ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 13, 2002 No. 143

About approval of forms of recovery by enforcement of the tax liability

In compliance with provisions of the Section V of the Tax code of PRIKAZYVAYU:

1. Affirm:

1.1. "Decision concerning Recovery by Enforcement of the Tax Liability of the Taxpayer" form;

1.1-1. "The instruction about procedure for filling and issue of the Decision on forced execution of the tax liability of the taxpayer", according to appendix No. 1 to this order.

1.1-2. "The register of Decisions on recovery by enforcement of the tax liability of the taxpayer", according to appendix No. 2 to this order.

1.2. Act of Arrest form and appendix to the act "Inventory of Distrained Property";

1.3. "Act of Cash Withdrawal of Money of the Taxpayer" form.

2. Decisions on recovery by enforcement of the tax liability of the taxpayer are numbered according to H/AA/D/X sample where:

H represents characteristic symbol of form of the decision on recovery by enforcement of the tax liability of the taxpayer;

AA represents the last two figures of accounting year;

D are represented by number of management which constitutes the decision;

X are represented by unique consecutive number of the decision.

3. Acts of arrest and appendix to them are numbered according to S/AA/D/X sample where:

S represents characteristic symbol of form of the act of arrest;

AA represents the last two figures of accounting year;

D are represented by number of management which draws up the statement;

X are represented by unique consecutive number of the act.

4. Acts of cash withdrawal of money of the taxpayer are numbered according to sample of AARNNNNNNN where:

AA represents the last two figures of accounting year;

R represents characteristic symbol of form of the act of cash withdrawal of money of the taxpayer;

NNNNNNN represents unique consecutive number of the act created in AIS "Contul curent al contribuabilului".

Form

The decision concerning recovery by enforcement of the tax liability of the taxpayer

See the Decision concerning recovery by enforcement of the tax liability of the taxpayer

Appendix No. 1

to the Order of the State Tax Administration of the Republic of Moldova of September 13, 2002 No. 143

The instruction about procedure for filling and issue of the Decision on forced execution of the tax liability of the taxpayer

1. The decision on forced execution of the tax liability of the taxpayer (further - RPINO) is constituted and filled in with the tax employee of the division responsible for debt collection (approved and signed by the division manager) if it is determined that the taxpayer has debt to the national public budget and enforcement powers can be applied.

2. RPINO is constituted in duplicate and signed by management of the State Tax Administration.

3. RPINO is stored in the case of the taxpayer in the Section of collection, and the copy of the decision certified by the sign and seal of competent division of the State Tax Administration is transferred to the taxpayer, at most within 3 working days from signature date (issue) as follows:

- if RPINO is transferred by e-mail to the taxpayer, confirmation about transfer and receipt of the document is filed;

- if RPINO will be delivered to the taxpayer by mail by the registered mail, the notification on obtaining is filed. On the notification when sending number and date of RPINO are specified;

- if the copy of RPINO certified by the sign and seal of competent division of the State Tax Administration is transferred to the taxpayer under its signature, one copy of RPINO signed by the taxpayer is filed the taxpayer.

4. When filling RPINO in narrative recitals these manuals of the State Tax Administration (surname, name, position), data of the taxpayer are specified (fiscal code, name (surname, name, birth date) and total amount of current debt according to information from the current account of the taxpayer reflected in Information system GNS. On the back RPINO is in detail filled the sheet.

5. In item 1 of the deciding part of RPINO information on fiscal code, the name (surname, name), the address of the taxpayer, and also outstanding amount, subject to execution is specified.

5.1. If after application of enforcement powers the taxpayer did not repay the debt and it increased as a result of submission of tax reports, decision making about violation of the law and t.t., then new RPINO in which in narrative recitals the total amount of current debt according to the current account of the taxpayer is specified, and in the deciding part - difference amount is issued. New RPINO does not cancel previous. Performed by measures of forced execution consider all existing RPINO.

5.2. If in the course of execution of RPINO the tax liability of the taxpayer debtor decreased, other RPINO but only present uchuvstvut in forced execution until the total amount of overdue debt is not paid is not issued. RPINO is considered executed after emergence of the circumstances specified in part (6) Art. 178 of the Tax code.

6. Filling of Item 2 RPINO shall be carried out in all cases with indication of the name and the location of structural division of the State Tax Administration. Depending on case and as necessary in RPINO also other divisions of the State Tax Administration can be specified.

8. If RPINO was issued with incorrect/wrong data which are found after forced execution, then new RPINO with the correct data which cancels previous, issued with mistakes is issued. After cancellation of RPINO by responsible divisions of the State Tax Administration in the register of accounting of RPINO the corresponding notes on cancellation of wrong RPINO are specified. It is obligatory to specify number and date of the new issued RPINO. Interested persons will be informed if necessary on issue of new RPINO, and also on cancellation of previous. In time, established in Item 3 of this instruction, interested persons are informed.

9. Account of RPINO is kept according to the procedures established by domestic situations of the State Tax Administration.

Appendix No. 2

to the Order of the State Tax Administration of the Republic of Moldova of September 13, 2002 No. 143

Register of Decisions on recovery by enforcement of the tax liability of the taxpayer

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