LAW OF THE REPUBLIC OF MOLDOVA

of July 26, 2018 No. 179

About modification of some legal acts

The Parliament adopts this organic law.

Art. I. - In article 251 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

part (to state 2) in the following edition:

"(2) in the course of hearing of cases the State Tax Administration makes on tax offense on which actus reus signs are established on the case of tax offense the decision in which precisely specifies the damage caused by the allowed violations, measures for elimination of these violations and compensation of the damage caused by violation (payment in the budget of the amounts of the taxes, charges, fees of compulsory national social insurance and/or fees of compulsory medical insurance estimated during control). Notification of criminal prosecution authority about existence of signs of actus reus is performed by the written appeal which is sent to it within 5 working days from the date of the edition of the decision on appeal or from the date of the expiration for appeal of the decision on the case of tax offense provided by part (1) Article 268 or part (8) Article 274-1 if it was not appealed.";

add Article with parts (3) and (4) the following content:

"(3) In the case provided in part (2), completion date of measure for elimination of violation and to compensation of damage cannot exceed 30 days.

(4) the control act, the decision on the case of tax offense and the materials relating to the corresponding control are without fail attached To notification about identification of signs of actus reus. In notification the mark about whether measures for elimination of the revealed violation, and about are performed, whether the caused loss or the sum of money equal to its cost is indemnified is put down (payment in the budget of the amounts of the taxes, charges, fees of compulsory national social insurance and/or fees of compulsory medical insurance estimated during control).".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info