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The document ceased to be valid since September 13, 2019 according to Item 2 of the Order of the State Tax Administration of the Republic of Moldova of September 6, 2019 No. 387

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

of June 10, 2014 No. 871

About approval of the Instruction "About cancellation of registration of the subject of taxation by excises"

For the purpose of optimization of tax administration regarding excises and in pursuance of the item c) h. (1) Article 133 and h. (1) article 126-1 of the Tax Code of PRIKAZYVAYU:

1. Approve the instruction "About cancellation of registration of the subject of taxation by excises" according to appendix to this order.

2. To management of clerical work and archiving to inform of this order all structural divisions of the Main state tax authorities and the state territorial tax authorities.

Chief of the Main state tax authorities

Ion Prisekaru

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of June 10, 2014 No. 871

The instruction about cancellation of registration of the subject of taxation by excises

1. Actions for cancellation of registration as the subject of taxation by excises should be taken in strict compliance and in case of observance of the conditions established h. (1) Art. 126-1 of the Tax code.

2. Initiation of the procedure of cancellation of the status of the subject of taxation by excises is made at the initiative of the subject of the taxation in case of completion of activities for conversion and/or production of excise goods by submission of the adequate notice (statement) to the last in territorial state tax authorities (further – territorial GNI) or general management of administration of large taxpayers (further – GUAKN GGNI).

3. In each plea of nullity of registration as the payer of excises (appendix No. 1 to this Instruction) submitted by territorial GNI or GUAKN GGNI the responsible inspector of taxes in the right upper corner the date of receipt of the statement, the name of tax authorities which adopted the statement, surname and name of the inspector, and also the entering number of the statement is specified.

4. Responsible persons of territorial GNI or GUAKN GGNI keep the special register (free form) of accounting of application forms for cancellation of the excise certificate. Statements are issued to economic agents in the single copy.

5. Within 5 days from the date of receipt of the statement territorial GNI or GUAKN GGNI exercises tax control with departure into place by method actual or depending on case of thematic check for factual determination of availability at the subject of the taxation of remaining balance of excise goods, and also factual determination of completion of activities for conversion and/or production of excise goods.

6. Territorial GNI or GUAKN GGNI has the right to initiate independently the procedure of cancellation of registration as the payer of excise in case the subject of the taxation did not provide to tax authority at the scheduled time the Declaration on excises for 2 following one after another of tax period. For this purpose the tax authority shall provide representation by subjects of the taxation of the plea of nullity of registration as the payer of excise.

7. Owing to the exercised tax control by the responsible person of territorial GNI or GUAKN GGNI the statement of tax audit in which results of control concerning the fact of availability or absence at the subject of the taxation of remaining balance of excise goods are reflected is drawn up, on condition of observance of the stipulated in Clause 126-1 Tax code of requirements and initiates the procedure of consideration and decision making.

8. In situations when the case of cancellation of registration as the subject of taxation at the initiative of the subject of the taxation is considered by excises and in case of non-compliance with the conditions established h. (1) article 126-1 of the Tax Code, territorial GNI or GUAKN GGNI shall within 15 days from the date of creation of the control act inform the applicant in writing on impossibility of allowance of the application.

9. For decision date about cancellation of registration as the subject of taxation excises by tax authority withdraw the issued earlier excise certificate marked on diagonal "Cancelled" and date of cancellation, with indication of on reverse side of the reason of cancellation of the excise certificate. The cancelled excise certificate is stored in the personal record of the subject of the taxation together with the plea of nullity of registration as the subject of taxation by excises and all materials of check. In case of loss of the excise certificate the publication of this fact in the Official monitor of the Republic of Moldova shall be provided with the subject of taxation by excises.

10. If owing to the procedure of cancellation of registration as the subject of taxation by excises withdrawal of the excise certificate is not possible, territorial GNI or GUAKN GGNI specifies this fact in the decision on cancellation of registration and declares this certificate invalid.

Appendix No. 1

to the Instruction about cancellation of registration of the subject of taxation by excises

See Appendix (0Kb In original language)

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