Question of the day

Published in Official Gazette of Friday 5 February Order of the Ministry of Finance No. 18 of 1 February 2021 amending Order No 76 of the Ministry of Finance of 16 June 2020.

The document was drawn up in accordance with Law No 60/2020 establishing measures to support business activity and amending certain legislative acts, and provides for amendments to the Regulation on the refund of VAT to businesses that are registered as VAT taxpayers and register amounts of VAT for deduction in the subsequent period, approved by Order No 76 of 16.6.2020 and aims to agricultural producers affected by natural disasters.

According to the document, the VAT refund is requested by submitting an application, indicating the tax number, the name of the taxable person, the registered office, the bank account. The beneficiary shall also declare on his honour that the losses of agricultural production incurred, according to the findings, as a result of the natural disasters occurring in 2021 constitute more than 50 %, indicating the area affected and the area owned.

Order No 18/2021 entered into force on Friday 5 February 2021.

Source: monitor.fisc.md