of April 4, 2017 No. 13
About procedure for issue of standard forms of source documents of the strict accounting
In pursuance of the item 4) and 34) h. (2) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (pereopublikovan in Monitorul Oficial al Republicii Moldova, 2007, special release) and provisions of the Order of the Ministry of Finance No. 50 of March 15, 2017. PRIKAZYVAYU:
1. Approve Regulations on procedure for issue of standard forms of source documents of the strict accounting.
2. To impose control over execution of this order on Management of the organization of activities of servicing and debts, General management of management of risks, General management of administration of large taxpayers and General management of economy and finance.
4. To general management of methodology of taxes and fees to bring this order to the attention of all structural and territorial subdivisions and to publish this order in Monitorul Oficial al Republicii Moldova.
Chief of GGNI
to the Order of the State tax authorities of the Republic of Moldova of April 4, 2017 No. 13
1. Standard forms of source documents of the strict accounting (further – forms) are issued to the subjects and physical persons performing independent activities who shall use them in the activities according to acting legislative and regulations.
2. The State Tax Service gives to taxpayers opportunity to perform the order of the following standard forms:
a) act of purchase of goods;
b) act of purchase of services in letting of property and related expenses;
d) the receipt on acceptance of non-tax payments (1-SF);
e) the receipt on acceptance of tax payments (2-SF);
f) delivery note;
g) appendix to delivery note;
h) tax delivery note;
i) appendix to tax delivery note;
j) route sheet of the car;
k) route sheet of the cargo vehicle;
l) route sheet of the bus;
m) count sheet of purchase of milk.
3. The physical persons performing independent activities from categories of source documents can demand only the act of purchase of goods and receipts.
4. Taxpayers request issue of the standard forms established in the item 2, in management of tax servicing of the State Tax Administration in the place of servicing or online by means of the automated electronic system "Online Order of Standard Forms" (further – System) which are printed out on paper or the range of numbers and series which are the alternative order form of standard forms.
5. In case of submission of the request about issue of standard forms to management of tax servicing of the State Tax Administration authorized persons of business entity or based on the power of attorney signed by them fill in the statement order. Subsequently, based on the submitted application, the receipt in which bank details for payment of required forms are specified is issued to the applicant.
6. For application about issue of standard forms by means of electronic means of remote transfer taxpayers will use the information electronic system "Online Order of Standard Forms". By means of System taxpayers have possibility of filling, the signature and transfer of the request of the required number of source documents to the State Tax Administration, viewing of the transferred information, receipt of the receipt and the receipt. For receipt of access to System the taxpayer shall request access to the electronic service "Online Order of Standard Forms" from the operator of GP "Fiscservinform". Connection of taxpayers to System is performed by the operator free of charge, on the basis of the agreement of connection to electronic tax services signed with GP "Fiscservinform".
7. Required forms according to the applications submitted by taxpayers according to item 5 and the item 6, are issued free of charge and only signed by officials of business entity or based on the power of attorney signed by them in case of submission of the receipt and the payment order confirming money transfer.
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