ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 25, 2020 No. 148

About modification of the Regulations on procedure for carrying out records in personal accounts of taxpayers and report layout on the tax liabilities, including shortages approved by the Order of the Ministry of Finance No. 103 of December 9, 2005 About regulation of records in personal accounts of taxpayers

For the purpose of updating of provisions which regulate records in personal accounts of taxpayers and exception of duplication of the existing regulations of accounting of obligations to the budget I ORDER:

1. In the Regulations on procedure for carrying out records in personal accounts of taxpayers and report layouts on the tax liabilities, including shortages approved by the Order of the Ministry of Finance No. 103 of December 9, 2005. "About regulation of records in personal accounts of taxpayers" (The official monitor of the Republic of Moldova No. 79-82, of Art. 278 of 26.05.2006) to make the following changes:

1) in item 2 in the concept "Shortage" to exclude the phrase "the size of which is determined from 1 leu and";

To state 2) in the item 2 of the concept "Personal Account of the Taxpayer" of the following edition:

"the structured report chosen from system of accounting of the State Tax Administration according to fiscal code of the taxpayer which reflects origin, change and repayment of the obligation to the national public budget";

3) in item 2 to exclude the concepts "The Generalized Personal Account of the Taxpayer";

4) in item 2 in the concept "System of Accounting of the State Tax Administration", the text "accounting of origin, change or repayment of the tax liabilities of the taxpayers registered in the State tax register" to replace with the text "the automated information system of the State Tax Administration "Contul curent al contribuabilului";

5) in item 10 to exclude the phrase" (except for taken on special accounting)";

6) in litas. a) the phrase of "the generalized personal account and personal accounts of accounting" to replace item 11 with the phrase of "personal account";

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