On Approval Of The Regulations On The Decline And Extinction By Making The Tax Liability Evidenţăspecială

Original Language Title: cu privire la aprobarea Regulamentului privind modul de stingere prin scădere și luare la evidențăspecială a obligației fiscale

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on approving the Regulation on the decline
fighting mode and making the special tax obligation evidence

Posted: 12/18/2015
in the Official Gazette

Nr. 340-346
Article No: 2636

Pursuant to Art. 174, 190 para. (4) and art. 206 of the Tax Code on ensuring consistent enforcement of tax law provisions in respect of the decline and extinction of tax obligations by making their special evidence and art. 133 para. (1) c)


1. The Regulation on the way to extinction by making special record decline and tax obligations in accordance with Annex 1 to this Order.
2. Responsibility for executing the provisions of the Regulations on the decline and extinction by making the special record tax liability lies with the territorial fiscal inspectorates and heads of specialized state tax inspectorates.
March. Department document management and archiving will bring this order to all state tax inspectorates and other bodies territorial jurisdiction.
4. Directorate methodology, statistical evidence and tax will publish this order in the Official Gazette of the Republic of Moldova.
May. From the date of approval of this Order repealing Regulation 4/2 of 1 April 2003 (Official Gazette of the Republic of Moldova no. 126 of 27/06/2003).