ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 25, 2019 No. 71

About execution of Item 43 of the Regulations on the mechanism of the application of provisions of international treaties of the Republic of Moldova in the field of the mutual administrative aid on tax questions approved by the Order of the Government No. 1275 of December 26, 2018

Based on Item 43 of the Regulations on the mechanism of the application of provisions of international treaties of the Republic of Moldova in the field of the mutual administrative aid on tax questions approved by the Order of the Government No. 1275 of December 26 2018, I ORDER:

I. Approve the Procedure for administration and transfer of the collected tax requirements / tax debts according to provisions of the Order of the Government No. 1275 of December 26 2018, according to appendix to this order.

II. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of April 25, 2019 No. 71

Procedure for administration and transfer of the collected tax requirements / tax debts according to provisions of the Order of the Government No. 1275 of December 26, 2018

For the purpose of administration of the amounts of the collected tax requirements / tax debts according to the procedure of execution in the field of the mutual administrative aid on tax questions it is necessary to observe the following requirements:

1. For the purpose of accumulation of means according to Regulations on the mechanism of application of provisions of international treaties of the Republic of Moldova in the field of the mutual administrative aid on tax questions budget classification of ECO 145181 "Collection of the tax requirement / tax debt according to application of provisions of international treaties of the Republic of Moldova", the IBAN MD10TRGAAA 14518101000000, code as a part of the government budget is used.

2. On the specified IBAN code are enlisted:

a) the money which arrived from the required state;

b) the money which arrived owing to application of measures for ensuring repayment of the tax liability by the State Tax Administration (in the status of competent authority) on request of the requesting state.

3. Daily management of the State Treasury of the Ministry of Finance constitutes and sends in electronic format to the State Tax Administration (STA) (in the status of the administrator of the income) the register of the income of the government budget, and also information on receipt of the income at the level of the payment document.

4. The administrator of the income (GNS) daily provides from management of the State Treasury of the Ministry of Finance of information on receipt of the income in the government budget in electronic format.

5. The administrator of the income (GNS) after the check and data processing received from management of the State Treasury of the Ministry of Finance otvetstven for reflection of information in personal account of the taxpayer.

6. The State Tax Service (management of tax accounting and information as a part of GNS) provides accounting and monitoring of information reflected in the account of budget classification of ECO 145181.

7. The State Tax Service (management of tax accounting and information as a part of GNS) provides distribution of the arrived amounts to the account of ECO 145181 "Collection of the tax requirement / tax debt according to provisions of international treaties of the Republic of Moldova", enlisted for debt repayment, arrived from the required state (according to Item 2, of lit. A), according to Item 25 of the Order of the Government No. 1275 of December 26, 2018. Distribution is made based on request of GNS addressed to the required state where the taxpayer from whom it is necessary to collect the arrived money is specified.

Within 3 working days from the date of receipt and determination of the amounts into the corresponding account the State Tax Administration (management of tax accounting and information as a part of GNS) will provide distribution of the arrived funds for accounts of components of the national public budget on account of repayment of the tax liabilities of the debtor, according to executive documents, and also current status of personal account of the debtor.

The State Tax Service will provide creation of the relevant payment documents (the payment order, the request for transfer) according to requirements of the relevant legislation.

8. On the money which arrived owing to request of the requesting state (according to Item 2, litas. b) to provide to the State Tax Administration (management of tax accounting and information as a part of GNS) to management of the State Treasury of the Ministry of Finance the requirement about money transfer in foreign currency about collection of tax requirements / tax debts according to provision of international treaties from the treasury account of ECO 145181 according to appendix 1 to this order

9. The State Tax Service (management of tax accounting and information as a part of GNS) provides accounting of the requirements about money transfer of money transfer transferred to execution.

10. The Ministry of Finance (management of the State Treasury) on the basis the requirement about money transfer of money transfer, ECO transferred to execution from the account 145181, constituted by the State Tax Administration in national currency, constitutes payment documents in foreign currency for money transfer to the requesting state.

11. Exchange of information between competent authorities (the required state) is performed according to the following details:

Details for money transfer in the government budget the required state:

Receiver: MF – the State Treasury

Fiscal code: 1006601000037

Operator receiver: The ministry of finance – the State Treasury;

Account: AAA (33114001)

IBAN:MD10TRGAAA14518101000000 code.

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