The Court of Auditors, in the presence of the Minister-in-Office of the Minister of Justice, Mr. v. Goncalves, Director-general of the customs service, Mr. t. Balițchi, head of the Department of revenue and customs control within the Customs Service Mr. c. Trofăilă, Deputy Chief of the main State Tax Inspectorate, Mr. UI. Melissa, Deputy Director of the licensing Chamber Mr. ed. H, State Secretary of the Ministry of transport and road infrastructure Mr. o. Tahira, head of Directorate technical service, training and related activities of road transport to the National Transportation Agency Mr. UI. Ganesh, Deputy Head Of the Directorate of registration registration of transport vehicles and drivers ' qualification of S.e. SIRC Registru "Mr. i. forest, main specialist of fiscal policy and budget Department of State within the Ministry of Economy Mrs. m. Abraham, the head of the macroeconomic forecasts and Analysis Directorate in the Ministry of Finance Ms. b. Scleruc, as well as other persons with managerial responsibility , being guided by article 2 para. (1) and article 4 para. (1) (a). a) of the law on the Court of Auditors No. 261-XVI of 05.12.2008, has examined the report of the audit of public revenue administration system performance.
The Mission of the audit has been carried out in accordance with article 28 and article 31 of the law on the Court of Auditors and the audit work carried out by the Court of Auditors for the year 20151. The audit was conducted in accordance with auditing standards and good practices in the field. To support the findings and conclusions, the audit took place at the main State Tax Inspectorate, customs service, with sampling audit at the Ministry of finance, Ministry of transport and road infrastructure, Ministry of Justice, the National Motor Transport Agency, State Enterprise "SIRC" Registru, Licensing, Department of judicial administration, National Union of Judicial Executors.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 1Hotărîrea Court of Auditors No. 57 of 08.12.2014 "on approving the audit activity of the Court of Auditors for the year 2015".

Audit activity was oriented towards the attainment of the objective of the audit: "what are the factors that have influenced the level of public revenue collection?" and "Objective Administrators public revenues have efficient processes in the administration of public revenue?".
Examining the audit results and the hearing report, and explanations of persons with responsibility functions present in the public tender, the Court of Auditors has noted: the evolution of the national economy in recent years has been characterized by a sequence of transformations directly and indirectly impact on the public finances, which means the body related economic relations, training and administration of the National Public budget resources components. Full collection of revenue payable by National Public budget is in the interest of all citizens of the Republic of Moldova, being the main source of financing for State needs, the context in which the role of the management system lies with public incomes.
The main indices do you have National Public budget revenues registered an upward trend variable with 13.8% in 2012, with 9.8% in 2013 and with 12.6% in 2014, amounting to 38308.8 URmil.lei.
System performance management of public revenue is affected by the presence of some and the same major problems that persist over a number of years, with negative impact on improving the State's insurance results with the resources necessary for the performance of his duties.
In order to make the management of public revenues, through their duties, directors of revenue to strengthen the activities related to revenue management processes in the National Public budget, with the Elimination of the deficiencies and problems, significantly affecting the quality of making budgetary revenue forecasts, collecting full and in due time of the obligations, monitoring and control of tax incentives, follow-up and implementation of enforcement measures, etc. Thus, it emphasizes the presence of the following deficiencies and problems: • Carențele the estimation process/prognosis of public budget affects the quality of indices, cauzînd frequency alteration thereof depending on the degree of revenue collection in the National Public budget.
• Failure to provide, in the aspect of territorial State tax Inspectorates and customs offices, the collection of taxes at the level of established fees and indicates the presence of reserves in the process of administering tax revenue/customs.
• Neevaluarea facilities in its fiscal costs, the impact of expected and achieved economic growth of the State, as well as long term nerevizuirea of benefiting by some groups of fiscal facilities limited the desired effect.
• Administration of the tax on the income from entrepreneurial activity is affected by the current method of payment and tax reporting obligation on this type of tax, and the low level of voluntary compliance has led to an increase in essential contributors to overdraft.
• The absence of regulations, as well as the existence of incomplete or insufficient rules relating to the methods of planning and organising the activities of tax and customs control; classification of obligations calculated but unpaid; specifying/nomination categories of goods which may benefit from the preferential arrangements for the introduction of the registered capital; prioritizing measures enforceable by the judicial collection of payments due the National Public budget; mode of reporting by other authorities and obligations calculated unpaid etc. determine major hazards to which they are liable the processes for the administration of public revenue.
• Vulnerabilities found in the application of enforcement measures and voluntary insurance; neconlucrarea organs concerned with the right of public revenues; non-related processes of licensing; nedeplină administration of the judicial enforcement of the National Public budget overdraft led to significantly increase the volume of arrears in relation to budget.
• Records of taxable object does not reflect a reasonable basis for estimating the income tax for the use of roads, and the presence of vulnerabilities and problems related to the administration of the tax collecting all her limited budget.
• Carry out tasks not specific tax authorities, stipulated in the legal framework, the core activity of their human resources through the use of immobilization, basic time related activity, involving financial expenses.
Based on the above, pursuant to article 7 para. (1) (a)), article 15(1) thereof. (2) and paragraphs 1 and 2. (4) article 16 c) and art. 34, para. (3) of the law on the Court of Auditors No. 261-XVI of 05.12.2008, Court of Auditors DECIDES: 1. to approve the report of the audit of public revenue administration system performance, which is attached to this decision.
2. this Resolution and the report of the audit shall be submitted to: 2.1. The Ministry of finance, for documentation relating to the audit results, and shall be required to: 2.1.1. to examine the audit results within the College and to take the necessary measures, in accordance with the powers, in order to implement the recommendations;
2.1.2. to draw proposals on regulating mode of prioritization of work executed by financial institutions for collection orders submitted by the various organs, in order to comply with obligations in relation to the primary collection of the National Public budget;
2.1.3. to revise the basic duties of nonspecific activity, carried out by tax authorities, the manner provided the necessary proposals;
2.2. The Principal State Tax Inspectorate, customs service, for documentation, and shall be required to: 2.2.1. to examine the audit results at meetings of collegial organs of leadership;
2.2.2. to elaborate and implement concrete measures to implement the recommendations and removing deficiencies observed;
2.3. The Ministry of transport and road infrastructure, for documentation and examination, after the audit, the results of jurisdiction regarding fee for using roads, and should be required, jointly with the Ministry of finance, to submit proposals in order to establish the procedure for notice to subjects of taxation with tax for the use of roads;
2.4. The National Motor Transport Agency, for documentation and examination, after the audit, the results of the competence and the development of automated procedures to control the processing of tax data collection related to road use and collection of the tax reporting;
2.5. State Enterprise "SIRC" Registru, for documentation and examination, after the audit, the results of jurisdiction regarding fee for using roads, and is required, in conjunction with the National Transportation Agency, to take steps to integrate into the State Register of transport of all motor vehicle related information which forms the object of taxation with tax for the use of roads;

2.6. the licensing Chamber, for documenting and monitoring of internal processes related to planning and management of records, the data on the calculated charges, ach ecătorești enforcement of the enforceable documents related to payments in cash in national and Public budget balance of overdraft not executed;
2.9. The Moldovan Government, for information and possible examination of situations in the field of management of public revenues, in particular in chapter in arrears with its fiscal facilities granted to, and shall be required to: 2.9.1. provided under the terms of the legal framework, the establishment of the Commission to carry out checks on the State Register of transport, particularly problems related to remedy the shortcomings observed and to all audit records of object of taxation.
3. Permanent Parliamentary Commission for economy, budget and finance, for documentation.
4. About measures taken to execute subpunctelor 2.1. -2.8. of this Decision and concerning the implementation of the audit recommendations will inform the Court of Auditors on a semi-annual basis within 18 months after the date of its publication in the Official Gazette of the Republic of Moldova.
5. excluded from the system of monitoring the decisions of the Court of Auditors referred to in the respective compartment from the audit report, given its reiteration of recommendations partially implemented/requirements.
6. this Decision shall be published in the Official Gazette of the Republic of Moldova in accordance with article 34 para. (7) of the law on the Court of Auditors No. 261-XVI of 05.12.2008.