of June 5, 2017 No. 395
About approval of the Regulations on the organization and functioning of the State Tax Administration
According to Item 2) article 20 of the Law No. 64-XII of May 31, 1990 on the Government (repeated publication: The official monitor of the Republic of Moldova, 2002, Art. No. 131-133, 1018), with subsequent changes and amendments, parts (1) and (4) Articles 14, part (1) article 15 of the Law No. 98 of May 4, 2012 on the central branch public management (The official monitor of the Republic of Moldova, 2012, Art. No. 160-164, 537), with subsequent changes and amendments, part (3) article 132-2 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: Official moyoniyotor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, Item and) parts (2) articles XVIII of the Law No. 281 of December 16, 2016 on modification and amendments in some legal acts (The official monitor of the Republic of Moldova, 2016, Art. No. 472-477 947) DECIDES: the Government
1. Approve Regulations on the organization and functioning of the State Tax Administration, according to appendix No. 1.
3. Recognize invalid some orders of the Government, according to appendix No. 2.
Minister of Finance
Octavian to Armash
Appendix No. 1
to the Order of the Government of the Republic of Moldova of June 5, 2017 No. 395
1. This Provision regulates legal status, mission, the main functions, powers and the rights of the State Tax Administration, its place in structure of public management, and also procedure for the organization of activities.
2. The State Tax Service is organized and functions as the administrative authority in subordination of the Ministry of Finance given authority on administration of taxes, charges and other payments for the benefit of the state.
3. The State Tax Service has the status of the legal entity of the public law, has seal with the image of the State Emblem of the Republic of Moldova and the name.
4. The State Tax Service carries out the obligations in all territory of the Republic of Moldova.
5. The location of the State Tax Administration is the municipium of Chisinau.
6. The State Tax Service is organized and performs the activities based on the Constitution of the Republic of Moldova, presidential decrees of the Republic of Moldova, the laws, resolutions of Parliament and the Government, other regulations, international treaties which party the Republic of Moldova is, and also according to requirements of this provision.
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