ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of June 5, 2017 No. 395

About approval of the Regulations on the organization and functioning of the State Tax Administration

1. Approve Regulations on the organization and functioning of the State Tax Administration, according to appendix No. 1.

2. Establish the extreme number of staff of the State Tax Administration in number of 1800 established posts.

3. Recognize invalid some orders of the Government, according to appendix No. 2.

Appendix No. 1

to the Order of the Government of the Republic of Moldova of June 5, 2017 No. 395

Regulations on the organization and functioning of the State Tax Administration

I. General provisions

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.

II. Mission, main functions, powers and rights of the State Tax Administration

7. The mission of the State Tax Administration consists in ensuring tax administration by means of creation to taxpayers of conditions for compliance with law and implementation of monitoring of process of observance and in uniform application of policy and rules in the tax sphere.

8. The main functions of the State Tax Administration are:

1) development of strategy and the organization of management system in the sphere of tax administration;

2) administration, according to the law, taxes, charges and other income of the national public budget carried to its competence including expression of official position of the State Tax Administration on application of the tax legislation;

3) provision of services to taxpayers;

4) the prevention and fight against tax offenses, including tax avoidance;

5) tax control;

6) establishment of offenses;

7) forced collection of the shortages and other payments which are not brought in time in the national public budget;

8) consideration of claims;

9) the edition of the regulations regulating application of the tax legislation within the competence provided by legal acts;

10) coordination, management and control of application of legal regulation in the sphere of the activities, and also functioning of the structural divisions;

11) management of personnel, financial and material resources, support of specific activities by means of information technologies and communication, legal representation, internal audit, and also internal and external relations;

12) international cooperation in the sphere of tax administration;

13) establishment of the crimes provided by Articles 241-242, 244, 244-1, 250-253 and 335-1 Criminal codes of the Republic of Moldova No. 985/2002;

14) implementation of criminal prosecution concerning the crimes provided by Articles 241-242, 244, 244-1, 250-253 and 335-1 Criminal codes of the Republic of Moldova No. 985/2002;

15) implementation of special search activities concerning the crimes carried to its competence according to the Code of penal procedure of the Republic of Moldova No. 122/2003.

9. The State Tax Service has the following powers:

1) general powers:

a) implementation is promoted in the sphere of the activities of the program of board and others public by the politician by development and application of general or sectoral medium-term and long-term development strategies;

b) watches the organization of effective and consecutive management of tax administration;

c) directs activities of services for collection of the local taxes and charges;

d) implements management model internal and external risks of organization;

e) provides management of personnel resources of organization;

f) prepares the conclusions on the drafts of regulations developed by other bodies of the public power which contain the measures relating to the sphere of its activities;

g) participates in development of changes and amendments in the tax legislation, projects of methodical regulations, and also other regulations which contain provisions on tax administration;

h) develops drafts of acts of normative nature, the procedure of application of the provisions concerning administration of the income of the national public budget carried to its competence including expresses official position of the State Tax Administration. The official position of the State Tax Administration affirms the order of management of the State Tax Administration and is published on the official web page of the State Tax Administration;

i) initiates measures for development and proper implementation of the international relations in the sphere of the activities;

j) cooperates with the bodies of the public power and public organizations or other subjects having powers on application of the law or interested in realization of provisions of the tax legislation in the part concerning tax administration;

k) manages information on collection of the administered income;

l) considers claims (provisional statements) to the acts issued when implementing powers;

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