ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 23, 2020 No. 542

About change of the Order of the Main state tax authorities of the Republic of Moldova of March 14, 2014 No. 400

With the purpose of ensuring proper execution of provisions of the item 8) h. (1) and item 4) h. (2) and based on item provisions 9) of Art. 136 of the Tax code I ORDER to Art. 133 of the Tax code:

1. The instruction for accounting of obligations to the budget approved by the Order GGNI No. 400 of March 14, 2014 to change as follows:

To add 1) after item 33 with new Item 33-1 of the following content:

"33-1. In case of cancellation of economic classification transfer of remaining balance of the tax liabilities and amounts of overpayments from the cancelled economic classification on successive classification, according to appendix No. 1 to the Instruction, before date of the following closing of the accounting period is provided. The balance is transferred only to economic classifications for which calculation of balance is established.";

2. Appendix No. 1 to the Instruction for accounting of obligations to the budget approved by the Order GGNI No. 400 of 14.03.2014 to change and state according to appendix to this order.

3. In appendix No. 2 to the Instruction for accounting of obligations to the budget for P301 transaction code to change the name of transaction as follows:

"Calculat (+)/Micsorat (-) plata de baza pe baza actului emis de alte autoritati".

4. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Appendix

See Appendix 1 (41Kb In original language)

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