ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 6, 2013 No. 117

About change of 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"

In pursuance of item 3 paragraph 12 of the Order of the Government No. 294 of March 17, 1998 about carrying out of the Presidential decree No. 406-II of December 23, 1997 (The official monitor of the Republic of Moldova, 2007, 288), with subsequent changes and amendments, I ORDER to Art. No. 30-33,:

Paragraphs 5 and 6 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, 656) to state to the Art. in the following edition:

"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) release more than 1 000 units of tax delivery notes during tax period;

c) the goods turnover exceeds 1 000 000 lei a month.

Subjects of the taxation of the VAT which are granted the right of independent seal of tax delivery notes lose this right:

1) in case of failure to meet requirements, the tax delivery notes established in this Item for provision of the right of independent seal;

2) if the taxpayer does not provide transparency of conducting financial accounting".

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