ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of May 20, 2021 No. 271

About change and amendment of the Order GGNI No. 400 of March 14, 2014

For the purpose of ensuring proper execution of provisions of the item 8) h (1) and the item 4) h (2) I ORDER to Art. 133 of the Tax code:

1. In the Instruction for accounting of obligations to the budget approved by the Order GGNI No. 400 of March 14, 2014 to make the following changes and additions:

To add 1) after item 33-1 with new Item 33-2 of the following content:

"33-2. Till the following closing date of the accounting period for economic classifications 111121, of 111130, 113161 113171, of 113220, of 113240, of 113611, of 114426, of 142216, identification and compensation of overpayment on account of repayment of shortage for cases when in the generalized current account of the taxpayer is reflected is provided:

a) debit balance on principal payment and credit balance on penalty fee in the amount of overpayment on penalty fee;

b) credit balance on principal payment and debit balance on penalty fee in the amount of shortage on penalty fee.

Automatic periodic compensation is carried out for physical persons, and transaction is generated if the taxpayer registers debit and credit balance in accordance with the terms, stated in the item a) and b), within one economic classification and the area, after closing of the accounting period in S.I.A. "Contul curent al contribuabilului".".

2) After the Section X-1 to add the Instruction with the Section of the following content:

"X-2. Report generation of CC01TR and CC02OR

Reports of CC01TR and CC02OR are held for use divisions of the State Tax Administration and give opportunity of recalculation of penalty fee (in independence of closing of the accounting period regulated by the Section IV of the Instruction) for cases when there is need of recovery of the amounts of the tax liabilities from special accounting, with their repeated repayment by deduction and capture on special accounting.

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