ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of November 15, 2017 No. 445

About change and amendment of the Order GNS No. 1387 of December 14, 2016 about the organization of administration of large taxpayers

Based on part (10) Article 132/3 and Item 35) parts (2) article 133 of the Tax Code No. 1163-XIII of April 24, 1997 and for the purpose of increase in management efficiency of large taxpayers, reduction of tax gap and improvement of collection of receipts in the national public budget I ORDER:

1. Of December 14, 2016 to make the following changes and additions to the Order GNS No. 1387:

1) in Item 3 the text "500 citizens and physical persons practicing professional activity" to replace with the text "600 physical persons which correspond to provisions of lit. A) Item 3) of article 5 of the Tax Code";

Item IV of appendix to state 2) in the following edition: "The list of physical persons of large taxpayers joins physical persons which correspond to at least two of the following criteria:

a) are tax residents of the Republic of Moldova;

b) income gained for the last three tax periods, preceding the accounting period, exceeds in total the amount 3 million lei;

c) aggregate value of the had assets during the last tax year exceeds the amount of 50 million lei".

2. To provide to head department of administration of large taxpayers the publication of the order in Monitorul Oficial al Republicii Moldova and to bring it to the attention of all structural divisions of the State Tax Administration.

3. This order becomes effective since January 1, 2018.

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