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

of May 18, 2015 No. 409

About approval of the Regulations on functioning of tax posts

(as amended on 27-03-2017)

For the purpose of improvement of overall performance of tax posts, their creation and functioning and application of provisions of Art. 225-1 of the Tax code, execution of provisions of part 4 of Art. 146 of the Tax code and based on the item c) parts 1 of Art. 133 of the Tax code of PRIKAZYVAYU:

1. Approve Regulations on functioning of tax posts.

2. Declare invalid the Order of the Main state tax authorities No. 776 of 17.06.2013 about approval of the Standard regulations on the main principles of creation and functioning of tax posts.

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

4. To provide to general management of ensuring compliance with the tax legislation publication of this Order in the Official monitor of the Republic of Moldova.

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

Chief of GGNI

Ion Prisekaru

Approved by the Order of the Main state tax authorities of the Republic of Moldova of May 18, 2015 No. 409

Regulations on functioning of tax posts

I. General provisions

1. The purpose of this provision is:

1) establishment of the general principles of functioning of tax post;

2) establishment of risks according to which activities of taxpayers by means of functioning of tax post shall be regulated;

3) establishment of obligations of the tax employee who is responsible for maintaining tax post;

4) establishment of obligations of the taxpayer which activities are controlled by means of tax post;

5) the step-by-step description of actions of the tax employee within monitoring by means of tax post of activities of taxpayers;

6) the description of method of application of provisions of Art. 225-1 of the Tax code, approved by the law No. 1163-XIII of 24.04.1997.

2. The right to organization, methods of creation and functioning of tax post are provided by item provisions 13)
parts (2) Art. 133 and Art. 146 of the Tax code.

3. The purpose of organization of tax post is:

1) prevention and identification of tax offenses;

2) prevention and identification of cases of tax avoidance;

3) prevention and termination of fraudulent activities and pseudo-activities of taxpayers;

4) detection of dummy transactions and their cancellation through degrees of jurisdiction;

5) ensuring charge, declaring and complete payment of the tax liabilities;

6) assessment of the tax liabilities according to Art. 225-1 of the Tax code;

7) accomplishment of other obligations of tax administration.

Respectively functioning of tax post will be concentrated on strict monitoring of execution by the economic agent of the obligations established by the current legislation.

4. In the station 146 parts (2) the Tax code 3 types of tax posts are provided:

1) stationary tax post;

2) portable tax post;

3) electronic tax post.

5. According to Art. provisions 146 parts (4) the Tax code the Main State tax authorities (further GNS) make the decision on creation of tax posts, establish their type and the location, and in case of electronic tax post – and technology of electronic communication, approve provision of activities of tax posts

6. Tax posts are established on the basis of the analysis and requests from GUNA.

II. The criteria of risk indicating organizations of tax post the need

7. In this Chapter criteria the organizations indicating the need and/or prolongation of tax post are determined, considering that for monitoring of one tax post considerable resources of the State Tax Administration are attracted (further GNS).

8. The tax post is established when other measures / tools for administration, control, monitoring, including measures of voluntary consent are already exhausted.

9. For assessment of criteria of risks, assessment of their importance activities of business entity within recommended 3 years or, at least, one quarter prior to current period, except as specified establishments of risks of obvious pseudo-activities of the entrepreneur will be studied.

10. Risks in activities of business entities are divided into two categories, namely: documentation of dummy transactions and concealment of the income from actually registered sales.

11. Factors of the increased risk in case of documentation of dummy transactions are:

1) the Business entity documents deliveries/purchases from the companies with pseudo-activities signs. The available information relating to documentation of such transactions will be considered in the light of longer periods (at least 2 years). The significance value of the corresponding criterion will be estimated by determination of share of documentary deliveries / purchases from the listed companies in total amount of the deliveries/procurements conducted during the considered period (including import goods). Registration of the share exceeding 20% is considered considerable;

The Business entity records 2) deliveries of goods/services to the essential amounts (at least 500 thousand lei a month), without having tangible/human assets for ensuring development of business activity, such as absence of divisions, registration only of legal address, absence of employees, all transactions are intermediary transactions, using the insignificant trade allowance, or even without its application. In particular, in case of examination of documents on activities of business entity receipts and expenses of goods with determination of time and the place of accumulating/storage of goods will be analyzed if purchase date does not match the delivery date, the corresponding explanations from responsible officials of business entity are requested;

3) the Responsible persons of business entity who are earlier holding positions in the companies in which activities possible signs of entrepreneurial pseudo-activities were revealed. The corresponding criterion shall be considered according to prescriptive limits;

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