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of July 24, 2015 No. 611

About approval of the Management according to procedures of sealing and rasplombirovaniye

(as amended on 31-12-2020)

For the purpose of ensuring proper tax administration, and also according to h (10) Art. 132-3 and Art. 263-1 of the Tax code of PRIKAZYVAYU:

1. Approve the Management according to procedures of sealing / rasplombirovaniya, according to appendix to this order.

2. This order becomes effective from signature date.

3. To provide to management of methodology of tax control publication of this order on the GNS internal portal:

4. To hand to management of methodology of tax control this order for acquaintance and execution by structural divisions of the State Tax Administration.

Chief of the Main state tax authorities

Ion Prisekaru


to the Order of the Main state tax authorities of the Republic of Moldova of July 24, 2015 No. 611

Management on sealing and rasplombirovaniye

I. Basic provisions

1. The present manual was developed the reference book for serving the State Tax Administration into which power sealing with use of seals of tax authority is included.

2. The management establishes features of sealing / rasplombirovaniya ways of access to rooms, warehouses, departments, tanks, distrained property etc., in case of identification of violations of the tax legislation in course of execution of office obligations, within implementation of tax control; organizations of tax posts, in case of inventory count of elements of asset and debts, and also in case of property attachment and for ensuring its safety.

3. The purpose of the present manual is determination of some features of use of seals of the State Tax Administration for the purpose of prevention of attempts of unauthorized access to the material values and tangible assets which are stored in warehouses, rooms, departments, tanks, and also in prevention of any alienation of distrained property etc. and factual determination of attempt of unauthorized opening of the sealed-up rooms.

4. The management was developed taking into account the right of the State Tax Administration and the tax employee according to item provisions (4) h (1) Art. 134 of the Tax code providing sealing irrespective of the location, production, storage, trade and other facilities and places used for extraction of the income or content of the taxation objects, other objects.

5. The present manual was developed taking into account legislative following provisions and regulations (with subsequent changes and amendments):

1) the Tax code No. 1163-XIII of April 24, 1997;

2) the Criminal code of the Republic of Moldova No. 985-XV of April 18, 2002;

3) the Law on financial accounting No. 113-XVI of April 27, 2007, and since January 1, 2019 the Law on financial accounting and the financial reporting No. 287 of December 15, 2017;

4) the Order of the Government No. 294 of March 17, 1998. "About accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997" (The official monitor of the Republic of Moldova, 1998, Art. No. 30-33, 288).

5) the Regulations on procedure for carrying out inventory count approved by the Order of the Ministry of Finance No. 60 of May 29, 2012. (The official monitor No. 166-169/953 of August 10, 2012), (further in the text "Provision on procedure for carrying out inventory count");

6) the Regulations on implementation of tax control with departure into place by method of operational check approved by the order of the Main state tax authorities No. 1014 of June 21, 2014;

7) the Regulations on functioning of tax posts approved by the order GNS No. 665 of December 12, 2018;

8) The order GGNI on approval of forms of recovery by enforcement of the tax liability No. 143 of September 13, 2002. (The official monitor No. 176-181/629 of September 30, 2005).

6. In the present manual the following concepts are used:

• Seal – the Object consisting of plate with stamping with the monogram, the image, emblem and drawing on various objects (letters, official documents, sending, rooms etc.) for giving to them of integrity or reality.

• Sealing – imposing of seal on doors of rooms, vehicles, containers, various goods, sending, correspondence, property of debtor, other property for the purpose of ensuring preservation, identification, safety or avoidance of destruction by their persons who do not have the right to that.

• Rasplombirovaniye – removal or cut of seal.

• Registration of seal – written designation of seal with assignment of sequence number by it.

• Property – set of the material values and intangible assets (including money and securities) which are in property of person irrespective of in whose actual use they are, and also other property rights.

• The responsible person – person bearing responsibility for safety and storage of values.

• Inventory count – process of control and check of documentary authenticity of availability of elements of asset and obligations in quantitative and cost or only value term, if necessary, belonging and/or being temporarily on safe custody of the subject, for date of its carrying out.

• Shortage – negative difference between quantity and/or cost of the values specified in source documents and their actual availability.

• Surplus – positive difference between the number of the values specified in source documents and their actual availability.

• The act of sealing / rasplombirovaniya – the form constituted by the tax employees responsible for sealing / rasplombirovaniye rooms, warehouses, departments, tanks etc.

• Forced execution of the tax liability – actions for recovery by enforcement of shortage taken by the State Tax Administration.

• Seizure of property – actions for deprivation of person of the right taken by the State Tax Administration concerning property.

II. Types of seals

7. In the course of sealing the following types of seals can be used:

• Plastic seals

Plastic seals are produced from plastic and used as the indicator (witness) for processing or unauthorized access to goods. Often they represent regulated seals of variable length, seal of the fixed length or seal castles (lock).

• Metal seals – metal seals in the form of tape / metal seals in the form of clip are produced from metal and used, in particular, for the purpose of protection of systems of blocking/latch.

• Seals with multicore metal cable consist of the metal cable attached on the one hand to the seal case.

• Seals of reuse consist of repeatedly used seal case which can be sealed up by means of disposable seal.


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