Significant changes have been brought to the Moldovan legislation pertaining to the environmental pollution tax.
Among the major amendments introduced, we only emphasise that the list of goods subject to pollution tax due to the environmental pollution caused upon their use has been largely extended. Thus, the following products became subject to pollution tax starting 30 May 2008: fertilizers, lacquers, dyestuff, insecticides, rodenticides, herbicides, plastics and articles thereof, rubber and articles thereof, paper and paperboard, articles of paper pulp, of paper or of paperboard, glass and glassware, lead and articles thereof, used motor vehicles for the transportation of persons and goods, electrical machinery and equipment and parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, other manufactured tobacco and manufactured tobacco substitutes, 'homogenised' or 'reconstituted' tobacco, tobacco extracts and essences, asbestos, crude petroleum oils and oils obtained from bituminous minerals, hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives, phenols and phenol-alcohols, etc.
The pollution tax is up to 5% from the customs value of the goods and is payable before the submission of the customs declaration. Exemptions and refund opportunities are available in case of a number of customs procedures (e.g. transit, reexport) involving such goods.
Taking into account the major changes in the environmental pollution legislation, if you are currently performing or envisage to carry out imports of goods subject to environmental pollution tax or which might fall under this legislation, you may contact the PwC representatives in Moldova.
PwC can provide you advice with regard to environmental issues, including circumstances whereupon environmental taxes would be due, could be exempted or refunded, including their computation method.
PwC has a strong group focused on Indirect Taxation. Our specialists have extensive experience in resolving issues related to indirect taxes and planning to minimize their impact, optimize international cross-border operations and logistics, advising and providing clients with innovative, practical and integrated solutions. |
