Vat fiscalitate - Alina Moldovan

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Lecture Value Added Tax 1. The Economic Essence of the VAT 2. Deliveries Exempt from VAT 3. VAT Administration (the Registration of the Subject and the Declaration of the VAT). Composed based on TAX CODE Title III. Value added tax http://www.fisc.md/en/lege/fiscrm/3/ Chapter 1. GENERAL PROVISIONS Chapter 2. SUBJECTS AND OBJECTS OF TAXATION Chapter 3. CALCULATION AND PAYMENT OF VAT Chapter 4. DELIVERIES EXEMPT FROM VAT Chapter 5. ZERO RATE VAT Chapter 6. DELIVERY Chapter 7. TAX LIABILITY TERM Chapter 8. PLACE OF DELIVERY Chapter 9. VAT MANAGEMENT 1. The Economic Essence of the VAT Value added tax (hereinafter called VAT) – a general state tax representing a form of payment to the budget of a portion of the value of goods supplied and services provided subject to taxation on the territory of Republic of Moldova, as well as of a portion of the value of all taxable goods and services imported into Republic of Moldova. Goods, tangibles – are the products of labor in the form of items, consumables and products for technical and economic purposes, buildings, constructions and other real estate property, intangible assets. Supply of goods – the transfer of ownership rights on goods through sale, exchange, gratuitous transfer, transfer with partial payment, in-kind wage payment, other in-kind payments, and sale of pledged goods on behalf of the holder of collateral, transfer of goods on the grounds of financial leasing contract transmission of goods by the principal to the broker, by the broker to the buyer, by the supplier to the broker and by the broker to the principal within the implementation of the commission contract; Supply (provision) of services – provision of tangible and intangible consumption and production services, including renting property, location, life interest, operational leasing, transfer of rights to use any goods against payment, partial payment or free of charge; construction and assembly activities, repairs, scientific research and development, experimental and design works, and other types of works done against payment, partial payment or free of charge service provision activity by the fiduciary administrator to the buyer and by the fiduciary administrator to the founder trustee within the performance of fiduciary administration contract. Services provided by the fiduciary administrator to the buyer within the fiduciary administration contract are considered performed delivery by the founder trustee to buyer. Partial payment – the incomplete fulfillment by the buyer of his/her obligations toward the supplier. Taxable supply – supply of goods, provision of services, other than supply of services and goods that are exempt from VAT, by a subject of taxation as part of entrepreneurial activity. Goods for personal use or consumption – items used to meet the needs of the owner and /or members of his/her family.