ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 25, 2024 No. 516

About approval of the Instruction about cancellation of registration as the payer of the VAT

1. Approve the Instruction about cancellation of registration as the payer of the VAT according to appendix to this order.

2. 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 25, 2024 No. 516

The instruction about cancellation of registration as the payer of the VAT

The procedure of cancellation of registration as the payer of the VAT is performed by means of the Automated information system "e-Cerere" (SIA "e-Cerere").

2. Initiation of the procedure of cancellation of registration as the payer of the VAT is performed:

1) at the initiative of the subject of the taxation - in case of the termination of deliveries, liable to VAT, by means of the adequate notice (statement) provided to the State Tax Administration (further - GNS) (h. (1) Art. 113 of the Tax code);

a) the subject of the taxation did not provide the declaration on the VAT for one tax period;

b) provided information about the location of the subject and the location of its divisions is doubtful;

c) the subject of the taxation which is in process of liquidation did not submit prior to tax control the plea of nullity of registration as the payer of the VAT in connection with liquidation.

4. In case of cancellation of registration of the subject of the taxation based on the statement of the taxpayer for suspension of taxable deliveries, according to the h. (1) Art. 113 of the Tax code, GNS in analysis result of situation of the taxpayer from the point of view of risks for tax administration will draw up the control act and will pass the decision on cancellation of registration as the payer of the VAT, with the subsequent registration of information in SIA "e-Cerere".

In case of factual determination that the taxpayer represents risks for tax administration, GNS will make the decision concerning need of implementation of tax control.

The plea of nullity of the status of the payer of the VAT at the initiative of the subject of the taxation shall be considered no more than 30 days according to provisions of the Administrative code in time.

5. In case of liquidation of the taxpayer with the active status of the payer of the VAT of GNS during tax control will provide cancellation of registration of the payer of the VAT with pronouncement of the relevant decision.

If the taxpayer does not represent risks for administration of the VAT, cancellation of the status of the payer of the VAT will be performed with initiation of thematic control on cancellation of the status of the payer of the VAT.

7. In situations when the case of cancellation of registration as the payer of the VAT at the initiative of the subject of the taxation is considered and necessary conditions for cancellation (availability of the circumstances causing need of obligation fulfillment before the third parties on delivery of goods and/or rendering services based on the signed agreements, and also circumstances specified in Item 3 of this instruction) are not complied, to the applicant the notification on impossibility of satisfaction of request goes.

The notification goes within 30 working days from the date of filing of application by means of SIA "e-Cerere". Before delivery of the notification on impossibility of cancellation of the status of the payer of the VAT the applicant shall be heard according to provisions of the Administrative code with creation of the protocol in which the facts and circumstances based on which registration cancellation is requested, and also those which form the basis for refusal in cancellation will be specified.

The term of presentation of disagreements is estimated from the date of bringing to data of the control act, depending on method of bringing to data, namely:

1. If the control act was handed to the taxpayer - date of its signing;

2. If the control act was brought to the attention by promulgation - after 15 days from the date of publication of the announcement;

3. If the direction of administrative acts, agenda, other documents or answers to addresses is performed by means of mailbox in private electronic office of the taxpayer on the GNS portal, documents are considered as received - in day of sending documents to mailbox of private electronic office of the taxpayer.

In the act as the proof the documents checked during control and also the explanations received from the taxpayer (if they were provided), explanations of persons holding responsible positions of the taxpayer or the third parties are specified.

11. Based on the control act the decision on cancellation of registration as the payer of the VAT in case of strict observance of the procedure for issue of these documents provided by the Tax code and observance of procedure for departure and bringing to data of acts GNS is passed.

At the same time, cancellation of registration as the payer of the VAT in information system GNS with registration of case on cancellation in SIA "e-Cerere" and appendix of the control act and decision on it in the scanned type in this system is provided.

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