 December 2008, bearing the translator's signature by the notary, except for contracts written in English or Russian, for the fiscal period for requesting the certificate of residence ";
Q) in section 37, the first sentence reads as follows:
'request to be executed and submitted by the income beneficiary or payer of income based on the request from the recipient to the tax payer instead of servicing income. "
R) paragraph 40:
in paragraph one, after "the place of service" the words "the payer of income";
In point 3), the words "notarized" is replaced by "by translators as prescribed in Law 264 of 11 December 2008, bearing the translator's signature by the notary"
Subparagraph 4), after the words "translated into the official language" the words "carried out by translators as prescribed in Law 264-XVI of 11 December 2008, bearing the translator's signature by the notary" ;
Point 6) is excluded;
S) Section 41:
in one paragraph, the third sentence reads as follows: "Preparing documents for payment and refund of the amount paid in excess actual, confirmed by the decision shall be made in the generally established by the Ministry of Finance . ";
Second paragraph shall be excluded;
T) in the end the new compartment as follows:

"The application for a certificate of residence (Form CCR-15)

51. Demand, according to the standard form (Form CCR-15), is used by applicants, natural and legal persons, foreign citizens or stateless persons who have obtained resident status of Moldova, to obtain a certificate of residence (Form 1 DTA-13).
52. The request is part of the information relating to:
1) the name of the taxpayer (company or individual name and surname) and its tax code;
2) data on the headquarters / residence of the applicant, as identity documents (give town, street and number);
3) contact information (indicated phone and email);

4) the name of the document proving residence and, comma, titled State with which Moldova has concluded agreement (agreement) for the avoidance of double taxation;
5) tax period for requesting the certificate of residence.
Enclosing documents (specify name, number and date of document and file number) listed in point 13 subpct.2) of Annex No.6.
53. The application shall be signed by the taxpayer or the person responsible.
54. When applying for a certificate of residence to the tax, the taxpayer shall be handed a receipt signed by the officer that received the request, indicating the date and telephone contact. "

Interim Prime Minister Gheorghe Brega