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

of May 6, 2015 No. 396

About approval of the Regulations on moral (non-financial) incentive of conscious taxpayers

(as amended on 20-03-2017)

For continuation of good traditions on establishment and maintenance of trusting relationships with taxpayers, and also for the purpose of stimulation of taxpayers who fully and in terms fulfill the tax liabilities according to Item c) of part (1) article 133 of the Tax Code, PRIKAZYVAYU:

1. Approve Regulations on moral (non-financial) incentive of conscious taxpayers (further – the Provision) in the published edition according to appendix to this Order.

2. To management of public procurements and management of property to take all necessary measures for providing trust with certificates and honourable diplomas.

3. To include the expenses connected with creation of certificates and diplomas for above-mentioned taxpayers / accountants in the Section of expenses of GNS provided the current fiscal year.

4. To chiefs of regional Head departments of tax administration and general management of large taxpayers to provide accomplishment of the requirements provided by this Provision in time.

5. To general management of management of risks to impute obligation creation and the analysis of the candidate list, offered for moral incentive, creation of the list of the most conscious taxpayers and professional accountants, provision of appropriate certificates and diplomas for the signature to the chief of GNS, their accounting and transfer for delivery.

6. Declare invalid:

a) The order GGNI No. 1373 of August 17, 2013 about approval of the Regulations on moral (non-financial) incentive of conscious taxpayers;

b) The order GGNI No. 186 of February 27, 2014 about modification and amendments in Regulations on moral (non-financial) incentive of conscious taxpayers.

7. To provide to general management of voluntary compliance of the tax legislation publication of this order in the Official monitor of the Republic of Moldova.

8. To general management of voluntary compliance of the tax legislation to bring this order to the attention of all of territorial GNI and structural divisions of GGNI.

9. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Chief of GGNI

Ion Prisekaru

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of May 6, 2015 No. 396

Regulations on moral (non-financial) incentive of conscious taxpayers

I. General provisions

1. The regulations on moral (non-financial) incentive of conscious taxpayers (further - the Provision) establish method and conditions of the organization and implementation of actions for encouragement by means of certificates of trust and letters for the most fair taxpayers who provided the high level of voluntary compliance of the tax legislation by means of the correct charge, the report and complete and timely payment in the national public budget of the tax liability relying for business activity, showing the high level of transparency of financial accounting of the performed activities according to existing rules.

2. This Provision extends to activities of taxpayers, being physical persons and legal entities, which:

a) perform business activity;

b) are brought in the State tax register of the State Tax Administration;

c) fall under the indicators listed in the 9th Item of the Provision;

d) do not fall under risks of observance of the tax legislation.

Also conditions of the Provision extend to the chief accountants awarded with certificates of trust which showed high professionalism and commitment to voluntary compliance of the tax legislation, and also on financial accounting according to existing rules.

II. The used concepts

3. In this Provision the following concepts are used:

the taxpayer, the subject of the taxation – person who according to the tax legislation shall charge and/or pay any taxes and duties, the corresponding penalties and penalties in the budget; person who according to the tax legislation shall hold or collect from other person and pay the specified payments in the budget;

the fair (reliable) taxpayer – the taxpayer who showed the high level of voluntary compliance of the tax legislation and accomplishment of the tax liabilities;

the tax liability – obligation of the taxpayer to pay in the budget certain amount of tax, duty, penalty for delay and/or penalty;

observance of the tax legislation - the correct charge, the report and complete and timely payment in the national public budget of the tax liability;

voluntary compliance of the tax legislation - observance of the tax legislation by the taxpayer in voluntary procedure without application of enforcement powers by the competent authorities;

risk of observance of the tax legislation – possibility of causing financial damage to the national public budget as a result of implementation of activities by physical persons and legal entities by means of tax avoidance, duties and other obligations;

importance threshold – charges as a result of the carried-out tax inspections of principal payments on the amount which is not exceeding the ceiling established by Art. 244 of the Criminal code;

the certificate of trust – the incentive document handed by the State Tax Administration to the taxpayer, confirming its qualification of the fair taxpayer, and granting the right to some tax benefits;

the letter – the incentive document handed by the State Tax Administration to the accountant of the taxpayer who is the certificate holder of trust, recognition of professionalism and its high qualification in financial, accounting and tax spheres;

tax civic consciousness – the responsible and fair attitude of the taxpayer of rather voluntary compliance of tax payment;

tax advantage – release on the terms of observance of some requirements from conducting tax audits by means of method of total and thematic check of certain period of time.

III. Purpose of actions

4. Issue of certificates and diplomas is carried out according to the actions provided in the Section "The Tax Employee — on Service of Taxpayers" of the program of coordination and aims at manifestation of gratitude from tax authority to taxpayers who advance tax civic consciousness and were trained in partner dialogue with representatives of the state, having fulfilled the tax liabilities before the state.

Also the purpose of the share consists in improvement of tax administration with establishment of priorities of challenge of taxpayers for voluntary compliance of the tax liabilities, by moral (non-financial) encouragement with award of certificates of trust of fair taxpayers which provide tax advantage, exempting them in the next 2 years from the tax total and thematic audits initiated by tax authorities provided that the taxpayer will not change the financial behavior.

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