ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of August 21, 2018 No. 427

About determination of procedure, structure and conditions of submission of information by the subjects specified in Article 92 and article 226-11 of the Tax Code

For the purpose of accomplishment of provisions of Art. 92 and Art. 226-11 of h (3) and h (4) the Tax code No. 1163-XIII of April 24, 1997 (the reissued Monitorul Oficial Republicii Moldova, special release of February 8 2007), with the subsequent amendments and amendments, according to Art. 132-4 of h (10) the Tax code. I ORDER:

1. Approve procedure, structure and terms of provision of information provided without fail to the State Tax Administration and explanatory notes, according to underwritten:

1) Financial institutions – information on all types of accounts, active within tax year, including turnover (movement) on these accounts and the transactions performed through money transfer systems according to appendix No. 1 to the order.

2) Travel agencies - information on the provided tourist services, according to appendix No. 2 to the order.

3) Insurance companies - information on insurance contracts, according to appendix No. 3 to the order.

4) Holders of registers of owners of securities - information on the security transactions made during tax year (Art. 226-11 of h (2) the item 6) the Tax code) and information on determination of the tax liabilities connected with alienation of assets by physical persons (Art. 92 of h (9) the Tax code), according to appendix No. 4 to the order.

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