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With Regard To Modifying And Completing Some Legislative Acts

Original Language Title: cu privire la modificarea și completarea unor acte legislative

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    The Parliament adopts this organic law.
Art. I.-in article 131 of the law nr. 146-XIII of 16 June 1994 regarding State Enterprise (Official Gazette of the Republic of Moldova, 1994, nr. 2, art. 9), as amended, in paragraphs (2) and (3) shall read as follows: "(2) Selecting audit companies for auditing the annual financial statements shall be carried out by the enterprise according to the criteria laid down in paragraph 1. (3) the selection of mode companies audit and the terms of reference shall be determined by the Government.
(3) the audit Company must meet the following criteria: (a) according to the situation) on 31 December of the preceding period, in an annex to the licence for the conduct of audits to be indicated at least 2 Certified Auditors, one of whom should have experience in the field of at least 5 years;
b) audit, society as well as auditors of the company audit may not have penalties imposed as a result of external control of the quality of audit work for the previous reporting period, which is confirmed by the Supervisory Board of audit activity. "
Art. II.-Article 32 of Act No. 837-XIII of 17 May 1996 regarding public associations (republished in the Official Gazette of the Republic of Moldova, 2007, nr. 153-156 BIS), as amended, is modified and completed as follows: in the first paragraph, which becomes paragraph 1, letter f) is repealed;
article is supplemented with paragraph (2) with the following contents: "(2) the Certification Commission to obtain information regarding the lack or existence of government budget overdraft in relation to national public associations, using the data from the automated information system" of the taxpayer's current account "of the main State Tax Inspectorate through interoperability platform set up by the Government."
Art. III.-Regulation concerning the creation and use of the road fund, approved by the decision of the Parliament. 893-XIII of 26 June 1996 (Official Gazette of the Republic of Moldova, 1996, no. 57, Article 557), with subsequent amendments, shall be amended as follows: 1. In paragraph 1, letter e) is repealed.
2. In paragraph 4, the words ', s) "is excluded.
3. the name of the LIVING compartment shall read as follows: "VII. The fee for the marketing of natural gas for use as fuel for motor transport units ".
4. Section 27 is repealed.
5. In paragraph 36, the words ', s) "is excluded.
Art. IV.-in article 89 of the law nr. 1134-XIII of 2 April 1997 on public limited companies (republished in the Official Gazette of the Republic of Moldova, 2008, no.1-4, art. 1), as amended, in paragraphs (1) and (11) shall read as follows: "(1) mandatory Audit of the annual financial statements shall be carried out at the company in which the State's share exceeds 50% of the share capital. Selecting audit companies for auditing the annual financial statements shall be made by the company in accordance with the criteria referred to in paragraph 1. (11) the selection of mode companies audit and the terms of reference shall be determined by the Government.
(11) company auditors must meet the following criteria: (a) according to the situation) on 31 December of the preceding period, in an annex to the licence for the conduct of audits to be indicated at least 2 Certified Auditors, one of whom should have experience in the field of at least 5 years;
b) audit, society as well as auditors of the company audit may not have penalties imposed as a result of external control of the quality of audit work for the previous reporting period, which is confirmed by the Supervisory Board of audit activity. "
Art. V.-the tax code no. 1163-XIII of 24 April 1997 (reprinted in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), as amended, is modified and completed as follows: 1. In the text of the code, the word "employer" shall be replaced with the word "employer".
2. In article 6, paragraph (5) shall be supplemented with the letter g) with the following contents: ") tax on wealth."
3. In article 7, paragraph 5 shall read as follows: "(5) For execution. 6 paragraph 1. (10), taxpayers have subdivisions and/or dutiable calculated by payment obligations and tax sting related taxable object corresponding to the subdivision of the place of their location (excluding value added tax, excise taxes to introduce into the road fund and income tax established under Chapter II, paragraph 71, title II). "
4. In article 12, paragraph 14), after the word "income" shall be inserted the word "gross".
5. Article 17 shall read as follows: "Article 17.  Taxation of income of the deceased owner's income generated by the property of the deceased shall be deemed to be income of the heir, after acceptance of the succession. "
6. In article 18, the letter o) shall be completed in the final text "and which are not taxable under tax laws".
7. In article 19, letter d), the words "as a result of the positive difference" shall be replaced with the words "concluding from the positive difference".
8. Article 20: the letter t), "National Olympic Committee" shall be replaced with the phrase "National Olympic Committee and Sports";
paragraph, the words "z11) and art" shall be replaced with the words "art and science".
9. Article 9 (3): in section 1), the words ' For some groups of transactions, the Ministry of finance may fix an exchange rate environment. "is excluded;
paragraph is completed with 21 points) and 31)-33) with the following content: "21) If the operation is carried out in foreign currencies against which the National Bank of Moldova does not quote the Moldovan Leu, then the conversion takes place in two stages. Initially, foreign currency is recalculated in other foreign currencies against which the National Bank of Moldova Moldovan Leu rate. This method is used for the direct correlation between the courses of those foreign currencies. The amount thus obtained in other foreign currency is recalculated in national currency at the official rate of MDL. "
"31) Date the transaction is deemed to be the date reflected in the statement of account of the Bank, and in other cases-the date referred to in the primary documents. The dispatch of the goods, the date on which the transaction is deemed to be the date indicated in the accompanying documents of the supplier, which shall coincide with the date of the communication of the goods to the carrier or operator with date of receipt by the buyer's representative, regardless of the period in which was reflected in the accounts of the Contracting Parties, in accordance with INCOTERMS. The operator at the time of transmission of the carrier of the goods shall be considered passing into the possession of the purchaser and shall represent the date of the transaction.
32) If during the period that has elapsed from the date of the transaction and before the payment of the debt created the official exchange rate of Moldovan Leu has changed, then the difference in exchange rate occurs. If payment takes place over the same period of the fiscal year in which the transaction occurred, then the difference in exchange rates between the amount reflected in the General Ledger and the amount actually paid constitutes income or loss for the current fiscal year.
33) where the payment for the debt created does not take place in the same period of the fiscal year in which the transaction occurred, it is re-evaluated by the taxpayer at the official exchange rate of the NBM on the last day of the fiscal year for which the tax declaration, and the difference of exchange rate published is considered as income or loss of the same fiscal year. Regardless of any fluctuation in the price of the official Moldovan Leu in the future, reflecting the financial situation of the taxpayer at the balance sheet date, foreign currency accounts are reflected in the equivalent in national currency at the official rate of MDL in relation to foreign currency valid on that day. The difference between the amount indicated in the accounts and the amount that was reflected in the General Ledger transaction during the period or the previous year is considered as income or loss. ' in paragraph 5) shall be repealed;
article is completed with paragraph 4 with the following contents: "(4) a person who makes a donation in the form of money is considered as a person who has earned income in the magnitude of the amount of money donated, with the exception of the amount donated by an individual who does not have entrepreneurial activity in the part of this amount shall not exceed taxable income."
10. Article 24: (41) shall read as follows: "(41) by way of derogation from the provisions of this article, of article 23. 26 and 27, the deduction for wear and tear and maintenance expenses, operation and repair of cars used by the persons specified in minor groups 112 and 121 from the classification of occupations in the Republic of Moldova, deductible under this title, it only allows for one car for every person specified in minor groups 112 and 121 from the classification of occupations in the Republic of Moldova and only for the purposes of the business of an entrepreneur. "

article is supplemented with paragraph 21 with the following contents: "(21) a deduction for expenses incurred for obtaining private scholarships in the manner established by the Government."
11. Article 31: in paragraph 2, the words "the breakdowns in reserve funds" shall be replaced with the word "provisions";
article is supplemented with paragraph 7 with the following contents: "(7) by way of derogation from paragraph 1. (6), microfinance organisations that practice financial leasing activity are allowed a deduction of provisions intended to cover claims relating to non-recovery of the leasing rates and interest in the amount of up to 5% of annual average balance of receivables relating to contracts of lease, unless such claims are due from a person who is not affiliated to the taxpayer. "
12. Article 32: in paragraph 1, the words ", in equal shares," is excluded, and the word "three" shall be replaced with the word "five";
in paragraph 2, the word "two" shall be replaced with the word "four".
13. In article 36, paragraph (1) shall read as follows: "(1) the economic agent resident is entitled to the deduction of any donations made during the fiscal year as philanthropy or sponsorships, but no more than 5% of the taxable income."
14. In article 42, paragraph 3 shall be repealed.
15. In article 45, paragraph (1) shall read as follows: "(1) In the case of contracts (agreements) over the long term, people who apply to the accrual method shall keep records of income, deductions, transitions and other account transactions relating to such contracts, the percentage not fulfilled."
16. In article 71 (1) m), the words "Office of destination" shall be excluded.
17. In article 82, paragraph 1 shall be completed in the final text ", except that issued in English or in Russian."
18. Article 83: (2): make the letter a1) with the following content: "a1) people who practice occupational activity, regardless of the presence of their tax obligation;" the letter d), the words "and the people who manage the succession in accordance with art. 17.0 "is excluded;
in paragraph 4, the words "paragraphs 1 and 2. (5) to (10) "shall be replaced with the words ' paragraphs 1 and 2. (5) to (9) ";
in paragraph (10) shall read as follows: "(10) a representation that obtain the status of permanent representation in accordance with art. 5 item 15) is required to submit the first statement regarding income tax, filed to the territorial body of the State tax service, and information relating to the tax period during which the activity was deployed, beginning with the day that has been launched by the developer and until the time of registration as a permanent representation in the reporting fiscal year. "
19. In article 84, paragraph 3, the words "transfer from budgets of administrative territorial units" shall be replaced with the words ' transfer from the budget ".
20. Article 88: (5) shall read as follows: "(5) the income of a physical person who does not carry out entrepreneurial activity, resulting from the provision of services and/or works and income of members of the Council or the Commission of audit of enterprises are regarded as salary from which tax is withhold according to the quota referred to in article 15 (a). a). "
21. In article 90, after the words "the bailiff," shall be inserted the words "authorised administrators".
22. Article 901: (34), after the words "and send the" insert text "persons specified in art. 54, and ";
in paragraph 4, the words ' (1), shall be excluded.
23. Article 92: in paragraph 3, the words "in the value of income paid" shall be replaced with the words "whether paid income (by type)", and finally it is completed with the text: "where, during the tax period, the persons who are obliged to deduct tax at source shall be closed or reorganized by dismemberment, they are to submit the said report within 15 days from the date of approval of the balance sheet for liquidation of the enterprise in key the process of liquidation or reorganization. "in paragraph 4, after the words" art. 901 "insert the words" and article. 91 paragraphs 1 and 2. (1)”.
24. Article 94 (c)), after the words "legal and physical persons," shall be inserted the words "with the exception of socio-political organisations,".
25. Article 96 (b)): the fourth indent shall be added in the final text ", as well as the transport and distribution of natural gas";
the fifth indent, the figures "070960100" shall be replaced with the ' 070960 ' and ' 70999600.0 ' after insert "e.g. 070999900-dill and parsley,".
26. Article 97 shall be supplemented by paragraphs (6) and (7) with the following contents: "(6) in determining the taxable value of taxable delivery contracted in foreign currency, the exchange rate to be applied is the official rate of MDL valid at the date when the tax obligation concerning the T.V.A. (7) If the operation is carried out in foreign currencies against which the National Bank of Moldova does not quote the Moldovan Leu then the conversion takes place in two stages. Initially, foreign currency is recalculated in other foreign currencies against which the National Bank of Moldova Moldovan Leu rate. This method is used for the direct correlation between the courses of those foreign currencies. The amount thus obtained in other foreign currency is recalculated in national currency at the official rate of MDL valid at the date when the tax obligation concerning the T.V.A., "
27. Article 98: single paragraph becomes paragraph 1;
article is supplemented with paragraph (2) with the following contents: "(2) in respect of supplies of goods and services within the territory of the Republic of Moldova, contracted in foreign currency settlement in national currencies, shall be applied to the official exchange rate of the NBM on the date of payment, and the differences between the calculated value of the goods and services tax at the date of issue of the invoice and the calculated value of the goods and services at the official rate of MDL set at date of payment constitute taxable value of supply of goods contracted services in foreign currency. "
28. In article 101, paragraph 8 shall read as follows: "(8) Refund T.V.A. pursuant to this article shall take place only subject of taxation who has decision for repayment of debt extinguishment T.V.A. in relation to the national public budget, and in the absence of debts, at the request of the subject of taxation, on behalf of its future obligations in relation to the national public budget or from the bank account of the subject of taxation, respectively.
It is prohibited to refund debt extinguishment T.V.A. creditors subject of taxation who has decision restituting T.V.A., including legal and physical persons assignees. "
29. Article 1011: paragraph 4 shall read as follows: "(4) Refund T.V.A. pursuant to this article shall take place only subject of taxation who has decision for repayment of debt extinguishment T.V.A. in relation to the national public budget, and in the absence of debts, at the request of the subject of taxation, on behalf of its future obligations in relation to the national public budget or from the bank account of the subject of taxation, respectively.
It is prohibited to refund debt extinguishment T.V.A. creditors subject of taxation who has decision restituting T.V.A., including legal and physical persons assignees. "in paragraph (5) shall be repealed.
30. In article 1013: under paragraph (1), after the words "in motor vehicles" insert text "of heading 8702";
(2) shall read as follows: "(2) a refund of the T.V.A. pursuant to this article shall take place only subject of taxation who has decision for repayment of debt extinguishment T.V.A. in relation to the national public budget, and in the absence of debts, at the request of the subject of taxation, on behalf of its future obligations in relation to the national public budget or from the bank account of the subject of taxation, respectively.
It is prohibited to refund debt extinguishment T.V.A. creditors subject of taxation who has decision restituting T.V.A., including legal and physical persons assignees. "
31. Article 102: supplemented (31) with the following contents: "(31) into account, an amount paid or T.V.A., which is to be paid, for goods, services purchased that are used for carrying out what supplies do not constitute taxable objects T.V.A. pursuant to article 9. 95 para. (2) (a). c) and (d)) shall be carried out similar taxable deliveries. "in paragraph 4, after the words" and the "shall be inserted the words" or consumption ";
in paragraph 7, the words "(issued by the authorized body shall, in the manner established)" shall be replaced with the text "(issued in the manner established by the Ministry of Finance or the printed application and series number assigned by the State tax service of the subject exercising their right to print its own tax bills)";
paragraph 8:1) b1) is repealed;
paragraph 7):

the letter b), the words "issued by certification centre of public keys of public administration authorities" shall be replaced with the words "or customs broker who submitted to the customs body goods declaration in electronic form on behalf of the subject of taxation,";
the letter c), after the words "subject of taxation" shall be inserted the words "or a customs broker who submitted to the customs body goods declaration in electronic form on behalf of the subject of taxation";
paragraph 11) shall read as follows: ' 11) for goods and services delivered in accordance with art. 104 lit. f) and s): copy of the Declaration of) about the introduction by a resident of the free economic zone, International Free Port Giurgiulesti resident or a resident of Free Airport Mărculești International goods in the free economic zone, International Free port Giurgiulesti International free port or airport Mărculești on the rest of the customs territory of the Republic of Moldova;
b delivery contract);
(c) a resident certificate copy) free economic zone, International Free Port Giurgiulesti resident or a resident of the free international airport Mărculești whom delivery is made;
d) for taxable supplies at zero rate T.V.A.:--tax bill, where it is desirable to free economic zone, International Free Port Giurgiulesti International free port or airport Mărculești as destination;
-services-tax bill issued on the fact of granting of services whose place of delivery means the free economic zone, International Free Port Giurgiulesti International free port or airport Mărculești; "item 15) is completed with the letter d) with the following contents: d) in the case of capital investments (expenditures) in production building (intended for the production of goods or services) that are placed in service and used according to their final destination , in addition to the documents specified in (b). a)-(c)), the final acceptance document statement certifying their cadastral enrollment in the registry of immovable property; "paragraph is completed with 17 points)-19) with the following content:" 17) to delivery of products from biomass, wood and fruit, for the production of thermal energy and hot water: a) contract under which deliveries were made at zero rate T.V.A.;
(b) the beneficiary's form) official letter regarding confirmation of the use of the volume (quantity) of the purchased item (s) as intended;
c) invoices for supplies taxed at zero rate T.V.A.;
18) for supplies of goods and services for the project "rehabilitation of the central street and the modernisation of public lighting of Chișinău": a) contract under which deliveries were made at zero rate T.V.A.;
b) in the case of the supply of services and works, the execution of the work;
c) tax bill, contrasemnată by an authorized representative of the Chisinau city hall or to the beneficiary;
a copy of the letter d) Chisinau Mayoralty on the official form, stating the name of the recipient and the project, with confirmation that it has zero application the T.V.A., goods and services purchased in the Republic of Moldova, destined for the project "rehabilitation of the central street and the modernisation of public lighting of the municipality Chisinau";
19) for supplies of goods and services purchased for priority investment programme set out in the feasibility study of water supply and wastewater treatment in Chișinău: a) contract under which deliveries were made at zero rate T.V.A.;
b) in the case of the supply of services and works, the execution of the work;
c) tax bill, contrasemnată by an authorized representative of JSC "Water-Canal Chișinău" or of the beneficiary;
a copy of the letter d), JSC "Water-Canal Chisinau" on an official form, stating the name of the recipient and the project, with confirmation that it has zero application the T.V.A., goods and services purchased in the Republic of Moldova, designed to achieve the priority investment programme set out in the feasibility study of water supply and wastewater treatment in Chișinău. "paragraph 11 shall read as follows : "(11) the amount paid or T.V.A. to be paid, for the maintenance, operation and repair of cars used by the persons specified in minor groups 112 and 121 from the classification of occupations in the Republic of Moldova shall pass into account only one car for every person specified in minor groups 112 and 121 from the classification of occupations in the country. Amount paid or T.V.A. to be paid, for the maintenance, repair and operation of more than one automobile used by the persons specified in minor groups 112 and 121 from the classification of occupations in the Republic of Moldova did not pass in the account and the costs or expenses. "
32. Article 103 (1): in section 10), after the words "means" shall be inserted the words ", in accordance with the list approved by the Government";
point 12), subparagraph (c)) shall read as follows: "(c)) notes from import tariff heading 490700300 and coins from heading 7118 (including notes and coins and commemorative Jubilee) in national currency banknotes of heading 490700300 and coins from heading 7118 in foreign currency (including Numismatic purposes) and other operations related to the movement of the national currency and foreign currency (including operations related to the use of their Numismatic purposes) as well as the importation of goods from tariff position 7108 by National Bank of Moldova and the other delivered to/by the National Bank of Moldova with those goods; "in item 21), after the words" excise stamps "insert text" of heading 490700100 ";
in paragraph 24), after ' 870333 ' figures are to be released, "870390100";
at paragraph 26), the phrase "National Olympic Committee" shall be replaced with the phrase "National Olympic Committee and Sports";
paragraph is completed with 272 points) and 273) with the following content: "272) missiles against hail of heading 3604;
hydraulic turbines 273) with a maximum power of 1000 kW of heading 841011000, electric generators for a power above 75 kW but not exceeding 375 kW of heading 850133000, parties for generating of heading 850300990, apparatus for switching electrical circuits of heading 853690850; "in item 29): after the first paragraph, insert a new paragraph with the following contents "in the long-term tangible assets used directly in the manufacture of the products, the provision of services and/or the execution of works whose assets are assigned to wear the cost of manufactured products, services and/or works performed." in paragraph three is excluded;
at paragraph 31), after the words "for the incineration of garbage;" insert text "e.g.-8477 machinery for working rubber or plastics;".
33. Article 104: the letter a), the words "provided by JSC" Moldova-Gaz "are mutually exclusive;
the letter g), the words "Ministry of Economic Affairs" shall be replaced with the words "Customs".
34. In article 109, paragraph (1) shall read as follows: "(1) for the imported goods, the time limit shall be considered as the date of the tax obligation to declare the goods to customs or, in the case referred to in article 1. 124 para. (12) of the Customs Code, the date of prolongation of the term of payment, and the payment date-the date of submission by the importer (Registrant) or by a third party of turnovers at the customs body cashier or at the single Treasury Account, confirmed by an extract from the bank account. Imported services, tax obligation term and date of payment shall be deemed T.V.A. payment, including payment of prior importation of services. "
35. Article 112: under paragraph (1), after the words "excluding duty-free supplies T.V.A." shall be inserted the words "and those that are not object of taxation in accordance with art. 95 para. (2)”;
in paragraph 4, after the words "other," insert the words "with the exception of exempt supplies of the T.V.A., which do not constitute the object of taxation in accordance with art. 95 para. (2) ", and finally supplemented by the words ' of this article '.
36. Article 116: in the name of the article, the words "the account" shall be replaced with the words "Adjustment amount";
paragraph 1 shall read as follows: "(1) If, after the inclusion of the Declaration on the T.V.A. T.V.A. calculated delivery amount, the whole or any part of them shall be deemed, under the law, as a duty compromised, subject of taxation shall be entitled to the adjustment amount calculated for the period beginning with the T.V.A. tax which has been found compromised debt. T.V.A. amount to be adjusted is equal to the sum of the T.V.A., which corresponds to the calculated delivery amount of compromised debt outstanding. "

in paragraph 2, the words "right to switch account" shall be replaced with the words "adjustment amount calculated T.V.A.".
37. Article 117: (3): in the introductory part, the words "in the places specially equipped" shall be inserted the words "and in the context of electronic commerce", and the words "payment card" shall be replaced with the words "by means of cashless payment instruments";
(a)) shall read as follows: ") a subject of taxation shall keep records of the amount received and paid in cash and/or by means of cashless payment instruments at each point of trade and services with the use of machinery and control, through the services of financial institutions, State-owned enterprise" Poșta Moldovei ", through other service providers. Registration through the machine and the control shall be made in cash upon receipt of the amount and/or the payment of the amount with cashless payment instrument. At the end of each working day, at the registry of the machine and control are part of the daily closing report data of the machine and control; "the letter b), the words" payment card "shall be replaced with the words" by means of cashless payment instruments ";
(31) shall be repealed;
in paragraph 5, the words "authorized persons" shall be replaced with the words "service providers".
38. Article 1171 supplemented (12) with the following contents: "(12) to adjust the taxable value of taxable delivery of goods, services or their payment after delivery, the supplier shall release the tax bill with the reflection in this respect of the designation of the goods and services to which the taxable value was changed, the obligation concerning the tax adjusted and size adjustment T.V.A. value of taxable goods services that must be provided with a "minus" sign to zoom out and "plus" to increase. "
39. In article 1181 (1), after the words "the total taxable value of taxable delivery T.V.A." insert the words "including taxable value adjusted in the conditions of art. 98. "
40. In article 1182: name of article to be completed in the end with the words, "a gap in the number series and";
article is completed with paragraph 4 with the following contents: "(4) for taxpayers exercising their right to print its own tax bills, and a series of numbers are issued as established by the Principal State Tax Inspectorate."
41. Article 123: in paragraph 3, the words "together with the payment of customs duties" shall be replaced with the words ' of this code before the lodgment of the goods or, in the case referred to in article 1. 124 para. (12) of the Customs Code, up to the date of the extension of the term of payment ";
(7) are repealed.
42. Article 124 shall be completed (15) to (17) with the following contents: "(15) Are exempt of excise duty on ethyl alcohol denatured from tariff positions 220710000 and 220890990, for production of pharmaceutical and medical use, within the limits of the annual quota volume.
(16) non-denatured Ethyl Alcohol of heading 220710000, intended for use in perfumery and cosmetics industry, is exempt from payment of excise duty within the limits of the volume set by the Interior Ministry branch, coordinated with the main State Tax Inspectorate and the customs service, in order to achieve the programme of activity of perfumery and cosmetics industry in the respective year.
(17) goods from tariff positions 280430000 and 280440000 produced in the country are exempt from the payment of excise. "
43. Article 125: (32), ' the sum of excise paid excisable goods processed and/or produced on the territory of the Republic of Moldova, used for processing and (or) production of other excisable goods "shall be replaced with the words ' processed and/or produced on the territory of the Republic of Moldova, the amount of excise paid when purchasing such goods";
in paragraph (4), subparagraph (c)) shall be repealed;
(41): in the introductory part, the words ' used for processing and (or) production of other excisable goods "is excluded;
paragraph is completed with the letter b) with the following content: "b1) 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 excise;"
     in subparagraph (d)) shall be repealed;
paragraph (5) shall read as follows: "(5) the refund of excise duty under this article shall be carried out only on the subject of taxation who has decision to excise duty refund extinguishment of debt relative to the national public budget, and in the absence of debts, at the request of the subject of taxation, on behalf of its future obligations in relation to the national public budget or from the bank account of the subject of taxation, respectively.
It is prohibited to refund excise extinguishment of debt creditors subject of taxation who has decision for repayment of excise duty, including legal and physical persons assignees. "article is completed with paragraph 7 with the following contents:" (7) the amounts of the excise duties paid by operators to purchase goods from tariff positions 270710100, 270720100, 270730100, 270750, 270900100, 271012110-271019290, 290110000, 290124000, 290129000, 290211000-290230000, 290244000 , 290290000, 290513000, 290511000, 290514-290516, 290519000, 381700800, 381400900, 2909 debited to your account if the goods in question is used in the production process in a different quality than the fuels and fuels. "
44. In article 127 (31), ' para. (31) "shall be replaced with the words ' paragraphs 1 and 2. (32) ".
45. Annex 4. 1 Title IV shall read as follows: Annex 1 46. Notes in annex 4. 2 title IV shall be added to paragraph 3 with the following: "3. Notwithstanding the provisions of this annex, the share of excise shrinks by 50% for the vehicles of heading 8703 hybrid motor tariff."
47. Article 129: section 3) shall be completed in the final text "; head (Deputy) of the tax body's subdivision ";
Article 61 shall be added to point) with the following contents: "voluntary Tax Compliance 61)-correct calculation, reporting and full and timely payment to the budget of tax obligation of the taxpayer voluntarily." section 13) shall be completed in the final text ", except tax obligations related taxpayers in insolvency proceedings, bankruptcy or the simplified procedure of bankruptcy";
point 17) shall read as follows: ' 17) bank account-payment account opened in one of the financial institutions (its branch or representation) of the Republic of Moldova or abroad, as well as open account in the Treasury system of the Ministry of finance. "
48. Article 131 shall be supplemented with paragraph 8 with the following contents: "(8) the automatic exchange of data between the bodies with tax administration duties and public authorities referred to in paragraph 1. (5) is achieved through interoperability platform set up by the Government. "
49. In article 133, paragraph (1) shall be supplemented with the d4) with following contents: "d4) issued a certificate of registration as a technical support center for machinery and control with fiscal memory (HOW MCC);".
50. In article 161, paragraph 2, shall be completed in the final text ", including in the case of disqualification from professional activity authorized or licensed business times entrepreneur".
51. Article 162 (1) (a)) shall read as follows: "any legal person) of any individual entrepreneur, peasant households (farmers) as well as any individuals engaged in entrepreneur activities or occupations licensed practice times authorized, regulated by law;".
52. In article 163, paragraph (5) shall read as follows: "(5) by way of derogation from paragraph 1. (2) legal persons established on the basis of normative acts, as well as on the basis of international treaties ratified by the Republic of Moldova, the tax code are assigned and shall be issued a certificate of award of tax code within 3 working days from the date of the application, the corresponding attached Act that establishes this fact, and in the case of those working on the basis of international treaties and the confirmation certificate issued by the competent public authority. Individuals engaged in entrepreneur activities or occupations licensed practice times authorized, regulated by law, the tax authority has the right, at the request of the taxpayer, the tax code to assign different personal tax code, indicated in the licence or any other document that allows practicing that activity. Assigning tax code, issuing the certificate of assignment of the tax code, and also confirmation to take tax filing shall be effected in the manner determined by the State tax service. "
53. Article 167:

paragraphs (1) and (2), after the words "excluding" shall be inserted the words "transitional accounts for execution of budgets," and the words "and the Treasury revenue accounts ' are mutually exclusive;
in paragraph 3, the words "the National Bank of Moldova regulations" shall be replaced with the words "regulations in force";
in paragraph 4, after the words "excluding" shall be inserted the words "transitional accounts for execution of budgets," and the words "and the Treasury revenue accounts ' are mutually exclusive;
article is completed (41) with the following contents: "(41) the State Treasury shall inform the tax body about the opening, modification or closure of accounts open to public institution in the Treasury system of the Ministry of finance."
54. Article 171: in paragraph 1, the words "by transfer, including through the payment card by using other payment instruments or cash" shall be replaced with the words "through the payment card by using other payment instruments or cash";
(2) shall read as follows: "(2) with the use of cashless payment instruments is carried out through financial institutions (their branches or subsidiaries) or other providers of payment services." in paragraph 3, the words "or of the financial institutions (their branches or subsidiaries)" shall be replaced with the words "financial institutions (their branches or subsidiaries) or other providers of payment services";
in paragraph 5, the words "his bank account" shall be replaced with the words "payment account".
55. In article 172, paragraph 2, after the words "law enforcement acts" shall be inserted the words "and judicial tax ledger concerning the cancellation of the State".
56. Article 174: in paragraph 3, the words ' or in an "shall be replaced by the wording" through reorganization, and where its extinction by execution under this code is impossible ";
in paragraph 4, the words "including in cases when the extinction of her execution in accordance with the present code is impossible" is excluded;
Article shall be supplemented by paragraphs (5) to (7) with the following contents: "(5) the amount of the tax liability extinguished through dwindling under this article is considered special, which is part of the General records, as established by the Principal State Tax Inspectorate. In cases covered by art. 186 para. (5) the amounts taken in special record to restore.
(6) the Principal State Tax Inspectorate shall submit quarterly reports to the Ministry of finance and the annual amount of tax obligations taken in special records.
(7) the date of expiry of the notice of suspension of tax obligations taken in special record according to art. 206 para. (1) (a). c) and subparagraph (c). e) the taxpayer's accounts with initial date of suspension. "
57. In article 178, paragraph 1 shall read as follows: "(1) the Date of extinguishment of tax liability by payment obligation shall be deemed: (a)) in case of payment via cashless instruments, other than a card payment (wire transfer)-date on which has been debited the account of the taxpayer's payments on behalf of their respective tax obligation. Debiting of payments are confirmed by means of payment issued by the payment service provider, indicating the date of debiting of payments;
b) in case the cash-receipt of cash through financial institutions (their branches or subsidiaries) or other providers of payment services on behalf of their respective tax obligation. Cash receipt is confirmed by order of cash collection and payment through the document issued by the payment service provider, indicating the date of receipt of the cash;
c) in case of payment through cards-the date on which the account was debited payments to which it is attached to the taxpayer's payment card for the inclusion of the amount in the budget on behalf of their respective tax obligation. Debiting of payments to which it is attached to the card payment is confirmed through voucher (receipt) of payment with card payment terminal POS or perfected at the other device to use the payment card, voucher (receipt) shall be issued to the holder of the card, and by means of payment issued by the payment service provider, indicating the date of debiting of the card;
d) in case of the Government service of electronic payments (MPay)-date of payment by the taxpayer, confirmed by MPay Service via a notification to the competent State body for carrying out the full payment and the payment document issued by the payment service provider, showing the date of payment. "
58. Article 180 shall read as follows: "Article 180. Changing the term of tax obligation (1) in the case of admission to the national public budget overdraft, with the exception of the State social insurance budget, term of tax obligation may be amended in accordance with this article, for a period of up to 12 consecutive months, with an increase for delay calculation, in accordance with the provisions of art. 228, and measures to ensure the tax obligation was extinguished in the form of pledge.
(2) the amendment of the term of the tax obligation is carried out through: (a) the postponement of the tax obligation was extinguished) (extinguishment shall be made by a single payment);
(b) the timing of the tax obligation was extinguished) (extinguishment shall be made in instalments).
(3) postponement of phasing in the tax obligation or extinction of the taxpayer shall be granted in the following cases: (a) natural disasters and redimensioning);
(b) accidental destruction of buildings);
c) unpredictable and irrefutable circumstance, which effectively impede production capacity over a long period of time and the execution of the contractual obligation of the taxpayer;
d) debts owed by public authorities or institutions (financed from the national budget) on the contributor, just within the limits of the amounts due, as well as taxes and fees related to the goods or service;
e) other circumstances that lead to the impossibility to extinguish tax obligations, with documentary confirmation about the measures taken by the taxpayer for tax obligations.
Cases of postponing or extinction of obligation eșalonării tax display at lit. a)-c) is to be confirmed by documents issued by the competent authorities or institutions.
(4) the timing of the extinction of the obligation or Deferral of tax liability extinguishment shall be granted provided that the current tax obligation during the period of deferral or payment deferral term.
(5) deferral of the tax obligation was extinguished or staggering are granted under a contract-type, which shall be concluded between the tax and the taxpayer: a) if arrears amount to the State budget, with the exception of the State social insurance budget, does not exceed 300 thousands lei inclusively;
b) after coordination and written consent of the Principal State Tax Inspectorate, if the amount of arrears to the national public budget, with the exception of the State social insurance budget, exceeding 300 thousand lei.
(6) the procedure for the amendment of the term of the tax obligation, contract-type pattern on the modification of the time limit for the tax obligation, including the manner of entry into force, suspension, modification and termination of it, are set by the Ministry of finance.
(7) in the event by the taxpayer of the clauses of the deferral or tax deferral of the extinction of the obligation, it shall be terminated as soon as the tax body discovered violations.
(8) it is not permitted to conclude a new contract of deferral or payment deferral of one and the same tax obligations with the taxpayer who has not fulfilled the terms of the contract.
(9) until the expiry of tax obligation, modified by deferral or payment deferral will not undertake execution of tax obligation upon which is the object of the contract. "
59. Article 187: under paragraph (2), the words "tax in the record" shall be replaced with the words "to one of the territorial tax bodies ';
(21) shall be supplemented with the letter c) by the following: ' (c) July 1) 2016-by subjects who, according to the number of permanent employees registered in the previous year, more than 10 persons employed under individual labour contract or other contracts. "article is supplemented with paragraph (22) with the following contents:" (22) form and manner of presentation of reports with the use of automated electronic reporting methods for taxpayers who use them on a voluntary basis are similar to those exposed to para. (21). "
(31) the words "legal person or organizational form with the status of natural person" shall be replaced with the text "(with the exception of taxpayers registered by the entity empowered with the right of State registration)" and the text "and free of charge, on the official website of the State registration body" is excluded.
60. In article 196, paragraph (6) shall read as follows:

"(6) the expenses incurred in execution of tax obligation shall be made from the State budget, due to be recovered at the expense of the taxpayer, with the exception of fees charged by the financial institution teaching means in cash by the tax officials according to art. 198.61. " Article 198 (1), the words "legal person or natural person subject of entrepreneur activity" shall be replaced with the text "which corresponds to the concept of the art. 5 (2)) ".
62. Article 206: (1) shall be supplemented with the letter e) with the following content: "e) of the tax body's decision on the suspension of the execution of the appealed decision and repeated checks (article. 271 para. (1) d))-during the validity of the instrument issued. "in paragraph (2), the words" lit. c) and (d)) "shall be replaced with the text" lit. c), d) and (e)) ";
(3) to (5) shall be repealed.
63. Article 2263 shall read as follows: "Article 2263. The estimation of indirect methods subjects Subjects you estimate through indirect methods are physical persons-residents citizens of the Republic of Moldova which exceed the minimum acceptable risk, as set out in art. 22613 para. (11). Individuals real estate owners whose construction began until 1st January 2012, and cadastral registration was made after this date will not be considered as subjects did you estimate solely to immovable property. '
64. Article 2266: in paragraph 6, after the words "500 thousand lei." insert the text: "will not be allowed to diminish the amount of 500 thousand lei to the taxable income of an individual where there evidence confirming the granting of the loan to other financial assets of individuals." in paragraph (10) shall be supplemented with the following letter c1) table of contents : "c1) during tax audit, verify the sources whence the turnovers that were detected from the natural person subject to fiscal control;".
65. Article 22611: under paragraph (2), item 2), the words "accounts" shall be replaced with the words "active accounts throughout a fiscal year";
in paragraph 5 (a)), the words "the entries/exits" shall be replaced with the words "entries and/or exits" and the words "in amounts exceeding 300 thousand lei" shall be replaced with the words "If the cumulative turnover of the debtor or creditor in such accounts during a fiscal year, exceeds 300 thousand lei".
66. In article 22614 (8) to be completed in the end with the text: "in the event of the need of obtaining third-party documents, information, explanations and/or additional tests, the term shall be suspended for 45 days from when the application is third-party documents, information, explanations and/or additional tests. After the cessation of the conditions that led to the suspension of tax for prior checking, will be resumed. "
67. Article 22616: make up with (111) with the following contents: "(111) by way of derogation from paragraph 1. (11) it is permitted to issue the copy of the Declaration on the availability of financial means from the 1st January 2012, filed as. 2267 para. (1) at the request in writing of the individual who submitted the Declaration date. Request for release of the copy will be examined within 15 calendar days from the date of registration thereof. Copy of the Declaration will be in compliance with the individual only after the signing of the Declaration of willingness to assume responsibility on the confidentiality of the information received. "in paragraph (14), the word" Chief "shall be replaced with the word" Leadership ".
68. In article 231, paragraphs (4) and (5) shall read as follows: "(4) are considered insignificant violation of tax if the amount of tax or fee constitutes up to 100 lei for individuals who do not carry out entrepreneurial activity and up to 1000 lei for physical persons engaged in entrepreneurial activity and legal persons, including for each fiscal period in the case of part-nedeclarării late Declaration, or a reduction in the tax or duty.
(5) it is considered that no significant violations of the tax falls within the scope of paragraphs 1 and 2. (4).”
69. In article 232, letter c) shall read as follows: "(c) the natural person) the taxpayer acquires an EC of enterprising săvîrșit whose breach tax or person with reference to the liability of săvîrșit a violation."
70. In article 253, paragraphs (6) to (8) shall read as follows: "(6) late Submission of the information referred to in article 1. 22611 para. (5) the persons specified in art. 22611 para. (2) shall be imposed with a fine in the amount of 2% of the amount indicated in the information provided later, but no more than 25 thousand lei.
(7) the report referred to in article 1. 22611 para. (5) persons indicated inauthentic at art. 22611 para. (2) shall be imposed with a fine in the amount of 10% of the difference between the amount to be indicated and that indicated in the information, but no more than 50 thousand lei.
(8) failure to submit information under article 4. 22611 para. (5) the persons specified in art. 22611 para. (2) shall be imposed with a fine in the amount of 50% of the amount that was to be shown in the information, but no more than 150 thousand lei. "
71. Article 2541: under paragraph (1), the words ' including ' shall be replaced by the words "including the tourist taxi";
in paragraph 2, the words "through unique plan billing and settlement" are mutually exclusive;
paragraphs (3) and (4) shall be repealed.
72. Article 259: the name, the words "(branches or representations)" shall be replaced with the words "(branches or representations) and other providers of payment services";
in paragraph 4, after the words "State Treasury" insert text "by the financial institutions (branches or representations) and other providers of payment services";
in paragraph 6, after the words "(its branch or representation)" shall be inserted the words "or other providers of payment services".
73. Article 265 shall be supplemented with paragraph 11 with the following contents: "(11) the obligations of a taxable person or legal person, including the rate of basarabiei every Saturday, until 10 lei overall to all payments administered by the tax code, determined pursuant to article 51. 264 paragraph 3. (1), shall be subject to the cancellation from 31 December of each fiscal year. "
74. Article 270: under paragraph (1), after the words "30 days", in both cases, insert the word "calendar";
in paragraph 3, the words "a copy of which is sent to the taxpayer" shall be replaced with the text ", a copy of which is sent or organizations, recommended, the taxpayer within 3 business days after the issuance of the decision."
75. Article 272: name of article shall read as follows: ' Article 272. Enforcement of the decision issued on the edge of the opposition ";
article is supplemented with paragraph (3) with the following contents: "(3) the decision to suspend the execution of a decision challenged to be initiated within 30 calendar days from the day of adoption of the decision."
76. Article 276, point 6), the words "the adoption of the budget of the administrative territorial unit in question" is excluded.
77. Article 279: (6) shall be completed in the final text ", local budgets and other sources in accordance with the laws";
article is supplemented with paragraph 7 with the following contents: "(7) the local Government Authority may initiate the process of assessment or reassessment of property from the respective administrative-territorial unit, including the initial collection of data relating to real estate, with the subsequent transmission of data for the evaluation of cadastral bodies in the manner established by the legislation in force. In these cases, the financing of the work of the assessment or reassessment of property will be in the budget. "
78. the code shall be supplemented with the following contents title VI1: "VI1IMPOZITUL'S Title Chapter Article WEALTH 1DISPOZIȚII 2871. Basic purposes of this title, it defines the following notion: Tax on wealth-wealth tax applied to the taxpayer in the form of real estate housing purpose, including holiday cottages (excluding land), where they meet the conditions specified in this title.


Chapter 2SUBIECȚII of TAXATION and TAXATION. The TAXABLE BASE Article 2872. Subjects of taxation (1) the Subjects of taxation are physical persons owners of real estate with housing, including holiday cabins (excluding land), in the territory of the Republic of Moldova.
(2) where the immovable covered by this title is in the proprietary (commissioned) municipality in Division of several persons, subject of taxation is considered each of these individuals, who share in the responsibility.

(3) where the immovable covered by this title is in common ownership in devălmășie, subject of taxation is considered, on the basis of common agreement, one of the owners (co-owners). In this case, all the owners (co-owners) bear a joint liability for tax obligations.
Article 2873. The object of taxation and taxable base (1) the object of taxation is the estate with housing, including holiday cabins (except land), as well as shares, which fully meets the following conditions: (a) total estimated value) constitutes 1.5 million and more;
b) total area constitutes 120 m2 and more.
(2) where the object of taxation constitute the object of real estate credit (mortgage) or a financial lease, the taxable base shall constitute positive difference between the estimated value of real estate asset and the remaining amount until the total extinction of the loan or lease contract obligations.
(3) does not constitute the object of taxation real estate, including shares, held by a person whose total value does not exceed 1.5 million lei and the area not exceeding 120 m2.
(4) the taxable base of immovable property constitutes the estimated value of such property, valued by the territorial cadastral bodies.
Article 2874. The share of taxation tax represents 0.8% of the taxable base.
Article 2875. Fiscal period a fiscal Period is the calendar year.
Article 2876. Calculate tax on wealth and opinions of wealth tax payment Calculation and presentation of opinions for payment shall be carried out by territorial tax offices within a period up to 10 December for the situation on November 1 of the year of discharge.
Article 2877. Tax the tax on wealth is paid from the State budget in the period up to December 25th of the year. "
79. Article 288: paragraph 8), the words ' and/or any other related entrepreneurial activity information "is excluded;
in section 10), the word "staff" shall be replaced with the word "employees";
in section 13), after the words "his name" insert the text "(as the name of the product produced)".
80. Article 290: letter c1) is repealed;
the letter q) shall read as follows: "q) fee for advertising-physical persons registered as entrepreneurs, and legal entities, who have in their possession/use or are owners of advertising devices."
81. Article 291 (1): the letter c), the words ", except the one located in the public area of the road and/or its protection zones outside the villages" and the text ", as well as bills, posters, billboards and other technical means through which the external advertising are mutually exclusive;
the letter "e"), the words ", except those which are located in the public area of the road and/or its protection zones outside the villages" is excluded;
the letter f) shall read as follows: "(f)) to charge market-the area of the land market and the construction of buildings, whose resettlement is impossible without causing injury to their intended use;" the letter g), the words "the services" shall be replaced with the words "accommodation services provided";
the letter q) shall read as follows: "q) fee for advertising-the surface of the face (face) ad on device placed outside advertising."
82. In article 294, paragraph 2, point (b) text ". k and n)) "shall be replaced with the text"; k) n) and p) ".
83. In article 297, paragraph 3 shall read as follows: "(3) during the fiscal year (calendar), the establishment of local taxes pursuant to this code or cancellation of local tax modification times are permitted only in conjunction with the amendment of the administrative-territorial units budgets."
84. In article 298, paragraph 2, the words "as well as for the submission of their respective reports by the territorial tax bodies," is excluded.
85. Annex to Title VII: the letter c), column 1, the words ", except the one located in the public area of the road and/or the protection of areas outside the villages" is excluded;
the letter "e") column 1, text ", except those which are located in the public area of the road and/or the protection of areas outside the villages" is excluded;
the letter f) column 2 shall read as follows: "the surface of the land market and the construction of buildings, whose resettlement is impossible without causing injury to their destination";
the letter g) column 2, the words "the services" shall be replaced with the words "accommodation services rendered".
86. Article 299 2) points: 3) shall read as follows: "2) minerals-in the basement, accumulations of natural minerals, hydrocarbons and groundwater, whose chemical composition and physical properties allow the use within production and consumption materials immediately or after processing. The useful mineral substances covers parts of biological hardening (fossil) placed in the basement.
Footnote 3)-part of the terrestrial crust under the topsoil layer, and failing that, beneath the surface of the land and water and the bottom of the basins flowing water that reaches up to depth accessible for prospecting and recovery. "the article is completed with paragraph 11) with the following content:" 11) recipient of the subsoil-legal or natural person who, in accordance with the provisions of the legislation shall be entitled to carry out activities related to the use of the subsoil. "
87. In article 315, after the word "am" shall be inserted the words "basement" beneficiaries.
88. Article: 3484, paragraph (2) (b)), the words "the authority authorised the Government" shall be replaced with the words "Ministry of transportation and road infrastructure";
in paragraph 4, the words "competent authority" shall be replaced with the words "Ministry of transportation and Infra-structure of roads".
361. in article 89, paragraph (8) is hereby repealed.
90. Article 366: (1): the letter b), the third indent shall be added in the final text ", in the case of objects of taxation specified in paragraph 4(b). c) of the annex. 6 to this title;
paragraph is completed with the letter d) with the following content: "d) multiplying the tax quota with each square meter of the surface of the land public property of the State in the area of the road used for the location and operation of the toe, in the case of objects of taxation from paragraph 4 of the annex. 6 to this title. "in paragraphs (6) and (7) shall read as follows:" (6) where the land occupied by the targets of roadside service (including access routes, parking lots and green spaces) is set partly in public road area and/or protection of areas outside the settlements, land tax is calculated only for the area of land owned by the State , bounded and determined in the manner prescribed by law, the land used for the location and operation of the lens.
(7) If the aim of roadside service has been set or has been liquidated during the tax period, the tax is calculated in the manner laid down, of the day on which the authorization was obtained for location or, respectively, until the day in which the object has been disposed. It is considered that the objective has been liquidated as of the date of the withdrawal of authorisation by the competent body of the central public administration. "
91. in Title IX, annex. 6 shall read as follows: Annex No. 6 Art. Vi.-Law nr. 1380-XIII of 20 November 1997 on customs tariff (republished in the Official Gazette of the Republic of Moldova, Special Edition from January 1, 2007), as amended, is modified and completed as follows: 1. Article 4 shall be added to paragraph 6 with the following contents: "(6) in import-export operations carried out by the operators on the territory of the Republic of Moldova do not have fiscal relations with its budgetary system is carried out in a manner approved by the Government."
2. In article 7, paragraph 5, shall be repealed.
3. Article 11: paragraph (6), the eighth indent shall be added in the end with the text: "for the purposes of this article, shall be deemed to be members of the same family who are related to people through any of the relationships of kinship and/or affinity for grade I, II and III. ' in paragraph (8) is hereby repealed.
4. In article 15 (1), the words "in the biggest parties" shall be replaced with the words "to the greatest total quantity".
5. Article 172: in paragraph 1 (c)), ' transaction value ' are mutually exclusive;
under paragraph (2), subparagraph (d)) shall be filled in the final text "and/or the information held by the customs body at the time of evaluation";
in paragraph 3, the words "to pick up goods from customs" shall be replaced with the words "to dispose of the goods ';
in paragraph 5, after the words "at least 65" insert text "and not more than 160";

in paragraph 7, the words "to" shall be replaced with the words "from the release for free circulation".
6. under Article 28: c), after the words "national currency, foreign currency" insert text "from tariff positions 490700300 and 7118" and after the words "securities" insert text "heading" 490700;
the letter l) after the words "goods (services) exported outside the customs territory of the Republic of Moldova and other free economic zones," insert the words "with the exception of exported goods (services) for which it is issued or shall be proof of origin for the purposes of free-trade agreements, ratified by the Republic of Moldova, which provide for the banning of the refund or exemption from customs duties,";
the letter p), after the words "excise stamps" insert text "of heading 490700100,";
Article shall be supplemented with the following contents y2): "y2) electric generators for a power handling capacity exceeding 75 kW but not exceeding 375 kW of heading 850133000, parties for generating of heading 850300990, apparatus for switching electrical circuits of heading 853690850;" the article is completed with the z1 and z2) letters) with the following content: "z1) raw material drug materials, articles, primary and secondary packaging used in the preparation and production of medicinal products authorised by the Ministry of health, with the exception of ethyl alcohol, cosmetic means, according to the list approved by the Government;
Z2) dializoarele from heading 842129000. "
7. In article 281, paragraph (3) shall read as follows: "(3) If, before the expiry of the period specified in paragraph 1. (1) the export of goods derived from the processing of raw materials, primary packaging, accessories and articles imported for add-ins that it has extended the period for payment of the customs duty, customs duty is not performed except when goods exported shall be issued or a proof of origin for the purposes of free-trade agreements, ratified by the Republic of Moldova providing for prohibition of refund or exemption from customs duties. Through the decision of regularization, the customs service carries out the procedure of cancellation duty amounts calculated in importing raw materials, primary packaging, accessories and items imported, and add-ins if the exception specified above shall carry out the procedure of receipt of amounts previously calculated duty on the import of raw materials, primary packaging, accessories and Add-ons. "
8. In article 29: (1) to be completed in the end with the text: "customs duty shall not be reimbursed where the export of the compensating products is/was issued shall produce proof of preferential origin, which has been accepted by the country of importation. ' paragraph 4 shall read as follows:" (4) a refund of the customs duty shall be carried out on the extinguishment of debt in relation to the national public budget , and in the absence of debts, at the request of the person liable for customs, on behalf of its future obligations in relation to the national public budget or from the bank account of the person liable for customs.
Refund of customs duty shall be prohibited in the extinguishment of customs debt the debtor's creditors, including legal and physical persons assignees. "article is completed (41) with the following contents:" (41) Refund of customs duty shall be effected in the manner set by the Government, within a period not exceeding 30 days. "in paragraph (5) shall read as follows:" (5) the fee charged for carrying out customs procedures will not be returned except in cases in which they were committed technical errors and/or computing, and when they were received sums of customs duties under the legislation procedures undue. "
9. Note in annex 4. 2: in paragraph 4, after the words "natural gas" insert text "heading 2711,";
in paragraph 8, after the words "the national currency and foreign currency" insert text "from tariff positions 490700300 and 7118".
10. Annex 4. 4: notes on article 11 (1) (c)), fourth indent shall be added in point 6 with the following: "6. For the purposes of art. 11(2). (1) (a). c), fourth indent, the costs of research and preliminary design drawings are not included in the customs value. "in the notes on article 15, paragraph 1, the words" of the greatest parties "shall be replaced with the words" the highest total quantities ";
the notes on article 16, paragraph 2: the word "assessed" shall be replaced with the words "rated";
in paragraph 3, the words "this Indent" shall be replaced with the words "this point";
in paragraph 7, the words "of goods not included in the value under paragraph 1. (1) (a). a) "shall be replaced with the text" of the goods for export which are not specified in paragraph 1. (1) (a). ) '.
URArt.VII.-Article 4 of law No. 1417-XIII of 17 December 1997 for implementation of title III of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with subsequent amendments, shall be amended as follows: in paragraph 7, after the words "natural gas" insert text "heading 2711";
(71) is repealed.
Article 4.-VIII. Law No. 1540-XIII of 25 February 1998 concerning payment for environmental pollution (Official Gazette of the Republic of Moldova, 1998, no. 54-55, art. 378), as amended, is modified and completed as follows: 1. Article 7: paragraph (1), the words "importing this fuel are excluded;
article is supplemented with paragraph (6) with the following contents: "(6) the procedure for levying payments for emissions of pollutants of mobile sources is determined by the Government."
2. Article 11: in the name of the article, the words "importation of goods" shall be replaced with the word "goods";
paragraph 1 shall read as follows: "(1) payment for goods which in the process of use, causing pollution of the environment is established for legal and physical persons and drains according to established norms. Legal and physical persons who purchase the goods in question from the operators of the territory of the Republic of Moldova do not have fiscal relations with its budgetary system shall pay the wages in question under the same normative, or at the time of the passage of goods through internal customs stations. "in paragraph 11, the words ' shall be paid in advance or at the time of placement under customs regime of import" is excluded;
in paragraph 2, the words "responsibility for the collection and transfer of such a gate customs." is excluded;
(21) and (22) is repealed;
alineantul (23) shall read as follows: ' (23) shall be exempted from payment for environmental pollution: a) goods originating in loans and grants to the Government or granted as a State guarantee, from loans issued by international financial bodies (including the share of Government), intended for carrying out these projects and grants funded institutions from the budget, according to the list approved by the Government;
b) goods intended for the technical assistance projects carried out in the territory of the Republic of Moldova by international organizations and donor countries within the framework of the treaties to which Moldova is a party, according to the list approved by the Government;
c) goods intended for providing assistance in cases of natural disasters, armed conflict and other emergency situations, as well as goods received as humanitarian aid, in the manner established by the Government "in paragraph 3, the words" importation of goods "shall be replaced with the word" goods ";
in paragraph 4, the words "for their import" shall be excluded;
article is supplemented with paragraph (5) with the following contents: "(5) the procedure for levying payments for goods in use, causing pollution of the environment is determined by the Government."
3. The annex. 8: name of the annex shall read as follows: "goods which in the process of use, causing environmental pollution and the norms for payment";
in the name of the 3rd column, the words ' crossing border ' are mutually exclusive;
Note to annex shall read as follows: "* 290330800 substances which are alternatives and the transition in relation to what substances destroying the ozone layer (HFC-134a 1,1,1,2 1,2-Tetrafluoretan; HFC-152a 1.1-Difluoretan; HFC-125 Pentafluoretan; Difluoretan HFC-32; Trifluoretan HFC-23). "
Art. IX.-Article 4 of law No. 1054-XIV of June 16, 2000 for the implementation of title IV of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with subsequent amendments, shall be read as follows: under paragraph (41) in the first sentence, after the words "excisable goods" insert text "of heading 7113";
paragraph (43), after the words "gem or giuvaiergerie" insert text "of heading 7113";

in paragraph 6, after the words "the dispatch from the room of goods not subject to excise duty" shall be inserted the words "Republic of Moldova", and finally it is completed with the text: "The dispatch of the goods for export which are not, for the raw materials used in their production is not carried out the calculation and payment of excise duty." the (66), the words "excisable goods" shall be replaced with the words "goods";
Article shall be supplemented (72) with the following contents: "(72) goods subject to excise duty which are liable to mandatory marking with excise stamp and which were marked with excise stamps from the old model may be marketed until stocks are exhausted them."
Art. X-customs code of the Republic of Moldova nr. 1149-XIV of July 20, 2000 (reprinted in the Official Gazette of the Republic of Moldova, Special Edition from January 1, 2007), as amended, is modified and completed as follows: 1. Article 1: to be completed with paragraph 191) with the following content: "191) validation operations-all the operations which must be carried out by the customs body for the conclusion of customs clearance and operations that can be performed with the use of the techniques of electronic data processing;" in section 211) the word "authenticity" shall be replaced with the word "compliance" and the text "(where they can be identified), means of transport, storage areas, or to other commercial transactions involving these previous or subsequent goods, means of transport, storage facilities '-' arising from international trade or other prior or subsequent commercial operations involving those goods, examination of the goods , where they can be identified, means of transport, storage rooms and spaces ";
Article 212 shall be added to point) with the following contents: "212) physical check-a set of actions for checking of goods, means of transport, international postal shipments and baggage to individuals shall be carried out in order to confirm information about the nature, origin, condition and quantity of the goods under customs supervision or presence of goods, means of transport and storage facilities State seals, stamps and other means of identification; "item 53) shall read as follows:" 53) summons to compulsory auditing/postvămuire-inscribed by the person is invited to the customs body as to deposit documents, testimonies, to present other relevant information for control purposes at a later date or to take note of the results of subsequent verification; "in section 54), the word" audited "shall be replaced with the word" controlled " and the words "postvămuire audit" shall be replaced with the words "post-clearance";
Article shall be supplemented with 611)-618) with the following content: "611) risk analysis systematic use of available information to determine the causes and circumstances of the occurrence of the risks, their identification, evaluation frequency and the severity of their impact;
612)-risk assessment overall process of identification, analysis, estimation and prioritization of risk;
613) tolerating risk-propensity to customs body shall accept the risk, after its assessment, in order to achieve its objectives;
614) risk profile-description of any group of risks, including combinations of risk indicators which are determined based on information accumulated, analysed and classified, as well as proposals to prevent or minimise the risk;
615) risk indicators-criteria which, taken together, serve as a practical tool for determining and selecting the control of customs operations towards the risk of breaches of customs legislation. These criteria have default parameters, the deviation from or compliance with control that lets you select towards;
616) selectivity in customs control-check process towards control of customs operations, based on risk analysis;
617) criteria of selectivity/instruction-a set of recognized data information system of the customs service, which informs you about certain events and/or risks and may establish working procedures or referral upon the customs operations;
618) random parameters-component of the information system of the customs service that distributes color customs declarations on customs control in the absence of criteria for selectivity/employee; "in item 62): the first indent shall be added in the end with the words" applying automatic validation of the Declaration ";
the fourth indent, after the words "without documentary and physical checks," insert the words "applying automatic validation of the Declaration,";
article is supplemented with paragraph 621) with the following content: "621) automatic validation of the Declaration-mechanical operation of the customs information system by which the customs declaration validating computer without direct intervention of the contributor, according to the procedure established by the customs service;" shall be added to article 68)-70 points) with the following content: "68) approved-sender status which allows the operator to carry out a national transit procedure without presenting at the customs body of departure or in any other place, the goods and the corresponding transit declaration;
69) recipient-status which allows approved economic operator to receive its own premises or elsewhere specified goods placed under customs regime of transit without presenting the goods and the transit accompanying document to the customs body of destination;
70) principal-legal person registered at the customs body, which expresses the will to carry out a transit operation by filing national transit declaration provided for that purpose and who assumes responsibility and guarantee financial or other type of guarantee provided for by law, the operation of transit. "
2. Article 11 shall be supplemented by the letters f1 and f2)) with the following content: "f1) coordinates the application of the combined nomenclature of goods;
F2) manages the Integrated customs tariff of the Republic of Moldova (TARIM); ".
3. Article 5 (2): in the first sentence, after the words "limited accessibility" insert text "(confidential information or trade secrets)";
subparagraph (c)) shall read as follows: "(c)) the information is requested by the Court;" in paragraph is completed with the letter d) with the following content: "d) are required information by central public authorities, licensing regulations and sectoral monitoring for the purpose of the exercise by them of his duties." article is supplemented by paragraphs (4) and (5) with the following contents: "(4) the Customs authorities shall submit to the Ministry of finance information necessary for the performance of his duties including for the purposes of drafting/reformulării tax and customs policy.
(5) the management of the risks information official with limited accessibility (confidential information or trade secrets) which may not be disclosed or transmitted to third parties or public authorities, except when: (a)) there is an ongoing criminal case in respect of the actual payer of customs risk analysis; or (b) the information is requested) Court. "
4. Article 45 is completed with paragraph 3 with the following contents: "(3) where a Customs Declaration until the conclusion of the Customs transit regime, it ends after validation operations in other places or customs. If the automatic validation of the customs declaration, the Customs transit regime ends. "
5. the code shall be supplemented with 491 and 492 items with the following content: "Article 491. Simplified procedures for transit at the request of the principal or the consignee, the customs service may authorize the use of the following simplified national transit: (a) use of a comprehensive guarantee) or exemption from safeguards;
b) use their own seals;
c exemption from the compulsory itinerary);
(d) the approved consignor status);
e approved status of recipient);
f) application of simplified procedures for transit cargo transportation characteristic:-rail through large containers;
-air;
-by sea;
-by pipeline.
Article 492. General conditions for authorisation to use simplified transit procedures (1) simplified procedures referred to in article 1. only be granted 491 trader: 1) is a resident within the meaning of art. 5 section 5) of the tax code;
2) has no debt to the national public budget;

3) frequently applied Customs transit regime or to the customs body has no doubts regarding the capacity to fulfil the obligations relating to the arrangements or, in the case of the simplified procedure provided for in article 11. 491 lit. e) frequently receives goods placed under a transit procedure. A person shall be deemed to apply to the customs regime frequently when carrying out transit/will perform at least 50 national transit operations within a calendar year;
4) has not committed breaches of customs legislation, established pursuant to the procedure laid down by law, during the last two years preceding the application. The condition is considered as fulfilled where, during the two years preceding the application, the principal or the consignee has not committed breaches of customs legislation. As an exception, if Customs decides otherwise determines, on the basis of available information and data, that these violations have an importance in relation to the number or scale of customs operations, and does not create suspicion about the good faith of the applicant.
It will take into account: (a) examination-based) cumulative irregularities;
b) frequency of violations, to determine whether there are systemic problems;
c) if the applicant has informed the customs body on its own initiative about errors or irregularities uncovered;
d) if the applicant has taken corrective measures to prevent or minimize any irregularities or mistakes.
(2) in order to ensure the proper management of simplified procedures for transit, the authorisation shall not be granted in cases where: (a) the customs body may provide) the supervision and inspection of Customs transit;
(b) records shall be kept by the applicant) allow the customs body to carry out an effective customs control.
(3) where the applicant is the holder of an operator certificate for customs simplifications or of an authorized economic operator certificate for customs simplifications/security and safety conditions mentioned in paragraph 1. (1) in point 4) and in para. (2) (a). (b)) shall be deemed to have been fulfilled.
(4) the simplified procedures referred to in article 1. 491 applies to operators who meet the conditions laid down in paragraph 1. (1) and (2) of this article on the basis of authorisation issued by the customs service within a period of up to thirty (30) calendar days from the date of acceptance of the application, in the manner established by the Government. "
6. Article 124 shall be supplemented by: (12) with the following contents: "(12) by way of derogation from paragraph 1. (1) the importers who hold the status of authorised economic operator in accordance with article 5. 1951 have the right to import duties after the submission of the customs declaration (validation). To extend the term for payment may not exceed 30 calendar days after the validation of the Declaration. In this case, the lodgment shall be conditional on the lodging of a security guaranteeing the full amount of the import duties.
If the deadline expires on the day/days off/holiday, it is extended until the first business day immediately following the days of rest/feast. "in paragraph (2) shall read as follows:" (2) where acceptance of a customs declaration leads to the emergence of an obligation to the customs, the goods covered by that declaration shall be granted only if the released customs obligation has been paid or secured. Exception constitute the goods placed under the temporary importation procedure with partial suspension of import duties. '
7. Article 126: the name of the article, the words "and the timing" are mutually exclusive;
in paragraph 1, the words "or staging" are mutually exclusive;
in paragraph 2, the words "or in sequence" are mutually exclusive;
(3) shall read as follows: "(3) in the case of an extension of the term of payment of import and export, calculate an interest rate equal to the basic rate of the National Bank of Moldova to short-term loans, which is in force on the date of grant of an extension, for each day of the time limit for payment extension, if the law does not stipulate otherwise. In case of violation of the deadline extended, are subject to penalties under the law. "in paragraph 31, the words" or eșalonării "are mutually exclusive;
in paragraph 4, the words "or eșalonării" are mutually exclusive;
in paragraph 5, the words "concerning the timing term extinction of the obligations shall be carried out under contracts of deferral" shall be replaced with the words "extinguishing obligations shall be effected pursuant to the contract extension";
article is supplemented with paragraph (6) with the following contents: "(6) the calculated Amounts of import duties, whose payment term has been extended, shall be entered in the record sheets with validations. '
8. Article 12711: in paragraph 1, letter e) shall read as follows: "e) is issued or shall be proof of origin for goods originating in the Republic of Moldova for the purposes of free-trade agreements, in whose production the non-originating materials were used that were not subject to customs duties or charges having equivalent effect applicable, provided that such requirements are provided for in those agreements." the article is completed with paragraph 4 with the following contents : "(4) the amount of customs duties or charges having equivalent effect, corresponding to the obligation referred to in paragraph 1. (1) (a). s), is equivalent to the amount which would have been paid for non-originating materials if they had been released for free circulation on the date on which they were placed under the customs procedure. The increase for delay from the initial customs entry and customs obligation will not calculate. Procedure for payment of customs duties or charges having equivalent effect shall be determined by the customs service. "
9. In article 1281 (2), the words "on behalf of import duties and paid in advance of export" shall be replaced with the words "at the Treasury account".
10. Article 129: at paragraph 22, the words "postvămuire audit" shall be replaced with the words "subsequent control";
(24) shall read as follows: "(24) where the payer, after reflecting the obligation in the customs information system, means monetary available on sheet to record, increase for delay shall not be calculated within the limits of the amount overpaid to the party budget, used to extinguish the obligation in accordance with art. 128 paragraph 1. (3).”
in paragraph 3, the words "or in sequence" are excluded.
11. Article 130: (a): (b)) shall be completed in the final text ", except where the export of the compensating products is/was issued shall produce proof of preferential origin, which has been accepted by the country of import";
the letter d) shall read as follows: "(d) the recalculation of rights) import or export as a result of acts of technical errors and/or calculation, and if they were overcharged amounts of import or export duties under the law;" undue paragraph is completed with the letter "e") with the following content: "e) payment early size image above those required and the anticipated payments wrongly transferred. "in paragraph (2) shall read as follows:" (2) repayment of import duties or export duties overpaid shall be effected in the debtor's debt extinguishment of customs in relation to the national public budget, and in the absence of debts, at the request of the person liable for customs, on behalf of its future obligations in relation to the national public budget or from the bank account of the person liable for customs.
It is prohibited to repayment of import duties or export duties overpaid extinguishment of customs debt the debtor's creditors, including legal and physical persons assignees. "article is completed with paragraph 21 with the following contents:" (21) repayment of import duties or export duties overpaid shall be effected in the manner set by the Government, within a period not exceeding 30 days. "in paragraph (3) shall read as follows : "(3) the fee charged for carrying out customs procedures will not be returned, except for the cases when technical errors were committed and/or calculation, and when they were received sums of customs duties under the legislation procedures uncalled-for."
12. In article 1641, letter c) shall read as follows: "(c)) to ensure, in accordance with the procedure laid down by the customs service, with the permission of and in the presence of the contributor, until the submission of the customs declaration, the transportation, the determination of the quantity of goods, loading, unloading, transhipment, packaging of goods, as well as the opening of the premises and the premises where they can find such goods and/or means of transport except in cases of suspected infringement of some customs regulations; ".
13. Article 174 shall be added to paragraph (3) with the following contents: "(3) in cases where the customs declaration is submitted on paper are set out by the Government."
14. Article 176: supplemented (12) with the following contents: "(12) allow the lodgment date previously estimated that the Customs transit regime will be ended."

(31) the words ' in 72 hours "shall be replaced by the wording" within 7 days ".
15. Article 1843 shall read as follows: "Article 1843. Authorisation of the simplified procedures (1) simplified procedures referred to in article 1. paragraph 1, 1842. (1) (a). b) and (c)) shall apply to operators who meet the conditions laid down in article 21. 1953 para. (1) point 1)-4) on the basis of authorisation issued by the customs service within a period of up to thirty (30) calendar days from the date of acceptance of the request and of the documents attached in the manner established by the Government.
(2) where the customs service considers the request and supporting documents submitted do not contain all the information required, it shall, within 30 calendar days, the trader who has submitted the request to provide the information necessary to justify the request.
(3) the customs service shall, within 7 working days, trader with regard to its acceptance of the application and of the date from which the term for issuing the authorization for the use of simplified procedures.
(4) special conditions for the use of simplified procedures for certain customs procedures shall be determined by the Government. "
16. In article 185 paragraph 1 letter b), the words "customs control" shall be replaced with the words "physical check".
186. Article 17 shall be added to paragraph 4 with the following contents: "(4) the lands assigned to customs bodies for customs purposes from the crossings of the State border can be placed in bailment, State bodies and other concerned parties will be assigned the land in question on the basis of competition in the manner established by the Government."
18. the code shall be supplemented with the 1861-1867 articles with the following content: "1861. The procedure for the selection of an economic agent partner at customs control zone (1) the procedure for the selection of the operator partner in the customs control zone includes the following successive phases: a) identification by the customs body of the object and purpose of the collaboration;
(b) elaboration and approval) the specification by the customs body, which includes a description of the object of the collaboration, the conditions for realization of the collaboration, the main clause of the contract of cooperation;
c) documents required for endorsement by the customs service;
d) designation by the customs body of members of the Commission for selection of operator partner in the customs control zone;
e) publication in the Official Gazette of the Republic of Moldova has an informative press release concerning the conduct of the selection operator partner in the customs control zone, valid until 30 calendar days calculated from the day of publication;
f) publication on the official website of the customs service documentation required the deployment of the selection of the economic operator partner in the customs control zone;
g) receiving and examining tenders;
h) adoption of the decision on the appointment of the operator partner in the customs control zone or the rejection of all tenders received.
(2) after the appointment of the best tender, the Commission for the selection of an economic agent partner at customs control zone will develop project cooperation contract and it will negotiate with the business partner.
(3) initiation of required documents Forms, progress and conclusion of the selection procedure are laid down in the customs service.
Article 1862. The Commission for the selection of an economic agent partner at customs control zone (1) for carrying out the procedure for the selection of the operator partner in the creation of the zone of customs control, the customs body shall create a Commission check.
(2) the selection will be made up of an odd number of members, but not less than 5. The Select Committee is led by a Chairperson, appointed by the customs body.
(3) In case of necessity, to specific problems in the work of the Commission can be trained and other specialists and experts. Co-opted experts do not have the right to vote within the Commission, but also the obligation to draw up a report on the technical, financial and legal, which expose its point of view. The report is part of the collaboration.
(4) members of the Commission, as well as co-opted experts are required to preserve the confidentiality of all information and documents made available by the participants in the contest for selection of operator partner in the customs control zone, under the law, constitutes a trade secret.
(5) the members of the Commission, as well as co-opted experts, are required to sign, on oath, before taking over the tasks specific to the process of evaluation of tenders, a declaration of confidentiality and impartiality by which also it is confirmed that they are not in a situation involving a conflict of interest.
(6) where a member of the Commission appointed or co-opted one of the experts finds that he is in a situation of incompatibility, it is obliged to inform the Customs and request body as soon as his replacement in the Commission by another person. The customs body shall be obliged to check the reported and, where appropriate, to take the measures necessary to avoid/remedy any issues that may cause a conflict of interest.
(7) the Commission shall fulfil the following functions: selection of informative releases) approves the deployment of the competition for the selection of public economic entity partner at customs control zone and, when appropriate, revocation of press releases concerning them;
b) decide on the date of publication of informative releases at each stage of the competition;
c) receives requests for participation in the contest;
d) make available to the participants of the contest and the contest documentation explains how to complete it;
e) submitted bids of tenderers receives and verifies the integrity of the public meeting, as well as the composition of packages;
f) shall examine and evaluate tenders;
g) proceedings are initiated and of competitive dialogue;
h) carrying out public contest, contest winner and designate the participants in the contest about the results;
I) presents the management report to the customs body's tabulation of the contest;
executes other functions).
(8) Commission Meetings of deliberative check they participate in at least two thirds of the members of the Commission.
(9) decisions of the Commission shall check a simple majority of votes of the members appointed. Each Member is entitled to one vote.
(10) the work and decisions of each meeting of the Commission for the selection shall be recorded in minutes drawn up by the Secretary of the Commission within five working days from the date of deployment of the meeting.
(11) the minutes shall be signed by all members of the Commission present at the selection meeting. Where one of the members of the Commission refused to sign the minutes, it is obliged to submit its views in writing, establishing for this purpose a separate opinion signed, which is attached to the minutes of the meeting in question.
Article 1863. Tender requirements (1) to participate in the contest, the successful tenderer shall submit to the Commission an offer check, which must include: (a) the name or the name of the tenderer), head office or place of business;
(b) the tenderer's experience in the field) the object of the proposed collaboration;
(c) a description of the development perspective) of the collaboration;
d) confirmation by the tenderer of his ability to achieve the objectives of the proposed cooperation, as well as to the veracity of the documents produced;
e) technical and financial proposal on the implementation of the contract;
f) information on the stages of realization of the agreement of cooperation with the full description of the work performed in each stage;
g) information about the tariffs which the tenderer intends to apply them and that they will not exceed the existing ones on the free market in that region;
h) period of preparation of the zone of customs control by the operator partner in the customs control zone before the required entry into service and use of the area by the payers of customs and customs officials;
I) other relevant information.
2. tenders shall be submitted to the Commission in the State language and in the sealed envelope to the address indicated in the press release. Selection Commission issued to the successful tenderer, necessarily, a receipt showing the date and time of receipt of the offer.
(3) Bids may be entered in the order of receipt, in the Commission's register, indicating the date and time of receipt.
(4) Bids received and recorded after the deadline referred to in the press release are not allowed in the competition and shall be returned to the tenderers without being opened.
(5) the Commission shall ensure the confidentiality of the selection of tenders received.
1864 article. Evaluation of tenders (1) no later than 30 calendar days from the date of expiry of the decision of the selection Committee, examining the tenders.
(2) tenders shall be evaluated according to the criteria set out in the press release.

(3) to select the most economically advantageous tender, the Commission shall assess the tenders check according to the following criteria: quality, technical merit, aesthetic and functional characteristics, environmental characteristics, operating costs, profitability, delivery date and delivery period or of execution.
(4) After examination of all tenders received, the Commission shall draw up the report selection evaluation of tenders received and decide on the appointment of the operator partner in the customs control zone or the rejection of all tenders.
(5) Tenderers whose bids have been rejected have the right to appeal the decision of the Commission to check the customs service, within 10 calendar days from the date of its publication on the official website of the customs service for information relating to the release of the Commission's decision.
(6) an opposition to paragraph (5) shall be examined within 30 days by the customs service, which decides upon the appeal, the applicant in fact notified to it. The customs service's decision regarding the rejection of the opposition or failure within the applicant does not deprive him of the right to address the Court of administrative law.
1865 article. The appointment of the operator partner in the creation of customs control area and the contract of cooperation (1) the Customs Body shall inform all tenderers by publishing a press release for information on the official website of the customs service, the result of competition not later than 3 working days following signature by the members of the Commission to select the minutes.
(2) after the appointment of the best tender, the Commission shall draw up in checkbox not later than 30 calendar days from the date of that decision, a draft cooperation agreement and shall send the economic operator partner appointed to the customs control zone.
(3) Cooperation Project contract drawn up shall be negotiated not later than 30 calendar days from the date of receipt by the operator appointed partner at the customs control zone. Where, at the expiry of the period laid down, the trader refuses to conclude the contract, the Commission check is entitled to nominate as an economic partner to the customs control zone the tenderer ranked next, according to the results of the evaluation.
(4) Draft contract negotiated in the form of cooperation to be signed by the customs body's management.
(5) the term of the contract of cooperation may not be less than three years, but will not be less than 15 years, and shall be calculated from the moment of its signature by the parties.
(6) the operator designated partner at customs control zone shall be required to constitute a bank guarantee of good execution of the contract. Amount of security is determined by the performance of the selection Commission and reported in standard documentation. The performance guarantee shall be lodged by means of a letter of bank guarantee.
Article 1866.  The cancellation of the procedure of the contest for selection of operator partner in the customs control zone (1) the customs body shall, at its own initiative, shall be entitled to cancel the procedure of the contest conducted when selecting an entity partner at customs control zone, where the decision will be taken before the date of the issuance of the press release on the outcome of the contest newsletter in the following cases: (a)) have been lodged only offers rejected by the selection Committee;
b) were observed deviations from legislative requirements affecting the procedure of the contest conducted when selecting an entity partner at customs control zone.
(2) At any stage of the contest, the selection Commission is entitled to adopt a decision on the completion of the contest without cîștigătorul.
(3) the Customs Body shall be obliged to inform in writing all tenderers within three working days from the date of cancellation proceedings, annulment of the decision of the competition procedure and obligations on termination, and they have assumed by submitting bids.
Article 1867. Termination of cooperation concerning customs control zone (1) Collaboration on the establishment of the customs control zone shall cease: a) on the expiration of the contract between the operator and the customs body a partner at customs control zone;
b) on the basis of agreement between the parties of the contract of cooperation;
c) in other cases provided by law or contract.
(2) in the case of termination of the contract, the trader partner collaboration at the customs control zone shall be obliged to return, free of charge, the customs body goods free of any burdens (if they were put into service). "
19. In article 189, after the words "may be goods" insert the words ", including goods that are likely to affect a right of intellectual property".
20. Article 192: under paragraph (2), the word "all" is excluded;
(3) shall read as follows: "(3) the customs control, other than the one on the spot, is based on managing risks, including through the use of the techniques performed by the electronic data processing, with the purpose of identifying or assessing risks and to develop the necessary countermeasures based on the criteria laid down at national level and, where appropriate, internationally. The level of customs control based on management of risks is determined by one of the customs control (green, blue, yellow or red), as well as through one of the corridors of customs control (green or red). "
21. the code shall be supplemented with the following article: 1921 "Article. Management of risk (1) the customs body shall apply to the management of risks that target activities such as collecting data and information, notification, consultation, identifying, analysing and assessing risk, risk tolerance, recommendation and implementation of measures, customs control selectivity in monitoring and evaluating the process and its results based on sources and strategies, including national and international monitoring of customs operations and procedures in order to update the information available to customs.
(2) the selectivity in customs control is a process based on risk analysis, risk indicators and profiles, examining documents, surveillance and interrogation techniques which involve risk identification or a finding of compliance with customs legislation.
(3) in the customs control Selectivity, including automated customs operations, including the allocation of one of the aisles/customs corridors, according to the random parameters and criteria of selectivity/consemne.
(4) the procedure for risk management, including random parameters, criteria of selectivity/instructions shall be determined by the Government. "
22. Article 1953: in paragraph 2, the word "receipt" shall be replaced with the word "acceptance";
(21) and (22) will read as follows: "(21) where customs service considers the request and supporting documents submitted do not contain all the information required, it shall, within 30 calendar days, the trader who has submitted the request to provide the information necessary to justify the request.
(22) the customs service shall inform in writing within 7 working days, trader with regard to its acceptance of the application and of the date from which the term for issuing AEO certificate. "
23. In article 2028 (3), after the word "days" shall be inserted the word "worker" and after the words "in writing" shall be inserted the words "customs body".
24. Article 231 shall be supplemented by the following paragraph 61) table of contents: ' 61) lodgment or accompanying documents containing erroneous data/incomplete with regard to objects of intellectual property; ".
25. In article 232) (d), the words "art. 231 point 7) "shall be replaced with the text" art. 231 point 61) and 7) ".
26. Article 233 shall be completed in the final text ", and the unregulated side of the present Code shall apply to the provisions of the Law Code of the Republic of Moldova".
27. Article 238 shall be completed in the final text "as an exception being the cases provided for in article 10. 300. "
28. article 269 shall be repealed.
29. Article 300 shall read as follows: "Article 300.  Reviewing and monitoring the legality of the customs service of decisions, acts or omission of the customs bodies and customs officers (1) the customs service may cancel or amend the decision of the customs body, as well as to act in the case of illegal actions or omission of the customs body.

(2) lawfulness carried out by the customs service of the decisions, acts or omission of the customs bodies and customs officers, including laws of procedure and/or the decisions issued under amendments process includes examining actions taken as a whole, coordination and control, including the lifting of the dossier for examination by the amendments made by the Director-general or his Deputy within the customs service to ensure compliance with the provisions of the customs legislation and/or contravention.
(3) the mechanism and procedure for monitoring of the legality of decisions, acts or omission of the customs bodies and customs officers, including the legality of procedural laws and/or decisions issued under the law, the process shall be determined by the Government. "
30. In the name of chapter XII, ' BORDER ' are mutually exclusive.
31. Article 301: (1) shall be supplemented with the letter f) with the following contents: ") were released for free circulation." article is completed with paragraph 5 with the following: "(5) the regulation on the enforcement of intellectual property rights by the customs bodies shall be approved by the Government."
32. Article 302 (1), after the word "recipient" insert text "/proprietarul".
33. Article 304: under paragraph (1), after the word "recipient" insert text "/proprietarul";
under paragraph (2) (b)), after the word "recipient" shall be inserted the words "/proprietarului" and after the word "recipient", in both cases, the text is inserted "/proprietarul";
in paragraph 3, after the word "recipient" insert text "/proprietarul";
in paragraph 4, after the word "holder" insert text "/proprietarului";
in paragraph 7, after the word "recipient", in both cases, the text is inserted "/proprietarul";
in paragraph 9, after the word "recipient" insert text "/proprietarul".
34. Article 305: under paragraph (1), the words "free warehouses" shall be replaced with the words "customs warehouses, warehouses, and provisional" after the words "placed under a suspensive customs procedure," shall be inserted the words "placed in the commercial circuit";
under paragraph (2) letter a) shall read as follows: ") may be destroyed in accordance with the legal norms in force without incurring the expenditure, within 90 working days, from the time of the finding that the prejudice to intellectual property law;".
35. Article 3051: (3): in the first sentence, after the word "holder" insert text "/proprietarul";
in subparagraph (b)), after the word "holder" insert text "/proprietarului";
paragraphs (4) and (5), after the word "holder" insert text "/proprietarul";
in paragraph 6, after the word "holder", in both cases, the text is inserted "/proprietarul";
in paragraph 8, after the word "holder" shall be inserted the words "/proprietarul" and after the word "holder", "/proprietarului";
in paragraph 9, after the word "holder" insert text "/proprietarul".
36. In article 306 (1) in the first sentence, after the word "recipient" insert text "/proprietarul".
37. In article 307, paragraph 5, after the word "recipient" insert text "/proprietarul".
Art. XI.-Article 4 of law No. 408-XV of 26 July 2001 for the implementation of title V of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with subsequent amendments (28) is repealed.
Art. XII.-Article 8 of law No. 451-XV of July 30, 2001 on regulating licensing activity through entrepreneurship (republished in the Official Gazette of the Republic of Moldova, 2005, no. 26-28, art. 95), with subsequent amendments, shall be added to paragraph 5 with the following: "(5) is not subject to Regulation by the trading licensing tax forfeitures."
Art. XIII.-Law nr. 461-XV of 30 July 2001 on the petroleum products market (republished in the Official Gazette of the Republic of Moldova, 2003, no. 76, art. 342), as amended, is modified and completed as follows: 1. Article 2: the term "Argus" is excluded;
the term "trade margin", the words "liquefied gas" and is excluded.
2. Article 4 (3): in the introductory part, the words ' and liquefied gas "are mutually exclusive;
(a)) shall read as follows: ' a) average value of average quotes provider Platts Cargoes FOB MED (Italy) Cargoes FOB NWE or provider Platts, depending on the region from which importation is carried out; "the letter d), after the words" petroleum products "insert the word" main ";
in paragraph 4, the words ' and the Argus ", and the words" liquefied gas "and, in both cases are excluded;
(41), after the words "petroleum products", in both cases, insert the word "main";
Article shall be supplemented (42) with the following contents: "(42) wholesale trade Prices of liquefied gas shall be determined on the basis of the purchase price under stock exchanges, regional oil taxes and duties on these products, costs and expenses related to import and wholesale trade, in accordance with national accounting standards, applying a reasonable rate of return in accordance with the methodology and application of formation of prices of petroleum products. Retail prices of liquefied gas shall be determined on the basis of the prices of wholesale and retail costs retail trade activity, in accordance with national accounting standards, applying a reasonable rate of return, as set out in the methodology and application of formation of prices of petroleum products. "
Art. XIV.-code of civil procedure of the Republic of Moldova nr. 225-XV of 30 May 2003 (reprinted in the Official Gazette of the RM, no. 13, 130-134, art. 415), as amended, is modified and completed as follows: 1. In article 85 (1) (g)), after the words "internal affairs organs" insert the words ", the State tax service".
2. In article 89, paragraph 3, the words "taxation" shall be replaced with the phrase "the State tax service.
3. Article 109: in paragraph 3, the words "or fiscal bodies" are mutually exclusive;
in paragraph 4, the words "or tax authorities" are excluded.
4. In article 345 letter f), the words "tax" shall be replaced with the phrase "the State tax service.
Art. XV. Article 20 of the Act-No. 397-XV of 16 October 2003 on local public finances (republished in the Official Gazette of the Republic of Moldova, 2014, no. 397-399, 703), with subsequent amendments, shall be amended as follows: in paragraph 2 (b)), the second indent shall be repealed;
in paragraph 5, subparagraph (f)) is hereby repealed.
Art. XVI.-in article 2 of the law on accountancy No. 113-XVI dated April 27, 2007 (republished in the Official Gazette of the Republic of Moldova, 2014, 27-34, art. 61), after the words "notaries, lawyers, mediators" insert text ", authorized administrators".
Art. XVII.-Law nr. 220-XVI dated 19 October 2007 on State registration of legal entities and individual entrepreneurs (Official Gazette of the Republic of Moldova, 2007, nr. 184-187, art. 711), as amended, is modified and completed as follows: 1. Article 2: the term "inactive" legal person shall read as follows: "legal person legal person inactive, within 12 months from the date of registration or within the last 3 years , has submitted the records of tax reports provided for by law, did not carry out any operations on the bank account is not the founder of another legal person, has no subsidiaries and representations, no debts to the national public budget, was not registered as a payer of VAT and does not have registered with the State tax service of machines and control with fiscal memory; "
After the term "legal person" concept is introduced passive "inactive" individual entrepreneurs with the following content: "individual entrepreneur-entrepreneurial individual inactive, within 12 months from the date of registration or within the past 3 years, has submitted reports with reports provided for by law, did not carry out any operations on the bank account is not the founder of another legal person, has no subsidiaries and representations It has no debt to the national public budget, has not been registered as a payer of VAT and does not have registered with the State tax service of machines and control with fiscal memory; ".
2. Article 26: in the name of the article, after the word "legal" shall be inserted the words "and of the individual entrepreneur";
paragraphs (1) and (2) shall read as follows: "(1) a legal entity inactive and inactive individual entrepreneur shall be deemed to have ceased and are removed from Office.

(2) If a legal entity inactive and inactive do not have individual entrepreneur debts to the State budget, not machines and control with fiscal memory, are not founders of another legal person and do not have branches and representative offices, the State registration body shall initiate ex officio liquidation procedure from the State Register of legal persons and individual entrepreneur inactive inactive by adopting the decision, the initiation of proceedings for cancellation of the registration. "in paragraph (3), after the word" inactive "shall be inserted the words" and of the individual entrepreneur, after the word "inactive" quiescent "-the words" individual entrepreneur "and inactive, while the word" cancelled "shall be replaced with the word" removed ";
paragraphs (5) and (6) shall read as follows: "(5) within three working days of expiry of the period for lodging applications and claims by the persons concerned, if requests and claims have not been submitted, the State registration body adopts the decision ex officio cancellation from the State registry of legal persons and individual entrepreneur inactive inactive and it radiates. In the case of applications and claims, and the State Register of legal persons and individual entrepreneur inactive inactive shall be carried out in accordance with the General conditions provided by law, the State registration body not being entitled to decide ex officio striking off from the State Register.
(6) the Principal State Tax Inspectorate shall submit quarterly organ of State registration of legal persons inactive information to decide on the deletion of State Register. "the article is completed with paragraph 9 with the following contents:" (9) liquidation procedure provided for in this article shall apply also in relation to the legal entities that have filed the request for cancellation of the registration in accordance with the model approved by the State registration body and meet the criteria specified in the concept of a legal person that is inactive except that the records were submitted tax reports provided for by national law, whose data shows that they have not pursued entrepreneurial activity. "
3. Article 31 shall be completed (5) with the following contents: "(5) the procedure for cancellation referred to in article 1. 26 shall apply and individual entrepreneurs who applied for cancellation of the registration in accordance with the model approved by the State registration body and meet the criteria specified in the notion of individual entrepreneurs, except that they presented records tax reports provided for by law, from whose data shows that they have not pursued entrepreneurial activity. "
4. The Act is supplemented by article 311 with the following content: "Article 311. Information about individual entrepreneurs who are the main State Tax Inspectorate shall submit, quarterly State registration body, information about individual entrepreneurs who are to decide on the deletion from the register of the State. "
Art. XVIII.-Article 23 (7) of the law No. 294-XVI of 21 December 2007 on political parties (Official Gazette of the Republic of Moldova, 2008, nr. 42-44, art. 123), as amended, the words "and the tax inspectorate" is excluded.
Art. XIX.-amendments to the Code of the Republic of Moldova nr. 218-XVI dated October 24, 2008 (Official Gazette of the Republic of Moldova, 2009, no.4-6, art. 15), as amended, is modified and completed as follows: 1. article 277: paragraph (3), the penalty shall be completed in the final text "and with fine 500 conventional units applied to legal person";
in paragraph 8, shall be filled in the final penalty ' and with fine 500 conventional units applied to a legal person ".
2. In article 2931: paragraph (4), shall be completed in the final text "Po substitution or of another document surrendering premeditated, as well as consumer opinion of cash payment, invoice, order-delivery note, Bill of Exchange, the bulletin";
in paragraph (7), shall read as follows: "the lack of notice through which it alerts the consumer about their right to ask voucher (form and content) and the obligation to present when examining any complaints";
in paragraph (9), the words ' without the authorisation of the technical competence or activities of installation, repair and maintenance of technical competence authorisation "shall be replaced by the wording" without holding a certificate of registration as a technical support center for machinery and control with fiscal memory or installation activities, repair maintenance, with registration certificate ".
3. the code shall be supplemented with the following article: 3011 "Article 3011. Violation of the mode of presentation by taxpayers to put tax reports Failure within the period prescribed by law to put tax reports is punishable by a fine of from 10 to 20 conventional units applied to the person with reference to liability. "
4. In article 400 (1) after the figures ' 245 "insert text", 263 para. (1), (4)–(8),”.
5. In article 402 (1), after the words "art. 273 para. (5) "insert text" art. 275 paragraph 2. (2),”;
6. In article 403 (1), the words "2873" is excluded.
7. In article 431 (42), after the words "art. paragraph 1 287. "insert the text" (8) ".
Art. XX.-Article 70 of subsoil Code No. 3-XVI dated February 2, 2009 (Official Gazette of the Republic of Moldova, 2009, no. 75-77, art. 197), with subsequent amendments, shall be amended as follows: in paragraph 4, the words "State budget" shall be replaced with the words "the budgets of administrative-territorial units of the second level";
(5) are repealed.
Art. XXI.-Article 12 (12) of law No. 199 from July 16, 2010 on the status of persons with functions of dignity (Official Gazette of the Republic of Moldova, 2010, nr. 194-196, article 637), with subsequent amendments, after the word "Deputy Minister" shall be inserted the words "or of the Deputy Secretary-General of the Government".
Art. XXII.-Annex to law No. 160 of 22 July 2011 resolution through the authorization of entrepreneurial activity (Official Gazette of the Republic of Moldova, 2011, no. 170-175, art. 494), with subsequent amendments, shall be read as follows: section "of the main State Tax Inspectorate" is completed by the following 17 position: 17





Certificate of registration as a technical support center for machinery and control with fiscal memory (HOW MCC)





Free





3 years












the section "Customs": 13 and 14 positions are mutually exclusive;
the engine is supplemented by the positions 16-18 with the following contents: 16





Authorisation to use the simplified procedures





Free





Without time limit









17





Authorization for sender status approved





Free





Without time limit









18





Authorization for recipient status approved





Free





Without time limit










the section "National Institute of Metrology", item 5 are excluded.
Art. XXIII.-Law nr. 131 of 8 June 2012 State control over activity of licensing (Official Gazette of the Republic of Moldova, 2012, no. 181-184, art. 595), with subsequent amendments, shall be amended as follows: 1. In article 1, paragraph 4, subparagraph (c)) shall read as follows: "(c)) checks carried out by tax authorities, customs and financial (banking and non-banking institutions)."
2. Heading No 1 column 4 of the annex, point 1 shall be excluded.
Art. XXIV.-Insolvency Law No. 148 of 29 June 2012 (Official Gazette of the Republic of Moldova, 2012, no. 193-197, art. 663) shall be supplemented as follows: 1. Article 22 shall be added to paragraph (3) with the following contents:

"(3) the Court of insolvency will refund request without introductory examination in all cases where this will have annexed to the opinion of the State tax service related information of the lender (creditor) or debtor of its intention to apply introductory. The opinion of the State tax service shall include the amounts the debtor in relation to overdraft public national budget at the time of referral, and notification to the Court that, during the process, the tax authority may intervene with additional amounts which may arise under fiscal control. "
2. In article 140, paragraph (2) shall be completed in the end with the text: "exception tax obligations which is 90 calendar days from the date of entry for the procedure".
Art. XXV.-in article 13 of law No. 130 of 11 July 1986 concerning private exchanges (Official Gazette of the Republic of Moldova No. 2014, 297-309, art. 611), (2) is hereby repealed.
Art. XXVI.-Education Code of Moldova nr. 152 of 17 July 2014 (Official Gazette of the Republic of Moldova, 2014, nr. 319-324, art. 634) is amended as follows: 1. In article 100, paragraph (5) shall read as follows: "(5) the structures that provide jobs for on-the-job practice of students qualifying for tax breaks in the manner established by the legislation in force."
2. In article 111, paragraph 2 shall read as follows: "(2) For employing graduates in the first year after graduation, operators of a legal person in private law shall enjoy fiscal facilities in the manner established by the legislation in force."
3. In article 145, paragraph 8 shall read as follows: "(8) natural persons and legal entities irrespective of the type of ownership and legal form of organization, which means investing in the development of the education system benefit from tax breaks in the manner established by the legislation in force."
Art. XXVII.-Law nr. 172 of 25 July 2014 approving combined nomenclature (Official Gazette of the Republic of Moldova No. 2014, 231-237, 529), as amended, is modified and completed as follows: 1. The Act is supplemented by article I1 with the following content: "Art. I1. -(1) In accordance with the combined nomenclature of goods shall be developed and managed Integrated customs tariff of the Republic of Moldova (hereinafter-TARIM).
(2) In TARIM are stored information about the tariff measures and economic policy measures applicable to goods imported into the Republic of Moldova/exported from Moldova.
(3) Central and local public Authorities submit to the Interdepartmental Commission for the establishment and management of the TARIM-Sitemap all draft legislative and regulatory acts providing for the introduction of tariff and/or economic policy measures applicable to goods imported into the Republic of Moldova/exported from Moldova, in order to determine the positions of the TARIM and subheadings and their placing in the TARIM.
(4) the TARIM has binding and is used in the process of customs clearance of goods for tariff measures and economic policy measures applicable to imports of the goods in the Republic of Moldova/exportation of goods from the Republic of Moldova.
(5) the TARIM-is published on the official website of the customs service.
(6) the TARIM covers: a) the combined nomenclature of goods;
(b) additional subdivision called) subheadings TARIM, which is identified by the tenth and 11th digits which, together with the code tariff heading of the combined nomenclature code of the goods, the TARIM. In the absence of subdivisions, the tenth and eleventh digits are "00";
(c) the applicable rate of duty) and other import/export duties;
d) preferential tariff arrangements (including on the basis of the preferential tariff quotas);
e) anti-dumping duties;
f) no prohibition;
(g));
h) additional codes;
I) references to the normative acts providing for tariff measures and economic policy measures.
In exceptional cases, you can use an additional code of four digits for TARIM applying specific measures which are not coded, or not entirely coded, at the level of the figures of the tenth and eleventh. "
2. In the annex, the tariff headings: 3814 000 100, 3901 10 100, 3901 20 900, 3902 30 0000, 3903 19 0000, 3904 10 0000, 3909 50 900, 4002 99 900, 4005 99 0000, 4107 19 100, 4114 20 0000, 5603 93 900, 5903 10 900, 8311 20 0000, 8311 30 0000, 9607 20 100, the figure "5" shall be replaced with the numeral "1";
of heading 5906 99 900, the figure "6" shall be replaced with the numeral "1";
heading 3205 000 0000, 3917 39 0000, 3920 99 210, 3923 40 900, 3925 90 800, 4016 99 970 figures "6.5" shall be replaced with the numeral "1";
heading 5310 10 100, figure "8" shall be replaced with the numeral "1";
tariff heading Nos 5811 000 0000, 7019 19 100, 7019 52 0000, 8544 42 900, 9612 10 200, ' 10 "shall be replaced with the numeral" 1 ".
Art. XXVIII.-Law of public finance and budgetary-fiscal responsibility nr. 181 of 25 July 2014 (Official Gazette of the Republic of Moldova No. 2014, 223-230, art. 519), as amended, is modified and completed as follows: 1. In article 20 (1) (e)), the words "enhanced synthesis of draft budgets of local" shall be replaced with the words "synthesis projects consolidated local budgets for the first and second".
2. In article 38, paragraph (2) shall be supplemented with the words "and of the law on public debt, State guarantees and on-lending".
3. In article 47 (1): the letter g), after the word "Government" shall be inserted the words "Parliament";
the letter h), after the word "Government" shall be inserted the words "approves".
4. In article 48, paragraph 6, subparagraph (f)) to be completed in the end with the words "and of the guarantees of territorial-administrative units".
5. In article 52 (1), the words "synthesis projects local budgets" shall be replaced with the words "synthesis projects consolidated local budgets for the first and second".
6. In article 55, paragraph 2, the words "paragraphs 1 and 2. (6) and (7) "is excluded.
7. Article 62: paragraph 4 shall read as follows: "(4) the balance temporarily free turnovers in components of budgets accounts budget, managed by the Treasury single account, can be placed in the form of deposits with the National Bank of Moldova and the State securities." in paragraph (6) shall be repealed;
Article shall be supplemented by paragraphs (9) and (10) with the following contents: "(9) funds received from the budgets of the constituent entities of the public national budget authorities/public institutions to self-financing, State-owned enterprises and joint stock companies whose founders/shareholders are central and local public authorities, based on their approved list in the annual budget law, is managed through the single treasury account.
(10) the Minister of finance may use temporary financial asset balances on accounts of entities specified in para. (9) open on behalf of the Treasury to cover unique, temporary home of the gaps of the State budget, with repayment thereof within a period of 180 days from the date of the loan, and payments without prejudice to respective entities. "
8. Article 66 is supplemented with paragraph (5) with the following contents: "(5) it is prohibited to conclude the budgetary authorities/institutions contracts with anticipated payments (advance) for the purchase of goods, services and works, with the exception of: a) of construction works and major repairs, the value of which does not exceed 10 percent of the annual limit laid down on goal with the aim of organizing processes and procurement of materials and equipment in the case of contracts concluded between beneficiaries of entrepreneurship and entrepreneurs so provides, with further confirmation of the sums paid by the actual volume of work performed during the year;
b) goods, services or works which do not fall within the scope of the public procurement Law. "
9. Article 68 shall be completed (41)-(43) with the following contents: "(41) order for collection issued by the bailiff, they run within 10 days from the moment of receipt.
(42) the Fees of the bailiff for the enforcement of the enforceable document will be calculated in accordance with the code, but shall not exceed 5 000 lei.
(43) the acts of forced execution of bailiff which do not comply with the legal provisions in force and/or are not accompanied by an enforceable document in original and of proof of the expiry of the period referred to in paragraph 1. (2) shall be released without enforcement. "
10. Article 76 shall read as follows: "Article 76. Responsibility for financial monitoring (1) the Financial Monitoring of the activity of public authorities from taking, State enterprises, and wholly-owned companies or State-owned by the Ministry of finance.

(2) the Central specialized bodies of public administration and other administrative authorities shall ensure the supervision of the work and effectiveness of the use of public institutions taking heritage, State enterprises, and wholly-owned companies or State-owned, operating in the field of their competence.
(3) Monitoring of business self-financing public undertakings and municipal companies in local public administration authorities in capacity of founder or hold the majority share in the registered capital shall be carried out by local public administration authorities.
(4) the procedures and specific requirements for the conduct of the public authority activity from self-financing, State enterprises/trade companies and municipal owned wholly or majority-owned publicly is developed by the Ministry of finance, jointly with the competent body with the Administration and privatisation of public assets, and approved by the Government.
(5) the Financial Results of the competent public authorities should be presented and Government and be taken into account in the decision-making process concerning the management and privatisation of public assets. "
Art. XXIX.-Law nr. 71 of 12 April 2015 for modifying and completing some legislative acts (Official Gazette of the Republic of Moldova, 2015, no. 102-104, art. 170), with subsequent amendments, shall be amended as follows: 1. In article IV, paragraph 1 relating to article 5, point 43), point 3, point 8 concerning article 24 (13), section 59 relating to article 134 (1) (e)) section 84 relating to article 257 (51) is repealed.
2. In article XXI, paragraph 6 shall be repealed.
3. In Article XXVI (1), the words "and article IV section 1 relating to article 9. 5, point 43), point 3, section 8 relating to article 9. 24 para. (13) section 59 relating to article 9. 134 para. (1) (a). e), section 84 relating to article 9. 257 paragraph 4. (51), point 6 of article XXI, which will be implemented with effect from 1 January 2017 "is excluded.
Art. XXX-in the annex to law No. 196 of 19 November 2015 concerning the importation of certain goods (Official Gazette of the Republic of Moldova, 2015, nr. 340-346, section 654), item 2, column 4 "heading", ' replaces 8525 "'". "9015
Art. XXXI.-(1) Notwithstanding the provisions of article 7 (1) of the tax code, this Act shall enter into force on 1 July 2016, with the exception of article V, sections 2 and 78, section 2 of article XVII concerning article 26 (9), points 3 and 4, article XXVII, section 2, which will be implemented from 1 January 2016, article V, section 77 and article VIII , which will be implemented with effect from 1 January 2017.
(2) the Government shall, within 3 months, will bring its normative acts in compliance with this law.
(3) the restriction provided for in article 25 (6) of law No. 278-XVI dated 14 December 2007 relating to tobacco control (republished in the Official Gazette of the Republic of Moldova, 2015, nr. 258-261, art. 489) does not apply to commercial units placed in service before the entry into force of this law, the duration of useful operation which does not exceed 1 January 2019.