ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of December 15, 2023 No. 476

About modification of the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017

Based on Item 13) parts (1) Articles 133, parts (10) and (16) article 132-3 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007) I ORDER:

1. In the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352/2017 (Official monitor of the Republic of Moldova, 2017, Art. No. 429-433, 2234), to make the following changes:

1) in Item 2 the text "The resolution of the Government No. 977 of September 14, 2001 about registration of peasant farms (Monitorul Oficial al Republicii Moldova, 2001, Art. No. 116-118, 331)." to exclude;

2) in Item 3:

a) in determination of the concept "state identification number (IDNO)" of the word to "legal entities and individual entrepreneurs" to replace with the text to "legal entities, individual entrepreneurs and peasant farms";

b) in determination of the concept "the structure authorized by the right of state registration" of the word "branches and their representations" to replace with the word of "departments";

c) "division" to state determination of concept of the following edition:

"the division - as it is determined in the item 29) by Art. 5 of the Tax code;";

d) to state determination of the concept "bank and/or payment account" of the following edition:

"the bank and/or payment account - the account opened in one of banks (its department) in the Republic of Moldova or abroad and/or in one of the payment societies authorized by National Bank of Moldova, being participants of the Automated interbank payment system, and also the account opened in treasurer system of the Ministry of Finance and also the account opened in the societies issuing electronic money and/or at suppliers of post services;";

3) in Item 8:

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