ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 21, 2009 No. 148

About approval of the Regulations on transfer by the State Tax Administration to the Agency of the state services State the list of taxpayers - legal entities at whom tax liabilities were extinguished simply by deduction, and the list of founders to which it is refused registration of again created persons

1. Approve Regulations on transfer by the State Tax Administration to the Agency of the state services of the list of taxpayers - legal entities whose tax liabilities were extinguished simply by deduction and the list of founders to which it is refused registration of again created persons it (is applied).

2. To impose control over the implementation of this Resolution on the State Tax Administration and to the Agency of the state services.

Approved by the Order of the Government of the Republic of Moldova of February 21, 2009 No. 148

Regulations on transfer by the State Tax Administration to the Agency of the state services of the list of taxpayers - legal entities whose tax liabilities were extinguished simply by deduction, and the list of founders to which it is refused registration of again created persons

Section I. General provisions

2. The provision establishes procedure for the simplified repayment of the tax liabilities, transfers of the state services of the list of taxpayers to the Agency which tax liabilities were extinguished simply by deduction, and the list of founders to which it is refused registration of again created persons in connection with the simplified repayment of their tax liabilities by deduction at the companies which are earlier created by these founders.

3. Requirements of this provision are obligatory for execution as for the State Tax Administration and the Agency of the state services, and for persons to whom the tax liabilities by deduction were simply extinguished.

tax avoidance - evasion from the tax liabilities by inclusion in accounting, tax or financial records of obviously distorted data on the income or expenses or concealment of other taxable objects if the amount of payable tax exceeds 50 thousand lei;

pseudo-entrepreneurship - creation of the companies without intention to perform entrepreneurial or bank activities for the purpose of cover of the forbidden business activity, entailed damage in large sizes.

Section II. The simplified repayment of the tax liability

5. The simplified repayment of the tax liability by deduction is performed only to taxpayers - legal entities who did not allow the elements constituting the crime connected with tax avoidance or with pseudo-entrepreneurship.

6. The State Tax Service performs the simplified repayment of the tax liability by deduction in case of establishment in total that:

a) the legal entity has debt to the government budget, the budget of administrative and territorial unit and/or fund of compulsory medical insurance;

b) the legal entity is not founder of other legal entity;

c) the legal entity during the last 24 months following one after another did not submit tax reports, stipulated by the legislation, and did not perform transaction on one of bank accounts;

d) concerning the legal entity all measures for forced execution of the tax liability provided by the current legislation were taken;

e) the legal entity has no property on which collection for the purpose of execution of the tax liability can be turned.

7. For establishment of availability or lack of the elements specified in Items 5 and 6 of this provision, the State Tax Administration performs tax audit at taxpayers who have condition provided in the subitem c) of Item 6 of this provision regarding non-presentation of tax reports during the last 24 months following one after another.

Section III. Procedure for transfer by the State Tax Administration to the Agency of the state services of the list of taxpayers which tax liabilities were extinguished simply by deduction, and the list of founders to which it is refused registration of again created legal entities

9. The State Tax Service represents to the Agency of the state services monthly to the 10th following after reporting quarter:

a) the list of taxpayers whose tax liabilities were simply extinguished by deduction according to appendix No. 1 to this Provision for initiation of the procedure of exception of the State register;

b) the list of the founders excluded from the State register by which it is refused registration of again created legal entities according to Item c) to 1 part (1) article 13 of the Law No. 220-XVI of October 19, 2007 on state registration of legal entities and individual entrepreneurs according to appendix No. 2 to this Appendix.

10. The specified information is created based on information provided to the State Tax Administration quarterly to the 5th, following reporting quarter, territorial tax authorities.

11. The list of founders will include founders of taxpayers - legal entities whose tax liabilities were extinguished by deduction.

12. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 06.07.2017 No. 522

Appendix No. 1

to Regulations on transfer by the State Tax Administration to the Agency of the state services of the list of taxpayers - legal entities whose tax liabilities were extinguished simply by deduction, and the list of founders to which it is refused registration of again created legal entities

The list of taxpayers whose tax liabilities were simply extinguished by deduction, as of ___________________ 200 ___

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