ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 11, 2017 No. 68

About change of the Order of the Ministry of Finance No. 103 of December 9, 2005 about regulation of records in personal accounts of taxpayers

Due to the changes in the Tax code No. 1163-XIII of April 24, 1997 made by the Law on modification and amendments to some legal acts No. 281 of December 16, 2016 (Monitorul Oficial al Republicii Moldova, 2016, to No. 472-477, of the Art. 947), I ORDER:

1. In Regulations on procedure for carrying out records in personal accounts of taxpayers and report layouts on the tax liabilities, including shortages, appendix No. 1 to the Order of the Ministry of Finance No. 103 of December 9, 2005 about regulation of records in personal accounts of taxpayers (it is published in Monitorul Oficial al Republicii Moldova, 2006, by Art. No. 79-82, 278), registered in the Ministry of Justice No. 445 of May 3, 2006, to make the following changes and additions:

In all text of the word "Main State Tax Authorities", "territorial state tax authorities", "territorial tax authority", "tax authority" shall be replaced with words 1) State Tax Administration in the corresponding case, except as specified, when this order provides another;

The concept "Internal Tax Deed" to state 2) in the item 2 in the following edition:

"the document issued by divisions of the State Tax Administration, according to the procedure, established by the State Tax Administration, for the purpose of reflection of processes at law on personal accounts of taxpayers concerning which in system of accounting origin, change and repayment of the tax liability is reflected";

The concept "Report on the Tax Liabilities, including Shortages" to state 3) in the item 2 in the following edition:

"the report confirming in different aspects (budget accessory, economic classification, territorial and administrative accessory, etc.) origin, change, repayment of the tax liability and/or shortage, constituted by the State Tax Administration it agrees to one of the samples established in this Provision";

To state 4) to item 4 in the following edition:

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