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The document ceased to be valid since  June 19, 2015 according to Item 6 of the Order of the Main state tax authorities of the Republic of Moldova of  May 6, 2015 No. 396

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

of August 17, 2013 No. 1373

About approval of the Regulations on moral (non-financial) incentive of conscious taxpayers

(as amended on 27-02-2014)

For continuation of good traditions on establishment and maintenance of trusting relationships with taxpayers, and also for the purpose of stimulation of taxpayers who fully and in terms fulfill the tax liabilities according to Item c) of part (1) article 133 of the Tax Code, PRIKAZYVAYU:

1. Approve:

a) Regulations on moral (non-financial) incentive of conscious taxpayers, according to appendix No. 1;

b) Forms of Certificates of trust and Honourable diplomas, according to appendices No. 2 and No. 3 to the Provision.

2. To management of economy and public procurements to take all necessary measures for providing trust with Certificates and Honourable diplomas.

3. To include the expenses connected with creation of certificates and diplomas for above-mentioned taxpayers / accountants in the Section of expenses of GGNI provided the current fiscal year.

4. To chiefs of territorial GNI and general management of large taxpayers to provide accomplishment of the requirements provided by this Provision in time.

5. Provide to legal management the publication of this order in the Official monitor of the Republic of Moldova.

6. To the chief of general management of voluntary compliance of the tax legislation to appoint the division responsible for creation of the candidate list, offered for moral incentive, carrying out the analysis of the criteria provided by the Provision, creation of the list of the most conscious taxpayers and professional accountants, provision of appropriate certificates and diplomas for the signature to the chief of GGNI, their accounting and transfer for delivery.

7. To management of clerical work and archiving to bring this order to the attention of all of territorial GNI and structural divisions of GGNI.

8. This order becomes effective from the date of publication.

Chief of the Main state tax authorities

Ion Prisekaru

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of August 17, 2013 No. 1373

Regulations on moral (non-financial) incentive of conscious taxpayers

I. General provisions

1. The regulations on moral (non-financial) incentive of conscious taxpayers (further - the Provision) establish procedure and conditions of the organization and carrying out stimulation of the most conscious (credible) taxpayers certificates and diplomas, and also professional accountants (the same taxpayers certified by the Main state tax authorities) who provided the high level of voluntary compliance of the tax legislation, charging, declaring and paying in full the tax liabilities relating to business activity, showing the high level of transparency of financial accounting of economic activity, according to existing rules.

2. This Provision extends to taxpayers - the physical persons and legal entities which are engaged in business activity, brought in the State tax register administered by the State Tax Administration which answer the criteria listed in Item 14 of this provision, in analysis result of threshold of the importance and risks of compliance with law.

In turn the Provision extends to chief accountants of taxpayers, stimulated certificates, shown the high level of professionalism and aspiration to voluntary compliance of the tax legislation, and also to financial accounting according to the existing rules.

II. The used determinations

3. In this provision the following determinations are used:

the taxpayer, the subject of the taxation - person who according to the tax legislation shall estimate and/or pay any tax (duty), collection, the corresponding penalty fee and/or penalty to the budget; person who according to the tax legislation shall hold or levy from other face and pay the specified payments to the budget;

the conscious (credible) taxpayer - the taxpayer who showed the high level of voluntary compliance of the tax legislation and execution of the tax liabilities;

the tax liability - the obligation of the taxpayer to pay to the budget certain amount as tax (duty), collection, penalty fee and/or penalty;

observance of the tax legislation - the correct calculation, the reporting and payment in the budget in full and in time the tax liability the taxpayer;

voluntary compliance of the tax legislation - observance of the tax legislation voluntarily and without coercion from competent authorities;

risk of non-compliance with the tax legislation - possible danger of the wrong charge, the reporting and failure to pay in the budget in full and in time the amounts of the tax liability;

risk of trust - the level of voluntary compliance of the tax legislation determined by tax authority by results of carried out tax kontroly;

importance threshold - the amounts of principal payments added as a result of check which do not exceed the limit set in Art. 244 of the Criminal code;

the certificate of trust - the stimulating document handed by the State Tax Administration to the taxpayer who confirms its reference to category of the conscious taxpayer and grants to it the right to certain tax advantages;

the honourable diploma - the stimulating document handed by the State Tax Administration to the accountant of the taxpayer having the certificate of trust which recognizes professionalism and its high qualification in financial, accounting and tax area;

tax advantage - release on condition of observance of certain requirements from carrying out tax kontroly throughout certain period.

III. Stimulation purpose

4. Assignment of certificates and diplomas is carried out within the program of voluntary compliance by the taxpayer of the tax legislation "The Inspector of Taxes — on Service of the Taxpayer" which purpose is expression of appreciation from tax authority to the taxpayers who showed the civil responsibility in the tax sphere and took part in partner dialogue with the state representatives, fulfilling the obligations to the state.

The purpose of this measure is increase in efficiency of tax administration, establishment of priorities for involvement of taxpayers to voluntary compliance of the tax legislation using moral (non-financial) incentive.

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