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Concerning Modification And Completion Of The Order Of The Msti Nr. 400 14 March 2014 "regarding The Approval Of The Instruction Concerning The Records Of Obligations In Relation To The Budget"

Original Language Title: privind modificarea și completarea Ordinului IFPS nr. 400 din 14 martie 2014 „Cu privire la aprobarea Instrucțiunii privind evidența obligațiilor față de buget”

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    Under article 133, paragraph 1. (1) (a). c) and article 190 paragraphs 1 and 2. (4) of the tax code no. 1163-XIII of 24 April 1997 (reprinted: Official Gazette of the Republic of Moldova, Special Edition from 08.02.2007), as amended and supplemented in order to ensure the application of art. 136 lit. h), in order to improve tax administration, as well as the implementation of on-line mode for accessing Certificates regarding the lack or existence of overdraft, I HEREBY ORDER: i. Statement regarding the records of obligations in relation to the budget, which was approved by Order No. MSTI 400 14 March 2014 is modified and completed as follows: 1. In chapter I, "General provisions":-section 2 should be filled in in the end with the term "commune": "Locality-name and/or unique identification code of the locality, according to CATUM. Until the enforcement of the provisions of this order, shall be the data structure related code locality, as determined by the system according to an algorithm, based on registration data of taxpayers from state tax Register later, they will be identified on the basis of tax documents registered in the system. "
2. In Chapter VIII "generate reports":-49 Point lit. the following shall be added) among MY hikes Computation CC01 delay (penalității) with the next row "CC01DP report determining an increase in late payments".
3. Under chapter IX "CC01 Report Generation":-At paragraph 50: Annex 4 are amended. 3 the Report which relates to the Statement of the model form which meets CC01 annex. 1 to this order.
-In paragraph 54, subparagraph d) is exposed in the following editorial board: "d) depending on the combination of fields with indicator" tax "," locality "and" subdivision "can be obtained from the following versions of the report:-CC01 per taxpayer, giving data on cumulative fiscal bodies, subdivisions and locality;
-per taxpayer, with specification of tax bodies and locality;
-per taxpayer, with specification of subdivisions;
-per taxpayer, with specification of fiscal bodies, breakdown and locality.
4. After chapter X, chapter is completed by the Statement "X 1. CC01DP Report generation "as follows:" the report CC01DP report on the determination of an increase for delay (annex 4. 4.1 the Instructions) in the manner exposed in annex 2 to this order is intended for the taxpayer and the tax body for deciphering the source for calculating/recalculate increase delay in the system (transaction operation/M401) and offers the possibility of selecting information application (calculation) of the increase for delay on several periods within a fiscal obligations, and as a tool for calculating/delay increase recalculation in the case of a lack in the information system of the facts (the findings) breeding or fighting obligaților.
CC 01DP report contains the following areas: (a) information concerning the taxpayer);
b) data on the issue;
c) additional extraction criteria;
d) transactions;
e) calculation basis (the amount not paid on the base payment/valoarea payment recalculated);
f) period (s) of extraction with the delimitation of "from" and "until"), which relates to which it was calculated the increase for delay/recalculated;
h) share daily hikes of late;
I) number of days of delay;
(j) the amount of the increase for delay);
k) from the date of the recalculation of concrete;
it increase the adjusted delay);
m detalizarea's tax organ), a village and subdivision. "
5. Chapter XIII "Generating reports regarding lack or existence of overdraft in relation to budget":-In point 74 of the phrase "Instruction No. 7" shall be replaced with the words "No. 4.4, nr. 7.2. " Annex 7 to the Instructions is excluded. Annex 8 to be read Instruction will correspond to the annex. 5 to this order. Provided, generated both by tax authorities and by the public authorities, should be recorded and kept in a special electronic system (annex 6 to this order) that corresponds to the schedule. 11 of Instructions.
75-Point from the Statement in the next editorial board:-75 ". Certificate regarding lack or existence of debts to the budget is generated depending on the requester: 1) by public administration authorities invested with the powers concerned, for the purposes of the execution of their duties (form CC-04 AE) (Annex 7.1 to Instruction) conforming to the specimen in the annex. 3 to this order;
2) by tax authorities at the request of taxpayers (form CC-04 AE (Annex 7 to the Instruction) in accordance with the model in annex 4 to the present order. "6.-76 Point from the Statement in the next editorial board:" 76. Certificate CC-04 AE generated by the public authority in the system will contain the following information: a) the number and date;
b) consignee;
c) data about payer;
d) attesting the lack or existence of arrears according to the system;
e) endorsements. (The information in question will automatically generate if taxpayer records in arrears with its worth more than 100 Lions in order to atenționării the public authority about the right of the taxpayer to submit the certificate issued by the tax authorities of the place of the taxpayer.)
77-point is excluded from Instruction.
-' 78. Where the taxpayer, following the examination of the submissions in its accounts from the automation system, considers that the amount of unpaid obligations to the budget is not delayed, it may request issuance and issuance of the certificate by the CC AE 04 tax authorities of the place of the taxpayer, what is atenționată public authority, by completing the heading "additional information" in the case of the issuance of the certificate (the view) by it (form CC01AEA).
-' 79. The certificate form CC of AE 04 tax contains the following data: 1) completed: a) the number and date;
b) recipient: for the purposes of the requirements of article 16 of the law on public procurements no 96-XVI from April 13, 2007, at the respective section of the menu indicate the phrase: "For participation in public procurement procedures") information about the taxpayer;
d) attesting the lack or existence of arrears according to the system;
2) completed by the inspector, in addition to those referred to in point 1): a) if the taxpayer is in arrears with its record in the amount greater than 100 lei, the tax body through, completing the NOTE according to the annex. 12 at the Instruction, which corresponds to annex. 7 at this order, adjust the actual situation of the taxpayer regarding the lack or existence of overdraft vis-BPN; 
b) authentication by the tax body. "-paragraph 80 of the Instruction is amended by replacing the term" and "with", "(comma), and at the end is completed with the phrase" and the number of copies necessary. "
84-Point of An expose in the next editorial board: "the certificate form CC AE 04, accessed by the tax system and perfected in the manner exposed in sections 78-83, are issued in the number of copies required by the taxpayer and one copy for the tax which, attached to the taxpayer's request, service, documents certifying the accounts and statements of the system filed in file, it is the taxpayer. "II. Annexes No.1, no. 2, no. 3, no. 4, nr. 5, nr. 6 and no. 7 to this order shall constitute a part of the order.
III. The Directorate and statistical methodology, highlighting tax will ensure the publication of the order in question in the Official Gazette of the Republic of Moldova.
IV. The order shall take effect from the date of publication.