ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 12, 2015 No. 180

About procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2016

For the purpose of transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2016 PRIKAZYVAYU:

1. Approve the Procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2016, according to appendix.

2. "About procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2015" to declare the order of the Minister of Finance No. 177 of December 18, 2014 invalid.

3. This order becomes effective since January 1, 2016.

Appendix

to the Order of the Minister of Finance of the Republic of Moldova of October 12, 2015 No. 180

Procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2016

1. General provisions

1.1. According to the new Budget classification approved by the Order of the Ministry of Finance No. 190 of December 31, 2014 since January 1, 2016 new Economic classification is applied.

1.2. According to the Concept of the optimization of national transfers approved by the Resolution of Administrative board of National Bank of Moldova No. 138 of July 24, 2014 since January 1, 2016 national transfers in the national public budget will be performed with use of the IBAN codes.

1.3. For the purpose of ensuring control of correctness of receipts in the national public budget the Register of the IBAN codes is used. The Ministry of Finance generates the IBAN codes for receipts in the national public budget, if necessary the Ministry of Finance staticizes the Register of the IBAN codes.

1.4. The register of the IBAN codes contains the IBAN codes of receipts in the government budget, local budgets (the first and second levels), the budget of the national social insurance and funds of compulsory medical insurance.

1.5. The register of the IBAN codes is transferred by the Ministry of Finance: To National Bank of Moldova and commercial tanks, and also other operators of payment services, the Main state tax authorities, Customs Service, National cash desk of social insurance and the National company of medical insurance, for its further transfer by subordinated body for management within activities.

1.6. Payers/taxpayers can learn the IBAN codes on the page of the Ministry of Finance on the Internet: www.mf.gov.md, having chosen code according to Economic classification, the area in which the taxpayer, and also statistical code of the settlement of the taxpayer, according to the qualifier of territorial administrative units (KATEM) is registered.

1.7. The tax liabilities of divisions on payment are performed according to their location with indication of in payment documents of fiscal code of the payer then the subdivision code follows through fraction "/".

1.8. The taxpayers deployed / living in administrative and territorial units which have no tax relations with the budget system of the Republic of Moldova and according to the Order of the Main state tax authorities No. 178 of March 29, 2012 "About establishment of zones of servicing of territorial state tax authorities, managements of tax administration of GNI on mun. Chisinau and GNI on ATO Gagauzia" (Monitorul Oficial al Republicii Moldova, 2012, No. 70-71) are served in GNI on mun. Chisinau, in management of tax administration of the sector of Chokan, is paid by payments to the national public budget for generally established rules, specify IBAN which includes statistical code of the settlement – 0140.

1.9. In pursuance of the tax liabilities, including debt on payment of principal payments and/or penalty fee in the government budget, funds of compulsory medical insurance and local budgets, in the payment order for budget contribution the taxpayer / financial institution in the Section "purpose of payment" shall specify in appropriate cases:

- the phrase "/P102 /" with indication of the amount in case of payment of principal payments;

- the phrase "/M102 /" with indication of the amount in case of payment of penalty fee;

- the phrase "/A102 /" with indication of the amount in case of payment of penalties/sanctions.

Example. For payment of the tax liabilities in the amount of leu 100,00, including penalty fee in the amount of leu 20,00, in the Section "purpose of payment" the following text is specified: "P102/80,00/M102/20,00" then direct specifying of purpose of payment follows.

1.10. Payment of taxes and the state charges in the government budget is performed with the subsequent allocation of share of local budgets, according to the Law No. 397-XV of October 16, 2003 on local public finance.

1.11. Payers/taxpayers are responsible for correctness of creation of payment documents.

1.12. The banks serving payers and operators of payment services electronically are responsible for correctness of transfer of payment documents.

1.13. For the purpose of ensuring correctness of transfer of payments in the national public budget commercial banks and operators of payment services provide control of correctness of creation of payment documents according to regulations of National Bank of Moldova and the current legislation.

1.14. Commercial banks and operators of payment services provide control of compliance of the IBAN codes specified in payment documents with the Register of the IBAN codes.

1.15. Commercial banks and operators of payment services provide control of also fiscal codes and names of payers with the data of the taxpayer which are posted online on the page: www.fisc.md, in the Section "Public Information", in cases when the fiscal code cannot be identified.

1.16. Commercial banks and operators of payment services shall return to the payer payment documents without their execution in cases when in case of receipt of payment documents errors in banking data are found (the IBAN codes, fiscal code of the payer/taxpayer, the name of the payer/receiver).

1.17. The amounts paid incorrectly are reflected in "The obscure income" of the relevant budgets and subsequently return to payers.

1.18. In the last working day of fiscal year transactions on implementation of the budget transfers and payments but only internal transactions in treasurer system of the Ministry of Finance are not performed.

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