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

of December 22, 2016 No. 1411

About change of the Order GGNI No. 1108 of December 7, 2015 about approval of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability

For the purpose of improvement of method of conducting special accounting of the tax liabilities and execution of recommendations of item 4.2.7 of the Report of audit on execution of the State Budget of the social insurance for 2015 approved by the Decision of Audit Chamber No. 11 of May 19, 2016 and according to Art. 133 of the h. (1) lit.s) the Tax code, I ORDER:

1. The order GGNI No. 1108 of December 7, 2015 about approval of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability to change and add with the following:

1) the item 11 after words "the supporting document serves decision/determination of competent degree of jurisdiction" to add with the text "or the decision of National Bank of Moldova (in case of financial institutions)", is farther in the text;

2) after item 20 to bring Item 20-1 of the following content:

"20-1. At the time of transfer of the taxpayer to other area the territorial tax authority within 10 working days after entering of records about change of legal address into the State tax register provides transfer of decisions on repayment by deduction of the tax liabilities and acceptance on special accounting, and also the decisions on recovery of the amounts extinguished by deduction of the tax liabilities and accepted on special accounting, tax authority into which limits the taxpayer passed. And also the tax authority which transferred decisions and tax authority which made decisions, at the time of closing of the current quarter is performed by changes in the Report on the amounts of the tax liabilities undertaken on special accounting, according to the issued decisions BEND (appendix No. 5 to the Provision), with note on fields of the report on transfer of the taxpayer.";

3) item 22 lit.b) to change and state in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info