of June 29, 2023 No. 56
About introduction of amendments to the Order of the Ministry of Finance No. 2/2017
Based on the changes made to the Tax code No. 1163-XIII of April 24, 1997 (repeated publication in the Official monitor of the Republic of Moldova, 2007, special release of February 8 2007) the Law No. 356/2022 on modification of some regulations, I ORDER:
1. The order of the Minister of Finance No. 2/2017 on approval of the separate standard forms relating to the independent activities performed by physical persons and Methodical instructions about features of accounting of sales and purchases for tax purposes by the physical persons performing independent activities (Official monitor of the Republic of Moldova, 2017, No. 9-18, Art. 37), to change as follows:
The text "and Methodical instructions about features of accounting of sales and purchases for tax purposes by the physical persons performing independent activities" to replace 1) In the name of the order with the text "and Instructions on their filling";
2) In Item 1:
a) "The statement for the registration/termination of activities and registration/removal from accounting of KKM for persons performing independent activities" to replace the text with the text "The statement for registration/updating the data/termination of activities for persons performing independent activities";
b) the text "Requirement to the registration/termination of independent activities and to registration/removal from accounting of KKM" to replace with the text "Requirements to registration/updating to the data/termination of independent activities";
3) Items 3-1 and 3-2 to recognize invalid;
To Add 4) with Items 3-3 and 3-4 of the following content:
"3-3. Approve the standard form "The Payment Notice on Tax on the Income from Independent Activities", according to appendix No. 9.
3-4. The payment notice on tax on the income from independent activities goes to the taxpayer by e-mail or by mail depending on circumstances.".
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