ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 15, 2022 No. 108

About introduction of amendments to the Order of the Minister of Finance No. 121 of September 14, 2016 "About procedure for determination and the reporting on receivables condition with the expired term and accounts payable with the expired term on payment (overdue debt)"

In pursuance of provisions of the Law on financial accounting No. 113-XVI/2007 of and provisions of the Law on public finance and budget and tax responsibility No. 181/2014 of. I order:

With the expired term and accounts payable with the expired term on payment (overdue debt) to make the following changes to the Order of the Minister of Finance No. 121/2016 on procedure for determination and the reporting on receivables condition:

1. In appendix No. 1 to the Order of the Minister of Finance No. 121/2016 of:

1. The phrase "30 days" to replace 1) in Item 7 with the phrase "60 days"

1. Item 8 to exclude 2)

1. 3) Item 9 after the subitem d) to add with the subitem е) the following content:

"e) the debts disputed in court".

2. The FD-049 "Data on Receivables with the Expired Term and Accounts Payable with the Expired Term on Payment (Overdue Debt), the Bodies/organizations Formed in Budgets" Form to replace appendix No. 2 to the Order of the Minister of Finance No. 121/2016 according to appendix to this order.

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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