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Registered by

Ministry of Justice

Republic of Moldova

On September 13, 2017 No. 1256

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 28, 2017 No. 118

About approval of standard form of the source document of the strict accounting "Tax Delivery Note" and Instruction for its filling

(as amended on 19-07-2021)

In pursuance of provisions of the h. (2) Art. 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Monitorul Oficial al Republicii Moldova, 2014, Art. No. 27-34, 61), with subsequent changes and amendments, and item 9 of the Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government of the Republic of Moldova No. 696 of August 30, 2017 (Monitorul Oficial al Republicii Moldova, 2017, Art. No. 329-801, 801), and according to provisions of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, special release of February 8, 2007), with subsequent changes and amendments, and item 3 of the Order of the Government No. 294 of March 17, 1998 about accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997 (Monitorul Oficial al Republicii Moldova of 1998, Art. No. 30-33, 288), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve:

1) Form of standard form of the source document of the strict accounting "Tax Delivery Note" (appendix No. 1);

2) Instruction for filling of standard form of the source document of the strict accounting "Tax Delivery Note" (appendix No. 2).

2. The form of tax delivery note printed with typographical method contains the following degrees of protection:

1) special paper which has no luminescence in ultraviolet rays;

2) two-color watermark;

3) guilloche elements;

4) color threads;

5) rosettes;

6) microtext;

7) barcode.

3. Establish the following color scale for copies of the form of tax delivery note printed with typographical method:

1) the first copy - beige color;

2) the second copy - lilac color;

3) the third copy - turquoise color;

4) the fourth copy - green color;

5) the fifth copy - pink color.

4. Centralized printing of tax delivery notes, and also issue of series and range for independent seal of tax delivery notes, administration, development and ensuring functioning of the automated information systems of accounting of primary forms of the form of the strict accounting are performed by the State Tax Administration.

Issue of forms of the tax delivery notes printed with typographical method is performed by the State Tax Administration through the divisions.

5. The economic agents having computer system of primary accounting have the right of independent seal of tax delivery notes on paper with protective marks for documentation of deliveries. Degree of protection of paper for independent seal of tax delivery notes and appendices to them is determined according to requirements and opportunities of the taxpayer. The paper with protective marks used for independent seal of tax delivery notes shall contain at least one degree of protection provided in Item 2 of this order or any other sign of protection (for example: emblem of the company, the logo, heading, etc.) established by business entity and approved by the internal order.

Provision of the right to independent seal of tax delivery notes is performed by giving of request through the electronic system "Comanda on-line a formularelor tipizate" with the subsequent issue of the receipt electronically.

Economic agents who were granted the right of independent seal of tax delivery notes with assignment of series and range of numbers have the right to have this right throughout the entire period of implementation of business activity, except for the period in which they are included in the list of the companies of obligatory users of electronic tax waybill (e-invoice), according to provisions of the Art. 117 part (1-1) Tax code, without the need for repeated confirmation of this right. The independent seal of tax delivery notes in one language, but without fail in state language is allowed.

6. Use of forms of "tax delivery notes" and the "delivery notes" printed with typographical method, operating before entry into force of this order, before complete use of the remaining balance which is at subjects of taxation and the State Tax Administration is allowed. The remaining balance of forms of the source document of the strict accounting "Delivery note" printed with typographical method is filled with observance of the technique operating at the time of their approval.

Series and the range of the numbers for independent seal of "tax delivery notes" got before entry into force of this Order are used before their exhaustion.

The series and the range of numbers received for independent seal of "delivery notes" and unused till October 28, 2017 are considered invalid after the above-stated date and cannot be used for independent seal of source documents of the strict accounting.

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