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of October 30, 1995 No. 09-23-01

About check of questions of ensuring entering into the budget of taxes by customs offices

The state tax authorities of the republic (according to the list)

The main state tax authorities according to the Law "About the State Tax Service" charge to make check of territorial customs authorities on the tax matters, and also realization of Brands of the excise duty on the imported goods. During check to pay attention to the following questions:

1. Correctness of calculation of taxes, completeness and timeliness of tax payment.

2. Correctness of provision of privileges on taxes.

3. Observance of the main condition of issue of Brands of the excise duty by customs bodies issues only to their importers in case of registration of freights, or in case of examination of personal baggage of citizens.

4. Completeness of acquisition of Brands of the excise duty, on the goods imported on the territory of the Republic of Moldova which are subject to marking, legal entities and physical persons including and on goods of production of the CIS countries.

5. Compliance of determination of quantity and the amount of the realized excise duty Brands, this on imported goods.

6. Observance of procedure for issue of Brands of the excise duty: maintaining magazines; issue of the receipt, correctness of their registration.

7. Performing issue of Brands, only after receipt of funds for them into the deposit account of customs.

8. Timeliness of money transfer in the budget from deposit accounts of customs.

By results of check of the specified and other questions no later than November 27 to provide information in which also to reflect questions of the done work in control of completeness and correctness of marking by economic agents as Brands of the excise duty of the corresponding goods in September and October, 1995, and also as of November 15 (on every month separately).


Chief of inspection

I. V. Prisakar


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