ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 23, 2016 No. 158

About procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2017

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 2017, 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 2016" to declare the order of the Minister of Finance No. 180 of October 12, 2015 invalid.

3. This order becomes effective since January 1, 2017.

Appendix

to the Order of the Minister of Finance of the Republic of Moldova of December 23, 2016 No. 158

Procedure for transfer and accounting of payments in the national public budget by means of treasurer system of the Ministry of Finance in 2017

1. General provisions

1.1. The income of the budgets constituting the national public budget constitutes taxes, charges, fees in funds social and compulsory medical insurance and other receipts established by laws/decisions on the budget for the current year.

1.3. National transfers in the national public budget will be performed with use of the IBAN codes.

1.4. 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 and updates the IBAN codes for receipts in the national public budget.

1.5. 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.

1.6. The register of the IBAN codes is transferred by the Ministry of Finance: To National Bank of Moldova and payment service providers, the State Tax Administration, Customs Service, National cash desk of social insurance and the National company of medical insurance for its further transfer to subordinated bodies for management within activities.

1.7. 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.

1.8. 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 fraction "/" subdivision code follows.

1.9. The taxpayers deployed / living in administrative and territorial units which have no tax relations with the budget system of the Republic of Moldova and which 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" (The official monitor of the Republic of 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.

1.10. In pursuance of the tax liabilities, including debts 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.

1.11. Since January 1, 2017 the taxpayers selected by the State Tax Administration within the program the pilot on implementation of the Single account of the taxpayer can pay the obligations to the national public budget into the Single account of the taxpayer by means of use of the payment document generated from the automated information system "Current Account of the Taxpayer" according to the procedure, established by the State Tax Administration.

1.12. 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.

1.13. Receipts of the single tax levied from residents of information and technological parks according to the Law No. 77 of April 21, 2016 on information and technological parks, it is performed in the government budget with the subsequent assignments of share in the government budget, the budget of the national social insurance, funds of compulsory medical insurance and the local budget, according to the standard rates established in Art. 14 of this law.

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

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

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