The rules were approved by the relevant government resolution, according to which amendments were made to the Regulation on the procedure for the acquisition and application of excise stamps for tobacco products, cartridges and refills for electronic cigarettes, tobacco substitutes (non-tobacco mixtures based on tea leaf). They have been published and entered into force.
The document was supplemented with several provisions that establish the impossibility of returning excise stamps, as well as prescribing the procedure of liquidation of excisable products when they are sold outside Moldova.
In such cases, the taxpayer is obliged to inform in advance the Center for Information Technologies in Finance (CTIF), the State Tax Service and the Customs Service.
The procedure of their notification is also defined in order to ensure, according to the legislation, the control by the representatives of these authorities in the procedure of product destruction. Their participation is obligatory, regardless of the place of its realization. As well as the obligation to draw up the relevant protocol. At the same time, the costs of secondment of their employees are borne by economic agents.
In addition, the decree excludes the sanitary conclusion and their declarations under their own responsibility from the list of documents required for the acquisition of excise stamps.
