Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 25, 2021 No. 159

About execution of part (1) Article 227 and Art. 229 of the Section V of the Tax code

Based on h (10) Art. 132-3 of the Tax code, and also for ensuring execution of provisions of part (1) Art. 227 and Art. 229 of the Tax code No. 1163-XIII of April 24, 1997 PRIKAZYVAYU:

1. Approve the Order sample about suspension of transactions on bank accounts and/or payment accounts of the taxpayer (further - the Order), according to appendix No. 1.

2. Approve sample of the Message on cancellation of the Order about suspension of transactions on bank accounts and/or payment accounts of the taxpayer (further - the Message), according to appendix No. 2.

2.1. Approve form of Information on availability of means on the account (further - Information), according to appendix No. 8.

3. Establish the following procedure for creation of the Order:

3.1. The order is published by competent division of the State Tax Administration in cases of establishment of making of the violations specified in appendix No. 3, except for of codes of violations 01, of 02, of 08, 09 and for which 11, the Order is published by division of administration of debt. The order with code of violation 11 can be published also by others competent divisions of the State Tax Administration,

The division of the State Tax Administration in the location of division of the taxpayer informs division of the State Tax Administration in which the head enterprise, about need of the edition of the Order for cases of making of the violations specified in appendix No. 3, except for of codes of violations 01, of 02, of 08, 09 is served and for which 11, the order is published by division of administration of debt or other competent division.

3.2. On each bank (department), payment society (department), the society issuing electronic money (department), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments) in which bank accounts and/or payment accounts are opened except for to what the procedure of suspension does not extend separately corresponding Order is published.

3.3. The order is published in electronic form and goes to bank (department), payment society (department), the society issuing electronic money (department), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments) in which the taxpayer has bank accounts. The copy of the order in electronic form is sent to the taxpayer to the e-mail address if it is registered in the State Tax Administration. In the absence of that, the copy on paper goes to the taxpayer.

3.4. The detachable sheet of the Order about suspension is filled in in item 1-3 with the State Tax Administration in all cases and in the item 5 bank (department), payment society (department), society issuing electronic money (department), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments), only when the Order about suspension of transactions on bank accounts of taxpayers was published in connection with shortage assumption before the budget or in case of collection of accounts receivable. The separated detachable leaf according to item 4. 3, and also the detachable leaf published by financial institution (its department or branch) is visualized by means of the Information system of the State Tax Administration.

3.5. The electronic register of orders, according to appendix No. 5, constituted based on the written-out orders, is administered and visualized by means of the Information system of the State Tax Administration.

3.6. Based on the detachable sheets received from banks (departments), payment societies (departments), societies issuing electronic money (departments), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments) the electronic Register of detachable sheets according to appendix No. 6, which is administered and visualized by means of the Information system of the State Tax Administration is constituted.

4. Establish the following procedure for creation of the Message:

4.1. The message is constituted in case of approach of one of the reasons specified in appendix No. 4.

4.2. For each bank (department), payment society (department), the society issuing electronic money (departments), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments) to which the Order was sent the separate Message is written out.

4.3. The message is published in electronic format and goes to the relevant bank (department), payment society (department), the society issuing electronic money (department), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments). The copy of the Message in electronic form is sent to the taxpayer to the e-mail address if it is registered in the State Tax Administration. In the absence of that, the copy on paper goes to the taxpayer.

4.4. The electronic register of Messages, according to appendix No. 7, constituted based on the written-out Messages, is administered and visualized by means of the Information system of the State Tax Administration. The register is stored in the case open for this purpose.

5. Data on suspension/cancellation of suspension of transactions on bank accounts and/or payment accounts are requested through the Information system of the State Tax Administration, creating the reports reflecting the following information:

a) fiscal code and name of the taxpayer;

b) the bank account (bank accounts) of the taxpayer with display of information on account number, currency type, bank code (department), payment society (department), the society issuing electronic money (departments), the supplier of post services performing activities as the payment service provider or the society issuing electronic money (departments);

c) number and date of the edition of the Order;

d) accounts/account on which transactions were suspended;

e) data from the detachable leaf provided by bank, including the following information:

- date of suspension;

- registration number;

- registration date.

f) The message with indication of number and date;

g) date of cancellation by the State Tax Administration, with indication of information on the Order on suspension and the Message on cancellation;

h) the collection order (collection orders) with display of information on sequence number, number of the collection order, date of the edition, budget classification, the amount, full/partial implementation, the amount;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.