ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of April 14, 2011 No. 267

About the organization of activities for administration of large taxpayers

Based on article 133 part (1) Item c) Tax code No. 1163-XIII of 24:04. 1997, in pursuance of provisions of Item 73 IV of the Section of the Development plan for the State Tax Administration for 2011-2015 approved by the Order of the Government No. 1141 of 16.12.2010 for the purpose of increase in efficiency of tax administration of business entities – large taxpayers, and also for the purpose of increase in tax revenues in the national public budget of PRIKAZYVAYU:

1. Approve and enact Criteria of determination of the status of the large taxpayer according to appendix to the provided order.

2. The criteria of determination of the status of the large taxpayer provided in appendix can be updated annually, as required, by the order of the chief of GGNI.

3. Can be large taxpayers to 450 legal entities and physical persons registered in the Republic of Moldova, selected on decrease from the Information system of the State Tax Administration according to the criteria of determination of the status of the large taxpayer provided in appendix to the provided order, except for taxpayers in the cases provided by Articles 51, 51-1, 52 parts (1) - the non-profit organizations which are not registered as payers of the VAT, 53-1, 53-2, 53-3, 54, of 54-1 Tax code.

4. Business entities are the large taxpayers selected according to the criteria provided in appendix are administered by Head department of large taxpayers of the Main state tax authorities (further – GUKN).

5. The list of large taxpayers is constituted, affirms the order of the chief of GGNI and is published in the Official monitor of the Republic of Moldova and on the official website of the State Tax Administration annually till December 31.

6. Transfer of cases of the business entities included in the list of large taxpayers and, respectively, removed from this list, is performed according to the Instruction on the taxpayer registration approved by the Order of the Main state tax authorities No. 236 of 18.12.2006.

7. Large taxpayers who do not answer the criteria of determination of the status of the large taxpayer provided in appendix to the provided order any more are excluded from the list of large taxpayers since January 1 of the next year.

7-1. In departure from provisions of Item 7 of this order, in case of non-compliance with obligations by large taxpayers, stipulated in Article the 8th part (2) the Tax code, and/or discrepancy to criteria of determination of the status of the large taxpayer, the chief of GGNI has the right to exclude business entity from the list of large taxpayers before fixed term.

7-2. In departure from the item I of Criteria for determination of the status of the large taxpayer economic agents according to the decision of the chief of the Main state tax authorities can be registered as large taxpayers (further – GGNI).

The economic agents registered as large taxpayers according to this Item in departure from provisions of Items 5 and 7 of this order are served by general management of administration of large taxpayers of GGNI from the date of entry into force of the relevant order GGNI published in Monitorul Oficial al Republicii Moldova.

8. No. 1609 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 22.12.2012

9. The taxpayers created as a result of separation of the large taxpayer will be administered further by GUKN in accordance with the terms provided by the order.

10. The taxpayer created as a result of merge of the large taxpayer to other taxpayer will be administered by GUKN.

11.  No. 1756 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 24.12.2014

12. To department of management of documents and archiving of GGNI to bring this order to the attention of territorial state tax authorities and structural divisions of the Main state tax authorities, and to Head department of large taxpayers of GGNI - to data of the corresponding taxpayers.

13. To provide to head department of large taxpayers the publication of this order in the Official monitor of the Republic of Moldova.

14. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

Criteria of determination of the status of the large taxpayer

I. – large taxpayers join in the list of economic agents:

a) legal entities and physical persons which perform business activity according to Legal about entrepreneurship and the companies No. 845-XII of 03.01.1992 and correspond to the following criteria:

during the last calendar year, and also in the current year on condition on December 01:

- the amount of taxes, charges and obligatory in the national public budget added and paid annually (in 11 months of the current year), constitutes at least 2 million leu, except for the value added tax, excise and other payments administered by Customs Service;

- the established income of financial accounts department or total cost of deliveries shall constitute 50 million leu annually above (in 11 months of the current year)

- the amount of the taxes, charges and obligatory payments of the national public budget added and paid in 11 months of the current year the founded or reorganized business entities for the last 2 years, constitutes more than 3 million lei except for of the value added tax, excise and other payments administered by Customs Service.

b) are priority: economic agents from the financial sphere whose activities are regulated by the Law on financial institutions No. 550-XIII of 21.07.1995; insurance companies which are regulated by the Law No. 407-XVI of 21.12.2006 (with employees at least 150 people); the companies from wine-making industry which perform investments into this industry.

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