ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 15, 2020 No. 477

About modification and amendments in the Instruction on the taxpayer registration approved by the Order GNS No. 352 of September 28, 2017

With the purpose of ensuring proper execution of provisions of the item 8) h. (1) and item 4) and item 1 of the h. (2) I ORDER to Art. 133 of the Tax code:

1. 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 of the Art. 2234), to change and add as follows:

To state 1) to item 95 in the following edition:

"95. If the taxpayer (except for those which are subject to state registration) changes the location (residence) with disposal at the same time from the area of activities of division of the State Tax Administration in which he stays on tax accounting, it will notify on it division of GNS based on request about change of data (according to appendices No. 1, 1A and 2 to this Instruction).";

To add 2) with Item 95-1 of the following content:

"95-1. In case of change of the location of the taxpayer the division of GNS around activities where the taxpayer, if necessary and for the objective reasons was translated (request of the verified copy of the document from case of the taxpayer or low readability of the digitized document), can request the copy of case or certain documents from case from the GNS territorial subdivision where there was the previous location.";

To state 3) to item 96 in the following edition:

"96. The division of GNS analyzes case of the taxpayer and provides digitization of documents which are not in electronic format in Information system GNS, within 10 working days from the date of emergence of the following situations:

a) filing of application about change of data by the taxpayers who are not subject to state registration;

b) obtaining from the bodies given the right of state registration, data on change of the location in case taxpayers are subject to state registration;

c) inclusion of the taxpayer in the List of economic agents - large taxpayers.";

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