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

of December 14, 2016 No. 1387

About the organization of administration of large taxpayers

For the purpose of increase in management efficiency of large taxpayers, reduction of tax gap and improvement of collection of receipts in the national public budget and according to Art. 133 of the h. (2) 35) of the Tax code 1163-XIII of April 24, 1997 I ORDER to the item:

1. Approve and implement Criteria for determination of the status of the large taxpayer according to appendix to this order.

2. The criteria for determination of the status of the large taxpayer provided in appendix can be updated by the order of the director of GNS annually, as required.

3. Can receive the status of the large taxpayer to 650 economic agents and to 600 physical persons which correspond to provisions of lit. A) Item 3) of article 5 of the Tax Code (further – physical persons), chosen as information system of the State Tax Administration, based on the criteria determining the status of the large taxpayer according to appendix to this order, except as specified, provided in Articles 51, of 52, 53-1, 53-2, 53-3, 54-1 of the Tax code.

4. The large taxpayers selected according to the criteria stated in annex are in administration of General management of administration of large taxpayers of the State Tax Administration (further – GUAKN).

5. The list of large taxpayers affirms the order of the director of GNS.

6. The list of economic agents - large taxpayers is published in Monitorul Oficial al Republicii Moldova and on the website of the State Tax Administration.

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