of November 1, 2024 No. 535
About modification of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability approved by the Order GGNI No. 1108/2015
Based on part (3) articles XVII of the Law No. 214/2024 on modification of some regulations (relating to budget and tax and customs policy) (The official monitor of the Republic of Moldova, 2024, No. 355-357, the Art. 545) and Item 8) parts (1) article 133 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 Regulations on repayment by deduction and acceptance on special accounting of the tax liability approved by the Order GGNI No. 1108/2015 (Official monitor of the Republic of Moldova, 2015, No. 340-346, of the Art. 2636), to make the following changes:
In all text of the Provision of the word "inspector of taxes" to replace 1) respectively with the words "tax employee" in the corresponding case;
2) in Item 5 the text "division of the State Tax Administration in which the taxpayer (for legal entities - on legal address of head enterprise, for physical persons stays on the registry - to the home address, legal address)" shall be replaced with words "the division of the State Tax Administration responsible for acceptance on special accounting of the tax liabilities";
The text to "Regulations on exchange of information between NKSS and GGNI" to replace 3) in Item 7 with the text to "The agreement on cooperation between NKSS and GNS";
4) in Item 11:
a) "in the course of liquidation (dissolution) or" to exclude the text;
b) add with the text "or, depending on circumstances, the determination/decision of competent degree of jurisdiction confirming (determining) the fact of finding of person in expedited procedure of restructuring";
To exclude 5) in Item 13 of the word "or the resolution on initiation of legal proceedings upon pseudo-entrepreneurship";
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.