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Ministry of Justice

Republic of Moldova 

On December 24, 2013 No. 953

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 3, 2013 No. 169

About modification 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""

According to provisions of Art. 20 of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova, 2007, No. 90-93, the Art. 399), with subsequent changes and amendments, and for the purpose of execution of provisions of Item 3 of the Order of the Government No. 294 of March 17, 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 part 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" (Official monitor of the Republic of Moldova, 2010, No. 194-196 Art. 656), registered in the Ministry of Justice at number 774 of September 16, 2010, to state in the following edition:

"The right of independent seal of tax delivery notes is represented:

1) to the economic agents serviced by the Main state tax authorities;

2) to economic agents, except for specified in the item 1), to the meeting following requirements:

a) availability of computer system of financial accounting;

b) the statement more than 1000 copies of standard forms of the source documents of the strict reporting administered by the Main state tax authorities in month;

c) the cost of sales exceeds 1.000.000 lei a month".

Minister of Finance

Anatol Arapu

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