Approved by the Ministry of Finance of the Republic of Moldova of December 20, 1999 No. 4
The instruction about procedure for acceptance from the population and entering into the budget of taxes and fees primeriya
1. According to Art. 35 (4) b) and 36 (1) the Law N491-XIV of July 9, 1999. "About local public finance" acceptance of the money arriving from the population in payment for the land tax, the non-personal tax, other local charges and payments of the national social insurance of peasant farms is assigned to primeriya.
Primeriya perform acceptance from the population of money on account of the land tax, the non-personal tax and other local charges.
2. Acceptance from the population of taxes, payments and charges is performed by the tax collector of primeriya or other person authorized by function of ensuring the collection of budget receipts of primeriya accepted with the consent of the State tax authorities (further - Inspection). The main function of the tax collector is delivery of payment notices to taxpayers, collection, accounting and transfer of money in the budget in time.
The workers having right to sign of cash documents cannot perform these functions.
3. Collection of taxes and charges from the population is made along with the obligatory statement of receipts of form 1-I "The receipt on acceptance of non-tax payments" and 2-I "The receipt on acceptance of tax payments".
4. Providing primeriya with forms of receipts, books of accounting of personal accounts is performed by territorial tax authorities, and other forms - independently.
The book of accounting of personal accounts is numbered, proshnurovyvatsya by the tax collector and it is represented to Inspection for fastening seal.
All entries in the book shall be made by ink or ball pen without corrections, erasures and only based on the relevant documents. Corrections are made and certified of the specified book by the signature of the tax collector.
5. Money (before their budget contribution), unused receipts and documents on delivery of money is stored in safes (fireproof cases) or in special boxes for money.
6. Tax authorities shall provide instructing of tax collectors of primeriya and rendering necessary assistance to them in work on the organization of acceptance of the money levied from the population in tax payment and charges.
7. The documenting audit of cash desks of primeriya, acceptance and complete money transfer in the budget is performed by the head financial departments of counties, municipium of Chisinau, ATO Gagauzia, the state territorial tax authorities, and also bodies of Department of financial control and audit.
In case of release from function of the tax collector, during its temporary absence (leave, long illness, etc.) control of cash desk on collection of taxes, charges, other payments and transfer acceptance of receipts and other documents for which he bears responsibility is exercised without fail.
8. The tax collector provides creation and delivery of payment notices to taxpayers. In failure to pay cases at the scheduled time the tax collector shall leave directly to citizens for collection of money on account of repayment of debts.
Primeriya sets the mode (date, month) of acceptance of payments at the population in primeriya.
9. The accepted amounts are transferred to the account of repayment of the corresponding taxes and payments.
10. In case of acceptance of payments based on the payment notice and records in personal account of the payer distribution of the accepted amount to shortage, penalty fee and the next payments in the following procedure is made:
a) shortage of last years; b) penalty fee on this shortage; c) shortage on the first payment due date of the current year; d) penalty fee on this shortage, etc. After that the current payments are settled.
The payer shall be acquainted with the made calculation.
11. In case of payment delay the tax collector charges penalty fee in the sizes established by the legislation for the corresponding period.
12. The penalty fee is charged for each day of delay, since day of the payment expiration following later, inclusive day of payment of the overdue amounts.
If fixed term of payment falls on output (festive) day, then the penalty fee is charged, since the second day following day off (festive).
The penalty fee on the overdue amount is charged on complete lei without baths. The penalty fee on penalty fee is not charged.
In cases of collection of shortage, by a court decision, charge of penalty fee stops from the date of pronouncement of the decision by court what the Inspectorate reports primeriya about.
In case of cancellation of shortage in accordance with the established procedure the penalty fee added on it is also cancelled, and the collected amount of penalty fee is subject to offsetting or returns according to the procedure, specified in Items 25-28 of this instruction.
13. For confirmation of acceptance of money in tax payment and charges receipts are issued to payers: the N1-I form for collection of non-tax payments, the N2-I form - for collection of tax payments.
For acceptance of tax payments for each type of tax separate sets of receipts are allocated. For the insignificant number of taxpayers separate sets of receipts can be allocated for these payments.
Acceptance of payments without issue of receipts of the strict accounting, and also issue instead of receipts of other samples or receipts, issue of one receipt on acceptance of several payments is forbidden.
14. The entries in receipts executed in 2 copies shall be executed by ink or ball pen under transfer paper without corrections. The first copy of the receipt is issued to the payer, and the second (copy) remains in set of receipts as the substantiating voucher. Filling of copy of the authentic receipt and separately its copy is forbidden.
The first copy of the receipt and the copy of the receipt shall be signed by the tax collector and the payer. The signature is made under transfer paper, on the first copy of the receipt the seal is without fail set.
15. Entries in receipts shall be made is accurate, legible, with indication of all data provided by receipt form, and prints on copies of receipts shall be clear.
In line of the receipt "In Payment..." the name of the corresponding paid tax or collection is filled in.
In the line which is taken away for record by copy-book the accepted amounts which remained after record empty seats are emphasized with letter Z.
Incorrectly completed receipts are considered invalid and in this case new receipts are written out. The damaged receipts and copies are cancelled. On them the text becomes "Is spoiled" signed by person which wrote out the receipt.
The damaged receipts with their copies shall remain in set of receipts.
16. For receipt of set of receipts (in the N1-I and 2-I forms) the primeriya shows respectively in Inspection the letter of attorney (appendix N 1).
The power of attorney is constituted in duplicate, one of which returns primeriya with mark of Inspection about issue of receipts.
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