Approved by the Ministry of Finance of the Republic of Moldova of November 27, 2000 No. 5

The instruction about procedure for provision of delays and payments by installments of payments in the budget and in off-budget funds and write-off (removal from accounting) of obligatory payments, hopeless or impossible to collection

This instruction is developed according to articles 5 and 7 of the Law of the Republic of Moldova of November 10, 1995 N633-III "About Procedure for Tax Collection, Charges and Other Obligatory Payments in the Budget and in Off-budget Funds, Not Brought at the Scheduled Time" and establishes procedure for provision to taxpayers of delays and payments by installments of payments in the budget and in off-budget funds the state tax authorities, and also write-off (removal from accounting) of obligatory payments by them, hopeless or impossible to collection.

In Social fund of the Republic of Moldova and the business entities who concluded with Council of the state creditors of the memorandum agreement of restructuring during action of these memorandums agreements of provision of the above-named law and methodical instructions of this instruction are not applied to payments.

I. Delay and payment by installments of payments

1. According to the procedure, established by this law, the following payment types are collected:

a) to the tax debt and charges, debt on contributions to the government budget of social insurance and debt on granted loans of MF and bank loans under guarantee of the state budget or local budgets;

b) the penalty fee for delay imposed by tax authorities;

c) payments in off-budget funds which control on payment is the share of tax authorities.

2. The payment deferral is meant as transferring of the payment due date of obligatory payments established by the Law PM N633-XIII of November 10, 1995 either other regulation or tax authority for later time.

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