of December 10, 2015 No. 199
About introduction of amendments to the Order of the Ministry of Finance No. 115 of 6.09.2010.
In pursuance of provisions of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova it is reissued in 2014 by Art. No. 27-34, 61), the paragraph 3 Items 3 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, 1998, 288) I ORDER to Art. No. 30-33,:
1. 3) of Item 1 the subitem 3) of the Order of the Ministry of Finance No. 115 of 6.09.2010 to exclude the subitem.
2. To state Item 5 of the Order of the Ministry of Finance No. 115 of 6.09.2010 in the following edition:
"5. The business entities having computer system of primary accounting have the right of independent seal of tax delivery notes and appendix to them on special paper with protective marks for documentation of the deliveries. Degree papers for independent seal of tax delivery notes and appendices to them are sewn up it is determined according to requirements and opportunities of the taxpayer.
Rendering the right to independent seal of tax delivery notes and appendices to them is performed by giving of request through the electronic system "Comanda on-line" with the subsequent issue of the receipt electronically.
The main state tax authorities before entry into force of this order will provide implementation of electronic system of the order and automatic issue of series and range of numbers for independent seal of tax delivery notes to business entities who have computer system of primary accounting.
Economic agents who were granted the right of independent seal of tax delivery notes with assignment of series and range of numbers have the right to have this right throughout the entire period in which they have the status of the payer of the VAT, without the need for repeated confirmation".
Use of forms of tax delivery notes as printed by typographical method, and with uses of the right to independent seal is allowed".
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