LETTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 15, 2009 No. 161

Procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2010

Main state tax authorities Customs Service Financial managements Territorial treasuries National medical insurance company National cash desk of social insurance Service of financial control and audit Center for fight against economic crimes and corruption National Bank of Moldova Commercial banks

I. General provisions

1. In pursuance of the Law on the government budget for 2010, the Law on the budget of the national social insurance for 2010, the Law on funds of compulsory medical insurance for 2010 and other regulations, the Ministry of Finance informs on features of transfer and accounting of the income of the national public budget through treasurer system in 2010.

The national public budget is unitary system of budgets and funds, including the income: government budget, budgets of administrative and territorial units, budget of the national social insurance and funds of compulsory medical insurance.

 Income of the government budget includes: basic incomes, grants for the projects financed from external sources, the income of special funds and special means of the public organizations financed from the government budget.

 Income of budgets of administrative and territorial units includes: basic incomes, grants for the projects financed from external sources, the income of special funds and special means of the public organizations financed from budgets of administrative and territorial units.

 Budget receipts of the national social insurance include: budget payments of social insurance, transfers from the government budget, other income gained according to acting legislative and regulations.

 Income of funds of compulsory medical insurance includes: fees of compulsory medical insurance, transfers from the government budget, other income gained according to acting legislative and regulations.

2. For ensuring accounting of receipts of the income of the national public budget the State Treasury and territorial treasuries of the Ministry of Finance use the Register of treasurer income accounts developed according to acting legislative and regulations.

3. The register of treasurer acquisition accounts contains treasurer acquisition accounts of the government budget, budgets of administrative and territorial units, budget receipts of the national social insurance and funds of compulsory medical insurance. In case of change legislative and the regulations Ministry of Finance staticizes the register of treasurer acquisition accounts.

4. The register of treasurer acquisition accounts is transferred by the Ministry of Finance to National Bank of Moldova and commercial banks, the Main state tax authorities, Customs Service, National cash desk of social insurance and National medical insurance company which transfer it afterwards to subordinated bodies for management in work.

5. According to provisions of Art. 5 of the h. (29) and Art. 7 of the h. (5) the Section I of the Tax code of the company, organization and the organization, the having divisions outside administrative and territorial unit in which there is the main division pay taxes and fees (except for the value added tax, excises and charges intended for transfer in road fund) in budgets of administrative and territorial units of the location of representations. So, in case of creation of the payment order in the heading "fiscal code" of the payer it is specified: fiscal code of the payer/beneficiary, fraction "/" subdivision code on which the payment is made.

6. And payment transfer in the national public budget payers / taxpayers are responsible for correctness of creation of payment documents.

7. The banks servicing payers electronically are responsible for correctness of transfer of payment documents.

8. The amounts paid incorrectly and reflected in bank accounts of the State Treasury and territorial treasuries of the Ministry of Finance are reflected according to Section 124 §00 "The obscure receipts" of classification of budget receipts.

9. Beneficiaries of treasurer acquisition accounts are responsible for disaggregation of the amounts (except for the wrong receipts of the income of special funds, special means and investment projects) reflected according to Section 124 §00 "The obscure receipts" (appendix No. 3) together with territorial treasuries of the Ministry of Finance.

10. In case of the wrong reflection of payments in special funds and special means of public organizations, the relevant public organizations together with territorial treasuries of the Ministry of Finance are responsible for identification of the amounts reflected according to Section 124 §00 "The obscure receipts".

11. In case on bank accounts of the government budget, budgets of administrative and territorial units, funds of compulsory medical insurance, special funds and special means receipts which it agrees legislative were registered and to regulations do not belong to these budgets or the wrong bank details are specified, the State Treasury and territorial treasuries of the Ministry of Finance constitute payment orders (except for receipts in the budget of the national social insurance which independently constitutes payment orders) for implementation of money transfer from treasurer account 124 §00 "The obscure revenues" to bank accounts of payers.

II. Income of the government budget

12. Payments which are the income of the main component of the government budget specified in appendix No. 1 to this letter, are listed without changes according to the following bank details:

 
     Бенефициар: Министерство финансов - Государственное казначейство;
     Фискальный код: 1006601000037;
     Банковский счет: 33114001;
     Банк бенефициар:    Министерство   финансов   -   Государственное
казначейство;
     Код банка: TREZMD2X;
     Казначейский счет доходов: XXX XX XX XXXX.
                                ХХХ ХХ ХХ ХХХХ

          I          II                           III
     I часть (5 знаков)              - код раздела и параграфа доходов
                                       бюджета       в    соответствии
                                       с    бюджетной   классификацией
                                       (приложение № 1);
     II часть (2 знака)              - код   бенефициара казначейского
                                       счета поступлений
                                       (приложение № 3);
     III часть (4 знака)             - статистический  код  местности,
                                       где   налогоплательщик состоит
                                       на  учете согласно классифика-
                                       тору    административно-терри-
                                       ториальных единиц (КАТЕМ).
 
 

13. The taxpayers registered in the state tax authorities of municipiums of Chisinau and Belts list the income tax from business activity withheld at payment source (Section 111 §20), the income tax from business activity (Section 111 §21) and the income tax withheld from the amount of the paid dividends (Section 111 §22), on the bank account of the government budget, but in the heading "fiscal code" of the payer of the payment order will enter fiscal code of the payer with addition through fraction "/" the subdivision code assigned by tax authorities according to the details specified in Item 12.

14. The value added tax to the goods and services made in the territory of the Republic of Moldova (Section 115 §01), is transfered to account the government budget, except for the economic agents registered in ATO Gagauzia who list the value added tax according to Item 35.

15. Excises on the excise goods made in the territory of the Republic of Moldova (Section 115 §10-18, §24), are transfered by all taxpayers to account of the government budget, except for excises on excise goods (Section 115 §10-17), made on territories of Kiev's anti-terrorist operation Gagauzia which list excises according to Item 35.

16. Collection for use of highways, the cars registered in the Republic of Moldova (Section 115 §44), is transfered to account the government budget in place of registration of the main division of the legal entity or in the place of registration of the physical person owning the cars registered in the Republic of Moldova.

17. Collection for use of highways of cars with exceeding of admissible lump, weight loads on axis and dimensions (Section 115 §45), calculated according to provisions of Art. 352 of the Tax code, is transfered by all taxpayers to account of the government budget according to Item 12 (except for the Item 32 "d").

18. Collection for issue of permissions to implementation of the international motor transportation carriages (Section 115 §46), managed by the National agency of road transport, is transfered by all taxpayers to account of the government budget, according to treasurer accounts of appendix No. 1, and nonresidents of the Republic of Moldova transfer foreign carriers into treasurer account 115 46 00 0100 (except for the Item 32 "e").

19. Collection for realization of natural gas, held for use as fuel for vehicles (Section 115 §48), calculated according to provisions of Art. 7.2 of the Law No. 720-XIII of February 2, 1996 on road fund, is transfered by all taxpayers to account of the government budget according to Item 12.

20. Collection for licensing for certain types of activity (Section 115 §55), paid for the licenses granted according to Art. 8 of the Law No. 451-XV of July 30, 2001 on licensing of types of activity is transfered to account the government budget depending on the settlement of the holder of the license.

21. The means which arrived in connection with conclusion of lands from agricultural turnover (Section 122 §50), are transfered by all taxpayers to account of the government budget depending on the location of the earth.

22. Performing collection (Section 122 §55) is transfered by all taxpayers to account of the Government budget, treasurer account 122 55 00 0100.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info