ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 11, 2017 No. 221

About approval of the Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit

Based on articles 173 and 266 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit it (is applied).

Approved by the Order of the Government of the Republic of Moldova of April 11, 2017 No. 221

Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit

I. General provisions

1. Regulations on procedure for repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit (further – the Provision) are directed to establishment of the procedure of repayment of the tax liability and cancellation of the amounts of overpayments by application of prescriptive limit determined by the Tax code No. 1163-XIII of April 24, 1997.

2. Prescriptive limits are determined and applied according to provisions of Articles 264, of 265, 266 Tax codes No. 1163-XIII of April 24, 1997.

II. Determination of prescriptive limit for the tax liabilities

3. The tax liability represents the obligation of the taxpayer on payment in the budget of certain amount as tax (duty), collection, penalty fee and/or penalty.

4. Prescriptive limit for determination of the tax liability the term established in article 264 of the Tax Code No. 1163-XIII of April 24, 1997 is.

5. Prescriptive limit for determination of the tax liabilities does not extend to taxes (duties), charges, penalty fee or tax sanctions relating to specific tax (duty), collection if the tax report establishing the tax liability contains information misleading or reflects the facts forming structure of tax offense or if it was not provided in general.

6. The current of prescriptive limit begins with the moment of determination of the tax liability.

7. In case determination of the tax liability is performed in time, established in article 264 of the Tax Code No. 1163-XIII of April 24, 1997, this tax liability is settled by application of prescriptive limit.

8. Prescriptive limit stops in the cases listed in part (2) article 265 of the Tax Code No. 1163-XIII of April 24, 1997, based on the following documents which confirm the right to suspension:

1) the document, effectual in law and confirmatory that the physical person is under arrest or it is sentenced to imprisonment;

2) the final and taken legal effect decision which confirms the fact that the degree of jurisdiction passed the decision on tax collection (duty), collection, penalty fee and/or penalty;

3) the contract on change of repayment period of the tax liability by delay/payment by installments (the prisoner based on part (5) article 180 of the Tax Code No. 1163-XIII of April 24, 1997);

4) information from the integrated information system of Boundary police on absence in the Republic of Moldova the taxpayer – physical person or the responsible official of the taxpayer – the legal entity more than 6 years in a row during prescriptive limit, received according to provisions of the Agreement on cooperation between Department of boundary police of the Ministry of Internal Affairs and the Main state tax authorities under the Ministry of Finance;

5) the document, effectual in law and confirmatory that the taxpayer is in process of insolvency according to the Insolvency act No. 149 of June 29, 2012.

The State Tax Service shall obtain information provided in subitems of 1)-5) of this Item.

9. Current of the prescriptive limit provided by part (2) article 265 of the Tax Code No. 1163-XIII of April 24, 1997, the expired term during the period during which prescriptive limit is suspended is resumed from the date of the termination of the circumstances which formed the legal basis for suspension of current of prescriptive limit, and, the prescription does not join in time.

Recovery of term of the tax liability is performed based on the decision issued by the State Tax Administration (appendix 1 to this Provision), and in case of Service of taxation and local charges – based on the decision made by local body (appendix No. 2 to this Provision) based on the supporting documents submitted by the taxpayer.

III. Determination of prescriptive limit for the amounts of overpayment of the tax liability

10. Overpayment is the amount of the tax liability paid by introduction, collection or forced execution in bigger size than it is provided according to the tax legislation.

11. The current of prescriptive limit for the amounts of the overpayments and/or the amounts which are subject to compensation according to the tax legislation begins with date of their implementation and/or emergence.

12. The right of the taxpayer to repayment by compensation of the tax liability from the amount of overpayment or on compensation from the amounts of the overpayments or the amounts which are subject to compensation according to the tax legislation, unexecuted within six years from the date of the beginning of lapse of time is settled by application of prescriptive limit.

13. In time no later than 12 months from the date of approach of term of cancellation by application of prescriptive limit the State Tax Administration shall inform the taxpayer in writing on the existing overpayment amount in the Information system of the State Tax Administration.

14. Prescriptive limit for the amounts of the overpayments and/or the amounts which are subject to compensation according to the tax legislation stops in case of submission of the statement for execution of compensation and/or compensation.

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