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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of January 18, 2019 No. 7

About approval of the Regulations on procedure for issue of the provisional individual tax solution

1. Approve Regulations on procedure for issue of the provisional individual tax solution it (is applied).

2. This resolution becomes effective from the date of publication.

Prime Minister

Paweê Phillip

 

Countersigns:

Minister of Finance 

 

Ion Kiku

Approved by the Order of the Government of the Republic of Moldova of January 18, 2019 No. 7

Regulations on procedure for issue of the provisional individual tax solution

I. General provisions

1. This Provision establishes procedure for issue of the administrative act by the State Tax Administration for the purpose of permission of the statement of the physical person and/or legal entity performing business activity concerning application of the tax legislation to specific future situation (situations) and/or the transaction - the provisional individual tax solution.

2. Has the right to request from the State Tax Administration of issue of the provisional individual tax solution the physical persons and legal entities performing business activity (further - the applicant).

3. Subject of the provisional individual tax solution is application of the tax legislation to specific future situation (situations) and/or the transaction.

4. The actual tax situation and/or specific future transaction which regulation is requested shall occur after pronouncement of the provisional individual tax solution by the State Tax Administration.

5. The provisional individual tax solution affirms the decision of Board of the State Tax Administration.

8. At any stage before issue of the provisional individual tax solution the applicant has the right to withdraw the application for issue of the provisional individual tax solution.

II. Filing of application and documents necessary for pronouncement of the provisional individual tax solution

9. The application for issue of the provisional individual tax solution is submitted to the State Tax Administration.

10. The statement shall contain the following elements:

1) identification data of the taxpayer applicant - full name, fiscal code, legal address, contact information (phone number, e-mail);

2) information on activities of the taxpayer at the time of filing of application, respectively, the description of procedure of activities in the future;

3) detailed statement of specific future situation / transaction for which issue of the provisional individual tax solution and the documents belonging to the applicant for future situations and specific transactions is requested;

4) specifying like tax/collection for which pronouncement of the provisional individual tax solution is declared;

5) proof of payment of collection for issue of the provisional individual tax solution;

Information and data containing in the statement on issue of the provisional individual tax solution which are object of trade, industrial and/or professional secrecy or can lead 6) to its disclosure;

7) the declaration of the taxpayer under own responsibility that there are no tax procedures, administrative case or final conviction for application of the tax legislation against specific future situation and/or the transaction for which issue of the provisional individual tax solution is requested;

8) the statement of the taxpayer under own responsibility about the accuracy of the information provided in the statement and documents;

9) the statement of the taxpayer under own responsibility that there are no other administrative acts connected with the specific future situation and/or the transaction which is subject of the provisional individual tax solution and, respectively, the tax regime constituting subject of the request at them was not considered earlier;

10) other data / information or documents which are considered as the applicant relevant for issue of the provisional individual tax solution.

11. The documents submitted by the applicant to the State Tax Administration in copies are certified him by the signature.

12. The applicant shall update and transfer the documents specified in Item 10, throughout the entire period of issue of the provisional individual tax solution or every time when there are changes in its content.

13. In case the applicant submits documents in foreign language, they shall be followed by the translation into state language and to be notarized.

14. Before filing of application on receipt of the provisional individual tax solution and acceptance to consideration by the State Tax Administration the applicant has the right to request in writing from the State Tax Administration preliminary discussion which is free to establish object availability for receipt of the provisional individual tax solution.

15. The statement with request of preliminary discussion shall contain information on identification data of the taxpayer and the description of subject of preliminary discussion.

16. The State Tax Service considers the application with request of preliminary discussion and within 15 working days in writing tells the applicant time, date and the place where preliminary discussion will be carried out.

III. Consideration of admissibility of the statement for issue of the provisional individual tax solution

17. The State Tax Service within 15 working days from the date of reception of an application from the applicant expresses the opinion concerning admissibility of this statement on issue of the provisional individual tax solution. This term joins in time, specified in Item 31.

18. The State Tax Service informs the applicant in writing on adoption of the statement to consideration and the beginning of the procedure of issue of the provisional individual tax solution or on statement variation with appendix of the decision passed according to Item 24.

19. The State Tax Service has the right to demand from the applicant documents, information, explanations and/or the proofs necessary for consideration of admissibility of the statement for issue of the provisional individual tax solution in case the State Tax Administration has no them.

20. Term for consideration of admissibility of the statement for issue of the provisional individual tax solution stops from the moment of the requirement of the documents specified in Item 19, before their representation. After the termination of the conditions which caused suspension, the current of term renews.

21. The applicant shall submit in time, not exceeding 30 working days, documents requested by the State Tax Administration according to Item 19.

23. The statement for issue of the provisional individual tax solution is rejected by the State Tax Administration in the following cases:

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