ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 29, 2021 No. 167

About change of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability approved by the Order GGNI No. 1108 of December 7, 2015

Based on provisions of h (5) Art. 174, item 8) h. (1) and the item 4) h (2) Art. 133 of the Tax code, and also for the purpose of ensuring proper execution of the tax legislation regarding repayment of the tax liabilities by deduction and their acceptance on special accounting I ORDER:

1. The regulations on procedure for repayment of the tax liability by deduction and capture on special accounting approved by the Order of the Main state tax authorities No. 1108 of December 7, 2015 (2636), with subsequent changes, to change Monitorul Oficial al Republicii Moldova 2015, No. 340-346, of the Art. as follows:

The phrase of "financial institutions" to replace 1) in Item 11 with the phrase of "banks";

Item 20-1 to state 2) as follows:

"20-1. At the time of transfer of the taxpayer into the new place of servicing, division of the State Tax Administration provides application of provisions of item 96 of the Instruction on the taxpayer registration approved by the Order GNS No. 352 of September 28, 2017 for the decisions provided in appendices No. 1 and 1A to this Provision. Besides the division of the State Tax Administration from where the taxpayer was translated, and division of the State Tax Administration in which there is its new place of servicing, at the end of the current quarter perform changes in the report on the amounts of the tax liabilities undertaken on special accounting according to the issued solutions of GNS (appendix No. 5 to the Provision), with the corresponding note on fields of the report on transfer of the taxpayer.";

3) in litas. a) Item 23 to replace the text of "Art. 1544" with the text of "Art. 2429";

Item 30 to add 4) with the subitem c) the following content:

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