LAW OF THE REPUBLIC OF MOLDOVA

of May 23, 2013 No. 118

About entering of amendment into the Tax code of the Republic of Moldova

The Parliament adopts this organic law.

Art. I. – The tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to add with Article 118-2 of the following content:

"Article 118-2. Procedure and term of issue of forms of tax delivery notes

(1) Issue of forms of tax delivery notes is performed for a fee, based on the written statement in which the number of the requested forms, the VAT given the payer in tax authority in which servicing zone it is registered, and in case of the payer of the VAT who is the large taxpayer – in the Main state tax authorities is specified.

(2) Within five working days the tax authority considers the submitted application and provides issue of the requested number of forms of tax delivery notes or informs the taxpayer on refusal in issue of those if within the term established in this part the procedure of cancellation of registration of the taxpayer as the payer of the VAT was initiated.

(3) in the First afternoon of the term specified in part (2), the first working day following after day of filing of application about issue of forms of tax delivery notes is considered.".

Art. II. – To the government in three-months time from the date of entry into force of this law to bring the regulations into accord with it.

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