of December 9, 2005 No. 103
About regulation of records in personal accounts of taxpayers
For the purpose of execution of Article 190 parts (4) the Section V of the Tax code in the part relating to carrying out records in personal accounts of taxpayers, PRIKAZYVAYU:
1. Approve Regulations on procedure for carrying out records in personal accounts of taxpayers and report layouts on the tax liabilities, including shortages (according to appendix No. 1 to this Order).
3. Approve changes and amendments in Regulations on repayment of the tax liability by compensation according to the statement of the taxpayer No. 42 of July 7, 2004 (according to appendix No. 3 to this Order).
Minister of Finance
Appendix No. 1
to the Order of the Ministry of Finance of the Republic of Moldova of December 9, 2005 No. 103
1. The regulations on procedure for carrying out records in personal accounts of taxpayers and report layouts on the tax liabilities, including shortages (further - the Provision), are developed according to requirements of Art. 133 of the h. (1) and Art. 190 of the h. (4) the Section V of the Tax code No. 1163-XIII of April 24, 1997 and other legal acts determining powers of the State Tax Administration regarding administration of obligatory payments in the national public budget establishment of single procedure for carrying out records in personal accounts of taxpayers regarding origin also aims, at changes and repayments of the tax liability, and also procedure for report layout on the tax liabilities, including shortages.
2. For the purpose of execution of this provision the following concepts are used:
The tax liability - the obligation of the taxpayer to pay to the budget certain amount as tax (duty), collection, other payment which repayment is regulated by the tax legislation, and also penalty fee and/or penalty.
The taxpayer - person who according to the tax legislation shall estimate and/or pay any tax (duty), collection, other payments, the corresponding penalty fee and penalty to the budget; person who according to the tax legislation shall hold or levy from other face and pay the specified obligations to the budget.
Principal payments - taxes (duties), charges or other payments except for penalty fee and penalties.
Shortage - the amount which the taxpayer owed pay to the budget as tax (duty) or collection or other payment, but which did not pay in time, and also the amount of penalty fee and/or penalty.
Overpayment - the amount paid as tax (duty), collection or other payment, penalty fee and/or penalty, brought or collected including by forced execution, in bigger size, than it is provided according to the tax legislation.
Balance - accumulative result of the tax liability, including the amount of shortage and overpayment, for certain date.
Personal account of the taxpayer - the structured report chosen from system of accounting of the State Tax Administration according to fiscal code of the taxpayer which reflects origin, change and repayment of the obligation to the national public budget.
Tax statements - any declaration, information, calculation, the reference, other document on calculation, payment, tax withholding (duties), charges, other payments, penalty fee and/or penalties or on other facts connected with origin, change or repayment of the tax liability, provided or which are subject to representation to the State Tax Administration.
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