ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 11, 2018 No. 540

About modification and amendments in the Instruction on the taxpayer registration approved by the Order GNS No. 352 of September 28, 2017

In pursuance of Item 1) parts (2) article 133 of the Tax Code No. 1163-XIII of the April 24, 1997 (published in Monitorul Oficial al Republicii Moldova, special release), with subsequent changes and amendments, and article 14 of the Law on the prevention and anti-money laundering and terrorism No. 308 financing of 22.12.2017 I ORDER:

I. To make the following changes and additions to the Instruction on the taxpayer registration approved by the Order GNS No. 352 from 28.09.2017,:

Item 3 to add 1) with the concept "the vygodopriobretayushchy owner-physical person which eventually owns the physical or legal entity or controls it either the beneficiary of investment society or the managing director of investment society, or person on behalf of whom activities or the transaction are performed and/or which has directly or indirectly the property right or control concerning at least 25 percent of shares or voting powers of the legal entity or concerning the property which is in trust management";

To add 2) with Item 6-1 "The State Tax Service registers, records and staticizes information on vygodopriobretayushchy owners of taxpayers (except for the state services registered by the Agency). In capture cases on tax accounting, entering of izmeniye into constituent documents or in case of exception of the State tax register taxpayers at whom the founder/participant is physical person fill appendix No. 19, and taxpayers at whom the founder/participant is legal entity fill appendix No. 19-1";

To add 3) with Item 7-1 "Taxpayers for whom fiscal codes are assigned by the State Tax Administration (STA) shall collect and have available adequate, exact and up-to-date information about the vygodopriobretayushchy owner, including detailed data on his interest in receipt of benefit, provide to GNS required information on the vygodopriobretayushchy owner and inform without delay on change of its data;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info