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The document ceased to be valid since October 7, 2018 according to Item 1 of the Order of the Ministry of Finance of the Republic of Moldova of August 13, 2018 No. 139

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of February 23, 2017 No. 43

About execution of provisions of Art. 265 of h (1-1) Tax code

Due to the changes made by the Law on modification and amendments to some legal acts No. 138 of 17.06.2016 (Monitorul Oficial al Republicii Moldova, 2016, No. 184-192, the Art. 401), concerning Art. 265 of h (1-1) Tax code, and based on Item 6, h. (2) and (4) the Orders of the Government No. 1265 of November 14, 2008 about regulation of activities of the Ministry of Finance (Monitorul Oficial al Republicii Moldova, 2008, No. 208-209, the Art. 1278), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code, according to appendix.

2. Provide to the State Tax Service publication of this order in Monitorul Oficial al Republicii Moldova.

Minister of Finance

Octavian to Armash

Appendix 1

to the Order of the Ministry of Finance of the Republic of Moldova of 23.02.2017 No. 43

Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

1. The shortage which is subject to cancellation is determined as of December 31 of each tax year by certain taxpayer, division, the area, economic classification and the relevant budget. Economic classifications on which the registered shortages will be cancelled are established in appendix No. 1 to this provision.

2. Selection of taxpayers whose tax liabilities fall under action of Art. 265 of h (1-1) Tax code, it is performed annually till January 15 by the State Tax Administration based on information from information system of the State Tax Administration on the tax liabilities which account is kept by it, and bodies of local public authority based on information on the tax liabilities which account is kept by services on collection of the local taxes and charges of primeriya. Selection determines the shortage which is subject to cancellation in view of the shortage reflected annually as of December 31.

3. Bodies of local public authority based on information on the tax liabilities administered by the Tax code which account is kept by services on collection of the local taxes and charges provide creation of lists of taxpayers debtors, according to appendix No. 2 to this Provision. The created lists are transferred to the State Tax Administration, in the Microsoft Excel format to the address planificare.statistica@fisc.md, till January 15 of the year following for reporting.

4. The Customs Service based on information on the tax liabilities as of December 31 annually chooses and provides till January 15 of the year following for reporting, the list of taxpayers debtors whose account is kept by Customs Service. Transfer is performed in the Microsoft Excel format, according to appendix No. 3 to this Provision, to the address planificare.statistica@fisc.md.

5. The State Tax Service unites the received lists and determines the final list of taxpayers whose tax liabilities fall under action of Art. 265 of h (1-1) Tax code. The final list of taxpayers affirms management of the State Tax Administration, according to appendix No. 4 to this provision.

6. Based on the approved list, according to the item 5 of this provision, the State Tax Administration sends to Services on collection of the local taxes and charges and Customs Service, separate lists for decision making about cancellation of the tax liabilities which fall under action of Art. 265 of h (1-1) Tax code. Cancellation is reflected in accounting of bodies of tax administration December 31 accounting tax year.

7. In departure from provisions of the item 6 bodies of local public authority have the right to make decisions on cancellation of the tax liabilities which fall under action of Art. 265 of h (1-1) Tax code.

8. The State Tax Service performs cancellation of the tax liabilities which fall under action of Art. 265 of h (1-1) Tax code on a centralized basis by means of AIS "VND", the form DFISC the Decision on repayment of the tax liability, using method of cancellation and code of legal basis CF265/1.1 with the name "Art. 265 of h (1-1) Tax code.

9. In case after implementation of the actions specified in the previous Item cases of assumption of any mistakes are found, they will be eliminated by means of filling of the form DFISC – the decision on repayment of the tax liability, having specified the code established in the item 8 of this provision in line item of legal basis.

10. The State Tax Service at the request of the taxpayer or his legal representative issues information which confirms cancellation of the amounts in the Information system to the State taxation system (total amount which will be specified according to divisions, areas, economic classification, the budget and payment types), according to appendix No. 5 to this provision.

Appendix No. 1

to Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

The list of economic classifications on which shortages are cancelled

See the List of economic classifications on which shortages are cancelled (13Kb In original language)

Appendix No. 2

to Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

The list of the taxpayer which tax liabilities can be cancelled according to provisions of Art. 265 of h (1-1) Tax code No. 1163-XIII of April 24, 1997

See the List of the taxpayer which tax liabilities can be cancelled according to provisions of Art. 265 of h (1-1) Tax code No. 1163-XIII of April 24, 1997 (10Kb In original language)

Appendix No. 3

to Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

The list of taxpayers - debtors as of 31.12. ______

See the List of taxpayers - debtors as of 31.12. ______ (10Kb In original language)

Appendix No. 4

to Regulations on procedure for cancellation of the tax liabilities falling under action of Art. 265 of h (1-1) Tax code

The list of taxpayers whose tax liabilities are cancelled according to provisions of Art. 265 of h (1-1) Tax code No. 1163-XIII of April 24, 1997 as of 31.12. _____

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