ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of February 27, 2024 No. 73

About modification of the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017

Based on Item 13) parts (1) Articles 133, parts (10) and (16) article 132-3 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007) I ORDER:

1. In the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017 (The official monitor of the Republic of Moldova, 2017, Art. No. 429-433, 2234) to make the following changes:

1) in litas. c) Item 81 the text", individual office of the family doctor" to exclude;

Item 32 to state 2) in the following edition: "The changes made to originally declared documents (data on the chief accountant, phone number and the e-mail address, etc.), are performed by means of AIS "Personal Account of the Taxpayer" by all taxpayers, subjects of the taxation according to Item 2) article 5 of the Tax Code having access to electronic tax services.";

"(Appendix No. 10 to the Instruction)" to add 3) in Item 45 after the text with the words "from the automated information system of creation and turnover of electronic documents.";

Item 47 to add 4) with the text: "In case of application of prohibitions by authorized bodies / persons bank and/or payment accounts do not undertake on tax accounting.";

The text "and/or the payment account" to exclude 5) in Item 53;

6) in Item 87 the text "have no debt to the national public budget, have no control and cash equipment, are not founders of other legal entity and have no departments" to replace with the text: "correspond to the concept regulated by the Law No. 220-XVI of 19.10.2007 on state registration of legal entities and individual entrepreneurs.";

Item 101 to add 7) with the text: "The functional division less than 60 calendar days does not exempt the taxpayer from statement obligation on accounting/removals of division from accounting.";

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