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 Government No. 294 of 17.03.1998 about accomplishment of the Presidential decree of the Republic of Moldova N 406-II of December 23, 1997 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 konformirovaniye, General management of administration of large taxpayers and General management of economy and finance.
3. Repeal the Order GGNI on procedure for issue of standard forms of source documents of the strict accounting (except for tax delivery notes) No. 780 of June 18, 2013 and the Order GGNI on procedure for provision of series and the range of numbers of printed forms of source documents on paper without protective marks, except superimposed, tax delivery notes and appendices to them, No. 995 of July 7, 2014.
4. To general management of methodology of taxes and fees to bring this order to the attention of all structural divisions of the State Tax Administration 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) it is excluded;
g) it is excluded;
h) tax delivery note;
i) power of attorney;
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;
n) the notice accompanying goods.
3. The physical persons performing independent activities from categories of source documents can demand only 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. The method of receipt of access to System is regulated by the Instruction about procedure for use of electronic tax services approved by the State Tax Administration.
7. Required forms according to the applications submitted by taxpayers according to item 5 and the item 6, are issued for a fee 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, the identity certificate and payment order confirming money transfer.
If transactions according to the bank account of the economic agent are suspended or the taxpayer has no bank accounts, he has the right to pay/transfer money to account of the State Tax Administration, the proof of transfer is the payment order confirming money transfer with indication of in purpose of payment of the name of the company, fiscal code of the company on behalf of which transfer/payment is performed (example: payment of standard forms of source documents of the strict accounting on behalf of the company "........." fiscal code......).
9. The order about assignment of series and range of numbers for the subjects which are independently printing forms is performed by means of System free of charge. For the order the subject specifies document type on which series and the range of numbers, and required quantity are requested.
10. Assignment of series and range of numbers for the subjects which are independently printing forms is performed by System automatically, and the company receives the receipt which contains information on the appropriated series and the range of numbers.
11. The subjects having series and the range of numbers reflected in the receipt are allowed to use the standard forms of source documents of the strict accounting specified in the item 2 this provision, printed independently including by means of the third parties, according to the conditions established by the current legislation.
12. For exception of unreasonable orders of series and the range of numbers for the forms listed in item 2 of this order, the system will provide to the business entities served in General management of administration of large taxpayers, the range to 10 000 units, and other business entities – the range of 1000 units on each type of form.
13. If the subject is subject to reorganization by consolidation (merge and accession), crushing (separation and allocation) or transformations, he has the right to re-register the unused printing standard forms of source documents of the strict accounting issued by the State Tax Administration on the legal successor.
For re-registration of unused printing standard forms of the source documents of the strict accounting issued by the State Tax Administration the subject shall submit the application for the legal successor.
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