ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of April 28, 2017 No. 73

About change and amendment of the Order GGNI No. 400 of March 14, 2014 about approval of the Instruction for accounting of obligations to the budget

In pursuance of Law No. 281 provisions of December 16, 2016 on modification and amendments in some legal acts (Monitorul Oficial al Republicii Moldova, 2016, No. 472-477, the Art. 947) and according to the item 8), 13) parts (1) and the item 4) parts (2) article 133 of the Tax Code I ORDER:

1. In the Order GGNI No. 400 of March 14, 2014 about approval of the Instruction for accounting of obligations to the budget, with subsequent changes and amendments, to make the following changes and additions:

The phrase to "Management of methodology of tax accounting" to replace 1) in item 5 of the order with the phrase to "Head department of methodology of tax procedures";

The item 2, of 3, 7 and 9 of the order to exclude 2);

3) in all text of the Instruction for accounting of obligations to the budget, appendix to the order, phrases "state tax authorities", "tax authority" in any case to replace with phrases State Tax Administration, "division of the State Tax Administration" in the corresponding case, except as specified, when this order provides other;

In all text the phrase "Main State Tax Authorities" in any case to replace 4) with the phrase State Tax Administration in the corresponding case, except as specified, when this order provides other;

In all text abbreviation of "GGNI" to replace 5) with abbreviation of "GNS";

In all text the phrase "www.servicii.fisc.md" to replace 6) with the phrase "www.servicii.sfs.md";

7) in item 54 lit.b) and d), item 60 lit.e), item 61 lit.m) "tax authority" to replace the phrase with the phrase "administrative and territorial unit" in the corresponding case;

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