of March 28, 2025 No. 194
About modification of the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017
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 13) 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 Instruction on the taxpayer registration approved by the Order GNS No. 352/2017 (Official monitor of the Republic of Moldova, 2017, Art. No. 429-433, 2234), to make the following changes:
1) in Item 3:
a) to state determination of the concept "identification number (IDNP)" of the following edition: "identification number (IDNP) - the fiscal code of physical person specified on the back identity certificates or in the digital version of this certificate generated by means of the integrated state appendix of the electronic services EVO.";
b) to state determination of the concept "taxation object" of the following edition: "the taxation object - the object assessed by the local taxes and charges which is not division which performs some functions of the company without participation of personnel (human factor) depending on circumstances and does not require allowing documents, depending on circumstances.";
2) in Item 10:
a) in litas. e) after the words "specified on the back identity certificates" to add with the text "or in the digital version of this certificate generated by means of the integrated state appendix of the electronic services EVO";
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