of June 8, 2017 No. 88
About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) I ORDER:
Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216.
1. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions":
1.1. In Chapter II "the CHART OF ACCOUNTS of FINANCIAL ACCOUNTING IN BUDGET SYSTEM"
1.1.1. Introduce new sub-accounts of the second level in the following edition:
|
Sub-account of the second level |
Account name |
Asset / Liability |
|
111124 |
Income tax, performing independent activities in the field of trade |
П |
|
111261 |
Tax on income gained from professional activity in the sector of justice |
П |
|
114534 |
Collection for goods in the course of which use the environment is polluted |
П |
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