ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 6, 2019 No. 387

About approval of the instruction "About cancellation of registration of the status of the authorized owner of tax warehouse"

1. Approve the instruction "About cancellation of registration of the status of the authorized owner of tax warehouse", according to appendix to this order.

2. Declare invalid the Order of the Main state tax authorities No. 871 of June 10, 2014 about approval of the instruction "About cancellation of registration of the subject of taxation by excises" (The official monitor of the Republic of Moldova, 2014, No. 169-173, the Art. 904);

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of September 6, 2019 No. 387

The instruction about cancellation of registration of the status of the authorized owner of tax warehouse

2. In case of initiation of the procedure of cancellation of registration of the status of the authorized owner of tax warehouse subjects of the taxation, and also responsible persons of the management of tax servicing (MTS), shall use without fail the Automated information system "e-Cerere".

3. Initiation of the procedure of cancellation of registration of the authorized owner of tax warehouse is carried out:

Cancellation of the status of the authorized owner of tax warehouse is performed by giving by the subject of the taxation through AIS "e-Cerere" of the adequate notice. If the applicant is not connected to the electronic service "e-Cerere", the tax employee having access to AIS "e-Cerere" will provide registration of a statement.

5. In case of cancellation of the status of the authorized owner of tax warehouse at the initiative of the subject of the taxation the State Tax Administration shall provide implementation of tax control in the place by application of the actual or thematic methods of check for the purpose of ascertaining of lack of remaining balance of excise goods, and also factual determination of completion of activities for conversion and/or production of excise goods.

In subsequent, after decision, the tax employee in AIS "e-Cerere" cancels registration as the subject of the taxation.

7. The State Tax Service has the right to initiate independently the procedure of cancellation of registration of the subject of the taxation excises if the subject did not provide at the scheduled time the declaration on excises for two tax periods in a row.

8. In case of establishment of criteria of cancellation of registration of the subject of the taxation excises the State Tax Administration initiates tax control with departure into place for the purpose of factual determination of lack of remaining balance of excise goods, and also ascertaining of the fact of completion of activities for conversion and/or production of excise goods.

The responsible person from the State Tax Administration passes the decision on cancellation of registration of the subject of the taxation excises with introduction of the corresponding signing up in AIS "e-Cerere".

9. In case of factual determination of availability of remaining balance of excise goods, the procedure of cancellation of the status of the payer of excises stops.

10. For decision date about cancellation of registration of the authorized owner of tax warehouse the responsible tax employee withdraws from the subject of the taxation earlier issued Certificate of the payer of excises produced by typographical method with protective marks with the subsequent drawing on the diagonal of text "Is cancelled" also date of cancellation, reflecting motive of cancellation of the certificate in turnover.

The cancelled certificate is stored in case of the subject of the taxation together with the plea of nullity and materials of tax control.

11. If as a result of the procedure of cancellation of the status of the authorized owner of tax warehouse, withdrawal of the Certificate of the payer of excises produced by typographical method with protective marks is impossible, the responsible tax employee from the State Tax Administration reflects this fact in the decision on cancellation of registration and declares the certificate invalid. In turn the economic agent in writing and under own responsibility notifies the State Tax Administration on the fact of loss of the certificate.

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