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ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 9, 2019 No. 388

About approval of Methodical instructions for carrying out tax visits

(as amended on 18-01-2022)

For the purpose of accomplishment of provisions of Item 13) parts (1) Articles 133, Item 4) parts (2) Articles 133, Item 3) parts (1) article 134 of the Tax Code, for determination of the procedure of carrying out tax visits of taxpayers and according to part (10) article 132-3 of the Tax Code of PRIKAZYVAYU:

1. Approve Methodical instructions for carrying out tax visits according to appendix to this order.

2. Declare invalid the Order GGNI No. 428 of March 27, 2017 about approval of methodical instructions for carrying out tax visits (Monitorul Oficial al Republicii Moldova, 2017, Art. No. 92-102, 679), with subsequent changes and amendments (Monitorul Oficial al Republicii Moldova, 2018, Art. No. 210-223 1048).

3. To provide to head department of conformation publication of this order in the Official monitor of the Republic of Moldova and to post it on the website of the State Tax Administration.

4. The order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Director of the State Tax Administration

Sergey Pushkutsa

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of September 9, 2019 No. 388

Methodical instructions for carrying out tax visits

I. General provisions

1. The methodical instructions for carrying out tax visits (which are hereinafter referred to as – Instructions) parts are developed for the staff of the State Tax Administration according to Item 13) (1) Article 133 and Item 3) parts (1), parts (2) article 134 of the Tax Code for the purpose of management when carrying out tax visits and determinations of procedure for the organization, carrying out and submission of the reporting on results of tax visits.

II. Initiation and carrying out tax visit

2. The current conditions require creation of functional system of partnership of the State Tax Administration and taxpayers as equals which will facilitate cooperation relation between taxpayers and the State Tax Administration and will provide favorable climate for the purpose of acquaintance of taxpayers with the current legislation and the direction them on observance of the tax legislation, charge, complete and timely transfer in the national public budget of taxes and other obligatory payments.

The tax procedure – tax visit is applied to achievement of the specified purposes and establishment of general data on activities of taxpayers.

3. Based on concept of tax visit, the following characteristics of this instrument of tax administration are established:

1) According to h (11-1) Art. 129 of the Tax code, Tax visit are the instrument of tax administration which purpose is ensuring voluntary compliance of the tax legislation by means of provision of consultations, the analysis of activities, accumulating of data on activities of the taxpayer.

2) Tax visit is not element of tax control, but represents measure of assistance to voluntary compliance by the taxpayer of the current legislation therefore in case of its carrying out the tax liabilities are not charged and sanctions/penalty fee are not applied, documents are not withdrawn.

2-1) The tax employee shall treat validly and correctly the taxpayer, his representatives, popularize the tax legislation, inform the taxpayer in the cases provided by the tax legislation or at its request, on its rights and obligations;

2-2) The tax employee during tax visit, for establishment of general data on the activities of the taxpayer or other information relating to tax visit can request documents / offered, explanations.

3) Tax visit can be performed at the request of the taxpayer, including based on the statement for registration as the payer of the VAT / the authorized owner of tax warehouse, as well as at the initiative of the State Tax Administration. Tax visit at the initiative of the State Tax Administration is initiated in case of establishment of possible risks of non-compliance with the tax legislation which need to be studied for the purpose of prevention of tax offenses, provision of advisory explanations for the taxpayer, establishment of the reasons of discrepancies between information declared by the taxpayer and the data obtained from other sources of information.

4) Tax visit is performed on the location of the taxpayer or, as necessary, in the divisions registered in the State Tax Administration. If the location of the taxpayer matches the residence of the responsible physical person of the taxpayer of the legal entity and the taxpayer has no other divisions, tax visit is performed at office of the State Tax Administration. Tax visit is performed with (/without) consent, in (/without) presence of the head, with (/without) participation(s) of the accountant / the chief accountant or person authorized by it according to provisions of Art. 244 of the Tax code. In case of carrying out tax visit for the purpose of monitoring of respect by taxpayers of cash discipline or other aspects by direct observation of activities, tax visit will be carried out in the presence of the worker of the taxpayer responsible for monitoriziruyemy division (the seller, the administrator etc.).

5) Ceased to be valid.

6) Tax visit is performed, as a rule, by one employee of the State Tax Administration.

7) As a rule, tax visit is performed within one day in working hours of the taxpayer. If necessary, tax visit can be performed during the next working day.

8) Ceased to be valid.

9) Tax visit of again registered taxpayers can be performed after the term of submission of the first tax report, except for request from the taxpayer or in case of identification of risks of tax administration, assumption of violations of provisions of the current legislation and need of application of measures for the purpose of the right direction of the taxpayer, consultation about the rights and obligations established by the existing regulations.

10) Tax visit is performed based on the direction on tax visit which confirms powers of the employee of the State Tax Administration and is signed by the head of department of tax administration, as a part of Head department of tax servicing, the chief/deputy head of department of tax administration as a part of Head department of servicing of large taxpayers, the chief/deputy chief of Head department of debt collection. The form of the direction is established according to appendix No. 1.

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