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The document ceased to be valid since  April 1, 2017 according to Item 2 of the Order of the Main state tax authorities of the Republic of Moldova of   March 27, 2017 No. 428

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

of February 24, 2015 No. 129

About approval of methodical instructions for carrying out tax visits

For the purpose of accomplishment of provisions of Art. 129 of the item (11-1) and Art. 134 of the item (1) b) the Tax code, ensuring use of the single principles for carrying out tax visits of taxpayers, increase in level of cooperation between taxpayers and the staff of tax authorities, and also for prevention of violations of the law by taxpayers of PRIKAZYVAYU:

1. Approve Methodical instructions for carrying out tax visits according to appendix to this order.

2. Repeal the Order GGNI No. 02 of January 14, 2008. "About approval of methodical instructions for the organization and implementation of visits of taxpayers".

3. To divisions of the Main state tax authorities to bring internal regulations into accord with provisions of this order.

4. To head department on observance of the tax legislation of the Main state tax authorities to publish this order in the Official monitor of the Republic of Moldova and to post on the website of the State Tax Administration.

5. The order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Chief of GGNI

Ion Prisekaru

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of February 24, 2015 No. 129

Methodical instructions for carrying out tax visits

I. General provisions

1. Methodical instructions for implementation of tax visits (further – instructions) are developed according to Art. 133 of the item (1) b) the Tax code providing obligations of tax authority to issue orders, instructions and other acts on application of the tax legislation.

2. The legal ground for carrying out tax visits is served by Art. 134 of the item (1) b) the Tax code providing the rights of tax authority and its employees on implementation of tax visits.

3. Instructions are prepared as management for the staff of the State Tax Administration on implementation of tax visits and determine procedure for the organization, carrying out and provision of the reporting under tax visits.

II. Organization, carrying out and provision of the reporting under tax visits

4. The current conditions call for creation of functional system of partnership of the State Tax Administration and taxpayers as equals for the purpose of activization of relations and cooperation between taxpayers and tax authorities, and also ensuring favorable climate for activities.

1) For the purpose of acquaintance of taxpayers with the current legislation and their directions on exact observance of the tax legislation, complete and timely charge, calculation and tax payment and other established payments it is necessary to establish special procedure for activities of tax authorities that will promote voluntary compliance of the tax legislation by economic agents.

2) the Cooperation between tax authorities and taxpayers is not limited to identification of variations, but is based on forecasting of possibility of emergence of variations/violations and orientation in implementation of activities on respect for existing rules and rules.

3) For achievement of this purpose, and also the tax procedure – tax visit is applied to establishment of some general data on activities of taxpayers.

5. According to Art. 129 of the item (11-1) Tax codes tax visit – the method of the tax help consisting in advisory explanation of the tax legislation and/or establishment of data of general nature on activities of the taxpayer.

1) Tax visit is the procedure of training of taxpayers and the tool for prevention and prevention of possible violations of the tax legislation.

2) Tax visit is not element of tax control, but represents measure for the purpose of assistance to voluntary compliance by the taxpayer of the current legislation therefore during their carrying out the tax liabilities are not additionally accrued and sanctions are not applied.

3) Tax visit is performed at the initiative of tax authority, on the basis of risk analysis, present at activities of the taxpayer for tax administration, but can be performed also at the request of the taxpayer.

4) Tax visit is performed in the main location of the taxpayer or in need of the divisions which are on its balance.

5) one of the staff of Tax Service, as a rule, participates In tax visit.

6) Usually tax visit is performed within one day in working hours of the taxpayer according to working hours of tax authority.

7) during tax visit documents are not withdrawn.

8) Tax visit of the new registered taxpayers is performed after the term of submission of the first tax report, except as specified request from the taxpayer.

9) Tax visit is performed based on the direction on carrying out tax visit which confirms powers of the employee of Tax Service and is signed by management of the relevant tax authority. Form and content of the direction contain in appendix No. 1.

10) the Direction on carrying out tax visit is constituted in one copy which is applied to the report on tax visit. Accounting about carrying out tax visits is determined by the State Tax Administration according to the Law No. 71-XVI of 22.03.2007. "About registers".

11) at the request of the taxpayer the employee of Tax Service issues him the copy of the direction on carrying out tax visit.

6. Tax visit assumes the following measures:

1) support of explanatory and advisory nature concerning application of the tax legislation;

2) establishment of general data on activities of the taxpayer;

3) identification of shortcomings and prevention of illegal actions.

7. In the course of carrying out tax visit the employee of Tax Service talks to management of the economic agent about observance of the tax liabilities and establishes general data on activities of the taxpayer.

1) the Employee of Tax Service is comprehensively informed on the taxpayer, meets the head, the chief accountant, as necessary the founder, other employees of the organization, with types of activity of the company, specifics of production process, business partners, policy and the organization of financial accounting, with correctness of obtaining and introduction of documents of the strict accounting, etc.; does the conclusion about viability of activities of the taxpayer.

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