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

of December 7, 2015 No. 1108

About approval of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability

(as amended on 24-12-2021)

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

Ion Prisekaru

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of December 7, 2015 No. 1108

Regulations on procedure for repayment of the tax liability by deduction and capture on special accounting

I. General provisions

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. The used concepts correspond to the concepts established in regulations based on which it is developed.

In this Provision the following concepts are determined:

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.

II. Necessary supporting documents for decision making about repayment of the tax liability by deduction (including the obligation which recovery by enforcement is impossible) and captures on special accounting

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;

f) the relevant act of degree of jurisdiction or the legal executive according to whom collection of shortage is impossible according to legal requirements.

9. The fact of recognition of physical person by the dead or missing person either deprived of capacity to act, or limited in capacity to act, shall be confirmed with the decision passed by degree of jurisdiction, and the death certificate.

10. The fact of liquidation of person without legal successor falling under action of provisions of podp.) parts (1) Art. 206 of the Tax code, is confirmed by the decision/resolution of body of state registration and with obligatory creation by the inspector of taxes of the act of lack of property by which the fact of lack of property and successors is confirmed.

11. In the cases specified in provisions podp.b) parts (1) as Art. 206 of the Tax code, the supporting document serves the decision of competent degree of jurisdiction or the decision of National Bank of Moldova (in case of banks), confirmatory (determining) the fact of finding of person in the course of liquidation (dissolution) or in the course of insolvency.

12. In the cases specified in provisions podp.s) parts (1) the Art. 206, the supporting document serves determination of degree of jurisdiction which stops execution of the decision of division of the State Tax Administration on the occasion of tax offense or forced execution.

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