ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 19, 2017 No. 235

About approval of the Regulations on repayment of the tax liability by compensation and/or compensation of money

Based on part (9) article 175 of the Tax Code of the Republic of Moldova No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on repayment of the tax liability by compensation and/or compensations of money it (is applied).

Approved by the Order of the Government of the Republic of Moldova of April 19, 2017 No. 235

Regulations on repayment of the tax liability by compensation and/or compensation of money

I. General provisions

1. The regulations on repayment of the tax liability by compensation and/or compensation of money (further – the Provision) are developed for the purpose of execution of provisions of articles 175 and 176 of the Tax Code and establish the mechanism of repayment of the tax liabilities at the expense of the amounts of overpayments and/or the amounts which according to the tax legislation are subject to compensation, and also the mechanism of compensation of the amounts on the bank and/or payment account of the taxpayer, including also those which were mistakenly listed on components of the national public budget, the state fee and penalties for offense / crime.

2. For the purposes of this provision the following concepts are used:

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