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

of February 27, 2014 No. 186

About modification and amendments in Regulations on moral (non-financial) incentive of conscious taxpayers, approved by the Order of the Main state tax authorities No. 1373 of August 17, 2013.

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 I ORDER:

In the Regulations on moral (non-financial) incentive of conscious taxpayers approved by the Order of the Main state tax authorities No. 1373 of August 17, 2013. (The official monitor of the Republic of Moldova, No. 213-215/1462 of September 27, 2013) to make the following changes and additions:

1. In Item 3 "importance threshold" to state determination as follows:

"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".

2. In Item 5 of the word of "control acts" shall be replaced with words "results of control".

3. To exclude Chapter VI and appendix No. 1.

4. In Item 14:

1) litas. b) state as follows:

"b) there is no debt to the national public budget for the last day of reporting semester";

2) litas. e) state as follows:

"e) the amount of the added tax liabilities for the last analyzed calendar year increased in comparison with previous year";

3) litas. f) state as follows:

"f) the amount of the added tax liabilities for the analyzed period constitutes at least 10% of sales returns";

4) after litas. f) add litas. g) following content:

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