ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of February 11, 2025 No. 69

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

According to provisions of h (10) Art. 132-3 of the Tax code (repeated publication in Monitorul Oficial al Republicii Moldova, special release of 8:02. 2007), I Order:

1. In the Instruction for accounting of obligations to the budget, approved by the Order GGNI No. 400/2014 (Monitorul oficial al Republicii Moldova, 2014, No. 72-77, of the Art. 399), with subsequent changes and amendments, to make the following changes:

To add 1) in Item 2 after the concept "Historical Balance / Historical Remaining Balance" with the concept "Current Balance" of the following content:

"The current balance - the difference between the total amounts which are written down in the debit of the account, and the total amounts which are written down in the credit of the same account expected date of transaction.";

To add 2) with Item 33-3 of the following content: "Till the following closing date of the accounting period for economic classifications on which the balance for the government budget is calculated except for of the budget of the national social insurance, identification and automatic cancellation of the amounts of overpayments, with expired prescriptive limit, not exceeding 1000 lei is provided. Automatic cancellation of the amounts of overpayments with expired is performed periodically right after closing of the accounting period in AIS "Current Account of the Taxpayer" since first day after closing of the period according to Item 33, without issue of the act of establishment prescriptive limit.";

Item 46-1 to add 3) with the offer of the following content: "At the same time recalculation of penalty fee can be also performed at the initiative of the State Tax Administration, including in case of repayment of the tax liability by compensation at the initiative of the State Tax Administration.";

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