ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 28, 2020 No. 172

About change of the Order of the Minister of Finance No. 121 of September 14, 2016 "About procedure for determination and the reporting on receivables condition with the expired term and accounts payable with the expired term on payment (overdue debt)"

In pursuance of provisions of the Law on financial accounting No. 113-HU-1/2007 of and provisions of the Law on public finance and budget and tax responsibility No. 181/2014 I ORDER:

With the expired term and accounts payable with the expired term on payment (overdue debt) to make the following changes to the Order of the Minister of Finance No. 121/2016 on procedure for determination and the reporting on receivables condition:

1. Appendix to the Order of the Minister of Finance No. 121/2016 becomes appendix No. 1 to the Order of the Minister of Finance No. 121/2016.

1.1. In appendix to the Order of the Minister of Finance No. 121/2016 Item 9 to change and state in the following edition:

"9. Do not reckon as receivables with the expired term:

a) the preliminary payments disputed in degrees of jurisdiction;

b) receivables created based on the documents submitted by competent authorities for check of legality of legal relationship;

c) the expected expenses.

Do not reckon as accounts payable with the expired term on payment (overdue debt):

a) payments which will be made based on the accounts submitted for payment prior to the due date of payment;

b) accrued payroll, fees on compulsory national social insurance and the contributions on compulsory medical insurance assessed for the last month and subjects to payment in current month and also the deposited salary;

c) outstanding accounts payable on the projects financed from external sources after deduction of payments by external donors;

b) the accounts payable created based on the documents submitted by competent authorities for check of legality of legal relationship based on which payment shall be made."

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