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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 19, 2020 No. 46

About approval of Regulations about procedure for cancellation of the tax liabilities administered by services on collection of the local taxes and charges falling under action of the h. (3) Art. 172 of the Tax code

(as amended on 27-12-2021)

For the purpose of execution of provisions of h (3) Art. 172 of the Tax code, and also in connection with the changes made by the Order of the Government No. 7 of 3.01.2020 about modification of the Order of the Government No. 988/2003 about activities of service for collection of the local taxes and charges to primeriya and also about ensuring proper tax administration of PRIKAZYVAYU:

1. Approve Regulations about procedure for cancellation of the tax liabilities administered by services on collection of the local taxes and charges falling under action of the h. (3) Art. 172 of the Tax code.

2. Bodies of local public authority in the course of execution of the warrants of law connected with cancellation of the overdue tax liabilities according to the p. (3) Art. 172 of the Tax code having the right to be guided by provisions of these Regulations.

3. Abolish the Order of the Ministry of Finance No. 182 of October 22, 2018. "About approval of standard Regulations on procedure for cancellation of the tax liabilities administered by services on collection of the local taxes and charges as a part of the primeriya falling under action of the h. (3) Art. 172 of the Tax code.

4. For the purpose of cancellation of the tax liabilities administered by services on collection of the local taxes and charges falling under action of the h. (3) Art. 172 of the Tax code, belonging to tax period of 2019, it is necessary to use the procedure provided by the Order of the Ministry of Finance No. 182 of 22.10.2018. "About approval of standard Regulations on procedure for cancellation of the tax liabilities administered by services on collection of the local taxes and charges as a part of the primeriya falling under action of the h. (3) Art. 172 of the Tax code".

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

Deputy. Prime Minister, Minister of Finance

Sergey Pushkutsa

 

Regulations about procedure for cancellation of the tax liabilities administered by services on collection of the local taxes and charges falling under action of the h. (3) Art. 172 of the Tax code

1. These Regulations regulate procedure for cancellation of the overdue tax liabilities which administration is performed by services on collection of the local taxes and charges as a part of the primeriya (in further-SCITL) falling under action of the h. (3) Art. 172 of the Tax code.

2. The overdue tax debts of the taxpayer in the amount up to 10 lei in general (principal payments and penalty fee) corresponding to the economic classifications provided in appendix No. 1 to these Regulations which account is kept by services on collection of the local taxes and charges, according to provisions of the Tax code are subject to cancellation, as of December 31 of each tax year.

3. Determination of the overdue tax liabilities falling under action of the h. (3) Art. 172 of the Tax code, is performed based on information which is stored in information system.

4. In case of determination of the registered debt one taxpayer (physical person or legal entity) to 10 lei, the tax debt and to charges of the administered SCITL, reflected as of December 31 of the previous accounting year, by addition of the amounts of the debts of the taxpayer registered by each separate code of economic classification according to economic classification from appendix No. 1 to these Regulations is taken into account.

5. Choice/identification of taxpayers, whose overdue tax liabilities fall under action of the h. (3) Art. 172 of the Tax code, is performed by authorized division of the State Tax Administration (Management of tax accounting and information) till February 1 of accounting tax year.

6. The authorized division of the State Tax Administration (Management of tax accounting and information), till February 5 of accounting tax year, provides creation and representation to divisions of the State Tax Administration according to zones of activities of SCITL, lists of taxpayers which debts are subject to cancellation according to the h. (3) Art. 172 of the Tax code, in the Excel format, according to appendix No. 2 to these Regulations.

7. Divisions of the State Tax Administration represent SCITL according to action areas, within 3 working days, lists of taxpayers which debts are subject to cancellation according to the h. (3) Art. 172 of the Tax code, in the Excel format.

8. The lists signed by mayors are submitted for consideration and approval to local council till February 25 of accounting tax year.

9. If the body of local public authority makes the decision on cancellation of total amount of the tax liabilities according to the list provided by the State Tax Administration, the local council approves the decision on cancellation of the tax liabilities which fall under action of the h. (3) Art. 172 of the Tax code, according to form from appendix No. 3 to these Regulations.

10. If the body of local public authority makes the decision on cancellation of total amount of the tax liabilities in the smaller amount, than the total amount provided by the State Tax Administration according to the list, local council will approve the decision on cancellation of the tax liabilities which fall under action of the h. (3) Art. 172 of the Tax code, according to form from appendix No. 4 to these Regulations, including filling of the table.

11. Till March 10 of accounting tax year the local council approves the decision on cancellation of the tax liabilities which fall under action of the h. (3) Art. 172 of the Tax code, according to item 9 or item 10.

12. The copy of the decision approved by local council is transferred to division of the State Tax Administration, according to activities zone, till March 15 of accounting tax period.

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