Approved by the Ministry of Justice of the Republic of Moldova of November 27, 1996 and the Ministry of Finance of the Republic of Moldova of November 22, 1996

INSTRUCTION OF THE MAIN STATE TAX AUTHORITIES

No. 10-44-01/03-222

About procedure for cash withdrawal of money, including in foreign currency, being in the safe of cash desk of the payer or in the isolated premises of this cash desk, and also in retail chain stores, and about procedure for the address of collection on receivables of the payer

This instruction is developed according to article 6 of the Law of the Republic of Moldova "About procedure for tax collection, charges and other obligatory payments" N 633-XIII of November 10, 1995, determines the organizational principles of recovery by enforcement of taxes and fees making the taxation system of the Republic of Moldova, and also other payments which are not brought in the government and local budgets, the budget of the national social insurance, funds of social support of the population and in off-budget funds at the scheduled time, by cash withdrawal of money including in foreign currency, being in the safe of cash desk of the payer or in the isolated premises of this cash desk, and also in retail chain stores and addresses of collection on receivables of the payer.

1. General provisions

1.1 The obligatory payments which are not brought at the scheduled time in the relevant budget, from the date of, following fixed term, are considered as shortage and are collected by tax authorities forcibly if according to article 5 of the Law "About Procedure for Tax Collection, Charges and Other Obligatory Payments" N 633-XIII of November 10, 1995 delay or payment by installments of payment cannot be granted to the payer.

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