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

of June 17, 2013 No. 776

About approval of the Standard regulations on the main principles of creation and functioning of tax posts

For the purpose of improvement of overall performance of tax posts, their creation and functioning and application of Art. 225-1 of the Tax code, execution of provisions of part 4 of Art. 146 of the Tax code and on the basis lit.s) parts 1 of Art. 133 of the Tax code of PRIKAZYVAYU:

1. Approve Standard regulations on the main principles of creation and functioning of tax posts.

2. Abolish the Order GGNI No. 295 of 26.04.2011 (Monitorul Oficial al Republicii Moldova No. 87-90 of 27.05.2011 the Art. 568) by which it was approved Standard regulations on the main principles of creation and functioning of tax posts.

3. To department of management of documents and archiving of GGNI (Mrs. Liliana Kirijasewa) to bring this order to the attention of all staff of the State Tax Service.

4. To assign control of the correct application of the Standard regulations on the main principles of creation and functioning of tax posts to heads of territorial state tax authorities.

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of June 17, 2013 No. 776

Standard regulations on the main principles of creation and functioning of tax posts

I. General provisions

1. The purpose of this provision is:

1) establishment of the general principles of functioning of tax post;

2) description of methods of application of provisions of Art. 225 of the Tax Code No. 1163-XIII of 24.04.1997.

2. The right to organization, methods of creation and functioning of tax post are provided by provisions of the Art. 134 of part 2 and Art. 146 of the Tax code.

3. According to provisions of Art. 146 of the Tax code, main objective of the Main State Tax Authorities (MSTA) during creation of tax posts the prevention and identification of cases of tax offenses are. Respectively, functioning of tax posts is aimed at strict control of execution by the economic agent of the tax liabilities established by the current legislation.

4. In the station 146 parts (2) the Tax code 3 types of tax posts are provided:

1) stationary tax post;

2) portable tax post;

3) electronic tax post.

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