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ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 28, 2017 No. 352

About approval of the Instruction on the taxpayer registration

(as amended on 25-02-2021)

In pursuance of Item 1) parts (2) Article 133 and part (1) article 161 of the Tax Code No. 1163-XIII of April 24, 1997 (pereopublikovan in the Official monitor of the Republic of Moldova, on February 8, 2007, special release), with subsequent changes, about establishment of regulation of the procedure of capture on / removals from tax accounting of taxpayers, including the taxpayers performing independent activities and professional activity in the sphere of justice and also for the purpose of updating of the State tax register of PRIKAZYVAYU:

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

Instruction on the taxpayer registration

I. Basic concepts

1. The instruction on the taxpayer registration (further the Instruction) is developed in pursuance of item provisions 1) h (2) by Art. 133 and h (1) Art. 161 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in the Official monitor of the Republic of Moldova, on February 8, 2007, special release) for regulation of the procedure of capture on / removals from tax accounting of taxpayers, including the taxpayers performing independent activities and professional activity in the sphere of justice and also for the purpose of updating of the State tax register.

2. This Instruction is developed on the basis of the following legislative and regulations:

The tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in the Official monitor of the Republic of Moldova, on February 8, 2007, special release), with subsequent changes;

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. 837-XIII of May 17, 1996 on public associations (The official monitor of the Republic of Moldova, 2007, No. 153-156 BIS);

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. 1453-XV of November 8, 2002 on notariate (The official monitor of the Republic of Moldova, 2002, Art. No. 154-157, 1209);

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);

The order of the Government No. 977 of September 14, 2001 about registration of peasant farms (The official monitor of the Republic of Moldova, 2001, Art. No. 116-118, 331)

The order of the Government No. 275 of April 10, 2009 about single sample of the registration certificate of non-profit organizations (The official monitor of the Republic of Moldova, 2009, Art. No. 78-79, 331).

3. In this Instruction the following concepts are applied:

the state identification number (IDN0) - the unique numerical code appropriated by body of state registration to legal entities and individual entrepreneurs 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 branches and their representations;

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