ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of May 27, 2021 No. 288

About modification of the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017

For the purpose of ensuring effective tax administration, execution of provisions of the Order No. 240 of April 20, 2021, and also based on the item 8) h (1) the Art. 133, litas. b) and c) h (1) Art. 162 and h (5), h (6) and h (6-1) Art. 163 of the Tax code No. 1163-XIII of April 24, 1997 (переопубликован in Monitorul Oficial al Republicii Moldova, on February 8, 2007, special release), with subsequent changes, ORDER:

I. The instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017 (Monitorul Oficial al Republicii Moldova, 2017, No. 429-433 of the Art. 2234), to change and add as follows:

1) Item of 10 litas. g) change and state in the following edition:

"for the physical persons, foreign citizens or stateless persons having the taxation objects in the territory of the Republic of Moldova or having the tax liabilities - personal code (IDNP), and in case of absence of IDNP - the fiscal code consisting of series and number (without empty seat) passports of country of source, series, number (without gaps), the code specified in documents (resolutions/decisions, including degrees of jurisdiction etc.) or in the tax reports submitted by subjects of the corresponding person;";

2) in Item 14 after litas. d) add litas. e), f), g) and h) following content:

"e) the copy of the agreement extract about provision of services and/or performance of works;

f) the copy of the partnership agreement and the agreement on grant (for cross-border and transnational projects / programs);

g) the copy of the document (the notarized power of attorney) to which person is authorized to provide documents;

h) copy of the identity certificate of the authorized person.";

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