ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of September 17, 2025 No. 604

About modification of the Regulations on repayment of the tax liability by compensation and/or compensation of money approved by the Order of the Government No. 235/2017

Based on part (9) article 175 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes, DECIDES: the Government

1. In the Regulations on repayment of the tax liability by compensation and/or compensation of money approved by the Order of the Government No. 235/2017 (Official monitor of the Republic of Moldova, 2017, No. 127, of the Art. 304), with subsequent changes, to make the following changes:

1.1. the subitem 2) of Item 15 after the words "executive document" to add with the text", the document causing emergence of the right to return of the state fee, the original of the court resolution which took legal effect to which suit abatement about administrative offense, cancellation or recognition invalid the protocol on administrative offense / decisions on the case of administrative offense is offered";

1.2. in Item 37:

1.2.1. "/crime" to exclude the text

1.2.2. add Item with the text: "or, in appropriate cases, the document causing emergence of the right to return of the state fee, or the original of the court resolution which took legal effect to which suit abatement about administrative offense, cancellation or recognition invalid the protocol on administrative offense / decisions on the case of administrative offense is offered";

1.3. in Item 38:

1.3.1. after the words "based on executive documents" to add with the text", including the documents concerning return of the state fee and penalties for offenses";

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