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

of May 6, 2015 No. 396

About approval of the Regulations on moral (non-financial) incentive of conscious taxpayers

For continuation of good traditions on establishment and maintenance of trusting relationships with taxpayers, and also for the purpose of stimulation of taxpayers who fully and in terms fulfill the tax liabilities according to Item c) of part (1) article 133 of the Tax Code, I ORDER:

1. Approve Regulations on moral (non-financial) incentive of conscious taxpayers (further – the Provision) in the published edition according to appendix to this Order.

2. To management of public procurements and management of property to take all necessary measures for providing trust with certificates and honourable diplomas.

3. To include the expenses connected with creation of certificates and diplomas for above-mentioned taxpayers / accountants in the Section of expenses of GNS provided the current fiscal year.

4. To chiefs of regional Head departments of tax administration and general management of large taxpayers to provide accomplishment of the requirements provided by this Provision in time.

5. To general management of management of risks to impute obligation creation and the analysis of the candidate list, offered for moral incentive, creation of the list of the most conscious taxpayers and professional accountants, provision of appropriate certificates and diplomas for the signature to the chief of GNS, their accounting and transfer for delivery.

6. Declare invalid:

a) The order GGNI No. 1373 of August 17, 2013 about approval of the Regulations on moral (non-financial) incentive of conscious taxpayers;

b) The order GGNI No. 186 of February 27, 2014 about modification and amendments in Regulations on moral (non-financial) incentive of conscious taxpayers.

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