Approved by the Ministry of Finance of the Republic of Moldova of December 20, 1999 No. 4
The instruction about procedure for acceptance from the population and entering into the budget of taxes and fees primeriya
1. According to Art. 35 (4) b) and 36 (1) the Law N491-XIV of July 9, 1999. "About local public finance" acceptance of the money arriving from the population in payment for the land tax, the non-personal tax, other local charges and payments of the national social insurance of peasant farms is assigned to primeriya.
Primeriya perform acceptance from the population of money on account of the land tax, the non-personal tax and other local charges.
2. Acceptance from the population of taxes, payments and charges is performed by the tax collector of primeriya or other person authorized by function of ensuring the collection of budget receipts of primeriya accepted with the consent of the State tax authorities (further - Inspection). The main function of the tax collector is delivery of payment notices to taxpayers, collection, accounting and transfer of money in the budget in time.
The workers having right to sign of cash documents cannot perform these functions.
3. Collection of taxes and charges from the population is made along with the obligatory statement of receipts of form 1-I "The receipt on acceptance of non-tax payments" and 2-I "The receipt on acceptance of tax payments".
4. Providing primeriya with forms of receipts, books of accounting of personal accounts is performed by territorial tax authorities, and other forms - independently.
The book of accounting of personal accounts is numbered, proshnurovyvatsya by the tax collector and it is represented to Inspection for fastening seal.
All entries in the book shall be made by ink or ball pen without corrections, erasures and only based on the relevant documents. Corrections are made and certified of the specified book by the signature of the tax collector.
5. Money (before their budget contribution), unused receipts and documents on delivery of money is stored in safes (fireproof cases) or in special boxes for money.
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