of October 1, 2025 No. 482
About introduction of amendments to the Order GGNI No. 1164/2012 on approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT
Based on the h. (10), with subsequent changes, I ORDER to Art. 132-3 of the Tax code No. 1164/2012 (переопубликован in Monitorul Oficial al Republicii Moldova, 2007, special release):
1. In appendix No. 2 "Procedure for filling of the declaration on the VAT" to the Order GGNI No. 1164/2012 "About approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT" (Monitorul Oficial al Republicii Moldova, 9.11. 2012, No. 234-236, the Art. 1375) to add with Item 8 in the following edition:
"8. Submission of the declaration on the VAT to the State Tax Administration is not performed in case of filling of the declaration on the VAT with the mistakes specified in the following table.
In order that submission of the declaration on the VAT became possible, taxpayers who shall provide this declaration shall eliminate the corresponding critical error displayed when filling the declaration.
Mistakes when filling the declaration on the VAT which do not allow to provide it to the State Tax Administration
|
№ |
Description of mistake |
Case of activation of the rule |
|
Mistakes when filling the declaration on the VAT | ||
|
1 |
The tax period for which the declaration moves exceeds the current tax period |
The tax period is more, than active tax period |
|
2 |
Month of tax period is not filled |
The tax period is not filled (month) |
|
3 |
Year of tax period is not filled |
The tax period is not filled (year) |
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