ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 21, 2024 No. 508

About approval of Methodical instructions for carrying out tax visit and to application of the questionnaire of the taxpayer

1. Approve Methodical instructions for carrying out tax visits and application of the questionnaire of the taxpayer in edition according to appendix to this order.

2. From the date of entry into force of this order to recognize invalid the Order of the State Tax Administration No. 388 of 09.09.2019 about approval of Methodical instructions for carrying out tax visits (The official monitor of the Republic of Moldova, 2019, No. 290-294, the Art. 1577), with subsequent changes and amendments (The official monitor of the Republic of Moldova, 2020, No. 240, Art. 865; Official monitor of the Republic of Moldova, 2022, No. 53-59, Art. 218).

3. Provide to the State Tax Service publication of this order on the web page of the State Tax Administration www.sfs.md and in the Official monitor of the Republic of Moldova.

4. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of October 21, 2024 No. 508

Methodical instructions for carrying out tax visit and application of the questionnaire of the taxpayer

I. General provisions

1.2. The existing conditions require creation of functional system of partnership as equals between the State Tax Administration and the taxpayer which will facilitate mutually beneficial relations of cooperation and will provide favorable climate for the purpose of acquaintance of taxpayers with the current legislation and orientation on compliance with the law, charges, complete and timely transfer in the national public budget of taxes and other obligatory payments.

1.3. The State Tax Service is urged to provide effective servicing of taxpayers and the prevention of tax offenses, ensuring complete collection and repayment by the taxpayer of obligations to the budget remains paramount task still.

Kontroly, for the purpose of informing taxpayers on the possible risks revealed by tax authority, and provisions of necessary support are applied to realization of the specified task and reduction of quantity tax procedures - tax visit / questionnaire of the taxpayer.

II. Application of the questionnaire of the taxpayer

2.1. For the purpose of realization of office powers, and also ensuring effective tax administration, restriction of interaction between the taxpayer and the State Tax Administration, for identification/collection of general data concerning activities of the taxpayer or other essential information, the tax procedure "Questionnaire of the Taxpayer" can be used (further - the Questionnaire).

2.2. The questionnaire is applied if some information for establishment of general data, availability of discrepancies between information declared by the taxpayer and information available to the State Tax Administration is required.

2.3. The questionnaire of the taxpayer includes questions, depending on circumstances, the address about provision of copies of the supporting documents connected with activities of taxpayers concerning officials, types of the performed activities, the available divisions, representation of explanations, etc. for the purpose of identification of certain situations / discrepancies between the data declared by the taxpayer and known to tax authority.

2.4. The taxpayer is informed on application of measures of voluntary compliance and on its right to accept/refuse filling of the questionnaire. The questionnaire is used in case of consent provided by the taxpayer for its filling.

2.5. The questionnaire goes to the taxpayer for filling by the declared e-mail and is filled in with it according to the asked questions. It should be noted that the obligation on ensuring reliability and correctness of the data completed on the asked questions is assigned to the taxpayer.

2.6. The questionnaire of the taxpayer is filled in in 2 (two) copies, in case of autographic signing, or in 1 (one) copy, in case of signing by both parties in electronic format. Signing in electronic format is performed in the following procedure: the questionnaire after filling is signed by the representative of the taxpayer (the head, the accountant / the chief accountant or person authorized according to provisions of Art. 244 of the Tax code), with the subsequent direction for countersign to the tax employee then the tax employee will provide the direction (transfer) of the document signed by both parties.

2.7. In case of refusal the taxpayer to provide information by filling of the questionnaire within 3 days from the moment of the direction of the questionnaire, tax visit in generally established procedure is carried out.

2.8. The form and structure of the Questionnaire of the taxpayer are established according to appendix No. 1.

III. Initiation, carrying out tax visit and creation of reports on tax visits

3.2. Tax visit is performed on purpose:

registration as the subject of VAT liability;

registration as the authorized owner;

establishments of the legal address / address of division;

collection of general data on activities of the taxpayer and submission of information of explanatory and advisory nature in questions of observance of application of the tax legislation;

the monitoring of cash discipline or other aspects connected with tax administration by means of direct observation of activities;

identifications of the taxpayer (in case of physical persons);

identifications of the taxpayers who are handing over real estate in property hiring.

During tax visit the attention to activities of the taxpayer for the purpose of administration by the State Tax Administration of correctness and completeness of information on its activities, exceptions of any risk of pseudo-business activity, including other risks, by registration of the companies for incorrect addresses, management of the company of not authorized persons, illegal activities or concealment of the taxation objects etc. is paid.

3.3. Tax visit assumes the following measures:

1) submission of information of explanatory and advisory nature in questions of observance of application of the tax legislation;

2) establishment of general data on activities of the taxpayer, by studying of accounting registers, source documents, statistic reports, and also explanations of workers;

3) identification of shortcomings of activities of the economic agent and informing on their consequences;

4) direct observation of activities of taxpayers for respect for cash discipline or other questions connected with tax administration.

3.4. Proceeding from concept of tax visit, the following characteristics of this instrument of tax administration are established:

1) tax visit is method of training of the taxpayer, and also the tool of the prevention of possible violations of the tax legislation;

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