ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of July 25, 2017 No. 228

About change and amendment of the Management according to procedures of the sealing and rasplombirovaniye approved by the Order GGNI No. 611 of July 24, 2015

Based on h (10) Art. 132/3 and h (1) 1997, and for the purpose of optimization of tax administration I ORDER to Art. 133 of the Tax code No. 1163-XIII of April 24:

1. The order GGNI No. 611 of July 24, 2015 about approval of the Management according to procedures of sealing and rasplombirovaniye, with changes and additions made by the order of the State Tax Administration No. 364 of 10.03.2017 (Monitorul Oficial al Republicii Moldova, 2017, Art. No. 85-91, 619), to add with new Item of the following content:

1) "23/1. If stored in warehouses and/or rooms there are goods belonging to two or several economic agents, these goods are registered in separate inventories according to requirements of the Regulations on procedure for the carrying out inventory count approved by the Order of the Ministry of Finance No. 60 of May 29, 2012 (Monitorul Oficial al Republicii Moldova, 2012, No. 166-169/953). And also all ways of access to storage facilities where there are goods belonging to other economic agents will be sealed up with representation to management of the State Tax Administration of the report and the notification of the head of the economic agent on establishment of tax post".

2. To head department of methodology of tax procedures to bring this order to the attention of divisions of the State Tax Administration.

3. To provide to head department of methodology of tax procedures publication of this order in Monitorul Oficial al Republicii Moldova and on the internal portal of the State Tax Administration www.intern.fisc.md.

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