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

of March 15, 2017 No. 379

About approval of the forms necessary for application of measures for ensuring repayment of the tax liability

For ensuring proper tax administration, for the purpose of accomplishment of the Art. 227, Art. 230 of the Tax code and repayment of the tax liability, and also according to Item c) h. (1) Art. 133 of the Tax code of PRIKAZYVAYU:

1. Approve the following standard forms:

1) the Decision on ensuring repayment of the tax liability according to the subitem 1) Item 2 (appendix No. 1 to this order);

1-1) The decision on ensuring repayment of the tax liability according to the subitem 2) Item 2 (appendix No. 1-1 to this order);

1-2) The decision on ensuring repayment of the tax liability according to the subitem 4) Item 2 (appendix No. 1-2 to this order);

1-3) The decision on ensuring repayment of the tax liability according to the subitem 5) Item 2 (appendix No. 1-3 to this order);

1-4) The decision on ensuring repayment of the tax liability according to the subitem 6) Item 2 (appendix No. 1-4 to this order);

2) "Act of arrest as measures of ensuring repayment of the tax liability" (appendix No. 2 to this order);

3) "Inventory of distrained property as measure for ensuring repayment of the tax liability" (appendix No. 3 to this order);

4) "The decision on cancellation and seizure as measures of ensuring repayment of the tax liability on property of the taxpayer" (appendix No. 4 to this order);

5) "The decision on arrest cancellation as measures of ensuring repayment of the tax liability on property of the taxpayer" (appendix No. 5 to this order).

2. The State Tax Service has the right to apply measures of ensuring repayment of the tax liabilities by creation of the forms approved in Item 1 of this order, in cases:

1) decision on the case of tax offense in case of not expiration of 30 days from the moment of its removal according to Art. 252 of the Tax code;

2) appeals of decisions and actions for forced execution of the tax liability according to Art. 273 of the Tax code;

3) it is excluded

4) implementation of tax control of the taxpayer along with pronouncement of the control act and availability of suspicion about possible property acquisition of the taxpayer or his debtor(s) before decision on this case;

5) monitoring of the economic agent during functioning of tax post and suspicion availability that the taxpayer will have tax liabilities before the budget which it not in forces will be to extinguish;

6) ensuring execution of provisions of the Order of the Government No. 1275 of 28.12.2018 "About approval of the Regulations on the mechanism of application of provisions of international treaties of the Republic of Moldova in the field of the mutual administrative aid on tax questions".

2-1. In case of creation of the decisions specified in subitems 1) - 1-4), 4) and 5) of Item 1, the motivation without fail is specified.

3. Seizure as measures of ensuring repayment of the tax liabilities on property of debtor(s) according to subitems 4) and 1) of Item 2 is performed by tax authority only if the repayment period of accounts receivable expired, the fact determined based on confirmed by results of carried out by the State Tax Administration.

4. Seizure of property as measure of ensuring repayment of the tax liabilities, including the money which is on bank accounts / payment accounts, which according to the p. (5) the personal estate as well as money which will be (future) are considered as Art. 459 of the Civil code, it will be performed according to the procedure and on the conditions provided by the Tax code, except for provisions, concerning realization of distrained property. In case of arrest of money on accounts of physical persons - citizens, the income specified in Art. 110 of the Executive code is not subject to arrest.

4-1. If it was seized as measure of ensuring repayment of the tax liability the money which is on bank accounts / payment accounts upon the demand of the taxpayer and from written consent of State Tax Administration bank (department), payment society (department), the society issuing electronic money (department) the supplier of post services performing activities as the payment service provider or the society issuing electronic money (department) transfers money which it is seized on account of repayment of the tax liability.

5. For the purpose of realization of distrained property as measures of ensuring repayment of the tax liabilities arrest as measure of forced execution of the tax liability according to the existing rules of the Tax code is applied.

6. Accounting of decisions on ensuring repayment of the tax liabilities, acts of arrest as measure for ensuring repayment of the tax liabilities, and also other related documents is conducted similarly, as well as for the relevant acts of forced execution of the tax liability.

7. In case of seizure as measure for ensuring repayment of the tax liabilities according to the subitem 4) of Item 2 of this order along with decision (date of decision) on this case about violation of the law according to which the tax liabilities in the budget were added arrest as measure for providing will be cancelled and will be at the same time imposed according to the subitem 1) of Item 2 of this order, and in case of availability of circumstances according to Art. 240 of the Tax code the seizure of property as measure for ensuring repayment of the tax liabilities imposed according to the subitem 4) of Item 2 of this order will be immediately cancelled, if necessary, when the amounts of the tax liabilities added according to the decision do not match the amounts reflected in the Act of tax control by the State Tax Administration.

8. It is determined that in case of arrest as measure of ensuring repayment of the tax liabilities according to subitems 1) and 4) of Item 2 of this order, its application concerns the divisions responsible for tax control, in case of arrest according to subitems 2) and 3) of Item 2 of this order its application concerns division into which power debt collection is included, and in case of arrest as measure of ensuring repayment of the tax liabilities according to the subitem 5) of Item 2 of this order, will be seized by divisions, responsible for monitoring of tax post.

9. Declare invalid the Order GGNI No. 295 of June 8, 2010 "About approval of the forms necessary for application of measures for ensuring repayment of the tax liability".

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