of March 30, 2012 No. 183
About approval of the Instruction about procedure for submission of tax reports in electronic form
For the purpose of enhancement of tax administration and based on Art. 133 of the h. (1) the item c) the Tax code No. 1163-XIII of 24.04.1997 (it is repeatedly published in the Official monitor of the Republic of Moldova, on February 8, 2007, the special edition) PRIKAZYVAYU:
1. No. 1223 is not effective according to the Order of the Government of the Republic of Moldova of 26.08.2014
2. In the Order of the Main State Tax Authorities (MSTA) No. 698 of 22.08.2011 "About establishment of form and procedure for submission of tax reports c use of the automated methods of the electronic reporting" (The official monitor of the Republic of Moldova, 2011, No. 147, of the Art. 1173) to make the following changes and additions:
a) after item 1 to add the item 1/1 of the following content:
"1/1 to Determine that since January 1, 2013, the liable to VAT subjects except for specified in Item 1, shall submit tax reports exclusively in electronic form, using the service "Electronic declaration";
b) exclude Item 4;
c) state Item 5 in the following edition:
"Based on the programmed schedule territorial state tax authorities notify the taxpayers specified in Items 1 and 11 of this order on need of appearance in departments of GP "Fiscservinform" for agreement signature about connection to service and receipts of the identification digital signature necessary for use of the service "Electronic declaration";
d) State Item 6 in the following edition:
To "Taxpayers who since January 1, 2012 and, respectively, on January 1, 2013, will conform to requirements of Item 1 and Item 1/1 of this order, to address in accordance with the established procedure for connection to the service "Electronic declaration" from the moment of their registration as the subject of the taxation of the VAT";
e) Recognize Items 7 and 9 invalid;
f) State Item 8 in the following edition:
"8. Creation, signing, sending and receipt of tax reports in electronic form is performed according to the Instruction about procedure for submission of tax reports in electronic form";
g) In Item 10 of the word of "The state tax authorities on municipium of Chisinau, the State tax authorities on municipium of Belts and the Comrat management of tax administration, the State tax authorities on the autonomous territorial entity Gagauzia" shall be replaced with words "the relevant territorial state tax authorities".
3. To provide to management of legal support of the Main state tax authorities the publication of this order in the Official monitor of the Republic of Moldova.
Chief of the Main state tax authorities
to the Order of the Main state tax authorities of the Republic of Moldova of March 30, 2012 No. 183
No. 1223 is not effective according to the Order of the Government of the Republic of Moldova of 26.08.2014
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