ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 25, 2021 No. 159

About execution of part (1) Article 227 and Art. 229 of the Section V of the Tax code

Based on h (10) Art. 132-3 of the Tax code, and also for ensuring execution of provisions of part (1) to Art. 227 and Art. 229 of the Tax code No. 1163-XIII of April 24, 1997 I ORDER:

1. Approve the Order sample about suspension of transactions on bank accounts and/or payment accounts of the taxpayer (further - the Order), according to appendix No. 1.

2. Approve sample of the Message on cancellation of the Order about suspension of transactions on bank accounts and/or payment accounts of the taxpayer (further - the Message), according to appendix No. 2.

2.1. Approve form of Information on availability of means on the account (further - Information), according to appendix No. 8.

3. Establish the following procedure for creation of the Order:

3.1. The order is published by competent division of the State Tax Administration in cases of establishment of making of the violations specified in appendix No. 3, except for of codes of violations 01, of 02, of 08, of 09, 11 and for which 12, the Order is published by division of debt collection. The order with code of violation 11 can be published also by others competent divisions of the State Tax Administration,

The division of the State Tax Administration in the location of division of the taxpayer informs division of the State Tax Administration in which the head enterprise, about need of the edition of the Order for cases of making of the violations specified in appendix No. 3, except for of codes of violations 01, of 02, of 08, 09 is serviced and for which 11, the order is published by division of administration of debt or other competent division.

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