of September 28, 2017 No. 352
About approval of the Instruction on the taxpayer registration
1. Approve the Instruction on the taxpayer registration, according to appendix to this order.
2. From the date of entry into force of this Instruction to recognize invalid the Instruction on the taxpayer registration approved by the Order of the Main state tax authorities No. 299 of May 2, 2012. (Official monitor of the Republic of Moldova, 2012, No. 99-102, Art. 646).
3. To head department of methodology of tax procedures to publish this order in the Official monitor of the Republic of Moldova and on the internal portal of the State Tax Administration, it is available on electronic adresu:.
4. To head department of methodology of tax procedures to bring this order to the attention of structural divisions of the State Tax Administration.
5. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Director of GNS
Sergey Pushkutsa
Appendix
to the Order of the State Tax Administration of the Republic of Moldova of September 28, 2017 No. 352
2. This Instruction is developed on the basis of the following legislative and regulations:
The law No. 273-XIII of November 9, 1994 on identification documents of national passport system (The official monitor of the Republic of Moldova, 1995, No. 9, the Art. 89);
The law No. 220-XVI of October 19, 2007 on state registration of legal entities and individual entrepreneurs (The official monitor of the Republic of Moldova, 2007, Art. No. 184-187, 711);
The law No. 86 of 11.06.2020 on non-profit organizations (Monitorul Oficial al Republicii Moldova No. 193 of Art. 370 of 27.07.2020);;
The law No. 113 of June 17, 2010 on legal executives (The official monitor of the Republic of Moldova, 2010, Art. No. 126-128, 406);
The law on mediation No. 137 of July 3, 2015. (Official monitor of the Republic of Moldova, 2015, Art. No. 224-233, 445);
The law No. 1353-XIV of November 3, 2000 on peasant farms (The official monitor of the Republic of Moldova, 2001, Art. No. 14-15, 52);
The law No. 283-XV of July 4, 2003 on private detective and security activities (The official monitor of the Republic of Moldova, 2003, Art. No. 200-203, 769);
The law No. 246 of 15.11.2018 on the notarial procedure (Monitorul Oficial al R. Moldova No. 30-37 of Art. 89 of 1.02.2019)
The law No. 69 of April 14, 2016 on the organization of notarial activities (The official monitor of the Republic of Moldova, 2016, Art. No. 277-287, 588);
The law No. 1260-XV of July 19, 2002 on legal profession (The official monitor of the Republic of Moldova, 2010, No. 159, the Art. 582);
The law No. 161 of July 18, 2014 on the authorized managing directors (The official monitor of the Republic of Moldova, 2014, Art. No. 293-293, 605).
3. In this Instruction the following concepts are applied:
the state identification number (IDN0) - the unique numerical code assigned by body of state registration for legal entities, individual entrepreneurs and peasant farms at the time of state registration which serves for their identification in all information systems of the Republic of Moldova;
identification number (IDNP) - the fiscal code of physical person specified on the back identity certificates;
the structure authorized by the right of state registration - the body of state registration or office of body of state registration authorized in actions of implementation of confirmation of the fact of forming, reorganization, liquidation, suspension and/or renewal of activities of legal entities, individual entrepreneurs, peasant farms of departments;
division - as it is determined in the item 29) by Art. 5 of the Tax code;
the taxation object - the object assessed by the local taxes and charges which is not division;
independent activities - the business activity performed in individual procedure by physical resident person without registration of form of business from which the income results;
the invalid legal entity - the legal entity who for 12 months after registration or within the last 3 years, did not submit tax reports, stipulated by the legislation did not perform transactions according to one bank account, is not founder of other legal entity, has no departments, was not registered as the payer of the VAT, has no debt to the national public budget and has no the control and cash oborudovaniye registered in the State Tax Administration;
the invalid individual entrepreneur - the individual entrepreneur who within 12 months from the date of registration or within the last 3 years did not submit tax reports, stipulated by the legislation did not perform transactions according to one bank account, is not founder of other legal entity, has no departments, has no debt to the national public budget, was not registered as the payer of the VAT and has no the control and cash oborudovaniye registered in the State Tax Administration;
the bank and/or payment account - the account opened in one of banks (its department) in the Republic of Moldova or abroad and/or in one of the payment societies authorized by National Bank of Moldova, being participants of the Automated interbank payment system, and also the account opened in treasurer system of the Ministry of Finance and also the account opened in the societies issuing electronic money and/or at suppliers of post services;
the constituent document - the document of the legal entity (the foundation agreement, the charter) drafted according to the legislation;
division of the State Tax Administration - structural division of the State Tax Administration;
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