ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 21, 2024 No. 508

About approval of Methodical instructions for carrying out tax visit and to application of the questionnaire of the taxpayer

For the purpose of execution of provisions of Item 13) parts (1) Articles 133, Item 4) parts (2) Articles 133, Item 3) parts (1) Articles 134, parts (2) Art. 134 of the Tax code, establishment of the procedure of carrying out tax visits of taxpayers and based on part (10) article 1323 of the Tax Code I ORDER:

1. Approve Methodical instructions for carrying out tax visits and application of the questionnaire of the taxpayer in edition according to appendix to this order.

2. From the date of entry into force of this order to recognize invalid the Order of the State Tax Administration No. 388 of 09.09.2019 about approval of Methodical instructions for carrying out tax visits (The official monitor of the Republic of Moldova, 2019, No. 290-294, the Art. 1577), with subsequent changes and amendments (The official monitor of the Republic of Moldova, 2020, No. 240, Art. 865; Official monitor of the Republic of Moldova, 2022, No. 53-59, Art. 218).

3. Provide to the State Tax Service publication of this order on the web page of the State Tax Administration www.sfs.md and in the Official monitor of the Republic of Moldova.

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

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of October 21, 2024 No. 508

Methodical instructions for carrying out tax visit and application of the questionnaire of the taxpayer

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