ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 26, 2019 No. 72

About introduction of amendments to the Order of the Ministry of Finance No. 118 of August 28, 2017

In pursuance of provisions of the h. (1) Art. 12 of the Law on financial accounting and the financial reporting No. 287 of December 15, 2017. (Official monitor of the Republic of Moldova, 2018, Art. No. 1-6, 22), parts (11) and parts (13) Art. 117/1 of the Tax code (переопубликован: Official monitor of the Republic of Moldova, special release of 8:02. 2007), item 3 of the Order of the Government No. 294 of 17.03.98 about accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997. (Official monitor of the Republic of Moldova No. 30-33 of Art. 288 of 9:04. 1998) and according to the subitem 11 of Item 9) Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government No. 696 of 30.08.2017 (The official monitor of the Republic of Moldova No. 329 of Art. 801 of 6:09. 2017), I ORDER:

1. Make changes to the Order of the Ministry of Finance No. 118 of August 28, 2017 about approval of standard form of the source document of the strict reporting "Tax delivery note" and the instruction for its filling (The official monitor of the Republic of Moldova No. 340-351 of Art. 1750 of 22:09. 2017) as follows:

1) in the order:

a) 3 Items 5 after words of "business activity" to add the paragraph with words ", except for the period in which they are included in the list of the companies of obligatory users of electronic tax waybill (e-invoice), according to provisions of the Art. 117 part (1/1) of the Tax code,".

2) in the instruction:

a) 1) of Item 3 after words of "delivery of goods" to add the subitem with the following words ", assets, including cases when commodity and accompanying notifications were written out";

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