ORDER OF NATIONAL CASH DESK OF SOCIAL INSURANCE OF THE REPUBLIC OF MOLDOVA

of May 15, 2015 No. 99

About approval of the Instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance

For the purpose of execution of the provisions provided by the annual Law on the budget of the national social insurance and regulation of procedure for issue of the certificate of lack of debts to the budget of the national social insurance in connection with initiation of liquidation procedure of sole proprietor company of PRIKAZYVAYU:

1. Approve the Instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance according to appendix.

2. To head department of accounting of the payer to inform territorial cash desks of social insurance the Instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance.

3. To chiefs of territorial cash desks of social insurance to bring provisions of this Instruction to the attention of the specialists who are under their supervision and to take all measures for informing payers of budget payments of the national social insurance.

4. Declare invalid the Letter of National cash desk of social insurance No. IX-03/09-3875 of 20.08.2008 from approval date of the Instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance.

5. To impose control of execution of provisions of this order on madam Tatyana of Popa, the vice-chairman of NKSS.

Approved by the Order of National cash desk of social insurance of the Republic of Moldova of May 15, 2015 No. 99

The instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance

I. General provisions

1. The instruction about procedure for issue of the certificate of lack of debts to the budget of the national social insurance (further – the Instruction) is developed according to provisions of the annual Law on the budget of the national social insurance and establishes the mechanism of issue of the certificate of lack of debts to the budget of the national social insurance (further – the Reference) in connection with initiation of liquidation procedure of sole proprietor company.

2. Provisions of this Instruction are intended for structural divisions of National cash desk of social insurance (further – TKSS) and sole proprietor companies.

II. Procedure for request of the Reference

3. The sole proprietor company estimates and pays fees of compulsory national social insurance and provides the declaration on charge and use of fees of compulsory national social insurance or the declaration on charge of fees of compulsory national social insurance and the declaration of insured person for the period to activities to / or at the time of the request for the Reference.

4. For the purpose of receipt of the Reference the sole proprietor company addresses to TKSS where it is registered according to legal address, and submits the application for issue of the certificate of lack of debts to the budget of the national social insurance (further – the Statement) in which data of the payer of budget payments of the national social insurance are without fail filled in (further – the payer of fees in BGSS): NKSS code, fiscal code, name, area, address and purpose of the reference. The application form is provided in appendix No. 1 to this Instruction.

5. The application is submitted in duplicate. After filling of heading about mark TKSS one copy of the application returns to the applicant, and another is filed in the personal record of the payer of fees in BGSS.

6. To the Application depending on each case it is enclosed:

a) the declaration on charge and use of fees of compulsory national social insurance or the declaration on charge of fees of compulsory national social insurance and the declaration of insured person or the receipt confirming provision of the reporting through the information system e-Reporting for the period to activities and failure to provide the declaration about day of filing of application;

b) the copy of the payment order or other documents confirming the fact of transfer of the amounts of the budget of the national social insurance in case of lack of records about payment in the current account of the payer of fees in BGSS;

c) copy of the decision of the founder (leu) on liquidation of the company;

d) the copy of the statement from the State register of individual entrepreneurs;

e) copy of the identity certificate;

f) the power of attorney certified at the notary (about assignment of rights of the founder to other person).

7. If the sole proprietor company at the time of the address about issue of the reference did not declare and did not pay fees of compulsory national social insurance, it has the right to provide along with the statement the declaration under own responsibility (further – the Declaration) for lack of activities during this period with obligatory specifying of data on the founder (founders) and the payer of fees in BGSS (fiscal code, the name, area, the address) for the period during which the related activity was not performed. For the declared periods during which activities by the company were not performed the Declaration on charge of fees of compulsory national social insurance with zero values is provided. The sample of the Declaration is provided in appendix No. 2 to this Instruction.

8. The declaration is submitted sole proprietor company in duplicate. After filling of the heading concerning TKSS, one copy of the Declaration returns to the applicant, and another is filed in the personal record of the payer of fees in BGSS.

9. In case of the death of the founder who founded sole proprietor company the Statement is submitted to one of members of his family. To the application it is enclosed: the copy of the certificate of the death of the founder, the copy of the identity certificate of the applicant and in case the company has outstanding financial liabilities, the adjusting Declaration on charge of fees of compulsory national social insurance, considering the fact that transfer of fees in the amount of fixed amount is personal obligation of the dead for individual insurance.

10. The sole proprietor company which at the time of initiation of liquidation has debt to the budget of the national social insurance has the right to submit the Application and the Declaration. In this case TKSS requests from tax authority the document, confirmatory that the company which declared, but did not pay fees during this period did not perform the related activity.

III. Actions of TKSS on request about issue of the Reference

11. TKSS adopts and registers the Statement and the Declaration in the Register of incoming documents.

12. Information specified in the Statement and in need of the Declaration is checked in the presence of the applicant for compliance with data from the information system Protectia Sociala, including, the current account of the payer of fees in BGSS.

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