of October 8, 2012 No. 1070
About modification of the Instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes approved by the Order of the chief of GGNI No. 446 of June 21, 2012.
According to Art. 133 of the h. (1) item c) Tax code No. 1163-XIII of 24:04. 1997, and also considering changes and additions made to Art. 118-1 of the Tax code by the Law on modification and amendments in some legal acts No. 178 of 11.07.2012 (The official monitor of the Republic of Moldova No. 190-192/644 of 14:09. 2012), I ORDER:
1. In the Instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes approved by the order of the chief of GGNI No. 446 of 21.06.2012 (Official monitor of the Republic of Moldova No. 131-134/802 from 29.06.2012), to make the following changes:
1) the First offer of Item 5 to replace with the following text: "The issued tax delivery note is subject to registration in the General electronic register of tax delivery notes within five working days from the date of its issue, and the subjects of VAT liability serviced by the Main state tax authorities - within ten working days from the date of its issue.
Term for registration of tax delivery note in the Register is determined since the first working day following behind day in which the tax delivery note was written out. Term expires at twenty four o'clock the last day of fixed term."
Item 6 to state 2) in the following edition:
"Are subject to obligatory registration in the Register:
a) the tax delivery notes issued for the purpose of adjustment of rateable value of leviable delivery in cases, stipulated in Article 98 Tax codes in which rateable value of leviable delivery exceeds the stipulated in Clause 118-1 Tax code value, including delivery notes with the sign "minus";
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