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With Regard To The Amendment Of Annexes No.1 And No. 2La Government Decision No. 706 Of 1 December 2015

Original Language Title: cu privire la modificarea şi completarea anexelor nr.1 şi nr.2la Hotărîrea Guvernului nr.834 din 1 decembrie 2015

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    For the purpose of enforcing the provisions of Art. V, section 9, paragraph 1. (4) of law No. 138 of 17 June 2016 concerning modification and completion of some legislative acts (Official Gazette of the RM, no. 2016, 184-189, art. 401) and Art. II, point 3, of law No. 177 of 21 July 2016 for the modification and completion of some legislative acts (Official Gazette of the RM, no. 2016, 256-264, art. 561), the Government DECIDES: Annexes No.1 and no.2 in the Government decision No. 706 of 1 December 2015 "For approval form-individual CET15 Statement regarding income tax and regulation concerning the completion of it" (Official Gazette of the Republic of Moldova , 2015, nr. 332-341, 941) is modified and completed as follows: 1) Annex No.1: section two: compartment C column 1 code C2, words "(from item indicator reflects K8) "shall be replaced with the words" (the pointer from point. K9) ";
column f: 1 compartment from the F1 code shall read as follows: "a determination of taxable income up to the amount of money donations for tax purposes"; 
the column 1 code F2, the words "Amount donations as philanthropy or sponsorships (indicate the minimum amount from those set forth in sections. F 2.1 and 2.2 F) "shall be replaced with the words" Finding revenue in the form of a donation of funds for tax purposes (point to positive value obtained from difference (2.1-F1) ', column 1 code F 2.1 shall read as follows: "the amount of the donation money made (according to article 21 of the tax code) column 1"; and the column 2 code F2.2 are excluded; 
the column 1 code F3 "(F1-F2)" shall be replaced with the phrase "(F1 + F2)";
the column 1 code F4 after ' (quota laid down in article 15 of tax code "is completed with the sign" x "in column 1 and column; 2 code F7 is excluded, the column 1 code F8 shall read as follows:" the income tax payment (to be completed if the difference is positive result) (F5-F6) ", column 1 code F9 shall read as follows : "income tax paid/restrained in addition (to be completed if the difference is negative, the result without giving the sign) (F5-F6);
the third compartment section h: symbol "(A4)" is excluded;
the column 1 code words "(H3, is seen from point indicator K8) "shall be replaced with the words" (the pointer from point. K9) ";
j: compartment at column 1 code J1, after сuvintele "(quota laid down in article 15 of tax code" is completed with the sign "x"; at column 1 code J2, after the words "(quota laid down in article 91, paragraph ( 1) lin) of the tax code "is completed with the sign" x ";
section four compartment K code K9, Romanian version is completed with the phrase "(K6-K7-K8) x 50%";
capital asset code, code "AUTO Car" shall be replaced with the code "MТ" means of transport;
2) Annex No. 2: throughout the text, the words "territorial State Tax Inspectorate" shall be replaced with the phrase "the State tax service, the proper form of grammar;
throughout the text, the word "employer" shall be replaced with the word "employer", the corresponding shape grammar;
in paragraph 23, the symbol "K8" shall be replaced with the symbol "K9";
in paragraph 39, the text "amount taxable income before the deduction of the amount of donations as philanthropy or sponsorships allowed for deduction" shall be replaced with the words ' taxable income until finding the sum of donations of funds for tax purposes ";
in paragraph 40, the words "amount donations as philanthropy or sponsorships (is the minimum amount of those referred to in 2.1 and 2.2 F F)" shall be replaced with the text "amount of revenue in the form of a donation of funds recorded for tax purposes (point to positive value obtained from difference (2.1-F1)";
section 41 shall read as follows: "41. Heading F 2.1 indicates the amount of the donation money granted. ';
section 42 is excluded;
in paragraph 43, the words "diminishing the total value of taxable income before the deduction of the amount of donations as philanthropy or sponsorships allowed for deduction by the amount of donations in the F1 philanthropy or sponsorship F2" shall be replaced with the words ' sum of taxable income until finding the sum of donations of funds for tax revenue receivable amount F1 in the form of a donation of funds established for purposes of taxation F2 ';
section 47 is excluded;
in paragraph 48, the phrase "F5-F6-F7" shall be replaced with the phrase "F5-F6";
in paragraph 49, the words "F5-F6-F7" shall be replaced with the phrase "F5-F6";
in paragraph 53, the phrase "to Col. 3 gross income Amount" achieved "is the amount of conversation heading K3," shall be replaced with the phrase "To Col. 3 gross income Amount" earned "it reflects the amount of heading K9,";
in paragraph 74, the phrase "heading shall be replaced with" K6 "outcome indicators obtained from the difference between the K6-K7-K8";
in paragraph 76, the words "percentage of 2%" shall be replaced with the phrase "laid down in article 152 of the tax code.", and the text "non-commercial public utility organizations, religious cults and parts thereof" shall be replaced with the words ' public associations, foundations and private institutions registered in Moldova that conducts public benefit in accordance with article 30 of the law on public associations provided that they operate for at least a year up to the request of registration in the list referred to in paragraph 1. (4) and religious denominations and parts of them registered in Moldova that conducts social, moral, cultural or charity, provided that they operate for at least a year up to the request of registration in the list referred to in paragraph 1. (4),”.

Prime Minister Pavel FILIP