ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 10, 2022 No. 104

About change of the Instruction for accounting of obligations to the budget approved by the Order of the chief of the State tax authorities No. 400 of March 14, 2014

According to the item 4) parts (2) article 133 of the Tax Code I ORDER:

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:

1) in Item 2:

a) at the beginning of the text to add with the text "The used concepts correspond to the concepts established in regulations based on which it is developed.";

b) exclude the following concepts: "obligation", "taxpayer", "principal payments", "shortage", "overpayment", "tax statements", "user name and password";

Item 4 to state 2) in the following edition:

"4. For receipt of access online to data on obligations to the national public budget taxpayers will use system of the electronic service "Contul curent al contribuabilului" available in the Personal Account of the Taxpayer system on the www.sfs.md portal.";

Item 6 to state 3) in the following edition:

"6. Access to the electronic service "Contul curent al contribuabilului" is provided automatically to the administrator of the taxpayer by means of AIS "Personal Account of the Taxpayer" according to regulations on procedure for use of electronic tax services, with possibility of individual management of access within the subject.";

Items 5, of 7, of 8, 9 to exclude 4).

Item 10 to state 5) in the following edition:

"10. The service is available 24 hours a day, 7 days a week, 365 days in year, except as specified force majeur circumstances, the planned works on maintenance, and also extreme cases and elimination of the technical malfunctions provided in Regulations on procedure for use of electronic tax services by means of AIS "Personal Account of the Taxpayer".";

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