ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of August 6, 2024 No. 375

About modification of the Instruction for accounting of obligations to the budget approved by the Order GGNI No. 400/2014

Based on Item 8) part (1) and Item 2) parts (2) article 133 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 for accounting of obligations to the budget approved by the Order GGNI No. 400/2014 (Official monitor of the Republic of Moldova, 2014, Art. No. 72-77, 399), to make the following changes:

1) Item 14 to add litas. i) following content:

"i) the documents concerning obligations on sales proceeds of condemned property and the currency which arrived in the government budget after sales of goods."

To add 2) after Item 46 with Items 46-1, 46-2 and 46-3 of the following content:

"46-1. Recalculation of penalty fee in the cases provided by the item and), a-1) and a-2) of h (5) Art. 228 of the Tax code, is performed at the request of the taxpayer, constituted in a free form to which the copy of the application about repayment of the tax liability by compensation provided later the actual transfer is attached.

46-2. In the case provided litas. b) h (5) Art. 228 of the Tax code, recalculation of penalty fee is performed based on the application of the taxpayer constituted in a free form to which the reconciliation statement which is drawn up together with budgetary institution on the sample specified in appendix No. 14 to the Instruction which is subject to registration and execution in the following procedure is enclosed:

1) reconciliation statements are drawn up in triplicate (on one for each of the parties and for division of the State Tax Administration) and include the data relating to the tax liabilities administered by the State Tax Administration;

2) responsibility for correctness of information specified among 1, is assigned to the taxpayer and budgetary institution, among 2 - to budgetary institution, in ranks 3, of 4, 5 and 6 - to divisions of the State Tax Administration;

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