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

of March 10, 2017 No. 364

About change and amendment of the Order GGNI No. 611 of July 24, 2015.

For the purpose of execution of provisions of the Law No. 281 of December 16, 2016 on modification and amendments in some legal acts (Monitorul Oficial al Republicii Moldova, 2016, Art. No. 472-477, 947) and based on the item c) h. (1) I ORDER to Art. 133 of the Tax code:

1. In the Order GGNI No. 611 of July 24, 2015 about approval of the Management according to procedures of sealing and rasplombirovaniye (Monitorul Oficial al Republicii Moldova, 2015, Art. No. 275-280, 2055) to make the following changes and additions:

1) in all text of the order of the word "tax authority", "Main State Tax Authorities", "GGNI", "Territorial State Tax Authorities", "Territorial BEND" and "Territorial Tax Authorities" shall be replaced with words State Tax Administration in the corresponding case, except for the item 5, of the subitem 6), the item 5, of the subitem 7), the item 5, of the subitem 8), item 23 and item 27;

Item 10 to state 2) in the following edition:

"Accounting of the numbered seals in divisions of the State Tax Administration is performed based on source documents of strict accounting, according to series and sequence number of seal";

The offer "the territorial State Tax Service" to replace 3) in Item 11 with the offer to "competent divisions of the State Tax Administration";

4) the second offer of Item 31 to state in the following edition:

"The competent division of the State Tax Administration will compare results tax kontroly, performed in the relevant divisions, with the data registered in accounting records of business entity which then will be reflected in the generalizing control act for each division";

Item 47 to state 5) in the following edition:

"The claim to the decision of the State Tax Administration or action of the tax employee, according to the p. (1) Art. 268 of the Tax code, moves in the State Tax Administration within 30 calendar days from the date of receipt of the decision or making of the appealed actions";

Item 49 to state 6) in the following edition:

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