ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of June 19, 2017 No. 166

About approval of the Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with audio-video registration use

For the purpose of creating favorable conditions for the accelerated communication of taxpayers with the State Tax Administration on hearing of cases about violation of the law or claims, exception of additional costs on movement to office of Tax Service according to the Art. 133 part (2) Item 4) of the Tax code I ORDER:

1. Approve Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with audio-video registration use, according to appendix.

2. To legal management of the State Tax Administration to publish this order in the Official monitor of the Republic of Moldova.

3. This order becomes effective after publication.

Appendix

to the Order GNS of June 19, 2017 No. 166

Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with use of digital audio-video registration

Section I. General provisions

1.1. This Provision establishes procedure for consideration of cases of violation of the law or claims of taxpayers from office with use of digital audio-video registration (further - the Provision), archiving and accounting of video and digital audio, issue of copies of audio and video according to the statement of the taxpayer and contents of digital video and audio in working order.

1.2. Rules of this provision are applied if the taxpayer decided to consider case on violation of the legislation/claim from office by means of single system online of communication of GNS.

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