ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 16, 2020 No. 479

About modification and amendments in the Methodical instructions for carrying out tax visits approved by the Order of the State Tax Administration No. 388 of September 9, 2019

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 I ORDER:

1. The methodical instructions for carrying out tax visits approved by the Order of the State Tax Administration No. 388/2019, to change as follows:

1) In Item 1 after words "Item 13) parts (Articles 133)" to add 1) with words ", parts (2)".

2) Name of Chapter II: "II. The ORGANIZATION, CARRYING OUT TAX VISITS AND SUBMISSION of the REPORTING UNDER THEM" to state in the following edition

"II. INITIATION AND CARRYING OUT TAX VISIT".

3) In Item 2 of the word "the correct observance of the tax legislation, complete and timely tax payment and other obligatory payments that will promote voluntary compliance of the tax legislation by economic agents" to state in the following edition "observance of the tax legislation, charge, complete and timely transfer in the national public budget of taxes and other obligatory payments".

Item 3 to change 4) as follows:

a) in the name of Item 3 to add with the text "Based on concept of tax visit, the following characteristics of this instrument of tax administration are established:";

b) 1) to state subitem in the following edition:

"3. 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.";

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