ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of February 23, 2017 No. 43

About execution of provisions of Art. 265 of h (1-1) Tax code

Due to the changes made by the Law on modification and amendments to some legal acts No. 138 of 17.06.2016 (Monitorul Oficial al Republicii Moldova, 2016, No. 184-192, the Art. 401), concerning Art. 265 of h (1-1) Tax code, and based on Item 6, h. (2) and (4) the Orders of the Government No. 1265 of November 14, 2008 about regulation of activities of the Ministry of Finance (Monitorul Oficial al Republicii Moldova, 2008, No. 208-209, 1278), with subsequent changes and amendments, I ORDER to the Art.:

1. Approve Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code, according to appendix.

2. Provide to the State Tax Service publication of this order in Monitorul Oficial al Republicii Moldova.

Appendix 1

to the Order of the Ministry of Finance of the Republic of Moldova of 23.02.2017 No. 43

Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

1. The shortage which is subject to cancellation is determined as of December 31 of each tax year by certain taxpayer, division, the area, economic classification and the relevant budget. Economic classifications on which the registered shortages will be cancelled are established in appendix No. 1 to this provision.

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