ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of January 18, 2019 No. 7

About approval of the Regulations on procedure for issue of the provisional individual tax solution

According to part provisions (1) article 136-1 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007) DECIDES: the Government

1. Approve Regulations on procedure for issue of the provisional individual tax solution it (is applied).

2. This resolution becomes effective from the date of publication.

Approved by the Order of the Government of the Republic of Moldova of January 18, 2019 No. 7

Regulations on procedure for issue of the provisional individual tax solution

I. General provisions

1. This Provision establishes procedure for issue of the administrative act by the State Tax Administration for the purpose of permission of the statement of the physical person and/or legal entity performing business activity concerning application of the tax legislation to specific future situation (situations) and/or the transaction - the provisional individual tax solution.

2. Has the right to request from the State Tax Administration of issue of the provisional individual tax solution the physical persons and legal entities performing business activity (further - the applicant).

3. Subject of the provisional individual tax solution is application of the tax legislation to specific future situation (situations) and/or the transaction.

4. The actual tax situation and/or specific future transaction which regulation is requested shall occur after pronouncement of the provisional individual tax solution by the State Tax Administration.

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