ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of December 24, 2021 No. 643

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

According to part provisions (5) Art. 174 and according to the item 8) h. (1) and item 4) h. (2) Art. 133 of the Tax code, and also for the purpose of streamlining of area of 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 chief of the Main state tax authorities No. 1108 of December 7, 2015 (Monitorul Oficial al Republicii Moldova, 2015, No. 340-346, 2636), with subsequent changes, to change the Art. as follows:

Item 3 to state 1) in the following edition:

"The used concepts correspond to the concepts established in regulations based on which it is developed.

In this Provision the following concepts are determined:

The supporting document - the administrative document, the agreement or other legal document justifying action;

Repayment date - day in which there is repayment of the tax liability by deduction according to part (4) Art. 178 of the Tax code.".

2) in Items 10, the 18 and 23 text "State registration chamber" in the corresponding grammatical form to replace with the text "body of state registration" in the corresponding grammatical form.

The text "/determination" to exclude 3) in Item 11.

"Based on the documents listed in Chapter II of this provision" to add 4) in Item 15 after the text with the text "within 10 working days from the moment of their obtaining,".

"For registration in the Book of accounting of decisions on capture for special accounting" to add 5) in Item 16 after the text with the text "and for carrying out the corresponding records in information system GNS".

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