ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of December 31, 2019 No. 624

About modification of the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017

Based on the item 1) h (2) to Art. 133 and the item b) h (1) Art. 162 of the Tax code No. 1163-XIII of April 24, 1997 (переопубликован in Monitorul Oficial al Republicii Moldova, on February 8, 2007, special release), with subsequent changes, I ORDER:

I. The instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017 (Monitorul Oficial al Republicii Moldova, 2017, No. 429-433 Art. 2234), to change, as follows:

1) in item 8:

state the second paragraph in the following edition:

"-the public associations, persons performing professional activity in the field of justice - the structure authorized by the right of state registration".

2) to add item 8-1. following content:

"8-1. Are subject to statement on tax accounting by the State Tax Administration:

a) the physical resident persons performing activities in the field of purchases of products of crop production and/or gardening and/or objects of flora and the physical persons performing independent activities;

b) the nonresidents performing business activity without registration of form of business in the Republic of Moldova, providing services through electronic networks to the physical resident persons of the Republic of Moldova who are not performing business activity".

3) in item 10:

a) let. g) after the text "country of source" to add with the text:

"series, number (without gaps), the code specified in documents (resolutions/decisions, including degrees of jurisdiction etc.) or in Information on the salary and on other payments performed by the employer for benefit of workers and also on the payments made to residents from the sources of the income other than the salary and on the income tax withheld from these payments (the IALS18) form,

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