of December 7, 2015 No. 1108
About approval of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability
Based on Art. provisions 174, h. (4) Art. 190 and Art. 206 of the Tax code about ensuring proper execution of the tax legislation regarding repayment of the tax liabilities by deduction and their acceptance on special accounting, and also the item c) h. (1) Art. 133 of PRIKAZYVAYU:
1. Approve Regulations on repayment by deduction and acceptance on special accounting of the tax liability according to appendix No. 1 to this order.
2. Responsibility for accomplishment of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability to assign to chiefs of divisions of the State Tax Administration.
3. To management of clerical work and archiving this order to inform all territorial state tax authorities and other competent authorities.
4. To provide to management of tax methodology, accounting and statistics publication of this order in the Official monitor of the Republic of Moldova.
5. From the date of approval of this order Provision No. 4/2 of April 1, 2003 (The official monitor of the Republic of Moldova No. 126 of 27.06.2003) to declare invalid
Chief of GGNI
to the Order of the Main state tax authorities of the Republic of Moldova of December 7, 2015 No. 1108
1. The regulations on procedure for repayment of the tax liability by deduction and capture on special accounting (further - the Provision) are developed according to provisions of Art. 174 and Art. 206 of the Section V of the Tax code and are effective concerning the tax liabilities regulated by the Tax code and other regulations according to which administration (accounting) is entrusted to divisions of the State Tax Administration and services on collection of the local taxes and charges.
2. Special accounting of the tax liabilities is component of general accounting of the tax liabilities. The amounts taken on special accounting are recovered according to provisions of the existing tax legislation.
3. In sense of this provision the following concepts are determined:
The physical person – the citizen of the Republic of Moldova, the foreign citizen, the stateless person, the individual entrepreneur, peasant farm, person who is engaged in professional activity (services) in form of business of physical person;
The legal entity – any commercial society, cooperative, the company, organization, fund, the consolidation including created with the assistance of the foreign person and other organizations, except for divisions of the called organizations which are not owning independent property and organizational forms with the status of physical person, according to the legislation;
The taxpayer – person who according to the tax legislation shall estimate and/or pay any taxes and fees, the corresponding penalty fee and penalties 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;
The tax liability – the obligation of the taxpayer to pay to the budget certain amount as tax, collection, penalties (penalty fee) and/or penalty;
Shortage – the amount which the taxpayer owed pay to the budget as tax, collection or other payment, but which did not pay in time, and also the amount of penalty fee and/or penalty. The tax liability which is subject of settlement of the agreement signed according to Art. 180 of the Tax code becomes shortage after the term changed according to this agreement;
Forced execution of the tax liability – undertaken by division of the State Tax Administration or the legal executive of action for recovery by enforcement of shortage;
The supporting document – the administrative document, the agreement or other legal document justifying action;
Repayment date – day in which there is repayment of the tax liability by deduction according to part (4) Art. 178 of the Tax code.
4. Repayment of the tax liability by deduction happens in the cases established by Art. 174 and 206 of the Tax code.
5. Repayment of the tax liability by deduction and capture on special accounting is performed according to the solution of management of body with functions of the tax administration managing the corresponding tax liability. The decision on repayment of the tax liabilities by deduction (including obligations which recovery by enforcement is impossible) and captures on special accounting (further – the Decision on capture of the tax liability on special accounting) is passed based on supporting documents by division of the State Tax Administration in which the taxpayer stays on the registry (for legal entities – on legal address of head enterprise, for physical persons – to the home address, legal address).
6. The decision of responsible division of the State Tax Administration on acceptance on special accounting can be checked, changed or cancelled by the director (deputy director) of GNS.
7. Records about repayment by deduction of fees of social insurance in BGSS on which measures of forced execution can be applied are brought by NKSS according to Regulations on exchange of information between NKSS and GGNI in Accounting system of the Main State Tax Service.
8. Capture on special accounting of the tax liability extinguished by deduction according to part (1) Art. 174 of the Tax code, is performed on the basis of the decision passed based on the joint act of bodies of local public authority and division of the State Tax Administration in which it is specified:
a) date of creation of the act;
b) position, surname and name of persons who drew up the statement;
c) code and name of administrative and territorial unit of body of local public authority;
d) fiscal code, surname and name of the taxpayer debtor;
e) the shortage size for date of creation of the act specified according to the budget specification and payment type (principal payments, penalty fee, penalties), the budget accessory;
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