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IT IS REGISTERED:

Ministry of Justice

of October 28, 2011 No. 853

____________ Oleg EFRIM

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 24, 2011 No. 128

About approval of changes to the Order of the Ministry of Finance No. 115 of September 6, 2010.

In pursuance of Item 3, the p. 4 of the Order of the Government No. 294 of 17.03.1998 "About accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997" (The official monitor of the Republic of Moldova, 2007, No. 30-33 288), with subsequent changes and amendments, I ORDER to the Art.: Item 5 of the Order of the Ministry of Finance No. 115 of September 6, 2010 about approval and filling of standard form of the source document of the strict reporting "Tax delivery note" (The official monitor of the Republic of Moldova, 2010, No. 194-196, the Art. 656), registered in the Ministry of Justice at number 774 of September 16, 2010, changes and stated in the following edition:

"5. The business entities having computer system of primary accounting have the right of independent seal of tax delivery notes on special paper with protective marks for documentation of the deliveries.

Special paper for independent seal of tax delivery notes shall contain the following minimum protective marks:

a) the visible color fibers which are in paper;

b) the invisible fibers shining in ultraviolet rays;

c) paper without luminescence in ultraviolet rays.

Issue of series and range of numbers for independent seal of tax delivery notes by business entities who have computer system of primary accounting is confirmed by the certificate which form is provided in appendix No. 3.

In case of the subsequent requirement of series and range of numbers business entities who have the right of independent seal of tax delivery notes shall submit in a free form the report about used received before series and the range of numbers.

The right of independent seal of tax delivery notes is granted to the subjects of the taxation of the VAT meeting the following requirements:

a) availability of computer system of accounting accounting;

b) availability of big assortment and/or large number of buyers;

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