ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of November 27, 2024 No. 799

About approval of the Regulations on claim treatment procedure concerning results of assessment and revaluation of real estate for the purpose of the taxation

Based on article 28 of the Law No. 989/2002 on estimative activities (The official monitor of the Republic of Moldova, 2002, No. 102, the Art. 773), with subsequent changes, DECIDES: the Government

1. Approve Regulations on claim treatment procedure concerning results of assessment and revaluation of real estate for the purpose of the taxation it (is applied).

2. To the agency of geodesy, cartography and inventory and Public institution "Inventory of real estate" to take necessary measures for application of the specified Provision and in 3-month time from the effective date of this resolution to bring the regulations into accord with it.

3. This resolution becomes effective since February 15, 2025.

Approved by the Order of the Government of the Republic of Moldova of November 27, 2024 No. 799

Regulations on claim treatment procedure concerning results of assessment and revaluation of real estate for the purpose of the taxation

I. Basic provisions

1. The regulations on claim treatment procedure concerning results of assessment and revaluation of real estate for the purpose of the taxation (further - the Provision) establish procedure for consideration and the extrajudicial solution of claims, and also procedure for the organization and functioning of the Commission on consideration of claims concerning results of assessment and revaluation of real estate for the purpose of the taxation (further - the Commission on consideration of claims).

2. According to the address of the owner of the real estate which is subject to assessment/revaluation for the purpose of the taxation (further - the owner), or his authorized representative, results of assessment/revaluation for the purpose of the taxation can be appealed (further - results of assessment/revaluation).

3. In this Provision the following concepts are used:

3.1. the message of results - the official representation of intermediate results of assessment/revaluation performed by public institution "Inventory of real estate" through the state geographic information system "The thematic geoportal of spatial data of the Agency of geodesy, cartography and inventory" (further - the thematic geoportal) by means of which owners are notified on the terms of transparency on intermediate results of assessment/revaluation;

3.2. the claim - the application submitted or by means of the thematic geoportal, either in writing personally, or by mail or e-mail with request for review of results of assessment/revaluation;

3.3. subject of the claim - the technical characteristics of real estate used in case of cost determination for the purpose of the taxation; belonging of real estate to certain type / subspecies of real estate; components of model of real estate appraisal for the purpose of the taxation (further - assessment model components);

3.4. the notification - the official individual notice performed by territorial structures of public institution "Inventory of real estate" with assistance of bodies of local public authority by means of creation and transfer to owners of the document containing technical characteristics of the object and its estimated cost forming legal ground for establishment of the tax liabilities.

II. Powers of responsible body for consideration of claims concerning results of assessment and revaluation

4. The responsible body for consideration of claims concerning results of assessment/revaluation (further - responsible body) considers and permits, within the competence, the claim concerning results of assessment/revaluation. Act as responsible body:

4.1. territorial structures of Public institution "Inventory of real estate";

4.2. responsible division in the field of real estate appraisal as a part of Public institution "Inventory of real estate";

4.3. The agency of geodesy, cartography and inventory - through the Commission on consideration of claims.

5. Territorial structures of Public institution "Inventory of real estate" consider the arriving claims concerning disagreement with results of assessment/revaluation and resolve the claims concerning technical characteristics of real estate, belonging of real estate to certain type / subspecies of real estate and also send the claims concerning assessment model components, to responsible division in the field of real estate appraisal as a part of Public institution "Inventory of real estate".

6. The responsible division in the field of real estate appraisal as a part of Public institution "Inventory of real estate" analyzes claims concerning change of components of model of assessment and on the basis of analysis results of claims develops offers on change of components of model of assessment which it sends to the Agency of geodesy, cartography and inventory.

7. The agency of geodesy, cartography and inventory through the Commission on consideration of claims considers and, proceeding from circumstances, approves offers on change of components of model of assessment, and also considers the answers provided by subordinated industry body concerning permission of claims, estimating respect for normative and methodological bases in the field of assessment for the purpose of the taxation.

8. In case of the change of components of model of real estate appraisal which is in the radius of activities of certain body of local public authority, his representatives are invited for participation in the commission session on consideration of claims convoked according to Item 29.

9. The owner or the authorized representative can appeal results of assessment/revaluation in responsible body according to the obligations established for relevant organs in Items 5, 6 and 7.

III. The procedure of consideration of claims concerning results of assessment and revaluation

10. The procedure of consideration of claims concerning results of assessment/revaluation includes the following stages:

10.1. submission of the claim;

10.2. acceptance and registration of the claim;

10.3. consideration and permission of the claim according to subject of the claim;

10.4. notification of the owner / authorized representative.

11. The owner personally or through the authorized representative has the right to make the complaint of rather intermediate results of assessment / revaluation within three months from the moment of the beginning of the message of results. The complaint can be made by the following methods:

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