ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of April 1, 2024 No. 144

About introduction of amendments to some orders of the State Tax Administration

Based on Item 13) parts (1) Article 133 and part (10) 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 Management according to procedures of sealing / распломбирования, approved by the Order of the Main state tax authorities No. 611/2015 (Official monitor of the Republic of Moldova, 2015, Art. No. 275-280, 2055), to make the following changes:

The text "according to Art. 267 of the Tax code and provisions of the Administrative code" to replace 1) in Item 47 with the text "according to part (1) Art. 2671 of the Tax code", and after words of "date of the message" to add with the words "or notices";

The word "Decision" to replace 2) in Item 48 with the text "According to part provisions (1) Art. 267 of the Tax code, the decision";

3) Item 49:

a) replace the word "Claim" with the text "According to provisions of Art. 2672 of the Tax code, the claim";

b) add Item with the following offer: "In case of disagreement with the decision according to the claim made by the State Tax Administration, the taxpayer has the right to address to competent degree of jurisdiction.";

Item 50 to add 4) with the following offer: "The decision of the State Tax Administration and action of tax employees can be also appealed in the procedure established by the legislation in degree of jurisdiction.".

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