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

of March 14, 2014 No. 400

About approval of the Instruction for accounting of obligations to the budget

(as amended on 20-05-2021)

Based on Articles 133 parts (1) Item c), 190 parts (4) the Tax code No. 1163-XIII of the April 24, 1997 (published in the Official monitor of the Republic of Moldova, special release of February 8, 2007, p. 4, with subsequent changes and amendments), PRIKAZYVAYU:

1. Approve commissioning of the Contul curent al contribuabilului module within information system of the Main tax service.

2.  No. 73 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 28.04.2017

3.  No. 73 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 28.04.2017

4. GU "the Center of information technologies in finance" as the technical and technological administrator of information system of the State Tax Administration, shall provide administration of technical infrastructure for use of the Contul curent al contribuabilului module.

5. To provide to head department of methodology of tax procedures monitoring and execution of necessary methodological procedures of adequate use of the Contul curent al contribuabilului module in time.

6. Approve the Instruction for accounting of obligations to the budget (further – the Instruction), according to appendix to the order.

7.  No. 73 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 28.04.2017

8. GU "the Center of information technologies in finance" shall provide at the request of taxpayers free connection to the automated information system "Contul curent al contribuabilului" according to the procedure, established by the Instruction.

(Changes according to the Order of the Main state tax authorities of the Republic of Moldova of 24.09.2019 No. 408) are made to Item 8
(see the previous edition)

9.  No. 73 is excluded according to the Order of the Main state tax authorities of the Republic of Moldova of 28.04.2017

10. I reserve responsibility on control of execution of this order.

11. This order becomes effective from signature date, considering the terms specified in pkt.7.

12. Provide to legal management the publication of this order in the Official monitor of the Republic of Moldova.

Chief of the Main state tax authorities

Ion Prisekaru

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of March 14, 2014 No. 400

Instruction for accounting of obligations to the budget

I. Basic provisions

1. The instruction for accounting of obligations to the budget (further - the Instruction) establishes procedure for access and forming of accounts/accounts of the taxpayer, references and information on absence or availability of shortages before the budget for divisions of the State Tax Administration and for the bodies of public management given the appropriate rights.

2. For the purpose of this Instruction the following concepts are used:

the obligation – the obligation of the taxpayer to pay to the budget certain amount as tax (duty), collection, other payment, and also penalty fee and/or penalty which repayment is regulated by the tax legislation / accounting of which is within the competence of the State Tax Administration;

system – the automated information system "Contul curent al contribuabilului";

the taxpayer – person who according to the tax legislation shall estimate and/or pay any tax (duty), collection, other payments, the corresponding penalty fee and penalty to the budget; person who according to the tax legislation shall hold or levy from other face and pay the specified obligations to the budget;

principal payments - taxes (duties), charges or other payments, except for penalty fee and penalties;

shortage – the amount which the taxpayer owed pay to the budget as tax (duty) or collection or other payment, but which did not pay in time, and also the amount of penalty fee and/or penalty;

overpayment – the amount paid as tax (duty), collection or other payment, penalty fee and/or penalty, brought or collected including by forced execution, in bigger size, than it is provided according to the tax legislation;

balance – the accumulative result of transactions on the debit and the credit for certain date from/on the opened or closed accounting period determined according to Art. 179 of the Tax code;

historical balance / historical remaining balance – the balance created at the end of one tax year in the period of limitation period, determined according to Art. 179 of the Tax code;

the account of the taxpayer – the structured report chosen from system according to fiscal code of the taxpayer which reflects origin, change and repayment of the obligation to the national public budget;

the accounting period – the period equal, as a rule, to calendar month;

the term of submission of the tax reporting / repayment period of the tax liability – the period established according to the existing tax legislation before which the tax reporting shall be provided / the tax liability shall be fulfilled, including also the last day of this period:

- for reports on paper – in working hours of divisions of the State Tax Administration;

- for reports in electronic form – till 24:00 the corresponding day;

if the last day of the period is the day off, then the first working day following the day off is considered last afternoon;

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