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ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of June 19, 2017 No. 166

About approval of the Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with audio-video registration use

(as amended of the Order of the State Tax Administration of the Republic of Moldova of 26.05.2020 No. 250)

For the purpose of creating favorable conditions for the accelerated communication of taxpayers with the State Tax Administration on hearing of cases about violation of the law or claims, exception of additional costs on movement to office of Tax Service according to the Art. 133 part (2) Item 4) the Tax code of PRIKAZYVAYU:

1. Approve Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with audio-video registration use, according to appendix.

2. To legal management of the State Tax Administration to publish this order in the Official monitor of the Republic of Moldova.

3. This order becomes effective after publication.

Director of GNS

Sergey Pushkutsa

Appendix

to the Order GNS of June 19, 2017 No. 166

Regulations on procedure for consideration of cases of violation of the law or claims of taxpayers from office with use of digital audio-video registration

Section I. General provisions

1.1. This Provision establishes procedure for consideration of cases of violation of the law or claims of taxpayers from office with use of digital audio-video registration (further - the Provision), archiving and accounting of video and digital audio, issue of copies of audio and video according to the statement of the taxpayer and contents of digital video and audio in working order.

1.2. Rules of this provision are applied if the taxpayer decided to consider case on violation of the legislation/claim from office by means of single system online of communication of GNS.

1.3. The provision is applied by the representatives of the State Tax Administration and taxpayers participating in consideration of cases of violation of the law or claims with use of digital audio-video registration.

Section II. General concepts

2.1. For the purpose of this provision the following concepts and reducings are applied: the static data carrier - the carrier used for storage of digital records of meeting (CD, DWD or flash); digital video and audio recording of meeting on consideration of the case about violation of the law or claims by means of the digital recorder - engineering procedure of video and audio recording on consideration of the case about violation of the law or claims by means of single system of communication - online of GNS; digital video and audio recording - the sound and the video image which are written down in the course of the meeting on consideration of the case about violation of the law or claims by means of the digital device; hearing of digital video and audio recordings - reproduction digital audio-and videos, fully or partially, at the request of the parties for acquaintance with content of digital record; the GNS information center - the body responsible for servicing and smooth operation of information system GNS.

2.2. For the purpose of this provision the following reducings mean:

CD - compact disk;

TsITF - IP center of information technologies in finance;

AIS - the automated information system;

GNS - State Tax Administration;

GUNA - Head department of tax administration;

UNO - Management of tax servicing.

Section III. Procedure for consideration of cases of violation of the law or claims of taxpayers from office with use digital audio-and videoregistratsiiya

3.1. Participation of person when considering the case about violations of the law and claims.

3.1.1. Cases of violation of the law and the claim of the taxpayer are considered with participation of the taxpayer/representative of the taxpayer who is called by the agenda in GNS, according to provision of article 226 of the Tax Code.

3.1.2. In the agenda two addresses will be specified: the address GUNA and the address UNO at the place of residence or accommodation of the taxpayer. On the back the agenda it will be specified that the taxpayer has the right to choose the place of consideration of the case about violation of the tax legislation or claim or to choose consideration by means of Skype application without presence at division of GNS. It will be specified that if the taxpayer chooses the place of consideration in UNO, consideration will be made online through single system of communication of GNS and if consideration without presence at division of GNS was chosen, consideration is carried out by means of Skype application.

3.1.3. If the taxpayer chose consideration online by means of the GNS Single online communication system or by means of Skype application, he shall report about it to the e-mail address specified in the agenda for ensuring communication/functionality systems/applications in the installed date and time. If the taxpayer chose consideration by means of Skype application without presence at division of GNS, he in addition shall report to the e-mail address specified in the agenda, at least in 3 hours prior to time established for consideration, user name with which connection in Skype application will be established.

3.1.4. The taxpayer who chose consideration of the case about violation of the law or claims by means of the GNS online communication system shall be in division of GNS, in advance having coordinated time and the place of consideration of case of violation of the law or the claim online.

3.1.5. Date of hearing of consideration of the case about violation of the law or claims by means of the GNS online communication system will be coordinated beforehand with GUNA.

3.1.6. The taxpayer who chose consideration of the case about violations/claims via Skype application without presence division of GNS and which reported about the choice of this option in the established day and time will be active in Skype application according to the reported user name, and the responsible person of GNS shall contact the user name entered by the taxpayer, initiate and carry out consideration according to the procedure provided by this appendix.

3.1.7. If the taxpayer chose consideration method by means of Skype application without presence at division of GNS, and in the established date and time it is not active according to the entered user name, will be considered that it was not present when considering the case about violation of the legislation/claim. The picture (screenshot) of the screen of the computer will be the proof of it.

3.2. Preparation of meeting on consideration of the case about violations of the law or claims with digital audioregistration

3.2.1. Implementation of digital video and audio recording of meeting on consideration of the case about violation of the law or claims will be provided with the responsible persons designated by the order of the State Tax Administration.

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