ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of August 14, 2013 No. 1317

About modification of Appendix to the Order GGNI of June 21, 2012 No. 446

According to Art. 133 of h (1) item of page). Tax code No. 1163-XIII of 24:04. 1997, in pursuance of provisions of Art. 118-1 of the Tax code in edition of the Law No. 172 of July 12, 2013 on modification and amendments in some legal acts (Monitorul Oficial al Republicii Moldova, 2013, No. 173-176/584) I ORDER:

Appendix to the Order of the Main state tax authorities No. 446 of June 21, 2012 about approval of the Instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes (Monitorul Oficial al Republicii Moldova, 2012, No. 131-134/802), with subsequent changes and amendments to change as follows:

1. Item 3 of the item c) to state in the following edition:

"c) since August 9, 2013 all subjects of VAT liability which represent (issue) tax delivery note for the performed leviable delivery in which total rateable value of delivery exceeds the amount of 100 000 lei."

2. State Item 5 in the following edition:

"5. The issued tax delivery note is subject to registration in the Register within ten working days from the date of issue. This term is determined since the first working day following behind day in which the tax delivery note was written out and expires at twenty four o'clock the last day. The moment of registration of tax delivery note in the Register time of its acceptance in the Register is considered.

The fact of implementation of registration of tax delivery note in the Register is brought to the attention of the supplier by means of the notification of the electronic confirmation on its acceptance in the Register containing exact date and time of acceptance".

3. State Item 7 in the following edition:

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