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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 11, 2017 No. 221

About approval of the Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit

(as amended on 19-12-2025)

Based on articles 173 and 266 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit it (is applied).

Prime Minister

Paweê Phillip

Countersigns:

Minister of Finance

 

Octavian to Armash

 

Approved by the Order of the Government of the Republic of Moldova of April 11, 2017 No. 221

Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit

I. General provisions

1. Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit (further – the Provision) are directed to establishment of the procedure of repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit determined by the Tax code No. 1163-XIII of April 24, 1997.

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