Wine making and viticulture site

Letter of the Main State Tax Inspectorate

Letter of the Main State Tax Inspectorate
ABOUT THE REVIVAL OF GRAPES
No. (17-13-03 / 1-2193) 37 dated June 8, 2006

Monitor Officer al R. Moldova № 98-101 dated June 30, 2006

The main state tax inspectorate in connection with the entry into force on July 19, 2006 of the Law on grapes and wine No. 57-XVI of March 10, 2006 (hereinafter – the law) (Official monitor No. 75-78 of May 19, 2006 .) brings to the attention of its territorial divisions the following.

Chapter VI of the said law and, in particular, Article 31 (2), in the conditions of Article 37 (1), starting from July 19, 2006, a mandatory fee for the revival of viticulture is introduced. In accordance with paragraph (4) of Article 31, legal entities and individuals engaged in entrepreneurial activity in the production, processing and marketing of wine products are payers of the collection for the revival of viticulture. This part of the payers of the collection for the revival of viticulture are also legal entities and individuals who import wine products.

The fee for the volumes supplied by producers and / or imported wine products is set per deciliter, depending on whether they belong to one or the other product category (art. 31, part 5 of the law). Thus, for the supplied and / or imported wine products, a fee of:

a) grape wines (natural and special) – 3.0 lei / dal;
b) divines – 20.0 lei / dal;
c) brandy and other strong grape drinks – 20.0 lei / dal.

The obligation to pay the fee for the revival of viticulture in accordance with paragraph (6) of Article 31 arises at the time of the sale or import operations (on occasion) with the payment of this fee to the budget before the 20th day of the month following the reporting quarter, also provided for the submission of a report on the charging of a fee for the revival of viticulture (art. 31, part 10).

Also, the Main State Tax Inspectorate draws attention to the fact that the fee for the revival of viticulture is not charged for wine products supplied in bulk in the Republic of Moldova, as well as imported in bulk.

Since the Law on grapes and wine No. 57-XVI of March 10, 2006, starting from July 19, 2006, the Law on grapes and wine No. 131-XIII of June 2, 1994, becomes null and void, and the payment for the use of state-owned trademarks property, on alcohol products, the Main State Tax Inspectorate informs its territorial divisions that a report on the accrual of fees for the use of state-owned trademarks on alcohol products (MSTA) for the period 1.07.2006 -18. 07.2006 to be submitted by taxpayers in August 2006.

Report on the accrual of the fee for the revival of viticulture for the period July 19, 2006– September 30, 2006. submitted by payers of the fee until October 20, 2006.