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Concerning Modification And Completion Of Some Legislative Acts

Original Language Title: cu privire la modificarea şi completarea unor acte legislative

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    The Parliament adopts this organic law.
Art. I.-the tax code no. 1163-XIII of 24 April 1997 (reprinted in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with amendments and additions thereto, shall be amended and shall be completed as follows: 1. In the text of the code, the expressions "of the main State Tax Inspectorate under the Ministry of Finance", "the main State Tax Inspectorate", "territorial State Tax Inspectorate", "specialised state tax inspectorate" territorial tax body, "", "", the tax body from any grammatical form, shall be replaced with the words "State tax service" to form the corresponding grammar, unless this Act provides otherwise.
2. In article 1 (1), the words "tax authorities" shall be replaced with the phrase "the State Tax Inspectorate".
3. Article 4 shall be supplemented by paragraph 3 with the following contents: "(3) the rules and procedures according to which the Republic of Moldova/receiving mutual administrative assistance in tax matters in accordance with the international treaties to which Moldova is party shall be approved by the Government."
4. In article 5: paragraph 9) is repealed;
in point 18) letter b), the words "the entry value of" shall be replaced with the words "cost of entry";
at paragraph 26), the words "tax authorities" shall be replaced with the phrase "the State tax service", and the words "tax authorities have the right"-with the words "State tax service entitled";
at paragraph 36), the word "lawyers," it excludes, and finally section is completed with the text: "the provisions of this section shall not extend to the persons mentioned in paragraph 362)." shall be added to article sections 361) 362), 45) and 46) with the following content: "361) self-employed-trade activities carried out by a natural person residing only on an individual basis, without an organizational-legal form in the result of which derives income.
362) professional activities in the justice sector-permanent activity within the forms of organisation of activity prescribed by law by the lawyer, the lawyer-in-training, public notary, bailiff, administrator, mediator, legal expert attached to the Office of judicial expertise, the translator/interpreter. "
"45) advance tax Solution-individual administrative act issued by the State tax service an application in solving individuals and juridical persons engaged in entrepreneur activities relating to the application of tax legislation on a (certain) situations and/or future transactions.
46) housing-housing that meets the following conditions: a) is the property of the taxpayer for a period of at least 3 years;
b) constitutes the taxpayer's domicile/residence during the three years up to the time of sale. "
5. In article 8 (1) shall be supplemented with the letter e1) with the following content: "e1) to request and obtain from the State tax service tax solution early in the individual module and under the conditions provided for in this code." (2): the letter b), the words "tax body in whose radius" shall be replaced with the words "subdivision of the State tax service in the" and the words "tax"-with the words "subdivision of the State tax service";
the letter c), the words "accounting" shall be replaced with the word "accounting" and the word "accounts" with the word "records";
the letter f), the words "accounting" shall be replaced by the word "accounting";
paragraph shall be completed with the following f1): f1 ") in case of request of individual tax expected to submit to the State tax service, at first request, truthful information, documents, explanations and/or additional tests concerning the work done, on the circumstances and/or future transactions;" the letter i), the words "taxation" shall be replaced with the phrase "the State tax service.
6. In article 11, paragraph 3, the words "taxation" and "fiscal authorities" shall be replaced respectively with MediaWiki "State tax service and the State tax service".
7. In article 12: paragraph 1) shall be completed in the final with a new paragraph as follows: "the purpose of this notions, it is not considered royalty payments: (a) the full purchase) of any property, or any right of ownership of all items mentioned above;
b payments for purchases) software intended exclusively for the operation of that software, including installation, implementation, customization, storing or updating it;
(c) payments for the full acquisition) has a copyright of a software or a limited right to copy solely for the purpose of its use by the user or for the purpose of sale in the form of a distribution contract;
d) payments to obtain rights to distribution of a product or service, without giving the right to reproduction;
e) payments for access to satellites through the leasing of transponders or for the use of cables, pipelines for the transport of energy times, gas or oil, where the customer is not in possession of the transponders, cables, fiber optic cables, pipelines or similar technology;
f) payments for the use of electronic communications services roaming agreements, radio frequencies, electronic communications between operators. "point 14) shall be completed in the end with the text:" for the purposes of this getting 1,900 from games of chance conducted in the casinos or slot machines game represents the positive difference between the value of the sum of the cîştigată and the amount staked, confirmed documentary. In other cases, a win is the sum total cîştigată. "
8. Article 121 shall be supplemented by paragraphs (4) to (6) with the following contents: "(4) by way of derogation from paragraph 1. (1) operators who are entitled, in accordance with the provisions of the law on accounting, to apply a different discharge period of a calendar year, the fiscal period income tax corresponding to the period for the preparation and presentation of financial statements. In this case, tax period shall constitute a term of any 12 consecutive months.
(5) Fiscal Period referred to in paragraph 1. (4) it will alter only if the reporting period for preparation and presentation of financial statements is amended in accordance with the provisions of the law on accountancy.
(6) before applying a new tax period in accordance with paragraph 1. (4) or (5), the operator shall be obliged: a) to inform the State tax service and submit its documents relating to the change of the fiscal year, as determined by the State tax service;
b) to apply the transitional fiscal period and the rules set out in Chapter 3. 72 of this title. "
9. In article 13 (1): (a)) shall read as follows: "legal and physical persons) are residents of the Republic of Moldova, which carries out entrepreneurial activity, persons performing Professional services as well as persons engaged in professional activities in the justice sector, which, during the tax period, obtain any income from sources in the Republic of Moldova, as well as from any sources outside of the Republic of Moldova" paragraph is completed with the following letter b1) table of contents : "b1) resident natural persons who are self-employed and during the tax period shall obtain any income from sources in the Republic of Moldova from any sources outside of the Republic of Moldova for their activity in the Republic of Moldova".
10. Article 14: under paragraph (1): (a)) shall read as follows: "any income) sources in the Republic of Moldova, as well as from any sources outside of the Republic of Moldova, except deductions and exemptions to which they are entitled, racked up legal and physical persons-residents of the Republic of Moldova, which carries out entrepreneurial activity, persons performing Professional Services as well as persons engaged in professional activities in the justice sector, "paragraph is completed with the letter b) with the following content:" b1) proceeds from any sources in the Republic of Moldova, as well as from any sources outside of the Republic of Moldova for its activity in the Republic of Moldova obtained by individuals resident self-employed; "in paragraph 3, after the words" referred to "insert text" cap. 101 and 102 and the "and" and (35) "shall be replaced with the text" (35) and (36). "
11. Article 15: paragraph a), ' replace, 29640 "in both cases, with the figures" 31140 ";
the letter d), the words "accounting" shall be replaced with the word "accounting".
12. Article 18: the letter b), the words ", in accordance with the provisions of cap. 9 "is excluded;
the letter "e"), the text "art. 37 para. (7) "shall be replaced with the text" art. 40 para. (6)”;
in f1 and f2)), the words "tax year" shall be replaced with the words "fiscal period".
13. Article 20:

the letter m), after the words "economic operator" insert the words "and the contributions paid to cover financial losses and negative net asset balance";
point p1), after the words "and/or from lotteries," insert the words "and/or sports betting,";
Article shall be supplemented with the letter y3) with the following content: "y3) income derived by resident natural persons (citizens of the Republic of Moldova and stateless persons) from disposal of dwelling;".
14. Article 9 (3): at points 2 and 3)), the words "tax year" shall be replaced with the words "fiscal period";
point 31) shall read as follows: "31) settlement date is considered the date reflected in the statement of account of the Bank, and in other cases-the date referred to in the primary documents, according to a financial filing method based on national accounting standards and IFRS. ' paragraph 4 shall read as follows:" (4) a person who makes a donation in the form of money is considered as a person who has earned income in the magnitude of the amount of money donated with the exception of the amount donated by an individual who does not have entrepreneurial activity during a tax period in part where the total amount does not exceed taxable income obtained during the fiscal reporting. The provisions of this paragraph shall not extend to persons who make donations to persons who have the status of a relative, or cranberry degree. "
15. In article 22, paragraph 5, the words "tax year following that" shall be replaced with the words ' fiscal period following that. "
16. Article 24: in paragraphs (1) and (10), the words "tax year" shall be replaced with the words "fiscal period";
in paragraph (11) shall be completed in the final text "and/or for the benefit of individuals who are self-employed in accordance with cap. 102 ";
paragraph (15), the words "tax year" shall be replaced with the words "fiscal period";
(151) shall read as follows: "(151) a deduction for expenses incurred by taxpayers in the course of the fiscal year, as set out in the business plan or in the statement of expenditure for the purposes laid down in the collective labour contract. Deductibility ceiling for these expenses constitute 0.15% of the staffing, payroll. "in paragraph (16), the word" year "shall be replaced with the words" fiscal period ".
17. In article 25, paragraph 3, the words "tax year" shall be replaced with the words "fiscal period".
18. In article 26, paragraph 3, the words "tax year" shall be replaced with the words "fiscal period".
19. Article 27: paragraphs (5) and (6), the words "tax year" shall be replaced with the words "fiscal period";
paragraph 8: the letter a), the words "tax year" shall be replaced with the words "fiscal period", the words "tax year"-with the words "fiscal period", and the words "year"-with the words ' fiscal period in question ";
the letter b), the words "tax year" shall be replaced with the words "fiscal period";
to paragraph 9 (b)), the words ' and for international air transportation, in the amount of 100% "shall be replaced with the words ' and in the case of repair expenses of international air transportation, in the amount of 100% of the amount calculated in the operational leasing incurred during the tax period";
in paragraph (10) (a)) and b), the words "accounting" shall be replaced with the word "accounting".
20. In article 29, paragraph 3, the words "tax year" shall be replaced with the words "fiscal period".
21. Article 32: in paragraph 1, the words "tax year" shall be replaced with the words "fiscal period", the words "year"-with the words "current fiscal period", and the words "five years" with the words "the following five fiscal periods";
in paragraph 2, the words "one of the following fiscal years of the person" shall be replaced with the words "one of the following tax periods", and the words "the next four years," with the words "the following four fiscal periods";
in paragraph 3, the words "one year" shall be replaced with the words "a fiscal period".
22. Article 33: (1) figures "10128" shall be replaced with figures "10620";
under paragraph (2): in the introductory part, the figures "15060" shall be replaced with figures "15840";
the letter "e"), the words ' disabled person since childhood "shall be replaced with the text" person with disabilities as a result of congenital or childhood diseases ".
23. Article 34: (1) figures "10128" shall be replaced with figures "10620";
under paragraph (2), the figures "15060" shall be replaced with "figures" 15840.
24. Article 35: paragraph 1 shall read as follows: "(1) the taxpayer (resident individual) is entitled to an exemption amounting to 2340 of lei annually for each person maintained, with the exception of persons with disabilities as a result of congenital or childhood disorders for which exemption 10620 lei annually." (2): the letter a), after the word "disability" shall be inserted the words "as a result of a congenital disease or";
in subparagraph (b)), ' "shall be replaced with 10128 figures" 10620 ";
in paragraph 4, the words "shall be granted" shall be replaced with the words "shall apply".
25. Article 36: under paragraph (1), the words "tax year" shall be replaced with the words "fiscal period";
in paragraph 2, the words ' and to the art. 533 "is excluded;
in paragraph (4) (a)) and in paragraphs (5) and (7), the words "tax year" shall be replaced with the words "fiscal period".
26. Chapter 5 shall read as follows: "Chapter 5 GROWTH and LOSS of CAPITAL in article 37. The subjects of capital growth or loss provisions of this chapter shall apply to all taxpayers (individuals or businesses), residents and non-residents of the Republic of Moldova, which sell, Exchange or otherwise alienate capital assets.
Article 38. The scope of this chapter sets out how the determination, for tax purposes, the amount of capital increase arising from the sale, Exchange or other form of disposal of capital assets.
Article 39. Capital assets (1) capital assets means: a) shares, bonds, other securities ownership in entrepreneurial activity;
b) unused private property in entrepreneurial activity;
c) land;
(d) purchasing or opţionul) sale of capital assets.
(2) the increase in the capital gain or loss is not recognized in the case of redistribution (transmission) of the property between the spouses or between former spouses, if such a redistribution (transmission) arises from the necessity of sharing common property in case of divorce.
Article 40. Determination of growth or loss of capital (1) the size or growth capital loss arising from the sale, Exchange or other form of disposal of capital assets is equal to the difference between the amount charged (earned income) and the value of those assets.
(2) the amount charged as a result of the sale, Exchange or otherwise transfer of capital assets is equal to the sum of money or the value assessed at the market price of capital assets acquired in the form nemonetară.
(3) the size or growth capital loss arising from Exchange-trading of shares through a broker/an investment firm shall be determined on the basis of the report of the broker/investment company, as established by the Ministry of finance.
(4) a person who makes a donation is deemed to have sold donated at a price that represents the maximum value from its base or his price adjusted at the time of donation.
(5) an increase in the capital gain or loss is not recognized for tax purposes in the case of concluding a contract of donations between relatives of the first degree, as well as between the spouses.
(6) the growth or capital loss resulting from the sale, Exchange or other form of disposal of the housing base is not recognized for tax purposes.
(7) the amount of the capital increase in the fiscal period is equal to 50% of the excess amount of capital increase recognized above any capital losses incurred during the tax period.
Article 41. Restrictions on the deduction of capital losses (1) the taxpayer (natural or legal) deduction for capital losses only in limits to growth capital.
(2) capital gains and losses of economic agents whose deduction is not permitted under paragraph 1. (1) during the fiscal concerned are considered to be capital losses incurred in the next fiscal period.
Article 42. The value basis of capital assets (1) the value Basis of capital assets shall be confirmed documentary as established by the Ministry of finance and is: (a) capital assets) acquired;

b) value capital assets created by the taxpayer. In case of lack of documents confirming the value of the estate, constructed with their own forces of natural person not carrying out entrepreneurial activity, constitutes the basis of the value market value estimated by the cadastre;
the value of c) (at the time of awarding the right to property) obtained as a result of redistribution (transmission) of property in joint property between spouses or former spouses, if such a redistribution (transmission) arises from the necessity of sharing common property in case of divorce;
d) the market value of capital assets (at the time of awarding the right to property) obtained through inheritance, donation or by way of contract maintenance for life;
e) market value of capital assets (at the time of awarding the right to property) obtained through Exchange;
f) value of capital assets privatized;
zero g) capital assets acquired free of charge, and in the absence of documentary confirmation of the base value.
(2) the value of the shares shall not be increased by the amount of dividends in the form of shares which does not change in any way the participation of the shareholders ' shares in the capital of an entity and which were distributed in fiscal periods till 2009.
(3) the value of the shares acquired before January 1, 1998 shall be determined based on the value of shares as at 31 December 1997, which is calculated as the ratio between share capital and total number of shares issued.
(4) the adjusted value Basis of capital assets is the basis of the value of capital assets: a) reduced the size of the tear, exhaustion or other changes in the value of capital assets, which shall be cancelled on account of fixed assets;
b) plus the value of recondiţionărilor and other changes in the value of capital assets accumulated fixed assets account.
(5) reductions and increases in value base of capital assets that have occurred until 1 January 1998 shall be carried out according to the normative acts in force up to that date.
(6) the value Basis of capital assets shall be adjusted with the positive differences resulting from the revaluation of capital is carried out in accordance with cap. IV of law No. 1164-XIII of 24 April 1997 for implementation of titles I and II of the tax code. "
27. Article 44: (3): the letter a), the words "tax year" shall be replaced with the words "fiscal period";
the letter b), the words "tax year" shall be replaced with the words "fiscal period", and the words "another year"-with the words "another fiscal period";
the letter c), the words "tax year" shall be replaced with the words "fiscal period";
in paragraph 8, the words ' first fiscal year "shall be replaced with the words" the first fiscal period ", and the words" on the current fiscal year and each of the next two years "with the words" on the current fiscal period and on each of the next two fiscal periods ".
28. In article 45: in paragraph 3, the words "table of contents fiscal year" shall be replaced with the words "tax included" period, the words "year"-with the words ' fiscal period in question "and the words" with the exception of the year "-with the words" excluding tax period ";
in paragraph 4, the words "fiscal years" shall be replaced with the words "tax periods", the word "year"-with the words "fiscal period" and the word "year" in both cases-with the words "fiscal period".
48. in article 29, the words "tax year" shall be replaced with the words "fiscal period".
30. In article 49: the introductory part shall read as follows: "taxation of free economic zones residents covered by law No. 440-XV of 27 July 2001 concerning free economic zones has the following features: ";
Article shall be supplemented by the letters e and f)) with the following contents: e) residents who have benefited from the exemption under subparagraph (a). c) and (d)) and investing in fixed assets of their enterprises and/or infrastructure development in the free economic zone are entitled to benefit repeatedly of income tax exemption on income from export outside the customs territory of the Republic of Moldova of goods (services) in the free economic zone or from delivery of goods (services) in the free economic zone by other residents of free economic zones starting next quarter in which it was achieved the amount of additional investment, provided that the average number of employees registered in the calendar year following the year of achieving additional investment volume will exceed by 20% the average number of employees registered in the preceding calendar year for the achievement of the investment volume;
f) fiscal facility referred to in e) are granted depending on the size of the capital invested, as follows:-for a capital equivalent to at least a million dollars-exemption for a period of one year;
-a capital equivalent to at least 3 million u.s. dollars-a relief for 3 years;
-a capital equivalent to at least 5 million us dollars-a period of relief. "
31. In article 52: (1) to be completed in the final text ", namely: a) Association-according to law No. 837-XIII of 17 May 1996 regarding public associations;
b) Law Foundation-nr. 581-XIV of 30 July 1999 concerning foundations;
c) charity-according to law No. 1420-XV of 31 October 2002 regarding philanthropy and sponsorship;
d) religious organization-according to law No. 125-XVI dated 11 May 2007 concerning freedom of thought, conscience and religion;
e) political parties and socio-political organizations-according to law No. 294-XVI of 21 December 2007 concerning political parties;
(f) periodic) publications and news agencies-media law nr. 243-XIII of 26 October 1994, and law No. 221 of 17 September 2010 concerning the privatisation of its regular publications. "in paragraph (2) shall be supplemented with the letter a1) with the following content:" a1) economic activity provided for in the statutes, regulations or other documents of incorporation meets the objectives and goals laid down in the statutes, regulations or other documents of incorporation and resulting directly therefrom; "in paragraph (4) shall read as follows:" (4) the right to income tax exemption on income produced from the date of registration in the Ministry of Justice organization. "(5) shall be repealed.
32. In Article 541 paragraph (3) shall read as follows: (3) the economic operators referred to in paragraph 1. (1) tax regime may choose under this chapter or the tax regime applied to the general mode if they: a) according to the situation on the 31st of December of the fiscal year preceding the fiscal year for a declaration, obtained from operational activity from T.V.A. exempt supply or from taxable and exempt supply T.V.A. amounting up to 600000 lei;
b) according to the situation on the 31st of December of the fiscal year preceding the fiscal year for a declaration, had secured from the operational activity;
c) were recorded during the tax period for declaration.
Choosing the tax regime is achieved by indicating in the accounting policy of an entity, for the subjects referred to in subparagraph (a). a) and b) until April 25, and for the subjects referred to in subparagraph (a). c) until the 25th day of the month following the quarter.
33. the title of chapter II shall be supplemented with the following contents: 72 "Chapter 72 TAX TREATMENT when APPLYING the TRANSITIONAL FISCAL PERIOD INCOME TAX Article 545. Subjects of taxation Subjects of taxation are businesses which apply the transitional fiscal period under art. 121 paragraph 2. (6) (a). b). Article 546. The fiscal period of the transition period between the end of the current tax period and the first day of the new fiscal period means the period of fiscal transition. Thus, the fiscal period of transition between one month and 11 months.
Article 547. The object of taxation is the subject of taxation determined in accordance with the rules laid down in this title, except for the amount of wear on the property which is equal to the sum of the depreciation, calculated in accordance with art. 26 and 27, divided by 12 months, multiplied by the number of months of the fiscal year.
Article 548. The share of tax income tax Share is the share referred to in article 1. 15 (a). b) and d).
549 article. The method of calculation, payment and reporting (1) income tax Calculation is carried out by applying the tax upon the object of taxation.
(2) Payment to the budget of income tax shall be paid in instalments until the 25th day of each month of the tax period of transition, in amounts equal to 1/12 of the amount calculated as the tax) to be paid in accordance with this chapter, for the tax period of transition; or b) tax to be paid in accordance with this title, for the previous fiscal period.

Final payment of obligations relating to income tax shall be made not later than the time limit set for submission of the Declaration in respect of the tax on the income tax for the period of transition.
(3) the subjects of taxation economic agents according to this chapter shall be subject to the provisions of cap. 12 and 13 of this title.
(4) the Declaration with respect to income tax shall be submitted, together with the financial statements for the fiscal period concerned, not later than 3 months after the end of the fiscal period of transition.
(5) the form and manner of completing the Declaration in respect of income tax in accordance with the form and manner set out in art. 83 para. (4).”
34. Article 55 shall be added to paragraph (3) with the following contents: "(3) additional Contributions of founders, partners, shareholders or members of the entity, carried out as a contribution to cover the losses incurred during periods of previous management, are not subject to taxation."
35. Article 58: in paragraph 31, the words "abstracts" shall be replaced with the word "accounts";
paragraphs (4) and (5) shall be repealed.
36. Article 59: under paragraph (1) (c)), the word "unskilled" is excluded;
in paragraph 2, in the introductory part, the word "qualified" is excluded;
in paragraph 4, the word "qualified" is excluded.
37. Chapter 9 shall read as follows: "Chapter 9 RULES RELATING to INVESTMENT FUNDS".
38. Articles 60-62 shall be repealed.
39. In article 66 (1), the words "tax year" shall be replaced with the words "fiscal period".
40. Chapter 101 shall read as follows: "Chapter 101 TAXATION of PERSONS ENGAGED in PROFESSIONAL ACTIVITIES in the JUSTICE SECTOR Article 691. Subjects of taxation Subjects of taxation are pursuing professional activities in the justice sector.
Article 692. Object of taxation (1) the object of taxation is the taxable income obtained by the subject of taxation from professional activity in the justice sector during the fiscal reporting.
(2) taxpayers who apply to the taxation regime under this chapter uses the rules of evidence laid down in chapter II. 6 of this title.
Article 693. Related deductions in the justice sector (1) a deduction for expenses for professional activity in the justice sector, paid or incurred by the taxpayer during the tax period in accordance with the provisions of cap. 3 of this title.
(2) taxpayers who apply to the taxation regime under this chapter shall be entitled to the exemptions and other reductions under cap. 4 of this title.
Article 694. The share of tax on income tax constitute 18% of the object of taxation.
Article 695. The method of calculation, payment and reporting (1) income tax Calculation is carried out by applying the tax on the taxable income derived from carrying out professional activity in the justice sector.
(2) calculation of annual tax. Payment of tax to the budget shall be paid in quarterly installments until the 25th day of the month following the quarter.
(3) the taxpayer is entitled to pass on account of tax on income earned from professional activity in the justice sector, paid in any foreign State, under the conditions laid down in article 21. 82. (4) Declaration regarding income tax shall be submitted not later than the 25th of March of the year following the fiscal year reporting.
(5) the form and manner of completing the Declaration with respect to income tax shall be approved by the Ministry of finance.
(6) the Declaration in respect of income tax, shall be submitted using the automated electronic reporting methods, under the conditions laid down in article 21. 187 para. (21). "
41. the title of chapter II shall be supplemented with the following contents: 102 "Chapter 102 of the TAX TREATMENT of INDIVIDUALS who are SELF-EMPLOYED in article 696. The scope of the application of This tax regime applies only to activities of self-employed persons in retail trade (except excisable goods).
Article 697. Subjects of taxation (1) Subjects of taxation are individuals resident, without an organizational-legal form for the activity, obtain income from independent activities referred to in article 1. 696, except the activities listed in article 1. 88, 90 and 901, in the amount not exceeding 600000 lei in a fiscal period.
(2) the application of the Tax Law is governed by this chapter shall be performed by the application filed by the taxpayer to a subdivision of the State tax service. The maintenance period begins with the fiscal period in which the application was lodged, provided that it has been made up to 31 December of the current fiscal year. It is not necessary to demand submission of repeated in subsequent periods the first tax period.
(3) a taxpayer who has ceased is obliged within 5 days from the adoption of such a decision, submit a report to the subdivision of the State tax service, with the annexation of the Declaration in respect of the tax on the income from independent activities.
(4) demand Model for application of tax regime governed by this chapter and the model information with respect to the termination shall be approved by the Ministry of finance.
Article 698. Methods and their application (1) the accounts of Taxpayers applies in accordance with article home. 44 para. 2. (2) for purposes of taxation, taxpayers are obliged to use simple accounting entry as established by the Ministry of finance.
Article 699. (1) fiscal period Through fiscal means a calendar year to which the revenue is determined by the closing.
(2) For taxpayers who initiates the activity during the fiscal period for tax it is considered the period from the date of registration of the taxpayer in the tax Register, in accordance with article 5. 6913, and until termination of the activity during the year or by the end of the calendar year.
(3) For taxpayers who cease activity during the tax period, the tax period shall be considered the period from the beginning of the calendar year and up to the date of removal from the register of the taxpayer's state tax.
6910 article. Object of taxation (1) the object of taxation is the income from independent activities achieved during the fiscal reporting.
(2) for the purposes of applying the provisions of this chapter, the amount of the return/refund of merchandise or issue discount value (reduction) to decrease the size of objects of taxation in the tax period in which took place the return/refund of cargo or been given the discount (reduction), including where the sale of the goods in question occurred in the previous fiscal periods.
Article 6911. Share of (1) the tax on income constitute 1% of the object of taxation, but not less than 3000 lei.
(2) for the first fiscal period, the taxpayer is entitled to reduce the amount of income tax payable by the amount of the expenditure incurred for procurement (purchasing) machine and control used in the activity.
Article 6912. The method of calculation, payment and reporting (1) income tax Calculation is carried out by applying the tax on the income from independent activities, which may not constitute less than 3000 lei annually.
(2) calculation of annual tax. Payment of tax to the budget shall be paid in quarterly installments until the 25th day of the month following the quarter.
(3) income tax shall be paid in full on the Treasury account of the revenue of the budget of the administrative territorial unit under the home address/residence of the taxpayer.
(4) the Declaration with respect to income tax shall be submitted not later than the 25th of March of the year following the fiscal year reporting.
(5) the form and manner of completing the Declaration with respect to income tax shall be approved by the Ministry of finance.
Article 6913. Records of individuals who are self-employed (1) state tax service shall organize recordkeeping and monitoring information concerning each subject of taxation.
(2) the form and methods of keeping records of subjects of taxation shall be determined by the State tax service (3) subject To independent activity is recorded at the State tax service in the application. Proof of tax registration confirmation serves to take fiscal record. "
42. In article 71 (1) (c)) and (d)), ' art. 37-39 "shall be replaced with the text" art. 39-41 ".
43. Article 74: in paragraph 3, the words "tax authority at the place of residence ' shall be replaced by the wording" subdivision of the State tax service of the place of domicile or residence in the territory of the Republic of Moldova ";

in paragraph 4, the words "of the tax referred to in paragraph 1. (3) "shall be replaced with the text" subdivision of the State tax service as referred to in paragraph 1. (3) "and the word" Government "," Ministry of finance ".
44. Article 76: in paragraph 1, the words "other than those referred to in paragraph 1. (2) the requirement to withhold income tax at the source of payment in accordance with art. 88 and 90 "shall be replaced with the words" other than those referred to in paragraph 1. (2) of this article, in article 7. 71 para. (1) (a). c) and (d)) and with the exception of the requirement to withhold income tax at the source of payment in accordance with art. 88, 90, and 91 901 ";
(3) shall read as follows: "(3) the representation to keep records in accordance with the requirements of the law on accounting and national accounting standards or IFRS and to submit annually to the subdivision of the State tax service of the place of residence in the territory of the Republic of Moldova, not later than the 25th day of the third month after the end of the fiscal year of discharge fiscal report, corresponding to the work done in the Republic of Moldova. "in paragraph 4, the words" of the tax body, specified in paragraph 2. (3) "shall be replaced with the text" subdivision of the State tax service as specified in paragraph 1. (3)”;
paragraph (5) shall read as follows: "(5) the form and manner of completing the documents referred to in paragraph 1. (3) and (4) shall be approved by the Ministry of finance. "
45. In article 77, paragraph 2, the words "taxation" shall be replaced with the phrase "the State tax service.
46. Article 793: in paragraph 2, the words "fiscal period" shall be replaced with the words "calendar year", the word "Government", "Ministry of finance", and the words ' fiscal period in question "-with the words" calendar year ";
article is supplemented with paragraph 21 with the following contents: "(21) where, in the course of a calendar year, the recipient shall submit the certificate of residence for income after the date of payment of income obtained from sources that are in the Republic of Moldova, it is entitled to submit a claim to the payer of income, free-form, for refund of the tax on income paid in addition. A refund of the withholding tax, by recalculating the addition of income derived from sources that are in the Republic of Moldova, are made by the payer of the income shares provided for in the Convention (the agreement). For the purposes of the refund through income tax recalculation of amounts calculated and paid from the budget, according to quotas set out in this code, the payer of income is due to submit to the State tax service subdivision in the taxpayer dispose a report corrected, with the assessment of the tax on income from shares provided for in the Convention (agreeing). "in paragraph 4, the words" tax authorities of the Republic of Moldova "shall be replaced with the words" State tax service " , and the word "Government", "Ministry of finance";
paragraphs (5) and (9), the word "Government" shall be replaced with the words "Ministry of finance".
47. Article 801: under paragraph (1), the words "tax year" shall be replaced, in both cases, the phrase "fiscal period";
in paragraph 2, the words "tax year" shall be replaced with the words "fiscal period";
in paragraph 3, the words "any tax year" shall be replaced with the words "any fiscal period", and the words "year"-with the words ' fiscal period in question ".
48. Article 81 (1): in the introductory part, the words "tax year" shall be replaced with the words "fiscal period";
the letters a and c)), ' fiscal year concerned "shall be replaced with the words" fiscal period ";
the letter d), the words "tax year" shall be replaced with the words "the same fiscal period".
49. In article 82, paragraph 3, the word "year" shall be replaced with the words "fiscal period".
50. In the name of Chapter 14, the words "and the document on the company's income" are excluded.
51. Article 83: in the name of the article, the words "and the document on the company's income" shall be excluded;
(2): (b)), the figures "10128" shall be replaced with "figures" and the figures 10620 "29640", in all cases-31140 "figures";
the letter c), after the words "resident legal persons," insert the words "including those specified in article 8. 511-513, ";
paragraph 3 shall be repealed;
paragraph 4 shall read as follows: "(4) the Declaration with respect to income tax shall be filled in the manner and form laid down by the Ministry of finance. Statement regarding income tax shall be submitted to the State Tax Inspectorate not later than the 25th day of the third month after the end of the fiscal year. Exceptions are physical persons-residents (citizens of the Republic of Moldova, foreign citizens and stateless persons, including companies and investment funds shareholders), who will present the Declaration concerning income tax not later than 30 April of the year following the tax year, and cases referred to in paragraph 1. (5) to (10). "in paragraph 6, the words" tax year "shall be replaced with the words" fiscal period "after the words" within ", in both cases, introduce the words" up to ", and the words" territorial body "shall be replaced with the word" subdivision ";
in paragraph 7, the word "Government" shall be replaced with the words "Ministry of finance", and the words "of the year" with the word "tax";
in paragraph 10, the words "of body" shall be replaced with the word "subdivision".
52. Article 84 is supplemented with paragraph (5) with the following contents: "(5) by way of derogation from paragraph 1. (1) and (2) of this article, businesses that apply to fiscal period provided for in art. 121 paragraph 2. (4) are obliged to pay until the 25th of fiecăror three months of the current tax period, the amount equal to 1/4 of the amount calculated as follows: a straight tax) to be paid in accordance with this title, for the respective tax period; or b) tax to be paid in accordance with this title, for the previous fiscal period. "
53. Article 87: (1) the words ' fiscal authorities "shall be replaced with the phrase" the State tax service ";
in paragraph 2, the word "Government" shall be replaced with the words "Ministry of finance".
54. In article 90, the heading ' lawyer, Cabinet of the notary public, the bailiff, the Trustees authorized Office of the Ombudsman "shall be replaced with the words" of persons mentioned in chap. 101, "and after the words" in accordance with art. 20, 88, 89, 901 and 91.0 "insert text" from the alienation of means of transport by road, from the alienation of securities ".
55. Article: 901 (33) indents in the second and first, third, after the words "and/or" lotteries ", insert the text and/or sports betting";
(34) the figure "5" shall be substituted for the figure "7" and the words "tax body within which"-with the words "subdivision of the State tax service in the";
(35) the figure "2" shall be replaced with the numeral "3";
article is completed (36) with the following contents: (36) Each agent retain a tax in the amount of 10% of payments made for the benefit of the individual, with the exception of individual entrepreneurs and peasant farms (farms), the proceeds of the sale through related trade units on consignment of the goods. "in paragraph 4, the words" and (35) "shall be replaced with the text" , (35) and (36). "
56. Article 92: the name of the article, the words "taxation" shall be replaced with the phrase "the State tax service;
in paragraph 5, the word "Government" shall be replaced with the words "Ministry of finance".
57. Article 96 (b)): the second indent, ' 220890 "shall be replaced with the numbers" 220890910 ";
After the sixth indent shall be inserted a new dash with the following content: "-8%-for solid biofuel for production of electricity, heat and hot water supplied within the territory of the Republic of Moldova, including the raw materials delivered to produce biofuel in the form of solid products of farming and forestry, agricultural and forestry plant residues, vegetal residues coming from the food industry, wood residues;".
58. In article 97, paragraphs (6) and (7) are repealed.
59. In article 98, paragraph (2) is hereby repealed.
60. Article 102: in paragraph 2, the word "expenses" shall be replaced with the word "costs";
in paragraph 3, after the words "in the manner described above" insert the words "and in accordance with the rules of math approximated until a sign after comma";
(31) shall be supplemented by a paragraph with the following content: "the amount paid or T.V.A. to be paid, for goods, services purchased that are used for carrying out what supplies do not constitute taxable objects T.V.A. pursuant to article 9. 95 para. (2) (a). ) and (b)) shall not pass into account and the costs or expenses. "the article is completed (32) and (33) with the following contents:

(32) the amounts recorded in the account of the T.V.A. subject of taxation on goods, services purchased shall be excluded from the passage in the account and the expenses in the event of a change to the tax regime for the delivery of goods and services in the process of carrying out entrepreneurial activity exempt from apportionment T.V.A. from account excluding the amounts previously allocated size T.V.A. in the account for the remaining goods stock and for the material and non-material assets subject to wear and tear-the size of the related book value amount T.V.A., without taking into account the amount of revalued.
T.V.A. amounts that are excluded from the account in accordance with this paragraph should not be included in the cost of goods and services, including material and non-material assets subject to wear, but it relates to the expenses.
Reporting amounts shall be carried out at the expenses T.V.A. in fiscal period immediately following the month in which the tax system has been modified.
(33) the amounts reported to the T.V.A. costs or expenditures on goods, services purchased shall be recorded in account to changing the tax regime for the delivery of goods and services in the process of carrying out entrepreneurial activity from exempt from taxation the T.V.A..
Pass the account amounts previously allocated T.V.A. in size to costs or expenses for the remaining stocks of goods, and material and non-material assets subject to wear and tear-the size of the related book value amount T.V.A., without taking into account the amount of revalued.
The passage in the account the amounts are carried out during the period T.V.A. tax immediately following the month in which the tax system has been modified. "in paragraph 4, the word" consumption "shall be replaced with the word" costs ";
article is completed (61) with the following contents: "(61) if the tax bill for services whose delivery is carried out regularly over a period of 6 consecutive calendar months, as well as for electricity, heat, natural gas, telephone services, public services, is received by the buyer until the 10th of the month following the month including where the delivery took place documented through tax bill in question the subject of taxation is entitled to the account of the amount paid or the T.V.A., which is to be paid for services, goods referred to the making of taxable supplies used in the process of carrying out entrepreneurial activity in the month of their delivery has taken place. "in paragraph 8, paragraph 17) shall be repealed;
in paragraph 11, the word "expenses" shall be replaced with the word "costs".
61. Article 103: (1): in section 1), the words "lease" shall be replaced with the words "housing and rent land leases";
in section 6), the words "the services provided by lawyers and notaries, the bailiffs," shall be replaced with the words ' professional activities in the justice sector; ";
section 7) shall be repealed;
point 12) b), the word "transfer" shall be replaced with the words ' credit transfers (payments and/or receipts), including through the payment services providers ";
at paragraph 21), the words ' of heading 490700100 "is excluded;
section 24) shall be completed in the final text ", electric motor scooters from tariff position 871190900";
point 29) shall read as follows: "29) long-term tangible assets used directly in the manufacture of the products, the provision of services and/or the execution of works intended for inclusion in the statutory capital (social) in the manner and within the time limits provided for by law. How to apply the respective tax facilities shall be determined by the Government.
The long-term tangible assets used directly in the manufacture of the products, the provision of services and/or the execution of works whose assets are assigned to wear the cost of manufactured products, services and/or works performed.
Long-term tangible assets, which have benefited from the tax facility concerned cannot be transferred, transmitted in use or possession (except for leasing of real estate), both in whole and parts thereof over a period of 3 years from the date of validation of the customs declaration or the issuance of the invoice, unless these long-term tangible assets are exported If were previously imported and haven't changed outside of normal wear. Where these long-term tangible assets shall be disposed of, shall be provided in the use or possession, both integral and component parts thereof, until the expiration of 3 years shall be calculated and T.V.A. payable by the recipient (buyer) starting from the amount indicated in the invoice issued at the time of receiving the tax facility concerned, in the case of delivery of long-term tangible assets , or to the customs value at the time of submission of the customs declaration in the case of importation thereof; "in paragraph (2) (b)), the words ' issued by the territorial State tax inspectorate or the main State Tax Inspectorate, as appropriate" shall be replaced with the words ' issued by the State tax service ";
(94) shall read as follows: "(94) shall be exempted from the T.V. to waste and residues of ferrous and non-ferrous industrial residues containing metals or their alloys purchased on the territory of the Republic of Moldova by the subjects of taxation license and used directly in their entrepreneurial activity in the Republic of Moldova, as well as waste and residues of paper and cardboard , rubber, plastic and glass (glass shards) purchased on the territory of the Republic of Moldova by the subjects of taxation and used directly in their entrepreneurial activity in the Republic of Moldova. "
62. Article 104: letter b1) is repealed;
the letter c), the word "importation" shall be replaced with the word "Introduction".
63. Article 111 (1) (e)), the first indent shall read as follows: "-for the transmission and the granting of industrial property objects, as well as those relating to the objects of copyright and related rights;".
64. In article 112, paragraph 3, the words "tax" shall be replaced with the phrase "the State tax service.
65. In article 113, paragraph 4, the words ' the decision of the Chief (Deputy Chief) of the fiscal body "shall be replaced with the words ' the decision of the leadership of the State tax service".
66. In article 1182, paragraph (1) shall read as follows: "(1) the forms of tax invoices shall be issued for a fee, on the basis of a written request, indicating the number of requested forms, submitted by the payer of the T.V.A. State Tax Service subdivision in the service it is recorded, in the case of large taxpayers paying T.V.A.-State tax service."
67. In article 119, paragraph 2), the words "organ of the State tax service" shall be replaced with the phrase "the State tax service.
68. In article 122, paragraph 2, is hereby repealed.
69. Article 123 shall be completed (8) and (9) with the following contents: "(8) where excisable goods are shipped (transported), is imported in a form that does not match the units of measurement in which it establishes quotas, taxation (excise stamps application) shall be carried out on the basis of the approved quotas, recalculîndu-se unit volumes in time. Similarly it performs recalculation of excise duties on alcohol, depending on the alcohol content.
(9) where goods subject to excise duty punishable with excise stamp marking is shipped (transported), is imported in a form that does not match the units of measurement in which it establishes quotas, such goods shall be subject to a single stamp stamps, whose value is determined at the time of shipment (transportation), the importation of the goods in question, it being presumed approved quotas recalculated in the unit of measure required. "
70. Article 124: at paragraph 21, the word "importation" shall be replaced with the word "Introduction";
paragraph (15), the figures "220890990" shall be replaced with the numbers "220890910";
(16) shall be completed in the final with a new paragraph with the following content: "is not exempt of excise duty on ethyl alcohol denatured used by subjects of taxation while carrying out activity in perfumery and cosmetics industry, as well as in connection with the production and sale of spirits."
article is completed (18) with the following contents: "(18) share of excise shrinks by 50% for vehicles with hybrid drive from heading 8703."
71. Article 125: paragraphs (2) and (21), the word "expenses" shall be replaced with the word "costs";
paragraphs (4) and (41), the words "organs" and "body" are mutually exclusive;

paragraph (7) shall be completed in the end with the text: "by way of derogation from the provisions of this article, in case of use of the goods referred to as raw material for processing and/or manufacture of goods which are not subject to excise duty, the amounts of the excise duty account shall be made in the form of the debtor's arrears to the budget to other taxes and duties, and where no excise arrears amounts shall be transferred to the bank account of an entity in the manner established by the Government."
72. Article 126: paragraph (2), the word "Government" shall be replaced with the words "Minister of finance";
 paragraphs (4), (5) and (6), the words "organ of the State tax service and the State tax service Body" shall be replaced with the phrase "the State tax service;
in paragraph 7, the word "body" is excluded.
73. Article 1261: is completed with paragraph 11 with the following contents: "(11) the State tax service has the right to initiate its own procedure for cancellation of the registration of the subject of taxation with excise duty where the subject of taxation has not submitted within the prescribed period the excises tax periods for two consecutive months." in paragraph (2), the words ' the decision of the Chief (Deputy Chief) of the fiscal body "shall be replaced with the words ' the decision of the leadership of the State tax service".
74. Article 127 (1) and (3), the word "Government" shall be replaced with the words "Ministry of finance".
75. Article 128 shall read as follows: "Article 128. Oversight of the State tax service and customs service ".
76. The annex. 1 Title IV shall read as follows: 78. Article 129:1 points) and 11) is repealed;
points 2 and 3)) shall read as follows: "2) state tax service-public authority, empowered to administer taxes, fees and other payments in the interest of the State.
3) leadership of the State tax service-director (Deputy director) of the State tax service; Chief (Deputy Chief) of subdivision of the State tax service. "in section 4), the words", with reference to the liability of tax bodies ' are mutually exclusive;
in section 10), the words "accounting" shall be replaced with the word "accounting" and the words "accounts" with the word "accounts";
in paragraph 12), the words ", for which provision is made for liability in accordance with the present Code" are excluded.
79. Article 1291: in the name of the article, the word "bodies" is excluded;
in paragraph 1, the word "bodies" is excluded, and the words "organs of the State tax service" shall be replaced with the phrase "the State tax service;
in paragraph 4, the word "bodies" is excluded;
in paragraph 6, the word "bodies" is excluded, and the words "organs of State service" shall be replaced with the phrase "the State tax service.
80. Article 131: in paragraph 1, the words "taxation" shall be replaced with the phrase "the State Tax Service";
Article shall be supplemented by paragraphs (9) and (10) with the following contents: "(9) state tax service shall provide free of any budgetary authorities/institutions and taxpayer information within the limits provided for in this code, in the format available on State tax service.
(10) state tax service has the right to provide only the information received from the taxpayer. Where the information supplied to the State tax service of other institutions or entities that have collected it, the State tax service shall not be obliged to supply, it will be submitted only on the primary provider of the information. "
81. Article 132 shall read as follows: "Article 132. The basic task of the State tax service the basic task of the State tax service consists in providing tax administration, taxpayers by creating conditions for compliance with legal compliance, consistent application of policy and regulations in the field of taxation. "
82. the code shall be supplemented with articles 1321-1324 with the following content: "1321 Article. General principles for the Organization of the State tax service (1) state tax service is an administrative authority which operates under the Ministry of finance. The Ministry of Finance shall exercise the methodological of the State Tax Inspectorate, without interference in its business activity.
 (2) state tax service is a separate organizational structure within the administrative system of the Ministry of finance, made available to the public administrative services to taxpayers, for surveillance, control in the field of taxation and the finding of infringements in cases stipulated by the criminal procedure code.
(3) the State tax service is a legal person governed by public law and has stamp with the image of the coat of arms of the Republic of Moldova.
(4) state tax service subdivisions without legal person status using stamps with the image of the coat of arms of the Republic of Moldova and its own name.
(5) the Minister of Finance shall determine the State tax service objectives, results, indicators examined reports on taxation and tax administration, evaluates the performance of the Director and countersigned by the assessment of the Deputy Directors, approve the budget of the State Tax Inspectorate (6) state tax service has the right to dispose of corporate symbols-coat of arms, flag, badge of belonging, Visual or auditory emblems with the identification of the legal person-approved by Government on the basis of the Commission's decision to the national Heraldry.
(7) Modification of the name of the State tax service shall not be deemed its reorganization.
(8) in order to accomplish the tasks, the State tax service has administrative autonomy and decision-making, with due regard for the provisions of the legislation in force.
Article 1322.  The structure of the State tax service (1) the administrative system of the State tax service shall be determined in relation to the major importance of the volume, complexity and specificity of functions which it achieves.
(2) the structure of the State tax service is approved by the Ministry of finance.
(3) maximum staff for the State tax service shall be approved by the Government.
(4) the radius of activity and responsibilities of the State tax service subdivisions are approved by order of the Director of the State tax service.
(5) the functions, tasks and responsibility of the individual to the State tax service shall be determined by the job description or contract of employment, on the basis of regulations on establishment and operation of branches.
(6) in addition to the State tax service enables an Advisory Council, made up of employees of the State tax service, qualified specialists and scholars in the field of economic, financial and fiscal and legal. Functioning of the Consultative Council shall be established by a regulation approved by the Director of the State tax service. The basic task of the Advisory Board consists of resolving methodological issues and disagreements that have arisen in the application of the tax laws, through the application of the provisions laid down in article 21. 11(2). 1. (7) for the purpose of consultation with actions aimed at monitoring compliance of taxpayers and compliance process, in addition to the State tax service has a compliance Board, composed of representatives of the State tax service, civil society and the taxpayers.  Functioning of the Board of compliance shall be established by a regulation approved by the Director of the State tax service.
 (8) by order of the Director of the State tax service can be set up councils, committees, working groups or project teams to conduct activities in the fields of competence of the State tax service. Article 1323.  The leadership of the State tax service (1) the State Fiscal service is headed by a director, who is assisted by Deputy Directors 4.
(2) Civil Service Employment vacancies of director of the State tax service shall be made by competition.
(3) the Director of the State tax service is called as a function of the Minister of finance for a period of 5 years.
(4) the Director of the State tax service may be dismissed from Office by the Minister of finance until the expiry of 5 years in one of the following: a) in the cases referred to in article 1. 64 of law No. 158 of 4 July 2008 concerning the public function and status of public official;
(b) the expiration of the one) at least 6 months after the date of the appointment of a new Minister of finance.
(5) the Candidate to the position of director of the State tax service can be a person who meets the specific requirements laid down in the classification of public functions, approved by law No. 155 of 21 July 2011, and the conditions provided for by law No. 158 of 4 July 2008 on public function and status of public functionary.

 (6) can not run for the post of director of the State tax service person who has a criminal record for serious crimes, particularly serious and exceptionally serious nature committed with intent, as well as the person who has a criminal record for offences against the proper conduct of the activity in the public sphere, even though criminal antecedents have been extinguished or the person has been cleared of criminal responsibility by an act of amnesty or pardon.
(7) the appointment of the Director of the State tax service as a result of the pursuit competition, amendment, suspension and termination of service of the Director shall be made by the Minister of finance, in accordance with the law.
(8) according to the Appointment, amendment, suspension and termination of service of Deputy Directors of the State tax service shall be made by the Minister of finance in accordance with the law, on a proposal from the Director.
(9) the Director shall report to the Minister of finance about the activity of the State tax service.
(10) in the exercise of his powers, Director of the State Tax Inspectorate issues orders, guidelines, provisions under the law.
(11) the functions, responsibilities and limits of action of the Deputy Directors shall be determined by order of the Director of the State tax service (12) the Director shall represent the State tax service in relation to third parties or be granted powers to other employees of the State tax service.    
(13) the Director of the State tax service: to ensure the execution of legislative acts), decrees of the President of the Republic of Moldova, ordinances, decisions and arrangements of the Government;
b) shall ensure that the tasks and functions of the State tax service;
c) ensure coordination and supervision of the activity of the State tax service;
d) organizes the system of financial management and control, as well as the internal audit function;
e) approves the allocation of the budgetary allocations under clasificaţiei;
f) assume and perform expenditure budgetary commitments for the purposes and limits of budgetary allocations;
g) budgetary allocations and ensure the management of public patrimony administration in line with the principles of good governance;
h) approve personnel and employment scheme of the State tax service within the limits of maximum personnel approved by the Government;
I) committed, disciplinary sanctions shall apply, and find solutions to problems related to the movement of staff within the State tax service;
j) of operative activity, find solutions to problems of organizational, economic-financial and material and social insurance;
k) signed legal documents within the limits of the competence of the State tax service.
(14) by order of the Director of the State tax service, some tasks may be delegated to the management of the State tax service subdivisions. Restrictions and conditions of delegation shall be indicated by the instrument of delegation.
(15) the Director of the State tax service shall be independent in the exercise of their mandate.  During his mandate, he suspended political activity, including in the framework of the political party or other socio-political organizations.
(16) in the case of the absence of the Director of the State tax service, its powers are exercised by one of the Deputy Directors.
(17) the official documents of the State tax service are signed Holograph or, in accordance with the law, by applying electronic signature by the Director of the State tax service or persons with responsible positions within the State tax service, authorized with this right by order of the Director.
Article 1324. The basic functions of the State Tax Inspectorate of the State tax service performs the following functions: 1) development strategies and the Organization of the management system in the field of tax administration;
2) according to the law, the administration of taxes, fees and other revenue to the national public budget database under its jurisdiction, including the exposure of official position of the State Tax Inspectorate concerning the application of tax legislation;
3) granting services to taxpayers;
4) preventing and combating violations of tax, including tax evasion;
5) audit; 
6) finding contraventions;
7) the finding of infringements mentioned in article 1. 241-242, 244, 2441, 250-253 and 3351 of the penal code;
8) enforcement of arrears and other payments not paid within the national public budget;
9) examining complaints;
10) issue of normative acts that regulate the application of tax legislation within the limits of competences conferred by legislative acts;
11) coordination, guidance and monitoring of compliance with the legal regulations in the field of activity and the functioning of its subdivisions;
12) human resources management, financial and material support to specific activities through information and communication technology, legal representation, internal audit, and internal and external communication;
13) international cooperation in the field of tax administration. "
83. Article 133 shall read as follows: "Article 133. The duties of the State tax service (1) in carrying out its functions, the State tax service has the following attributions: 1) contributes to the implementation, in its field of activity, the programme of Government and other public policies through the development and implementation of development strategies for medium and long term, General or sector;
2 management organization) seeks efficient and coherent of tax administration;
3) leads and controls the services to collect local taxes and fees;
4) implements the management model of internal and external risks of the institution;
5) provides human resources management of the institution;
6) shall draw up opinions on draft normative acts developed by other authorities, which include measures relating to its field of activity;
7) participates in the drafting of the amendments and additions to the tax legislation, the preparation of draft guidelines and other normative acts containing provisions on fiscal administration;
8) draft acts with normative and the procedures for implementing the provisions concerning the administration of the national public budget income data in its jurisdiction, including express the official position of the State tax service. The official position of the State tax service is approved by order of the State tax service management and shall be published on the official website of the State tax service;
9) initiates action to develop and conduct in good conditions of international relations in its field of activity;
10) collaborates with public authorities and institutions, or any other entity involved in law enforcement involved in implementation times of tax legislation in part pertaining to the tax administration;
11) manages information regarding the collection of revenue administered;
12) examines appeals (prior claims) brought against acts issued in the exercise of duties;
13) develops procedures and guidelines within its own structures and activity for taxpayers;
14) develops studies, analyses and surveys concerning the Organization of the activity;
15) collect, verify, process and archive data and tax information needed to carry out its work, also constitute the bases of relevant data and manages the collaboration with the competent national authorities relating to information held under the law;
16) deliver and implement policies and action plans to ensure security of information;
17) develops information system in its areas of activity;
18) represents the State in the courts and in the prosecution as the subject of rights and obligations relating to the judiciary, tax and any other legal relations arising from the activity of the State tax service;
19) organizes professional training programs to personnel within the State tax service at central level and at the level of the subordinate structures;
20) organizes and ensures the management of the assets, including allocation, movement, track and control over it;
21) issues and presents in the established manner, based on budget proposals;
22) initiates and conducts, in accordance with the law on public procurement, the procurement of goods, works and services for their own activities;
23) provides administrative cooperation, including the exchange of information with other institutions in the country and with the tax administrations of other States or international organizations with regard to its object;
24) ensure the application of the provisions of the fiscal nature of the international treaties to which Moldova is a party;
25) concluding agreements at the departmental level and tax administration agreements with other States, international organizations or other entities in its sphere of activity according to the legislation in force;

26) grants or receives technical assistance in its areas of activity and running projects and cooperation activities with the tax administrations of other countries, with international organizations and other entities;
27) participate, through representatives, to events organized by the tax administrations of other countries, by international organizations or other entities or jointly with them in its field of activity;
28) participate in the drafting of the medium-term budgetary framework and the annual budgetary laws projects by submitting proposals to the policy objectives of tax administration and estimates revenue in the medium term.
(2) in carrying out its functions, the State tax service shall have the following powers in the field of tax administration: 1) manages the registry of State tax and file the taxpayer also performs registration of certain categories of taxpayers;
2) organizes and manages the records of taxes, fees and other revenue to the national public budget database under its jurisdiction;
3) develops and administers procedures for analytical records on taxpayers and tax liabilities extinguishment through voluntary compliance;
4) deliver documents with regulatory nature concerning the application of the provisions of tax legislation in cases stipulated by law and exposes the official position of the State Tax Inspectorate concerning the application of tax legislation;
5) issue tax solutions early at the request of individual legal and natural persons engaged in entrepreneurial activity;
6) enactment ensures fair and non-discriminatory, rules on taxes, fees and other revenue to the national public budget database under its jurisdiction;
7) apply independently or through the authorized entities, arrangements for enforcement and measures to ensure the extinction of the obligation of tax and other payments to the State budget law;
8) defines, develops, implements, and operates services provide for taxpayers, too permissive documents issued to individuals and legal entities;
9) promotes voluntary tax compliance, including by upgrading and providing services designed to facilitate the fulfilment of the tax payers;
10) issue decisions regarding tax violation cases set out in the application of indirect methods and sources for the estimation of tax liabilities;
11) risks of fiscal compliance manage and select high-risk taxpayers of tax compliance;
12) examines the appeal and issue decisions as a result of their examination;
13) carry out visits and establish fiscal posts;
14) carry out audits, examines the cases of tax violations, apply tax sanctions and issuing administrative acts for the purposes of this code;
15) organizes the activity of the seized goods under the procedure of execution of tax obligation, according to the law;
16) introduces and promotes methods of tax payment, reporting and payment of taxes, fees and other revenue in the budget, based on the use of information technology;
17) is entitled to modify the term of the tax obligation by concluding contracts with debtors taxpayers staging/deferral of tax obligation was extinguished, according to the legislation;
18) holds, administers, analyzes and evaluates information, also acting in accordance with the law, in order to obtain information relevant to the State tax service from various sources;
19) establishes and applies the methodology of distribution and extinction of the obligation of tax and/or refund of amounts paid in addition;
20) apply to insolvency legal mechanism against taxpayers who ended up in default;
21) manages the process of use of devices and systems for registration of cash transactions;
22) repayment of amounts over-paid and those whose refund is laid down by law;
23) elaborates the content model used for tax administration forms, and instructions for completing thereof;
24) according to the legislation, ensures the printing of the forms used in its field of activity, as well as centralized printing and issuance of series and number range specification for order forms of primary documents with special arrangements;
25) organizes free insurance for taxpayers with tax report forms of tax reports, and payment-with primary documents report forms with special arrangement on paper in accordance with the list established by the Government;
26) popularises tax legislation and presents, at the request of taxpayers or other persons, the official position of the State Tax Inspectorate concerning the application of tax rules, as required by law;
27) provides uniform, fair and non-discriminatory regulations on taxes, fees and other revenue to the national public budget database in its jurisdiction, for the purposes of a fair treatment of all taxpayers;
28) develops guidelines and procedures for making and suspension of fiscal controls;
29) ensure the application of the tax legislation in the area of taxes, fees and other revenue to the national public budget database under its jurisdiction;
30) provide the Ministry of finance and local public administration authorities with the information necessary for making the respective budgets;
31) sealed cars and control taxpayers keep track of their checks on the use of machines and control and POS terminals to settlements in cash and for keeping the control strips issued by them;
32) performs verification of software installed in the cars and control high taxpayers, information systems of keeping tax records and accounting;
33) organized and carried out, as appropriate, enforcement of tax obligations, it also verifies the correctness of the actions and the procedure of joining and reporting. 197 paragraph 2. (31) and in article 8. 229 paragraph 2. (22), made by the bailiff;
34) organises competitions, with the budgetary sources of stimulation of taxpayers who, directly or indirectly, participated in the improvement of tax administration process and/or to increase the revenue of the State budget. The organisation of design contests shall be effected in the manner established by the Government;
35) establishes criteria for the selection of large taxpayers and approves their list;
36) confirms the residence for tax payers for purposes of usage conventions (agreements) for the avoidance of double taxation concluded between the Republic of Moldova and other States in the manner established by law.
(3) in carrying out its functions, the State tax service shall have the following powers in the field of preventing and finding violations: 1) shall develop and carry out measures to prevent offences and establishing data in its jurisdiction, in accordance with the legislation;
2) ensures prompt notifications and respond to communications about the offence, in accordance with its competence for the examination;
3) finds the causes and conditions that can generate or contribute to committing offences within the competence of data on State tax service, with the appeal under the law, the competent organ or person with responsibility with regard to the necessity of undertaking measures to eliminate these causes and conditions;
4) finds and facts constituting the offence to be penalized according to the regulations in force and retain, for the purpose of confiscation, the goods that are the subject of the contravention.
(4) in carrying out its functions, the State tax service shall have the following powers in the field of ensuring: 1) restrain the offender;
2) felonies bodies raises;
3) requesting information and documents necessary for a finding of crime;
4) cites the person and get them statements;
5) proceed to assessment of damage;
6) shall carry out any other actions that do not suffer from the delay, with the drawing up of protocols records of actions performed and the circumstances relating to the purpose of the detection of offences, within the limits of the rules of criminal procedure;
7) cooperate with institutions with similar powers from other States, on the basis of international treaties to which Moldova is party or on the basis of reciprocity, as well as with international organisations, with the aim of ensuring crime within the limits of its competence;
8) verify the lawfulness of the activities, the existence and authenticity of supporting documents in the production and service times during transportation, storage and sale of goods and apply seals to ensure the integrity of the property;
9) and use the databases necessary for the establishment of economic and financial crimes and other illicit acts in the field of taxation;
10) receives and record statements, communications, and other information relating to offences and they inspect according to the legislation;
11) requires, in accordance with the law, or, where appropriate, documents from any private entity and/or published in the the purpose of the investigation and its findings with respect to the grounds of committing acts which are contrary to legislation;

12) establishes the identity of administrators controlled units, and any persons involved in offences recorded, and therefor the explanation by, as appropriate;
13) documents, and raises the systems for recording cash transactions, as well as computer information systems/records, in terms of this code and of the code of criminal procedure, requesting certified copies of original documents, samples, samples, samples and other specimens, require technical expertise necessary for performing completion actions of tax administration;
14) participates with its own staff or in collaboration with other specialized bodies of the ministries and specialized institutions, in respect of illicit activities that generate avoidance phenomena of payments to the State budget. "
84. Article 134: article name shall read as follows: "Article 134. Rights of the State tax service and tax officials ";
(1) to (3) shall read as follows: "(1) state tax service and tax officials, in the exercise of this function have the following rights: 1) to carry out controls over how taxpayers collection of local taxes and fees, other persons comply with tax legislation;
2) to request and receive from any person free of charge information, data, documents required for the performance of duties within the limits of functional, with the exception of the information constituting State secret, as well as copies of them if they are attached to the control Act, also to request explanations and necessary information on issues identified during the process of executing his duties;
3) to conduct visits under this tax code;
4) to open and examine to seal, if applicable, regardless of when and where their production areas, warehouses, commercial spaces and other places, with the exception of domicile and residence, used to obtain income or maintenance of taxable objects, other objects and documents;
5) to have access to the computerised system electronic filing/taxpayer and raise the technical means which contain these systems to get samples of data breaches and crimes under its jurisdiction. The taxpayer is entitled to obtain from the State tax service, no later than 5 working days, a copy of the electronic/computerized system highlights the taxpayer raised the State tax service;
6) to control the accuracy of data and documents from the records of the taxpayer's tax reports;
7) to withdraw from the taxpayer documents in the cases and in the manner prescribed in this code as well as to withdraw from the taxpayer and machines used in the control of cash receipts to verify the software installed in them, writing a report as established;
8) to ascertain violations of tax legislation and to implement the measures, and execution of tax obligation and extinguish the liability provided for by law;
9) to create the Advisory Council through the public-private partnership, Board compliance, specialized committees, working groups with the participation of representatives of other ministries, other central administrative authorities and public authorities, representatives of local public administration authorities, representatives of academia, civil society representatives and specialists in the field;
10) start in the competent courts, in accordance with the present Code, actions against taxpayers: a) declaring null certain transactions and transferring to the budget the means obtained from these transactions;
b) cancellation of the registration of the enterprise, organization in case of violation of established or in case of discrepancies between the constituent acts with legislation, and getting the revenues obtained by them;
(c) liquidation of the enterprise, organization) in the grounds laid down by law, and getting the revenues obtained by them;
11) to ask for and verify the removal of the infringement of tax legislation, to apply, where necessary, coercive measures;
12) use methods and sources to estimate the direct and indirect objects of taxation and the calculation of taxes and fees;
13) to fight in the manner established by this code, the tax obligations of taxpayers and rights to reimbursement of amounts overpaid;
14) to cite to the State tax service, the taxpayer shall be subject to taxation, the person with responsibility to the taxpayer, including the person responsible for the records of documents pertaining to the person alleged to be a subject of taxation, to testify, to present the documents and information of interest to the State tax service, with the exception of documents and information, in accordance with the laws of the constitutes State secret. Failure of the person cited to date and time fixed in the citation does not prevent the State tax service of procedural documents;
15) to stop, in collaboration with other bodies, and to control under this code or loaded means of transport which it is presumed that they are loaded with goods subject to excise duty that performs illegal transport of goods and passengers in national and international traffic;
16) require from financial institutions (branches or representations) production of documents relating to their clients;
17) to request and carry out tax audits in other States on the basis of international treaties to which Moldova is a party;
18) to ask the competent authorities of other countries information on taxpayers, without the consent of the latter;
19) to submit to the competent bodies of other countries information on taxpayers ' foreign relations with domestic ones, without consent or notification to the latter;
20) use tax reports, correspondence with taxpayers and Government information through electronic and other means, and protected under the legislation perfected in the field;
21) to use the mass media for the popularization of and compliance with the tax laws;
22) to use special means luminous sound and installed on transport units in accordance with the established norms; to enter or enter in the manner established by law, using, if necessary, special means, in any room or property for the purpose of economic-financial offences according to the competence or whether, on the basis of adequate data, it is known that in these premises has been committed or is committing an economic and financial crime;
23) restrict or prohibit the movement of transport and temporary pedestrian streets and roads, as well as the access of persons to certain portions of land or certain places for the purpose of securing the performance of actions in respect of criminal offences;
24) to carry out the filming and audio recording of detainees, to photograph for comparative research or identification;
25) to take further actions as provided by tax legislation.
(2) tax Officers shall perform the duties of the tax audit and tax onsite visit or the enforcement of the tax obligation was extinguished on the basis of delegation/decisions issued in the manner determined by the State tax service (3) the State tax service has the right to revoke, modify or suspend, in compliance with the law, its acts with normative and individual character if they contravene the legislation. "
85. Article 136 shall read as follows: "Article 136. Obligations of the State tax service and tax officials of State tax service and tax officials, in the exercise of this function have the following obligations: 1) to act in strict accordance with the Constitution of the Republic of Moldova, this code, other normative acts, as well as with the international treaties to which Moldova is a party;
2) to treat with respect and fairness, taxpayer's representative, other participants to tax relations;
3) to popularize tax legislation;
4) to inform the taxpayer, in the cases provided for by the tax legislation, or at the request of the latter, about his rights and obligations;
5) to inform the taxpayer, upon request, about taxes and fees in force, about their procedure and deadlines for payment and of the regulatory acts;
6) receive and examine applications for individuals and legal persons engaged in entrepreneurial activity and conditions for issuance of tax solutions, individual in the manner established by law;
7) to provide free taxpayer with report forms of the reported tax avoidance;
8) to carry out, at the request of the taxpayer, offsetting or drawing up of documents for reimbursement of amounts overpaid or the amounts which, pursuant to tax legislation, are to be returned;

9) upon written request by the taxpayer shall indicate the intended use of the certificate, in the cases covered by law or at the request of public authorities and bodies empowered to issue certificates legally regarding lack or existence of debts to the budget and certificates that confirm the registration as payer T.V.A. and Excise. The form of the mentioned certificates is approved by the State tax service;
10) at the request of the non-resident person or of the person authorized by him (the payer of the income), to issue the certificate about income sources obtained in Moldova and taxes paid (withheld). The form of the certificate referred to shall be approved by the Ministry of finance;
11) to keep track of taxpayers and tax liabilities;
12) to examine petitions, requests and complaints of taxpayers in the manner established by law;
13) to receive and record requests, notifications and other information about tax violations and to check them, as appropriate;
14) to act for the purpose of ensuring economic and financial offences, unlawful actions of taxpayers;
15) in the case of detection of an infringement and non-compliance with tax requirements of tax officers, to issue a decision on the application of sanctions;
16) to return to the taxpayer or its designee, within the prescribed period of tax legislation, issued decision;
17) does not use the situation in personal interests;
18) to State secrecy, other secret protected by law not to disclose information in the course of exercise, including information regarding personal life, to the honor and dignity of the person;
19) to undertake other actions provided for in the tax law. "
86. the code shall be supplemented with the following article: 1361 "Article 1361. Individual tax advance solution (1) individual tax Solution will be issued, at the request of early physical and juridical persons engaged in entrepreneurial activity in the manner established by the Government.
(2) the request for the issue of individual tax anticipated solution must be accompanied by the relevant documents for issuance, and the issuing fee payment.
(3) in order to settle the application, state tax service may request information, clarifications, explanations, additional documents and other evidence relating to the application and/or the documents submitted.
(4) the request for the issue of individual anticipatory tax solution can be rejected by the State tax service in the manner established by the Ministry of finance.
(5) individual tax advance Solution shall be issued for a fee, as follows: a) for taxpayers served by the Directorate-General for the administration of major contributors-60000 lei;
(b)) other categories of taxpayers-30000 lei.
(6) legal and natural persons have the right to refund to the applicant the fee paid if the State tax service rejects their request for individual tax solution.
(7) individual tax advance Solution shall be communicated only to natural or legal person to whom it is intended and is binding on the State tax service and other bodies with attributions of tax administration.
(8) individual tax advance Solution is mandatory only if its terms and conditions have been complied with by the person or entity in respect of which it was issued.
(9) individual tax advance Solution is no longer valid if the provisions of tax legislation under which it was issued are hereby amended. State tax service has the obligation to inform the natural or legal person concerned to amend the legislation and the fact that individual tax solution is no longer anticipated issued applicable in the future, setting the deadline and the termination of its effects.
(10) together with the cancellation of individual tax solution anticipated as a result of amendments to the rules as specified in materials. (9) any natural or legal person concerned shall be granted a period of 60 days from the date on which the communication referred to in paragraph 1. (9) to take all necessary measures for adjustment of the tax treatment to new interpretation.
(11) the State tax service shall keep the register of individual tax solutions.
(12) the time limit for issuing individual tax solution is anticipated up to 90 days from the date of receipt of the application in question on the part of individuals and legal entities carrying out entrepreneurial activity. In case of necessity of obtaining documents, information, explanations and/or additional relevant evidence of 90 days will be suspended from the time of the application of such documents, information, explanations and/or additional tests. After the cessation of the conditions that led to the suspension of relevant, will be resumed.
(13) the procedure for issuing individual tax anticipated solution is determined by the Ministry of finance. "
87. In article 147 (1) and (2), the words "its duties" shall be replaced with the words "his duties".
88. Article 148 shall be supplemented by paragraphs (8) to (11) with the following contents: "(8) in the interests of the service, the Director of the State tax service has the right to transfer temporarily for a period not exceeding 6 months, once a year, tax officials, without their consent, to another function equivalent, within the same subdivision or subdivision, from the same commune or in another commune with cover all expenses for transportation and accommodation.
(9) the official tax has the right to refuse temporary transfer in the interests of the service in the other of the following reasons: a) pregnancy;
b) minor child;
c) is the only întreţinător of the family;
d) health, confirmed by medical certificate makes it not suitable for temporary transfer.
(10) In the circumstances referred to in paragraph 1. (9) an official may be transferred to the tax with the written consent thereof.
(11) With the written consent of the official's duties, it can be transferred in accordance with paragraph 1. (8) for a period exceeding 6 months. "
89. Article 156, paragraph (2) shall read as follows: "(2) the collection of local taxes and fees shall carry out the corresponding field of activity, the advisory powers of tax legislation and the examination of petitions, requests and complaints from taxpayers, to ensure seamless and compliant records of taxpayers whose tax obligations are computed by the service and to track these obligations other duties prescribed by tax law. Powers relating to compensation or restitution of amounts over-paid, for the conduct of fiscal control are exercised in accordance with this code, together with the State tax service. "
90. Articles 157 and 158 shall read as follows: "Article 157. The rights of the tax collection service and local fees (1) the collection of local taxes and fees is vested in the corresponding field of activity as set out in art. 156, with the right to conduct independently: a) the calculation of tax liabilities in relation to payments and manage taxpayers;
b) keeping track of taxpayers and tax liabilities administered;
c) application increases in delay (penalties);
d) cash proceeds of taxes, fees, increases for delay (penalties) and/or fines;
e) other charges by fiscal legislation.
(2) the collection of local taxes and fees shall exercise together with the State tax service, the following rights: a) check the accuracy of data and documents from the records of the taxpayer's tax reports;
b) shall carry out checks on how the taxpayer complies with tax law, in accordance with the competency of management;
c) require explanations and information necessary to the problem identified during the inspection;
d) required and receives free, in the trial of fiscal controls, from any person information, data, documents required in the performance of duties, with the exception of the information constituting State secret, as well as copies of them if they are attached to the Act;
e) offsets and/or repay the amounts overpaid.
Article 158.  Obligations of the service for the collection of local taxes and fees collection service for local taxes and fees, the corresponding field of activity as set out in art. 156, and regarding the tax liabilities whose record is held by him: a) to act in strict accordance with the present code and other normative acts;
b) to treat with respect and fairness, taxpayer's representative, other participants to tax relations;
c) to popularize tax legislation;
d) to inform the taxpayer, in the cases provided for by the tax legislation, or at the request of the latter, about his rights and obligations;
e) to inform the taxpayer, upon request, about taxes and fees in force, about their procedure and deadlines for payment and of the normative acts concerning taxes and fees administrated;

f) to receive and record requests, notifications and other information about tax violations and to check them, as appropriate;
g) submit monthly, not later than the 5th day of each month, the State tax inspectorate report on taxes and fees administrated;
h) upon written request by the taxpayer shall indicate the intended use of the certificate to be issued, in the cases covered by law or at the request of public authorities bodies and legal certificates concerning the lack or existence of debts to the budget relating to the tax liabilities of which highlights a keep;
I) to keep track of taxpayers whose tax obligations are computed by the service and record of these obligations, including tax arrears, to transfer to the budget the amounts collected as taxes, fees, increase for delay (penalty), fines, according to the tax laws and in a manner established by the Government;
j) to draw up, with the assistance of the State tax service, payment of tax liabilities, distribute free taxpayers report forms of tax reports;
k) to remit tax as required by law, taxpayers, notices of payment of tax liabilities, as well as decisions issued;
l) jointly with the State tax service, to carry out, at the request of the taxpayer, offsetting or drawing up of documents for reimbursement of amounts overpaid or the amounts which, pursuant to tax legislation, are to be returned to carry out tax audits and draw up the necessary acts;
m) to perform other obligations provided for by law. "
91. Article 160 (2), the words "tax" shall be replaced with the phrase "the State Tax Inspectorate".
92. Article 161: in paragraph 5, the words "taxation" shall be replaced with the phrase "the State Tax Service";
paragraph (6) shall read as follows: "(6) In case the taxpayer changed its headquarters (address for service), he shall submit an application for the transmission of the dossier to new premises (home). Within 10 working days of receipt of the application, the Division responsible for the State tax service will transmit the dossier to the subdivision of the State Tax Inspectorate in whose activity lies within the new premises (home) to get the taxpayer to record without assigning a new tax code. "
93. Article 163 (1) and (7), the words "territorial State Tax Inspectorate in whose radius" shall be replaced with the words "subdivision of the State tax service in the activity".
94. Article 164: under paragraph (1), the words "tax authorities" shall be replaced with the phrase "the State tax service";
in paragraph 4, in the introductory part, the words "taxation" shall be replaced with the words "State tax service";
in paragraph 5, after the words "on the basis of a regulation approved" shall be inserted the words "/contract", and ended after the words ' shall be determined by regulation "shall be inserted the word"/contractul ".
95. In article 165, paragraph 4, the words "tax" shall be replaced with the phrase "the State tax service.
96. In article 166, paragraph 2, the words "tax body in the register person" shall be replaced with the phrase "the State tax service" and the word "its" word-"person".
97. Article 168, paragraph 1 shall be supplemented by the letters e and f)) with the following content: "it's the consequence of its own motion) of legal persons and individual entrepreneurs inactive inactive which meet the conditions laid down in article 21. 2 of law No. 220-XVI dated 19 October 2007 on State registration of legal entities and individual entrepreneurs;
f) liquidation of legal persons whose tax codes are assigned by the State tax service. "
98. In article 171, paragraph 2 is supplemented in the end ', which is required to receive the funds related to the national public budget from taxpayers who are natural persons in cash and to transfer them to the budget within the time limit referred to in paragraph 1. (6)”.
99. Article 174, paragraph 4, the words ' the decision of the territorial State Tax Inspectorate, extinguishing the obligation by subtraction can be verified, modified or revoked by the Principal State Tax Inspectorate "are excluded.
100. Article 176: supplemented paragraph 11: "(11) If, through the presentation of statements on the income tax after the time limit set by the corrected law, it sets up an amount of income tax paid in addition, the amount of the refund in accordance with paragraph 1 shall be punishable. (1) the designated amount shrinks with a percentage for the corresponding fiscal period. "in paragraph 21, the words ' from 1 April of the year in which the overpayment was overpaid amount" shall be replaced with the text "1 June-for the submitted electronically and 1 July-those presented on paper".
101. Article 180, paragraph (5) shall read as follows: "(5) Postponement or staggering tax obligation was extinguished are granted under a contract-type, which shall be concluded between the State tax service and the taxpayer."
102. In article 185, paragraph 3, the words ", within which lies," shall be replaced with the phrase "the State Tax Inspectorate".
103. Article 187: under paragraph (2), the words "to one of the territorial tax bodies" shall be replaced with the words "State tax service";
at paragraph 21: the letter a) is repealed;
the letter b), the words ", except those specified in (a). "to be excluded);
paragraph shall be supplemented by the letters d and e)) with the following content: "d) starting January 1, 2017-by taxpayers as of 1 January 2016 had employed more than 5 employees;
e) starting January 1, 2017, for tax periods starting in 2017-by subjects who carry out professional activity in the justice sector. "in paragraph (31), ' organ of territorial" are excluded.
104. Article 189 (2), the words "accounting" shall be replaced with the word "accounting".
105. Article 190: under paragraph (2), the words "accounting" shall be replaced with the word "Accounts";
in paragraph 5, the words "within the tax body where the taxpayer is a record kept of the tax body" shall be replaced by the wording "in the subdivision of the State Tax Inspectorate in whose record is a subdivision of the taxpayer take State Tax Inspectorate".
106. Article 196: (3) shall read as follows: "(3) within 10 working days of receipt of the application referred to in article 1. 161 para. (6) the dossier on actions of taxpayer enforcement undertaken against this subdivision shall be forwarded to the responsible of the State tax service as established by the State tax service. "in paragraph (4) shall be repealed.
107. In article 200, paragraph 8, the words "accounting" shall be replaced with the word "accounts".
108. Article 201, paragraph 3, the words "accounting" shall be replaced with the word "accounting".
109. Article 203: in paragraph 3, the words "territorial State tax inspectorates/specialized State tax inspectorates, and where goods were seized by the main State Tax Inspectorate-responsible subdivision" shall be replaced with the words "State tax service";
in paragraph 7, the words "objects contained in the privatisation programme" shall be replaced with the words "public ownership of State property privatization", and the text "by the public property agency under the Ministry of Economic Affairs '-' of public property agency subordinate to the Ministry of economy";
paragraph 8 shall read as follows: "(8) the placing on the market of securities sequestered by the State tax service shall be effected in accordance with the rules of the regulated market and with the regulatory acts of the National Commission of financial market."
110. Article 204, paragraph 3, the words "tax authority" shall be replaced with the phrase "the State Tax Inspectorate".
111. Article 206 (1), subparagraph (d)) shall be completed at the end ' or Ordinance instituting the criminal case on the fact of entrepreneur pseudoactivității ".
112. In article 208, paragraphs (1) and (3) shall read as follows: "(1) upon seizure of property, their assessment and marketing organization is put in charge of the State tax service, except as provided in paragraph 1. (7) to (9) and (15) of art. 203. "" (3) the auction organizers are state tax service and persons admitted by him on the basis of competition. "
113. In article 209, paragraph (7) shall read as follows: "(7) the person to whom the goods are kept shall be bound to provide public access to them."
114. Article 211 paragraph 7, the words "tax organizer of auction" shall be replaced with the phrase "the State Tax Inspectorate".
115. Article 212, paragraph (9) shall read as follows: "(9) Reduce the price goes up to 50% of the initial price, and in case of sale of land-not below the price fixed in accordance with the regulatory legislation."

116. Article 213 in paragraph 8, the words "is the tax which it has seized. It "shall be replaced with the text" is the State tax service. ".
117. In article 214, paragraph 2, the word "thereof" shall be replaced with the word "thereof".
118. Article 216, paragraph 7 is hereby repealed.
119. Article 225 (2) m1), the word "expenses" shall be replaced with the word "costs".
120. Article 2251 (1) (a)) and (2), the words "tax year" shall be replaced with the words "fiscal period".
121. Article 2267: under paragraph (1), the words "territorial State Tax Inspectorate after its place of domicile or residence or at the main State Tax Inspectorate" shall be replaced with the text "subdivision of the State tax service of the place of domicile or residence or at the State tax service";
in paragraph 3, after the word "estimated" shall be inserted following the words "tax audit";
(5) the letter d), the words "accounting" shall be replaced with the word "accounts".
122. Article 22613: in paragraph 3, the words "taxation" shall be replaced with the phrase "the State tax service;
in paragraph 5, the words "taxation" shall be replaced with the words "State tax service", and the words "organs"-with the words "State tax service";
in paragraph 6 (a)) and c), the words "taxation" shall be replaced with the phrase "the State tax service;
in paragraph 7 (a)), ' fiscal authorities "shall be replaced with the phrase" the State Tax Inspectorate ".
123. Article 22614 (1), the words "tax" shall be replaced with the phrase "the State Tax Inspectorate".
124. under article 22615, paragraph (3) shall be supplemented with the following f1) reads: "f1) the requirement to submit all evidence relevant to the subject of tax audit tax audit up to initiating or until the completion of fiscal control;".
125. Article 22616: under paragraph (1), the words "territorial tax body within which" shall be replaced with the words "subdivision of the State tax service in the activity", and the words "appropriate territorial tax body"-with the words "subdivision of the corresponding state tax service";
in paragraph 3, the words "territorial State tax inspectorates" shall be replaced with the words ' its ' subdivisions;
in paragraph 8, the words, "by the territorial State tax inspectorates of the main State Tax Inspectorate" shall be replaced by the wording "State tax service by its subdivisions."
126. In article 229: (3) shall read as follows: "(3) the order on suspending transactions in the taxpayer's bank accounts shall be issued by the management of the State tax service on a standard form approved by the State tax service, and as the enforceable document." in paragraph (5) shall be completed with the letter d) with the following content: "d) financial institution fees (its branch or representation) for partial or total execution of the orders for collection issued by the State tax service or payment orders issued for the account of the budget, which shall be levied at the expense of the taxpayer neafectînd the amount indicated in the order for collection or payment order in. "    
127. under article 233, paragraph 3, the word "administrative" shall be replaced with the word "administrative".
128. Article 234 shall be supplemented (12) with the following contents: "(12) Taxes, fees and increases for delay (penalties) are not recalculated, the penalty tax does not apply in its entirety or, where it has already been established, shall be cancelled entirely if the taxpayer has acted in accordance with their individual tax solution early in his address according to this code."
129. Article 240 is completed with the letter d) with the following content: "d) violation pertaining to the use of electronic tax services shall be determined by a technical malfunction does not depend on the will of the taxpayer."
130. Article 241 (1), the words "taxation" shall be replaced with the phrase "the State tax service.
131. Article 244, paragraph 6, the words "through an Ordinance issued by the Office of the law firm" shall be replaced with the words "by the term".
132. Article 245 (1), the words "tax office" shall be replaced with the words "with the subdivision of the State tax service".
133. Article 249 shall be completed with paragraph 4 with the following contents: "(4) to pronounce a decision has lapsed the individual benefit, subsequent to the period for carrying out of tax audit and the amount declared in accordance with article 5. 2266 para. (6) if as a result of fiscal control with indirect methods of estimating taxable income were taken into account the provisions of art. 2266 para. (4) to (6) and could not be calculated in addition to the income tax budget. "
134. In Article 251 (1), the words "tax body examining the case" shall be replaced with the phrase "the State tax service.
135. Article 252, paragraph 3, the words ' tax authority where the data subject is in record or assistance "shall be replaced with the phrase" the State tax service.
136. Article 253 shall be supplemented with paragraph 9 with the following contents: "(9) failure by the individual to the conditions laid down in article 21. 22615 para. (2) shall be imposed with a fine in the amount of 3000 lei. "
137. Article 257: the name of the article, the words "accounting" shall be replaced with the word "accounting";
(2) shall read as follows: "(2) the use of standard forms of primary documents with special arrangements for a different model than the one established by the legislation in force, as well as the use of standard forms of primary documents with special regime plastografiate or foreign sanctions fine equal to the amount of economic transactions entered in such documents."
in paragraph 5, the words "accounting" shall be replaced with the words "accounting";
(8) the text "of the inspector or State Tax Inspectorate responsible for the station's fiscal activity" shall be replaced with the text "of the inspector or subdivision of the State tax service in charge of the station's fiscal activity".
138. Article 259 shall be supplemented with paragraph 7 with the following contents: "(7) the refusal by the financial institution (its branch or representation) or other providers of payment services to receive from individuals money in cash related budget shall be imposed with a fine in the amount of 200 lei for each case of denial."
139. Article 261, paragraph 6, the words "for submission" shall be replaced with the words "presentation", and the words "current year"-with the words "current fiscal period".
140. In article 264 (1), in the introductory part, the words "taxation" shall be replaced with the phrase "the State tax service.
141. Article 268 (1), the words "tax authority empowered to consider the case shall" shall be replaced with the phrase "the State tax service.
142. article 269 shall read as follows: "Article 269. Filing of opposition (1) Appeal against the decision of the State tax service or tax officers shall be filed action to the State tax service and will be examined by it.
(2) In the event of disagreement with the decision of the State tax service delivered by the side of the opposition, the taxpayer is entitled to apply to the competent court. " 
143. Article 270 (1), the words "the competent tax authority" shall be replaced with the phrase "the State tax service.
144. Article 272, paragraph 1 shall be repealed.
145. Article 273: under paragraph (1), the words "the decision of the tax and tax officers" shall be replaced with the words "the decision/resolution of State tax service and tax officials ' actions;
in paragraph 2, the words "decision by the tax bodies and tax officers actions" shall be replaced with the words "decision/decision state tax service and tax officials ' actions.
146. Article 274 shall read as follows: "Article 274. Challenging in court the decision of the State tax service and actions of tax officials the decision of the State tax service and actions of tax officials can be appealed in the manner established by law, and the Court. "
277. in article 147 (1): the first paragraph is completed with the letter f) with the following content: "f) leaseholders or tenants of privately owned property to non-residents of the Republic of Moldova, if the contract of lease/rent otherwise." in the second paragraph, after the words "to submit" insert the word "free".

148. Article 278 (1), the words "(agricultural land, land intended for industry, transport, telecommunications and other fields for special purposes)" is excluded, and finally in paragraph is completed with the text: "the degree of completion of construction for tax purposes is determined by the technical experts in construction or by businesses with activities in the field of technical expertise."
149. Article 280: (1): (a)): in the introductory text "in cities and towns, including localities in their composition, except for villages (communes) which is not located in the municipalities of Chisinau and Balti" is excluded;
in the first indent, ' 0.3 ' shall be replaced with the digits "0";
After the words "representative authority" shall be inserted the words "and deliberative";
in point a1), after the words "representative authority" shall be inserted the words "and deliberative";
in subparagraph (b)), the figures "0.1" shall be replaced with the digits "0";
in paragraph 2, the words "tax authorities" shall be replaced with the phrase "the State Tax Inspectorate".
150. Article 281 (1), the words "with the participation of the territorial State tax inspectorates" excludes themselves, and finally in paragraph is completed with the text: "where the tax base is evaluated by the cadastre agencies during the tax year up to dispatch payment approvals, amount of immovable property tax for that year shall be calculated starting from the estimated value of real estate for taxation purposes registered in cadastre tax. "
151. Article 282: under paragraph (1), after the words "the subject of taxation" insert text "from the budgets of administrative-territorial units where they are located," the objects of taxation;
(5) are repealed.
152. In article 283: (2) shall read as follows: "(2) the categories of persons referred to in paragraph 1. (1) (a). h)-l) is exempt from the payment of income tax on immovable property for the objects of taxation with housing, where they have registered their domicile (in the absence of residence-residence), to a maximum value (cost) set by the local public administration authority. "the article is completed with paragraph 21 with the following contents:" (21) by way of derogation from paragraph 1. (2) until the establishment of the authority of local public administration in the exemption from income tax on immovable property, the persons referred to in paragraph 1. (1) (a). h)-l) this exemption shall be granted within the limit of the value (cost) of the real estate-home (in his absence-residence), as annexed to this certificate. "in paragraph (4), subparagraph (b)) shall be completed in the final text", where there are engaged in entrepreneurial activity, with the exception of forestry enterprises to carry out illegal logging, environmental reconstruction of the secondary conservation at carrying out forest works out, research and the design for forest management needs, liquidation of the effects of natural disasters, as well as performing other forestry works related to the care of forests ".
153. In article 284, paragraph 2, the words "territorial tax authorities" shall be replaced with the words "subdivisions of the State tax service".
154. Article 285: paragraph 1 shall read as follows: "(1) the Agency for land relations and Cadastre Agency presents daily, the State Tax Inspectorate information about each object and subject of taxation with tax on immovable property. Information structure and the way of its transmission shall be determined by the State tax service. "in paragraph (2) is hereby repealed.
155. Notes on the title VI: name of the annex shall read as follows: "the value (cost) of real estate with housing (flats and individual houses, land for these goods) of the municipalities, including the towns of flying in their membership, from towns and villages (communes), value (cost) within the limits of the granted exemption from paying tax on immovable property; 283 paragraph 1. (21) ";
items 1 and 2 shall read as follows: annex II shall be supplemented with the following contents 49 position: notes on the annex is excluded.
156. Article 2876, the words "territorial tax offices" shall be replaced with the phrase "the State tax service.
157. Article 288: section 4) shall be repealed;
in section 10), the words "average Number of employees" shall be replaced with the words "number of employees";
article is supplemented with paragraph 101) with the following content: "101 Actual employees)-all persons employed under a contract of employment for a fixed or indefinite (employed in permanent service, seasonal, temporary for the execution of certain works), for a period of a day and more than at the time of his engagement.
This does not include employees in the herd:-persons who supply under civil law contracts (contract of entrepreneurship, service contract, contract of carriage, etc.);
-individuals who provide overlapping jobs (external cumularzii);
-people with individual labour contract suspended and those on maternity leave;
-persons exercising some unskilled activities with occasional (laborers). ' p. 12) are repealed.
158. Article 290: at the letter a), the words "individuals registered as an entrepreneur" shall be replaced with the words "natural or registered as entrepreneurs and people who are engaged in professional activities in the justice sector";
the letter "e"), the words ' commercial units and/or service "shall be replaced with the words" objects of taxation ".
159. Article 291 (1): (a)) shall be completed in the final text ", as well as people who are engaged in professional activities in the justice sector";
letter e) shall read as follows: "s) fee for commercial units and/or service-which, according to the classification units of activities from the economy of Moldova, corresponding to the activities set out in the annex. 1 the law nr. 231 of 23 September 2010 with regard to internal trade; '.
160. In article 292, paragraph 1 the words "same article" are excluded.
161. Article 293 paragraph 5, the words "territorial State Tax Inspectorate" shall be replaced with the phrase "subdivision of the State tax service".
162. Article 295 is completed with the letter of the g1) with the following content: "g1) tax planning and tax for commercial units and/or services-individuals who are self-employed,".
163. Article 297: in paragraph 4, the words "tax authorities" shall be replaced with the phrase "the State tax service";
Article shall be supplemented by paragraphs (8) and (9) with the following contents: "(8) in determining the local tax quotas referred to in article 1. 289 paragraph 4.  (2) (a). a) and (d)), local public administration authorities are bound to lead to the following criteria and principles: a) predictability of entrepreneurship-entrepreneurs, planning expenditures, will know ahead of time and consult regarding the size of local taxes;
(b) the decision-making transparency principle)-local public administration authorities, as a priority, will inform and ensure free access to projects related to the expected size of local taxes;
c) the principle of echitabilităţii (proportionality) between administrative-territorial unit and entrepreneur-local public administration authorities, in determining the size of the local tax, shall entrust that proportionality is ensured (equitable) between the interests of the community and local entrepreneurs, including do not undertake actions in excess under the pretext of achieving the goals of the company/organization.
(9) in the case of divergence in fixing quotas of local fees, local public administration authorities will carry out an impact analysis as prescribed by the regulations.  13 of law No. 235-XVI from 20 July 2006 concerning the basic principles of regulation of entrepreneurial activity and the provisions of the Government decision nr. 1230 of 24 October 2006 approving the methodology for impact analysis of regulations and to monitor the effectiveness of the regulatory act, adapted and applied to the appropriate local specifics. "
164. In article 298, paragraph 3, the words "territorial State tax Inspectorates" shall be replaced with the phrase "the State tax service.
165. under article 301, paragraph 3, the words "territorial tax authorities" are excluded.
166. Article 318, paragraph 3, the word "expenses" shall be replaced with the word "costs".
167. Article 341, paragraph (3) shall read as follows: "(3) the tax shall be paid by the subject of taxation, with the drawing up of payment documents, which indicate mandatory identification number (VIN), type and brand of the vehicle."
168. In article 342 (1), in the introductory part, the words "tax authorities" shall be replaced with the words "subdivision of the State tax service".
169. article 352:

under paragraph (1) (a)), the words "the competent body of the central public administration" shall be replaced with the words "specialized body of public administration in the field of road transport";
in paragraph 5, the words "road police body and/or body serves as a" collaborator "who patrol police and/or specialized organ of public administration in the field of road transport";
in paragraph 7, the words "territorial State Tax Inspectorate at the headquarters of the subject of taxation" shall be replaced with the phrase "the State tax service";
in paragraph 10, the words "territorial State Tax Inspectorate of its premises" shall be replaced with the phrase "the State tax service";
in paragraph 11, the words "territorial State Tax Inspectorate at their premises" shall be replaced with the phrase "the State Tax Inspectorate".
170. Article 356: in paragraph 5, the words "territorial State Tax Inspectorate of its premises" shall be replaced with the phrase "the State tax service";
in paragraph 6, the words "territorial State Tax Inspectorate at their premises" shall be replaced with the phrase "the State Tax Inspectorate".
171. Article 361: paragraphs (5) and (6) shall read as follows: "(5) For the fiscal period in which the authorisation has been requested of the objective of the advertising fee will be calculated by the competent body of the central public administration, showing the State tax service, on a quarterly basis, until the 25th day of the month following the reporting quarter information relating to subjects of taxation and the amounts calculated and paid tax in the form prescribed by the State tax service (6) For the following tax periods, subject of taxation levy in its own right and a paid via financial institutions, by a single payment, until the 25th of March of the current tax period. The minutes concerning the amount of tax calculated for the current year and the amounts of the tax paid in the previous year the authorization, shall be submitted by the subject of taxation annually until 25 March of the current tax period. The minutes are submitted to the tax calculated using compulsorily, automated electronic reporting methods, under the conditions laid down in article 21. 187 para. (21). "
in paragraph 7, the words "territorial State Tax Inspectorate at their premises" shall be replaced with the phrase "the State Tax Inspectorate".
172. Article 366: paragraphs (3) and (4) shall read as follows: "(3) For the fiscal period in which the authorisation has been requested of the objective of the provision of services, the fee shall be calculated by the competent body of the central public administration, showing the State tax service, on a quarterly basis, until the 25th day of the month following the reporting quarter information relating to subjects of taxation and the amounts calculated and paid tax in the form prescribed by the State tax service (4) For the next tax periods, subject of taxation levy in its own right and a paid via financial institutions, by a single payment, until the 25th of March of the current tax period. The minutes concerning the amount of tax calculated for the current year and the amounts of the tax paid in the previous year the authorization, shall be submitted by the subject of taxation annually until 25 March of the current tax period. The minutes are submitted to the tax calculated using compulsorily, automated electronic reporting methods, under the conditions laid down in article 21. 187 para. (21). "
in paragraph 5, the words "territorial State Tax Inspectorate at their premises" shall be replaced with the phrase "the State tax service";
paragraphs (9) and (10), the words "territorial State Tax Inspectorate of its premises" shall be replaced with the phrase "the State Tax Inspectorate".
Art. II.-Law nr. 1164-XIII of 24 April 1997 for implementation of titles I and II of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with subsequent amendments and additions, is modified and completed as follows: 1. Article 24: in paragraph 7, the words ' bank deposits, corporate securities in the form of bonds and securities are money market instruments such as bank certificates of deposit and bank drafts, as well as from members on deposits accounts of personal savings in the savings and loan associations of citizens "shall be replaced with the words ' bank deposits; corporate securities in the form of bonds and securities, money market instruments, such as bank certificates of deposit and bank drafts; depositions of members on personal savings accounts in the savings and loan associations of citizens ";
(16) the word "annual" shall be replaced, in both cases, the word "monthly" and the word "staff" shall be excluded in all cases;
(21): first paragraph: in the first sentence, after the words "monthly income" insert text "(to be determined by the individual labour contract)";
in subparagraph (b)), after the word "economic" shall be inserted the words "previous year";
After the first paragraph insert a new paragraph with the following: "taxable income Limit applies to the corresponding salary calculated each month. Income tax is determined at the time of payment the cumulative method with application of the quotas set out in art. 15 (a). of the tax code). If in a month is paid for several periods, the income limit is applied to the taxable income calculated income which relates to each month. "the fourth paragraph shall be completed in the end with the text:" in the category other revenue includes the revenue obtained during the fiscal year, the employee's own employer, except for salaries that apply to facilities referred to , or from other subjects. "after the fifth paragraph insert a new paragraph with the following:" income tax established by this paragraph exempts the beneficiary income from their inclusion in gross income composition. "the sixth paragraph, the words" to the tax body in whose RADIUS is one that serves the information given, in a form and manner established by the Principal State Tax Inspectorate "shall be replaced with the words ' the State tax service that the information given , in a form and manner established by the State tax service ";
in the eighth, the figures "2016" shall be replaced with figures "2020";
(23) the words "territorial State Tax Inspectorate" shall be replaced with the phrase "the State Tax Inspectorate".
2. In article 30, paragraph 2, the words "tax and customs Bodies" shall be replaced by the wording "State tax service, customs bodies".
Art. III.-in article 4 (6) of law No. 1417-XIII of 17 December 1997 for implementation of title III of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with subsequent amendments and additions, the words "the Principal State Tax Inspectorate" shall be replaced with the words "State tax service", the word "supplies" with the word "supplies" and "kept for any purpose other than that of the subsequent marketing"-"used for the purpose of consumption without subsequent marketing. "
Art. IV. − Article 4 of the law No. 1054-XIV of June 16, 2000 for the implementation of title IV of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with amendments and additions thereto, shall be amended as follows: (1) the words ' organs of State tax service "shall be replaced with the phrase" the State tax service;
in paragraph 3, the word "bodies" is excluded;
paragraphs (4), (41) and (42), the words "the Principal State Tax Inspectorate under the Ministry of Finance" shall be replaced with the phrase "the State tax service;
paragraphs (62) and (63), the words "territorial tax body" shall be replaced with the phrase "the State tax service;
(63) the words "territorial tax body" shall be replaced with the phrase "the State tax service";
in paragraph 7, the words "tax authorities" shall be replaced with the phrase "the State tax service";
(71), the words "the Principal State Tax Inspectorate" shall be replaced, in both cases, "State tax service".
Art. V.-Article 4 of law No. 408-XV of 26 July 2001 for the implementation of title V of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with amendments and additions thereto, shall be amended as follows: in paragraph 4, the words "tax" shall be replaced with the phrase "the State tax service;
in paragraph (9), in the introductory part, the words "tax" shall be replaced with the phrase "the State tax service;
in paragraph 10, the words "tax" and "tax" shall be replaced with the phrase "the State tax service;

paragraph (17) and (18), the words "taxation" shall be replaced with the phrase "the State tax service;
paragraph (18), the words "tax authorities have the right to" shall be replaced with the phrase "the State tax service shall be entitled";
in paragraph 22, the words "the Principal State Tax Inspectorate" shall be replaced with the phrase "the State tax service.
Art. Vi.-Law nr. 1056-XIV of June 16, 2000 for the implementation of title VI of the tax code (republished in the Official Gazette of the Republic of Moldova, special edition of 8 February 2007), with amendments and additions thereto, shall be amended and shall be completed as follows: 1. In article 4, paragraph (2), the figures "2017" shall be replaced with figures "2019";
(3) to be completed with the letter d) with the following content: "d) other real estate valued in accordance with territorial cadastral bodies estimated value-starting January 1, 2017." in paragraph (31), ' taxation of such property in accordance with the estimated value will be achieved next year starting with the year in which the immovable property were assessed. "is excluded;
paragraph (5) shall read as follows: "(5) the cost of the taxable immovable property shall be determined as follows:-in the case of legal entities and physical persons registered as entrepreneurs, persons performing Professional activities in the justice sector-based accounting documents;
-in case of individuals who are not registered as entrepreneur-based documents that are kept in the archives of the cadastral bodies and/or according to the inventory value appreciated by specialized commissions formed in thedistrict. "in paragraph (7): the letter a), the words" territorial tax inspectorates "shall be replaced with the phrase" the State tax service ";
the letter b), the words "with the participation of territorial tax inspectorates" is excluded;
the letter c), the word "concerned" shall be replaced with the text "according to the place of location of the land";
paragraph 9: the letter a), the words "territorial tax bodies ' shall be replaced in both cases," State tax service ";
the letter b), the words "with the participation of territorial tax bodies ' shall exclude, and the word" concerned "shall be replaced with the text" according to the place of location of the estate ".
2. The annex. 2: to be completed with paragraph 11 with the following content: "11. Immovable property tax with other destination than the housing or farm, including garages and except for the land on which they are located and lots of fruit with or without construction placed on them by the unrated territorial cadastral according to the estimated value, shall be as follows:-for legal entities and physical persons engaged in entrepreneurial activity-0.3 percent of the book value of the immovable property tax period;
-for individuals other than those specified in the first indent-0.3 percent of the cost of real estate. "section 21 is repealed.
Art. VII.-Customs Code of the Republic of Moldova nr. 1149-XIV of July 20, 2000 (reprinted in the Official Gazette of the Republic of Moldova, Special Edition from January 1, 2007), with amendments and additions thereto, shall be amended and shall be completed as follows: 1. Article 1: in paragraph 22), the words "accounting control" shall be replaced with the words "checking accounting documents";
at paragraph 36), after the words in brackets "including fines" shall be inserted the words "offence", the equivalent of the bodies.
2. Article 6 shall be supplemented by (21) with the following contents: "(21) amendments and/or additions of this code shall be implemented over 180 calendar days from the date of its publication in the Official Gazette of the Republic of Moldova the law amending and/or completing."
3. In article 33, paragraph 3 shall be completed in the end with the text: "upon presentation of the goods. Where the goods cannot be presented, the customs body shall refund only when it has information indicating that unequivocal proof of origin drawn up subsequently apply to these goods ".
4. In article 64, paragraph 3, the words ' the exported products are to be exported or to be assigned "shall be replaced with the words" exported products will be assigned ".
5. In article 69: (2) shall read as follows: "(2) where, in exceptional circumstances, the time limit set in accordance with paragraph 1. (1) it is not sufficient, the customs service, on the basis of an application filed by the holder of the marketing authorization justified, may extend this time limit for a period reasonable to allow the use of goods and means of transport. "article is completed (21) and (22) with the following contents:" (21) the total Period of stay of goods and means of transport under customs regime of temporary importation may not exceed 10 years cumulatively.
(22) Notwithstanding the provisions of paragraph 1. (1) non-nationals are permitted to place personal goods and means of transport under customs regime of temporary admission during their involvement in the implementation of development projects or by external technical assistance on the basis of any international treaty to which the Republic of Moldova is a party, within the conditions and limits laid down by the international treaty in question. "
6. Article 124 paragraph 12 shall be added to the first paragraph: in the end with the text: "interest rate referred to in article 1. 126 in paragraph 1. (3) does not calculate. "after the second paragraph insert a new paragraph with the following content:" the method and conditions for extension of time for payment of import duty for importers with the status of authorised economic operator shall be determined by the Government. "
7. Article 126 shall be completed (33) with the following contents: "(1) in the case of an extension, according to art. 124 para. (12) the time limit for payment of import duty for importers with the status of authorised economic operator, interest referred to in paragraph 1. (3) of this article shall not be. "
8. Article 127: at paragraph 10, the words ' after the last date laid down for the submission of the customs declaration for the Customs obligations or, where no customs declaration was lodged ' shall be replaced by the wording "in accordance with art. 2025 para. (2)”;
(11): first indent shall read as follows: "Declaration reflects the facts that constitute offences;" the third indent shall be excluded.
9. In article 1277 (2), after the words ' does not apply to "insert text" when the goods in question have been taken out of the country until the obligation is ascertained by the customs body, as well as in the case of ".
10. In article 12713 (1), the words "the obligation of customs" shall be replaced with the text "issue and/or cancellation of the obligation to refund the customs, import duties or export duties levied in addition times paid".
11. In article 129, paragraph 2, shall be completed in the final text ", with exceptions provided by law";
12. Article 1302 (2) shall read as follows: "(2) property Tracking is done through the application of prohibitions and/or seizure."
13. In article 1308 in paragraph 8, the words "balance sheet value" shall be replaced with the words "their book values", and the words "accounting" with the word "accounts".
14. In article 1309 (3), the words "accounting" shall be replaced by the word "accounting".
15. Article 1412 supplemented (213) with the following contents: "(213) Obligation arising following the conclusion of the customs control on the establishment of a permanent extra code goods shall be levied from collateral account, immediately after becoming aware of the decision of the Customs debtor's settlement. In this case, the increase for delay is not calculated. "
16. In article 176 (31), after the words "7 days" insert the word "calendar".
17. In article 181: the name of the article shall read as follows: "Article 181. Correction and amendment of the customs declaration ";
Article shall be supplemented by paragraphs (3) and (4) with the following contents: "(3) at the request of the declarant, the customs body shall be entitled to amend the customs declaration within a period of 4 years from the date thereof.
(4) the Customs Body shall be entitled to amend the Declaration, ex officio and with notice to the declarant, within a period of 4 years from its date of filing, if that change does not give rise to obligations. "
18. Article 1811 shall read as follows: "Article 1811. (1) control Control subsequently relies on managing risks, is imperative for customs purposes in order to ensure the correct application of legislation and compliance confirmation or refutation of the declarant.
(2) the control is carried out by later customs bodies in accordance with the procedure established by the Government, through the postvămuire audit or review of the customs declaration, a period which does not exceed the limitation period laid down in article. 127 para. (10).

(3) the procedure for carrying out risk analysis, planning and execution of the subsequent verification consists of a set of methods and operations of organizing and conducting the inspection, as provided by the present code and other normative acts. Subsequent control is achieved through certain forms (general control, control part, repeated control), procedures (inspection, unannounced inspection by contraposition) and methods (total control, selective control electronic control).
(4) within the time limit referred to in paragraph 1. (2) the customs body shall check any document, register and records relating to goods originating in international trade or other prior or subsequent commercial operations relating to such goods. Control can be carried out at the premises of the declarant, of any other person interested, directly or indirectly, from a professional point of view in the operations referred to or any other person who is in possession of such documents, data or information in goods times about them. It can also be carried out a physical check or taking samples of goods if they can still be identified.
(5) it is prohibited to making repeated subsequent checks over some taxes and duties and the same for the period of a financial year which was previously inspected, unless subsequently repeated control is imposed: a) committing procedural errors, including in the context of carrying out subsequent verification, which led to the cancellation of its results;
(b) examining complaints lodged against) the decision of the customs body or action the contributor;
c) reorganization or liquidation of the controlled person;
d) audit the activity of the customs body by the hierarchically superior body;
e) detection, following controls later, signs of unidentified customs violations within the subsequent verification before;
f) finding the constitutive elements of crime of smuggling and other crimes;
g) a control by contraposition.
The reason for the repeated customs control on the spot audit activity in relation to the customs body by the hierarchically superior body, can serve only the latter decision, in compliance with the requirements of this article.
(6) subsequently initiated or Control in the course of initiation to be concluded through a report if: (a) the person to whom the address) has been initiated or are to be initiated later control has been refused;
(b) the person to whom the address) has been initiated or are to be initiated subsequent control is not found, and the information available to the customs body is insufficient and does not allow for reconciliation of the situation.
(7) If it appears that after subsequent control rules regulating customs in question were applied incorrectly, the customs body shall take measures to regularise the situation, regardless of the level and form of customs control applied previously.
(8) the customs service approve the document model required to stabilize the situation, and the instructions for completion of this document.
(9) where an obligation is ascertained or sums in addition, the customs body shall levy the differences less the amounts paid or reimbursed in addition, observance of the laws in force. "
19. Article 1951: under paragraph (2), the words "a certificate" shall be replaced with the words "a licence" and the words "permanent monitoring" with the word "monitoring";
(3) shall read as follows: "(3) the status of AEO is attested by the following types of authorization: authorization for the AEO) Customs simplifications-for operators requesting to benefit from simplifications provided for in this code and which fulfil the conditions laid down in article 21. 1953 para. (1) point 1)-5);
b the AEO authorization for security) and safety-for operators requesting to benefit from facilities with regard to customs controls related to the safety and security of the customs border and fulfilling the conditions laid down in article 21. 1953 para. (1) point 1)-4) and 6). "
article is completed with paragraph 4 with the following contents: "(4) the authorizations referred to in paragraph 1. (3) may be held at the same time. "
20. In article 1952: under paragraph (1), the words "a certificate" shall be replaced with the words "authorisation";
in paragraph 4, the word "certificate" shall be replaced, in both cases, the word "authorization" and the text "or for customs simplifications/security and safety" is excluded;
paragraph (5) shall read as follows: "(5) where the holder of the AEO authorization for security and safety shall submit a customs declaration or a summary declaration, the customs body shall notify beforehand, up to crossing the customs border, goods and means of transport were selected for additional physical checks as a result of the risk analysis with regard to security and safety. AEO authorisation holder is not notified in the event that this may harm the control to be carried out. The customs body may carry out physical checks even if the AEO authorisation holder has not been notified. ' in paragraph 6, the word "certificate" shall be replaced with the word "authorization".
21. Article 1953: under paragraph (1): (2)) shall be completed in the end with the text: "and the applicant shall meet the following requirements: a) is not subject to insolvency proceedings;
b) during the three years preceding the filing of the application and has fulfilled its obligations in respect of payment of import/export duties and any other charges or payments in connection with the importation or exportation of goods;
c) demonstrates, on the basis of the accounting and information available for the last three years preceding the filing of the application, that has a financial situation, sufficient to meet its obligations and to meet their commitments, and taking into account the type and volume of economic activity, including that it has negative net assets, unless they can be covered; "section 3) shall read as follows:" 3) repeated infringements of the legislation's lack of customs and tax in accordance with the procedure established by law, including the lack of serious crimes connected with the economic activity of the applicant during the last three years preceding the filing of the application. The condition is considered as fulfilled where, during the three years preceding the filing of the application, the applicant, the person empowered to represent it or exercising control over its management, the employee responsible for customs matters of the applicant do not have committed repeated offences against customs and tax legislation and had no serious crimes related to their economic activity. As an exception, Customs may decide otherwise if it determines, on the basis of available information and data, that these violations have a reduced importance in relation to the number or scale of customs operations, and does not create suspicion about the good faith of the applicant, item 4): "(c)) shall be completed in the final text" and indicate, where appropriate, their location ";
the letter d), the words "uses a management system" shall be replaced with the words "features an organization" and the word "suitable" with the word "appropriate";
the letter "e"), after the words "protection" shall be inserted the words "loss";
the letter f) shall read as follows: "(f)) shall ensure that the employees concerned have been instructed to inform the Customs authorities whenever the difficulties are discovered in the performance requirements and establishing procedures for informing customs bodies regarding such difficulties;" section is completed by the letters h) and i) with the following contents: "(h)) at its disposal, if applicable, satisfactory procedures for managing licenses and/or authorizations for the import/export and or granted in accordance with the measures of economic policy;
 I) has, if applicable, satisfactory procedures for the management of import licences and export-related restrictions, including no prohibition of measures by which goods are subject to no prohibition or restrictions on other commodities, as well as the arrangements for ensuring compliance with the prohibițiilor and the restrictions concerned;% quot% section 5) shall read as follows: "5) in respect of an authorization referred to in article 1. 1951, para. (3) (a). the practical standards) of competence or professional qualifications which are in direct connection with the work done. The condition is considered as fulfilled if any of the following is met: a) the applicant or the person in charge of customs that the applicant has a proven practical experience of at least three years in the field of customs;
(b) the applicant or the person in charge) of customs that the applicant has completed a course of instruction in the field of customs legislation. 

Where the person responsible for customs matters of the applicant is a person acting pursuant to a contract, the condition set out in this point shall be considered satisfied if the person holds an AEO authorisation for customs simplifications; "shall be added to point 6) with the following content:" 6) in respect of an authorization referred to in article 1. 1951, para. (3) (a). b)-security and safety standards, which are considered to be complied with, if the applicant demonstrates that maintains appropriate measures to ensure the safety and security of the international supply chain, including in the areas of physical integrity and control access, logistical processes and handling of certain types of goods, personnel and identify trading partners. The condition is considered satisfied if the following requirements are met: a) buildings to be used in operations related to AEO authorization for security and safety it offers protection against unlawful intrusion and are constructed of materials that resist unlawful access attempts;
(b) there are adequate provisions for) to prevent unauthorized access to offices, shipping areas, loading areas and other places;
c) steps have been taken for the handling of goods include protection against the introduction of unauthorized substitution or mishandling, and against any unauthorised interference upon loading units;
d) the applicant has taken measures that enable trading partners to be identified accurately and to ensure that, through the implementation of appropriate contractual arrangements or other appropriate action in accordance with the applicant's business model, those trading partners guaranteeing safety of the party associated with them in the supply chain;
(e) the applicant shall, on) the extent to which national law so permits, a security investigation concerning possible future employees will occupy sensitive positions in terms of security and carry out a check of the existing background check employees occupying such posts at regular intervals and when circumstances so warrant;
f) the applicant has appropriate procedures for safety for external service-providers contractați;
g) the applicant shall ensure that its employees with responsibilities relevant to security matters regularly participates in programs aimed at sensitizing their respective security aspects;
h) the applicant has appointed a contact person responsible for questions relating to safety and security.
If the applicant is the holder of a security and safety certificate issued in accordance with an International Convention or an international standard, they are taken into consideration when it verifies compliance with the requirements set out in this paragraph. "in paragraph (2), ' 30 ' replace with ' 60 ' and the final paragraph is completed with the text:" reasonable and justified cases documentary the term may be given a maximum of 30 calendar days, with the information of the applicant. "in paragraph (22), the figure" 7 "shall be replaced with the numbers" 10 ", and the word" certificate "with the word" authorization ";
in paragraph 3, the words "a certificate" shall be replaced with the words "authorisation";
in paragraph 4, the words "will review" shall be replaced with the words "will reassess" and the word "certified" with the word "authorization";
in paragraph 5, the word "certificate" shall be replaced with the word "authorization".
22. Article 2021: under paragraph (1), the words ' is a form of customs control at a later date "shall be replaced with the text" is one of the forms of customs later ";
in paragraph 2, the words "in accordance with territorial competences, planned or unannounced" shall be replaced with the words "in accordance with the procedures set out by the Government";
in paragraph 21, the words "planned," are mutually exclusive;
paragraph 8 shall read as follows: "(8) in the case of detection of errors and/or differences between the information in the customs declarations and documents checked, leading to the emergence, change and/or cancellation of the customs body on Customs obligation is required to notify the Customs about the payer by drawing up the minutes of the preliminary examination of the results of the audit postvămuire." in paragraph 9, the word "information" shall be replaced with the words "including information and data" and the words "electronic risk analysis"-with the words "informational programs risk management";
paragraph 10 shall be repealed;
in paragraph (13), the words "customs body" shall be replaced with the word "Government".
23. Article 2022 shall read as follows: "Article 2022. Review of the customs declaration (1) Review the customs declaration shall be made at the customs body, is one of the forms and the subsequent verification consists in checking, after release, the correctness and completeness of the information provided in a customs declaration, as well as to the existence and completeness of supporting documents attached thereto, necessary for placement of goods in a customs, other related operations documents checked at the disposal of the customs body , another body with attributions of tax administration or other institutions and individuals.
(2) the Review shall be made of the customs declaration by the customs bodies in accordance with the procedure established by the Government.
(3) in the process of conducting reverificării of the customs declaration, the Customs authorities may use information and data including automated databases and informational programs for risk management.
(4) except as provided in paragraph 1. (5) control by re-checking of the goods declaration shall be effected without drawing up a report for re-checking.
(5) in the case of detection of errors and/or differences between the information in the customs declarations and documents checked, leading to the emergence, change and/or cancellation of the customs body on Customs obligation is required to notify the Customs about the payer by drawing up the minutes of the customs declarations compulsory. "
24. In article 2024 (2) letter a), the words "accounting" shall be replaced with the word "accounts".
25. In article 14(1) of 2027 (2) letter a), the words "accounting" shall be replaced with the word "accounting".
26. In article 229 (1), the words "administrative responsibility" shall be replaced with the words "contravention".
27. In article 232: the single paragraph becomes paragraph 1, when: letter b1) should be filled in with text ", and in the case of contravention of the finding for the customs check subsequently for customs declarations on the yellow or red for customs control and which has been validated with automatic release, with fine 4% relative to the subject-matter of the contravention";
subparagraph (c)) shall be completed in the end with the text: "and in the case of the finding by the customs body, following subsequent verification, the contravention referred to in point 11) for customs declarations on the yellow or red for customs control and which has been validated with automatic release, with fine 4% of the value of the goods which have been the subject of evaluation";
article is supplemented with paragraph (2) with the following contents: "(2) where the person before initiating the subsequent verification, for customs declarations on the yellow or red for customs control and which has been validated with automatic release, on its own initiative, communicate in writing to the customs body about committing the offences referred to in article 21. 231 point 6) and point 11), enclosing supporting documents, it shall be released from liability and minor material, provided compelling and voluntary payment of import duties due and penalties. "
28. In article 300 (3), the word "Government" shall be replaced with the words "Customs".
302. in article 29, paragraph 1, the words ' may suspend "shall be replaced with the words" it is compelled to suspend ".
30. Article 305 paragraphs shall be added to (4) and (5) with the following contents: "(4) as a result of intervention measures; 304, the holder of the right shall be obliged to destroy counterfeit goods within three months. The given term shall start from the date of establishment of the fact that the goods withheld affect a right of intellectual property.
(5) the Customs Body shall be entitled to refuse the entry of goods into customs destruction where: (a) their destruction) may cause damage to the environment and people;
(b) the customs body has not) which makes it possible to check whether the goods were effectively destroyed;
c) destruction of the costs assumed by the State. "

Art. VIII.-Annex to law No. 172 of 25 July 2014 approving combined nomenclature (Official Gazette of the Republic of Moldova No. 2014, 231-237, art. 534), with subsequent amendments and additions, is modified and completed as follows: tariff headings 0201 10 000, 0201 20 200, 0201 20 300, 0201 20 500, 0201 20 900 0201 30 000, and the fourth section the text "20% + 200 euros/t" shall be replaced with the text "20% + 200 euros/t; Max. 35% ";
0202 10 000 to heading, heading to the fourth, "20% + EUR 150/t" shall be replaced with the text "20% + EUR 150/t; Max. 25% ';
0202 20 100 tariff headings, 0202 20 300, 0202 20 500, 0202 20 900 0202 30 500, 0202 30 900 0202 30 100, and, in the fourth section, the words "20% + EUR 150/t" shall be replaced with the text "20% + EUR 150/t; Max. 30% ";
at 0203 11 100 tariff positions, 0203 11 900, 0203 12 110, 0203 12 190, 0203 12 900, 0203 19 110, 0203 19 130, 0203 19 150, 0203 19 550, 0203 19 590, 0203 19 900, 0203 21 100, 0203 21 900, 0203 22 110, 0203 22 900, 0203 22 190 and the fourth section, the words "20% + 200 euros/t" shall be replaced with the text "20% + 200 €/t; Max. 25% ';
at 0203 29 110 headings, 0203 29 130, 0203 29 150, 0203 29 550, 0203 29 590 and 0203 29 900, heading to the fourth, "10% + 200 euros/t" shall be replaced with the words "10% + 200 euros/t; Max. 15% ";
0207 11 100 tariff headings, 0207 11 300, 0207 11 900, 0207 13 100, 0207 13 200, 0207 13 300, 0207 13 400, 0207 13 500, 0207 13 600, 0207 13 700, 0207 13 990, 0207 13 910 and heading to the fourth, "20% + 100 euro/t" shall be replaced with the text "20% + 100 EUR/t; Max. 30% ";
0207 12 100 tariff headings, 0207 12 900, 0207 14 100, 0207 14 200, 0207 14 300, 0207 14 400, 0207 14 500, 0207 14 600, 0207 14 700, 0207 14 990, 0207 14 910 and heading to the fourth, "15% + 100 euro/t" shall be replaced with the words ' 15% + 100 EUR/t; Max. 20% ";
tariff headings 0207 24 100, 0207 24 900, 0207 26 100, 0207 26 200, 0207 26 300, 0207 26 400, 0207 26 500, 0207 26 600, 0207 26 700, 0207 26 800, 0207 26 990, 0207 26 910 and heading to the fourth, "20% + 100 euro/t" shall be replaced with the text "20% + 100 EUR/t; Max. 35% ";
0207 25 100 tariff headings, 0207 25 900, 0207 27 100, 0207 27 200, 0207 27 300, 0207 27 400, 0207 27 500, 0207 27 600, 0207 27 700, 0207 27 800, 0207 27 910 and 0207 27 990, heading to the fourth, "20% + 100 euro/t" shall be replaced with the text "20% + 100 EUR/t; Max. 25% ';
tariff headings 0405 10 110, 0405 10 190, 0405 10 300, 0405 10 500 and 0405 10 900, heading to the fourth, "15% + 500 euro/t" shall be replaced with the words ' 15% + 500 euro/t; Max. 25% ';
in Chapter 22, "and replace with" 220890 "and 220890910";
from heading to heading, 8433, ' car cleaned up or graded eggs, fruit or other agricultural produce, other than machinery and apparatus of heading 8437 "shall be replaced with the words ' car cleaned, sorted, or grading eggs, fruit or other agricultural produce, other than machinery and apparatus of heading 8437";
the heading 8436 91 000, second heading will read as follows: "--Machines and equipment for cattle or poultry incubators and brooders";
in the chapter, item 3 shall read as follows: "3. for engines and other vehicles-15% of the value for customs purposes, with the exception of engines from subheadings 8407 31, 8407 32, 8407 33, 8407 34 8408 20 walking tractors and for use in tariff subheading 8701 10, for which a 0% duty constitutes." in chapter 87, in section 2 of chapter notes After the word "vehicles" insert the word "equipment".
Art. IX. Law No. 1380-XIII of 20 November 1997 on customs tariff (republished in the Official Gazette of the Republic of Moldova, Special Edition from January 1, 2007), with amendments and additions thereto, shall be amended and shall be completed as follows: 1. Article 172 shall be completed (71) with the following contents: "(71) Obligation arising following the conclusion of the customs procedure for the determination of the final adjournment of the customs value shall be levied on account of collateral immediately after bringing to the notice of the person liable for settlement of a customs decision. In this case, the increase for delay is not calculated. "
2. In article 28: the letter p), the words "of heading 490700100.0" is excluded;
subparagraph, the words ' q2) distributed, transmitted in the rental, lease, usufruct, leasing, operational or financial "shall be replaced with the words" disposed of, in use or possession, both in whole and parts thereof ", and the text" there exist, shall be transmitted to the rental, lease, usufruct, leasing, operational or financial, "" alienate themselves, shall be provided in the use or possession, both in whole and parts thereof ,”.
3. in annex No. 2 position 10 box 3, text 4-Customs seal "shall be replaced with the text" 2-Customs seal ".
Art. X.-Article 5 of law No. 1569-XV of 20 December 2002 on the way of introduction and withdrawal of goods from the territory of the Republic of Moldova by individuals (Official Gazette of the Republic of Moldova, 2002, nr. 185-189, art. 1416), with subsequent amendments and additions shall be completed (6) with the following contents: "(6) goods destined for work in retailing may be declared in the import customs regime only by individuals who are self-employed in accordance with article 5, item 361) of the tax code, registered in the established manner. The importation of these goods will be paid import duties. Imports will be allowed only in respect of goods which are the subject of the work carried out in retail by individuals who are engaged in self-employment. "
Art. XI.-Law nr. 231 of 23 September 2010 on trade (republished in the Official Gazette of the Republic of Moldova, 2016, nr. 265-276, art. 571), with subsequent amendments, shall be amended as follows: 1. In article 3, the terms "small trader" and "easily perishable foodstuff" shall be excluded.
2. Article 178 is repealed.
3. Article 211: the name of the article and in paragraph (1), the phrase "easily perishable foodstuffs" shall be replaced with the phrase "food";
(2) shall read as follows: "(2) it is prohibited to require merchant billing/rebilling services and/or collection from vendor fees." in paragraphs (4) and (5), the words "easily perishable foodstuffs" shall be replaced with the phrase "food".
Art. XII.-Article 273 of the code of administrative offences of the Republic of Moldova nr. 218-XVI dated October 24, 2008 (Official Gazette of the Republic of Moldova, 2009, no.4-6, art. 15), with amendments and additions thereto, shall be amended as follows: in section 5), the words "easily perishable foodstuffs" shall be replaced with the words "food";
at paragraph 51), the word "products" shall be replaced in each case, with the words "food".
Art. XIII.-Law nr. 1515-XII of 16 June 1993 concerning the protection of the environment (Monitor of the Parliament of Moldova, 1993, nr. 10, art. 283), with amendments and additions thereto, shall be read as follows: 1. In article 12 the words "features, including foreign currency accounts in banks of the Republic" shall be replaced with the text "features current accounts in the Treasury system and is financed from the State budget within the limits of budgetary allocations approved by the annual State budget law ", and the words" Budget of the central authority for natural resources and environment and his main subdivisions are approved by the Government. "is excluded.
2. Article 15 shall be supplemented with the letter e1) with the following content: "e1) system of planning, monitoring and reporting of environmental programmes, the use of budgetary funds in accordance with the principles of good governance,".
3. In article 20, paragraph 2, the words "have foreign exchange accounts, including the banks of the Republic" shall be replaced with the words "feature of current accounts in the Treasury System".
4. Chapter VIII shall read as follows: "NATIONAL ECOLOGICAL FUND, Chapter VIII, article 1. 83. (1) national ecological Fund (hereinafter Fund) is hereby set up under the State budget with the aim of funding programmes in the field of environmental protection.
(2) the volume of the Fund shall be approved by the law of the State budget. 84.-Means shall be used to Fund the following areas: (a) policy and management) in the field of environmental protection;
b) protection and management of water resources;
c) population access to drinking water and sanitation;
d) air and protection of the ozone layer;
e protection of soil resources);
f) protection and conservation of biodiversity;
g) mineral resources management;
h) waste management and chemical substances;
environmental quality monitoring, ...);
j) climate change mitigation and adaptation;
k) security;
biological safety);
m) scientific research.

Art. 85.-(1) the Fund is managed by the central authority for natural resources and environment on the basis of Regulation for the administration of the national ecological Fund, approved by the Government.
(2) the allocation of resources shall be carried out on the basis of projects presented by local public administration authorities, enterprises and organizations, regardless of their form of ownership, as well as by non-governmental organizations, which falls in spending programmes in the areas referred to in article 21. 84, approved by the central authority for natural resources and environment.
(3) financing of projects referred to in paragraph 1. (2) involving expenditure investment nature shall be carried out pursuant to law No. 721-XIII of 2 February 1996 concerning construction quality, as well as other normative acts in force.
Art. 86.-the central authority for natural resources and environment and its subordinate institutions, transparency in the management of funds allocated to the Fund, making public, by whatever means, the use of the Fund reports, statistical reports, and other information pertaining to the decision-making process. "
Art. XIV.-Law nr. 1540-XIII of 25 February 1998 concerning payment for environmental pollution (Official Gazette of the Republic of Moldova, 1998, no. 54-55, art. 378), with amendments and additions thereto, shall be read as follows: 1. In article 2: (a), the words ', hereinafter referred to as the beneficiaries of natural resources, carrying out economic activity generating pollutants "shall be replaced by the wording" engaged in entrepreneurial activity , whose economic activity is generating pollutants ";
in paragraph 2, after the words "in relation to" insert text "put into circulation on the territory of the Republic of Moldova of goods that, in the process of use, causing environmental pollution,".
2. Article 5 shall be repealed.
3. In article 6 (1), in the introductory part, the words ' of beneficiaries in the event of natural resources "shall be replaced with the words" admit "subjects.
4. Article 7 shall be repealed.
5. In article 9: (a) in the introductory part, the words ' of beneficiaries in the event of natural resources "shall be replaced with the words" admit "what subjects;
paragraphs (2) and (3), the words ' from those natural resources "are excluded.
6. In article 10: (a) in the introductory part, the words "those natural resources" shall be replaced with the word "bird";
article is supplemented with paragraph (3) with the following contents: "(3) for production waste storage shall be fixed in proportion to the period of storage of the waste during the month."
7. Article 11 shall read as follows: "Article 11. The fee for goods which, in the process causing environmental pollution, use (1) subject to the fee covered by this article are set out in art. 2 (2). (1) that produce, import, and/or obtain the operators on the territory of the Republic of Moldova do not have fiscal relations with its budgetary system goods indicated in the annex. 8 or packed products in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene.
(2) the requirement for goods duty which, in the process of use, causing environmental pollution occurs: a) for subjects at the time of importation-importers of the goods listed in the annex. 8 or packaged products in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene;
b) for subjects who obtain the operators on the territory of the Republic of Moldova do not have fiscal relations with its budgetary system goods indicated in the annex. 8 or packed products in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene-at the time of internal customs posts;
c) for producers at the time of delivery of the goods-as indicated in the annex. 8 or packaged products in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene.
(3) tax rate is: 1) for goods set out in the annex. 8: a) 2% of the customs value of the imported goods and those bought from traders in the territory of the Republic of Moldova do not have fiscal relations with its budgetary system;
b) 2% of the value of the delivery of the goods without the T.V.A., delivered by local producers;
2) for products packaged in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene: a) for products packaged in plastic packaging whose capacity is:-under 1 litre-0.80 lei;
-from 1 liter to 3 liters-1.00 lei;
-more than 3 liters-1.50 lei;
b) for products packaged in paperboard package with or without aluminum foil and/or polyethylene, whose capacity is:-under 1 litre-1.00 lei;
-1-1.50 lei;
-from 1 liter to 2 liters-2.50 lei;
-more than 2 litres-3.00 lei.
(4) shall be exempted from the fee set out in this article: a) goods imported and/or delivered on account of loans and grants to the Government or granted as a State guarantee, from loans issued by international financial bodies (including the share of Government), intended for carrying out these projects and grants funded institutions from the budget, according to the list approved by the Government;
b) goods intended for the technical assistance projects carried out in the territory of the Republic of Moldova by international organizations and donor countries within the framework of the treaties to which Moldova is a party, according to the list approved by the Government;
c) goods intended for providing assistance in cases of natural disasters, armed conflict and other emergency situations, as well as goods received as humanitarian aid in the manner established by the Government;
(d) goods for export);
(e) domestic goods) the production of which were used as raw material, the goods listed in the annex. 8 in case of payment by the producer, to import, duty established by this article;
f) domestic products not shown in the annex. 8 packed in plastic packaging (specified in tariff positions 3923 21, 3923 29 and 3923 30) or in packing paperboard (specified in heading 4819 20 000), with or without aluminum foil and/or polyethylene, provided that the domestic manufacturer has paid the fee set out in this article to import the package mentioned or goods used as materials for the production of packaging used to wrap the products of own manufacture. "
8. Articles 12 and 13 shall be repealed.
9. Articles 14 and 15 shall read as follows: ' article 14. The declaration procedure and term for payment of the payment for pollution of the environment (1) specify the Subjects art. 6 paragraph 1. (1), art. 9 para. (1), art. 10 para. (1) and in article 8. 11(2). (1) calculated independently and paid from State budget payments for environmental pollution on a monthly basis until the 25th day of the month immediately following the month of discharge.
 (2) the subjects concerned are obliged to submit to the State tax inspectorate report on payments for environmental pollution on a monthly basis until the 25th day of the month immediately following the month of discharge. Form and manner of completing the statement report is approved by the Ministry of finance. Report on payments for environmental pollution is presented using a compulsory reporting, automated methods, under the conditions laid down in article 21. 187 para. (21) of the tax code.
 Article 15. Responsibility subject and control receipt of payment (1) liability for the correctness of the calculation and the subjects of wholeness of payment in term of payments for pollution of the environment, and the application of enforcement measures are governed by the tax code and other legislative acts.
(2) the functions of the obligations and arrears tracking payments and fees for pollution of the environment set out in art. 6, 9, 10 and 11 are exercised by the State tax service (3) the function of the control over correctness of calculation and the plenitude of payments virării budget set out in art. 6, 9 and 10 shall be exercised by the agencies (inspections) of central authority.

(4) the function of the control over correctness of calculation and plenitude of budget tax virării for goods in use, causing environmental pollution, as provided for in art. 11, is exercised by the State tax service. "
10. Article 16 is hereby repealed.
11. Appendices. 1, no. 3 and nr. 4 shall be repealed.
12. Annex 4. 8 shall read as follows: Annex No. 8 13. The Act is supplemented by the annex. 9 with the following contents: Annex No. 9 Art. XV.-Law nr. 355-XVI dated 23 December 2005 concerning salary system in budgetary sector (Official Gazette of the Republic of Moldova, 2006, nr. 35-38, article 148), with amendments and additions thereto, shall be amended and supplemented, as follows: 1. Article 211 (a)) and b), the words "for the year" shall be replaced with the words "in the year".
2. The Act is supplemented by article 212 with the following content: "Art. 212-assessment Agencies within the General Inspectorate of police subdivisions of the Ministry of internal affairs which, by examining photographic plastic counterpart, according to powers, have contributed to the collection of revenue to the State budget are with incentives of financial amounts to 25% of the amounts of the respective receipts, on account of the General Inspectorate of the Police budget. Procedure for determining the stimulărilor referred to shall be carried out under a regulation approved by the Government. "
3. In article 221 the words ', after the average on economy "shall be inserted the words" carried out "in the previous year.
4. The Act is supplemented by article 222 with the following content: "Art. 222. (1) a review of increases in wages and conditions laid down in articles 81 and 82. 211, and 221 and adjustments to the No. 13 and 14, concluding from the amount of the average monthly wage on economy achieved in the previous year, shall be made on an annual basis from 1 April, within the limit of the appropriations provided for this purpose in the national public budget.
(2) the amount of the average monthly wage on economy achieved in the preceding year shall be submitted annually by the Ministry of labour, social protection and family to be published in the Official Gazette of the Republic of Moldova. "
5. Notes to the annex. 8 is completed with paragraph 4 with the following: "4. The salaries of the personnel function of maintenance from the State tax service and customs service are increased by 50% compared to those indicated in this annex."
Art. XVI.-Law nr. 48 of 22 March 2012 on salary system of civil servants (Official Gazette of the Republic of Moldova, 2012, no. 63, art. 213), with subsequent amendments and additions, is modified and completed as follows: 1. Shall be filled with articles 81 and 82 by the following: ' article 81. The increase in efficiency for business (1) employees of the State tax service, the customs service and financial Inspection, which have the status of civil servant, including those with special status, li is determined monthly for efficiency increase in work carried out in the respective authorities in size from 0.8 up to 1.5 medium monthly salary on economy achieved in the previous year.
(2) the manner and terms of payment of the bonus shall be approved by the Ministry of finance.
Article 82. Review of the efficiency of increased activity for (1) a review of the conditions of the bonus determined in art. 81, or adjusting the amount of the average monthly wage on economy achieved in the previous year, shall be made on an annual basis from 1 April, within the limit of the appropriations provided for this purpose in the national public budget.
 (2) the amount of the average monthly wage on economy achieved in the preceding year shall be submitted annually by the Ministry of labour, social protection and family to be published in the Official Gazette of the Republic of Moldova. "
 2. At Annex 4. 2: the bins "State Tax Service Bodies and financial Inspection" and "Customs" shall read as follows: Art. XVII.-Law nr. 328 of 23 December 2013 regarding remuneration of judges and prosecutors (Official Gazette of the Republic of Moldova, 2014, no. 14-16, art. 32), as amended and supplemented, supplemented with article 101 reads: "Article 101 (1) salaries of judges and prosecutors function established under the terms of art. 1 shall be reviewed annually on 1 April, within the limit of the appropriations provided for this purpose in the national public budget.
(2) the amount of the average monthly wage on economy achieved in the preceding year shall be submitted annually by the Ministry of labour, social protection and family to be published in the Official Gazette of the Republic of Moldova. "
Art. XVIII.-(1) by way of derogation from the provisions of art. 7 para. (11) of the tax code, this Act shall enter into force on January 1, 2017, with the exception of rules aimed at the reorganization of the State tax service, namely art. I, point 1, 2, paragraph 4 concerning points 27), referring to item 5 of paragraph 2. (2) (a). (b)) and i), section 6, point 43, with the exception of paragraph 1 was last modified. (4) paragraph 44 regarding para. (3) and (4), section 45, paragraph 46 concerning paragraph 1. (4) with the exception of the last amendment, paragraph 51 relating to paragraphs 1 and 2. (6) and (10), section 53 concerning paragraph 1. (1) section 55 relating to the last amendment of paragraph 2. (34), point 56 regarding the designation of article 61, point concerning paragraph 1. (2) (a). (b)), paragraph 64, paragraph 65, paragraph 67, relating to item 72 para. (4), (5) and (6), section 73 with respect to para. (2), section 75, paragraph 78 concerning point 1), 11), 2) and (3)), section 80, paragraph 79 concerning paragraph 1. (1) section 81, paragraph 82, section 83, paragraph 84, section 85, paragraph 88, section 91, paragraph 92 concerning paragraph 1. (5), section 93, section 94 with respect to para. (1) and (4), section 95, paragraph 96, point 99, paragraph 101, paragraph 102, paragraph 103 with respect to para. (2) and (31), section 105 with respect to para. (5), section 106, section 109 relating to paragraphs 1 and 2. (3), section 110, item 113, paragraph 114, paragraph 116, point 118, section 121 relating to paragraphs 1 and 2. (1) paragraph 122, item 123, item 125, paragraph 126 with respect to para. (3), section 130, paragraph 132, paragraph 134, 135, section 137 relating to paragraphs 1 and 2. (8) paragraph 140, paragraph 141, paragraph 142, section 143, paragraph 144, 145, 146, 149 point concerning paragraph 1. (2), section 153, paragraph 156, paragraph 161, paragraph 163 concerning paragraph 1. (4), section 164, paragraph 165, paragraph 168, paragraph 169 concerning paragraph 1. (7), (10) and (11), section 170, item 171 related to para. (5) and (7), paragraph 172 concerning paragraph 1. (3), (5), (9) and (10), art. II. Regarding paragraph 1 1. (21) the sixth paragraph and paragraph 2. (23) section 2, art. (Iii) in part related to naming, art. IV and V, art. VI section 1 relating to paragraphs 1 and 2. (7) and (9), which will be implemented as from 1 April 2017.
(2) the Government shall, within 6 months: a) will bring its normative acts in compliance with this law;
b) will become available in the Official Gazette of the republication of the tax code and the laws implementing the titles thereof, as amended and supplemented, realizing a new numbering of their elements.
 (3) since the entry into force of amendments to the provisions of section of the customs code, the customs service will reassess the status of authorised economic operator granted before the entry into force of the amendments concerned.
(4) the State tax service is created through the reorganization of the main State Tax Inspectorate and the absorption of the latter by the territorial State tax inspectorates.
(5) the State tax service is the successor of the rights and obligations of the Principal State Tax Inspectorate and of the territorial State tax inspectorates. The persons appointed as director and Deputy director of the State tax service shall practise at the time of appointment.
(6) the head of the main State Tax Inspectorate will exercise the function of director of the State tax service in until the date of appointment of the Director of the State tax service following the contest, without limitation of rights, duties and responsibilities.
(7) any Deputy Heads you State Tax Inspectorate shall exercise the duties of Assistant Directors of State tax service until the appointment of Assistant Directors of State tax service without limitations on rights, duties and responsibilities.
(8) All administrative, material, messages, decisions, minutes and other documents held by the territorial State tax inspectorates shall be transmitted to the State tax service on the basis of an act of surrender-receipt.
(9) the Checks undertaken or suspended by the Principal State Tax Inspectorate or territorial State tax inspectorates will be pursued further by the State tax service (10) documents and information held by the main State Tax Inspectorate and the territorial State tax inspectorates will be held and used by the State tax service (11) records and other documents in the archive of the main State Tax Inspectorate and of the territorial State tax inspectorates shall be sent to the archive State tax service (12) regardless of the procedural stage at which it was ended in civil cases to investigate/contravention, penal, procedural, quality of the main State Tax Inspectorate or territorial State tax inspectorates will be taken over by the State tax service.