ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA
of August 1, 2014 No. 1169
About tax accounting of the physical persons performing licensed professional activity
According to Art. 161 of the h. (1), Art. 163 of the h. (2) and Art. 165 of the h. (6) the Tax code No. 1163-XIII of April 24, 1997 (special release is repeatedly published in the Official monitor of the Republic of Moldova of February 8, 2007), and also for the purpose of execution of the Resolution of the Constitutional Chamber No. 13 of May 22, 2014 about declaring of illegality of one provision of the law No. 324 of December 23, 2013, an of also executive document in the matter of No. 3-166/14 of April 3, 2014 by which it was suspended the Order GGNI No. 185 of February 27, 2014, PRIKAZYVAYU:
1. For the physical persons performing licensed professional activity, registered in tax accounting till December 7, 2012 (date of input in operation the Law No. 235 of October 26, 2012 (The official monitor of the Republic of Moldova No. 248-251 of December 7, 2012) which made changes in Art. 163 of the h. (2) the Tax code for the purpose of tax accounting the fiscal code assigned and confirmed by issue of the certificate on assignment of fiscal code before the specified date is used.
2. For the physical persons performing licensed professional activity, registered in tax accounting after December 7, 2012 for the purpose of tax accounting the fiscal code specified in the license for implementation of these activities is used.
3. With the consent of persons specified in item 1 of this Order for the purpose of tax accounting the personal fiscal code of the owner of the license allowing implementation of professional activity can be used.
5. To management of methodology, accounting and tax statistics to publish this Order in the Official monitor of the Republic of Moldova.
Chief of the Main state tax authorities
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