The State Tax Service reminded about the changes in the Tax Code related to excise duties.
As part of the fiscal policy for 2023, amendments were made to the tax and customs legislation, as well as other regulations. Thus, starting January 1, 2023, excise tax exemption on import of vehicles for mobility of persons with locomotor disabilities is available only for vehicles converted accordingly. Preferential import of vehicles for this category of citizens is allowed once every 5 years to replace the compensation they are entitled to for transportation services. Excise tax exemption for nitrogen and oxygen produced in the territory of Moldova was also abolished. As of January 1, 2023, excise taxes on cigarettes and other tobacco products and alcohol in Moldova were applied at a higher rate than previously approved for 2023. The list of subjects subject to the obligation to calculate and pay excise taxes on the nomenclature of goods subject to excise taxes (tariff items 220300, 2205, 220600, 2207, 2208, 240210000, 240220, 240290000, 2403) was expanded. The obligation to pay these excise duties applies both to importers and producers and economic agents engaged in the wholesale sale of goods subject to these excise duties. At the same time, the term within which the inventory of stocks of excisable goods must be made has been changed - 30 days from the date of the last increase in the rate of excise duty. Some tariff items on tobacco and related items have been adjusted, and from April 1 a new method of calculating the reference price to determine the amount of excise duty on cigarettes and cigarillos has been introduced. // 25.01.2023 - InfoMarket.
