ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 30, 2018 No. 178

About change and amendment of the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017

In pursuance of Item 1) parts (2) article 133 of the Tax Code No. 1163-XIII of April 24, 1997 (переопубликован: Monitorul Oficial al Republicii Moldova, special release of February 8, 2007), with subsequent changes and amendments, and the amendments made by the Law on modification and amendments to some legal acts No. 288 of December 15, 2017 I ORDER:

1. Approve changes and additions made to the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017, as follows:

a) Item 10 add litas. n) following content:

"n) for physical nonresident persons (foreign citizens or stateless persons), legal nonresident persons who do not have the taxation objects in the territory of the Republic of Moldova and not having the tax liabilities, fiscal code is the series, number and code specified in the certificate on opening of bank accounts of nonresidents (is considered) (appendix No. 8-1) to the Instruction, issued by financial institution, based on the documents proving their identity or the document recognized as the certificate on assignment of fiscal code / decision on registration in country of source, the appropriated GNS";

b) in Item 45" (on accumulating of financial resources for forming or increase in the authorized capital), and also the profitable treasurer accounts)" to replace the text with the text" (except for transit accounts for execution of budgets, credit, loan, urgent deposit and provisional accounts (on accumulating of financial resources for forming or increase in the authorized capital)";

c) in Item 46 to exclude the text "and the document submitted by the taxpayer confirming opening / closing of the bank account abroad (appendix No. 9 to the Instruction)";

d) in Item 49 to replace the text "No. 7" with the text "No. 11";

e) state Item 50 in the following edition:

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