ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of August 11, 2023 No. 302

About introduction of amendments to the Order of the State Tax Administration No. 427 of August 21, 2018 "About determination of procedure, structure and conditions of submission of information by the subjects specified in Article 92 and article 226-11 of the Tax Code"

According to h (10) Art. 132-3 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, 2007, special release), with subsequent changes and amendments, I ORDER:

1. In the Order of the State Tax Administration No. 427 of August 21, 2018. "About determination of procedure, structure and conditions of submission of information by the subjects specified in Article 92 and article 226-11 of the Tax Code" (Monitorul Oficial al Republicii Moldova, No. 336-346, of Art. 1347 of 7:09. 2018) to make the following changes:

1.1. Change Item 2 as follows:

a) exclude the word "citizens";

b) add with the text: "In case of impossibility of determination or reliability of residence of physical person, it is recommended to represent the information about all physical persons who are not performing business activity".

1.2. In Item 5 "on means by means of the www.servicii.sfs.md portal" to replace the text with the text "by access to the service Information collection from indirect sources through the Automated information system "Personal Account of the Taxpayer" located on the www.sfs.md portal".

2. On appendix No. 1 filling "Information provided by financial institutions" to make the following changes to the explanatory note:

a) in Item 3 to replace the text of "3 000 (three thousand) lei" with the text of "20 000 (twenty thousand) lei";

b) state Item 6 in the following edition:

in column 9 to replace the text of "3 000 lei" with the text of "20 000 lei";

in column 10 to replace the text of "3 000 lei" with the text of "20 000 lei";

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