ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of July 19, 2023 No. 510

About modification of the Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of the prescriptive limit approved by the Order of the Government No. 221/2017

Based on Articles 173, 265 and 266 Tax codes No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes, DECIDES: the Government

1. In the Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit approved by the Order of the Government No. 221/2017 (Official monitor of the Republic of Moldova, 2017, Art. No. 119-126, 297), to make the following changes:

Item 2 to add 1) with the text "and parts (4) article 17 of the Law No. 1593/2002 on the size, procedure and payment due dates of fees of compulsory medical insurance";

2) Item 3 after the text of "collection" to add with the text of "the fees of compulsory medical insurance and fees of compulsory national social insurance established in percentage expression";

3) in Item 8:

a) the subitem 5) after the word "is" to add with the text "in the course of liquidation (dissolution) or";

b) add with the subitem 6) of the following content:

"6) the decision on capture of the tax liability on special accounting according to part (1) article 206 of the Tax Code No. 1163/1997";

in the paragraph the second "in subitems of 1)-5)" to replace the text with the text "in subitems of 1)-6)";

To add 4) with Items 9-1 and 9-2 of the following content:

"9-1. Prescriptive limit is interrupted according to provisions of the Civil code of the Republic of Moldova No. 1107/2002 based on the documents confirming approach of circumstances for interruption of this term.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info