ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of May 28, 2021 No. 291

About approval of the Regulations on approval of measures of business activity

For ensuring proper tax administration based on Law No. 62 provisions of April 22, 2021 "About approval of measures of support of business activity" (Monitorul Oficial al Republicii Moldova No. 122-128 (7832-7838) of 21:05. 2021) and h 8) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan: Monitorul Oficial al Republicii Moldova, special release of 8:02. 2007) I ORDER:

1. Approve Regulations on approval of measures of support of business activity, according to appendix to this order.

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

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of May 28, 2021 No. 291

Regulations on approval of measures of support of business activity

1. The regulations on approval of measures of support of business activity (further the Provision) are developed for cases of impossibility of calculation, declaring, tax payment, charges and other obligatory payments in the context of the Law No. 62 of April 22, 2021 "About approval of measures of support of business activity" (Monitorul Oficial al Republicii Moldova No. 122-128 (7832-7838) of 21:05. 2021) (further Law).

2. The request for prolongation of term is performed in the way, filing of application, also the confirmation issued by the family doctor according to which the head (his representative) and/or other official of the company obliged in the terms established by the legislation to provide tax statements agrees established by appendix to this Provision form, with application of a copy of the medical certificate (sick leave note) and to settle the tax liability, was on medical holiday in connection with treatment of the infection caused by the SARS-CoV-2 virus. At the same time, part regulations 8) are considered by Art. 129 of the Tax code.

3. The application signed by the sign or digital signature of the taxpayer and also the relevant documents, go to the official e-mail address of the State Tax Administration. Statements are registered, according to the generally established procedure. On the same day or the next working day, documents go to the address of Head departments of tax administration and Managements of tax servicing, in the place of servicing of taxpayers, with the subsequent scanning in accordance with the established procedure and storage based on the existing normative precepts of law.

4. After receipt of the statement and the relevant documents, no later than 3 working days, based on the submitted documents, checks managements of tax servicing if for limiting date of term of submission of tax statements and repayment of the tax liability before the budget for which prolongation of term is requested the director (his representative) and/or other responsible official was on medical holiday in connection with treatment of the infection caused by the SARS-CoV-2, virus and also correctness of the data specified in the statement, in particular the term of the Law specified in item 4 of Art. 1.

5. If after check it was determined that the taxpayer conforms to the requirements specified in the item 4 this provision, at the scheduled time, the Management of tax servicing sends the taxpayer the e-mail, the following content:

"Hello,

The State Tax Service reports that your address conforms to the requirements provided by the Law No. 62 of April 22, 2021 "About approval of measures of support of business activity".

Please note that for execution of the regulatory base the State Tax Administration will provide entering of necessary adjustments into the Information system of the State Tax Administration.

Yours faithfully,

Management of tax servicing _______

Bodies.: 0 ___ __ __".

6. If the taxpayer does not conform to requirements, in time, specified in the item of 4 this provision, the Management of tax servicing sends to cases to the taxpayer the e-mail of the following content:

"Hello,

The State Tax Service informs that your address does not conform to the requirements provided by the Law No. 62 of April 22, 2021 "About approval of measures of support of business activity" namely: ________________________________.

Yours faithfully,

Management of tax servicing _______

Bodies. 0 ___ __ __".

After elimination of the reasons which led to non-execution of the requirements specified in the Law the taxpayer can submit the repeated application, according to the procedure if he meets the deadline established by the law.

7. Based on the data specified in the submitted applications and documents, the head of department of tax servicing (in its absence person authorized according to domestic normative situations) the Register of statements for prolongation of term of submission of tax reports and repayment period of the tax liabilities on tax payment, charges and other obligatory payments which is conducted in electronic form in time, established in the item 4 this provision fills.

8. Based on the provided documents and according to internal regulations, within 15 days necessary adjustment of tax situation of the taxpayer in the Information system of the State Tax Administration is provided.

9. For reports on BGSS, on the same day or next day after filling of the Register of statements for prolongation of term of submission of tax reports and repayment period of the tax liabilities on tax payment, charges and other obligatory payments, the Management of tax accounting and information of the State Tax Administration directs the application the cover letter with the status "is approved" in National Cash desk of Social Insurance, on the e-mail address secretariat@cnas.gov.md, for ensuring the corresponding records in information system of National Cash desk of Social Insurance.

10. According to Art. 2 of the Law, regulation of this provision are applied to tax periods for which the term of submission of tax statements and repayment of the tax liability comes in 2021.

Appendix

See Appendix (22Kb In original language)

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