State Tax Service is the public authority, empowered to administer taxes, fees and other payments in the interest of the state.
Mission of the State Tax Service is to ensure tax administration by creating conditions for the taxpayers to comply with the law and monitor the compliance process, uniform application of tax policy and regulations.
The General Department for Anti-Fraud Tax Administration was created, starting with January 1st, 2021, as a structural subdivision of the State Tax Service, being assigned the functions of criminal investigation and special investigation activity for economic crimes provided in art.241–242, 244, 244¹, 250–253 and 335¹ of the Criminal Code. Thus, any individual or legal person, through a complaint, denunciation or self-denunciation, can notify the criminal investigation body of the State Tax Service about crimes. In order to improve the tax administration process, the post-operational and operational tax audit functions were centralized, being established on January 1st, 2021, the General Department of Tax Administration post-operational tax audit and the General Department of Tax Administration operational tax audit, as structural subdivisions of the State Tax Service. In order to modernize the tax administration processes, improve the communication and consolidate the process of serving taxpayers, as well as increase the efficiency of human resources involved in the service process, the Departments of Tax Services Basarabeasca and Dubăsari had been reorganized. Thus, starting with January 1st, 2021, the taxpayers within the service area of the Dubăsari Tax Service Department will be served at the Criuleni Tax Service Department within the General Department of Tax Administration Center, and the taxpayers within the service area of the Basarabeasca Tax Service Department will be served at the Cimișlia Tax Service within the General Department for Tax Administration South.
On February 28th, 2020, the SIA “Extinguishment of the tax liability by the tax collectors within SCITL - version 2.0” was launched in industrial operation. With the help of this system there was optimized the process of organizing and recording tax liabilities related to the real estate taxes and duties, as well as the full calculation and collection of the real estate tax from individuals - citizens and households (farmers), as well as other taxes and duties administered by the local tax collection services. By the Government Decision no. 120 of February 26th, 2020, with an innovative title, there were approved the insignia of the uniform and the norms of equipping with uniform of the tax official with special status within the State Tax Service. From 1st of July 2020, in order to promote the taxpayers’ voluntary compliance for the arrears payment, uniform application of the enforcement processes, increase the efficiency of arrears management processes, as well as the centralization of the subdivisions responsible for the exercise of arrears management, there is set up the General Department for Tax Administration of Arrears as a structural subdivision of the State Tax Service. In accordance with the provisions of the Regulation on the conduct of the contest “Fiscal Lottery” approved by the Government Decision no. 657 of December 17th, 2019, in 2020, the State Tax Service, for the first time, had organized the “Tax Lottery” contest, which aims to combat tax evasion by limiting payments made in cash. Participants of the contest “Tax Lottery” may be individuals who have reached the age of 18 and hold bank cards issued by the licensed commercial banks issuing in the Republic of Moldova, who have made payment by card for certain goods / services, according to the conduct rules of the contest. The “e-Commerce-VAT” subsystem has been launched, which allows the non- residents subjects of taxation to register and submit their VAT returns online, ensuring, at the same time, an electronic record of their liabilities and payments.
By the Government Decision no. 7 of January 18th, 2019, the Regulation on the procedure for issuing the anticipated individual tax solution was approved. In accordance with art.136¹ paragraph (1) of the Tax Code, the State Tax Service issues the individual tax solution - the administrative act in order to solve the request of an individual and / or legal persons carrying out entrepreneurial activity regarding the application of the tax legislation on a (some) specific future situations and / or transactions. By the Order of the Ministry of Finance no. 188 of December 31st, 2019, the Development Strategy of the State Tax Service for the years 2020 - 2023 was approved. The priorities set by the STS for the next four years provide: (1) Institutional development; (2) Strengthening the process of service and taxpayers’ record keeping; (3) Strengthening the management of voluntary and forced compliance; (4) Information technologies modernization. Considering the role and importance of tax administration in ensuring the economic and financial sustainability of the state, by the Decree of the President of the Republic of Moldova no. 1386 of December 17th, 2019 there was established the professional holiday - Tax Official's Day, which will be recorded annually on July 1st.
By Law no. 49 of March 23rd , 2018, there were made amendments to the Code of Criminal Procedure (in force since October 1st, 2008) by which the State Tax Service was invested with attributions of ascertaining the crimes provided in articles 241 - 242, 244 , 2441, 250 - 253, 3351 of the Criminal Code. To this end, the Department for Audit and Detection of Crimes has been created, which undertakes a complex of actions prior to criminal prosecution, such as detaining the perpetrator, lifting the evidence, requesting information and documents necessary to establish the crime, summoning persons and others. In accordance with art. 274¹ of the Tax Code, there was created the Dispute Resolution Council within the STS. The componence of the Council was approved by the STS Order no. 449 of September 4th, 2018. The Council examines the appeals submitted by the person contesting administrative acts establishing a tax liability in the amount of over MDL 500 000 - for legal entities and over MDL 250 000 - for individuals, thus ensuring integrity and impartiality in the treatment of the taxpayer. On January 27th, 2018, the One-Stop-Shop for the Electronic Reporting was launched - a platform that offers the possibility of centralized reporting to several public institutions. The One-Stop Shop includes electronic reporting forms to the Ministry of Finance, the State Tax Service, the National House of Social Insurance, the National Health Insurance Company, the National Bureau of Statistics.
The year 2017 was a crucial year for the activity of the State Tax Service, being marked by a complex reform of the tax authority that generated the realization of a series of actions meant to improve the activity in the field of tax administration. The State Tax Service was created by reorganizing the Main State Tax Inspectorate and absorbing in the latter 35 territorial state tax inspectorates. Starting with April 1st, 2017, the State Tax Service started its activity as a unitary tax administration entity, able to achieve the most ambitious objectives determined by the macroeconomic developments and national interests.
The Development Strategy of the State Tax Service for the years 2016-2020 was approved by the College of the Ministry of Finance on August 3rd, 2016. The development priorities established for the years 2016–2020 lie in: i) strengthening the change management; ii) implementation of the institutional reform; iii) implementation of the operational reform; iv) contribution to the European integration process; v) modernization of the information technologies. Following the adoption of Law no. 281 of 16.12.2016, there were made amendments to the Tax Code, by establishing the status of the State Tax Service as a single legal entity, responsible for ensuring the tax administration process, which exercises its functional duties throughout the entire territory of the Republic of Moldova, with implementation from April 1st, 2017.
By the Government Decision no. 500 of July 1st, 2014 on the approval of the coat of arms, flag, corporate color and the Regulation on the use of the coat of arms, flag and corporate color of the State Tax Service, the State Tax Service was chosen with individual distinctive signs and the motto “In the service of the taxpayer”.
Based on the Order of the Ministry of Finance no. 7 of January 25th, 2010, the new organizational structure of the Main State Tax Inspectorate was approved and, respectively, the staff structure was modified, which, following the employees’ evaluation, it established the job of each tax official. In accordance with the provisions of the Main State Tax Inspectorate Order no. 61 of 10.02.2010, the organizational structure of the territorial state tax inspectorates was modified, the main changes being registered in the structure of the State Tax Inspectorate (STI) on Chișinău municipality and STI on ATU Găgăuzia, by dissolving tax offices, and in their place were created the tax administration departments: Botanica, Buiucani, Centru, Rîșcani and Ciocana, respectively, the tax administration departments: Comrat, Vulcănești and Ceadîr-Lunga. By the Government Decision no. 1141 of December 16th, 2010, the Development Plan of the State Tax Service for the years 2011-2015 was approved. Aware of the need for change, the State Tax Service has proposed the following development priorities in reforming the tax administration: i) reforming the legislative, organizational and institutional framework; ii) modernizing the approach to taxpayer compliance; iii) improvement the use of information technologies in tax administration; iv) improvement of the human resources management.
In order to expand the electronic capacities, by the Government Decision no. 1065 of September 19th, 2008 there was founded the Î.S. “Fiscservinform”, which became the data administrator of the State Tax Service.
The Development Strategy of the State Tax Service for the years 2006-2010 was approved by the Government Decision no. 1208 of October 10th, 2006 and the reform of the entrepreneurial patent was initiated. These were some of the important achievements of the State Tax Service, in terms of raising the level of taxpayers’ service, simplification and continuous development of the tax administration procedures.
By the Government Decision no. 786 of June 30th, 2003, the new organizational structure of the State Tax Service was approved, with application from July 1st, 2003.
By the Government Decision no. 1736 of December 31st, 2002 on the activity regulation of the State Tax Service bodies there was approved the Regulation on the organization and functioning of the State Tax Service’s bodies and the staff limit.
By the Government Decision no. 612 of June 30th, 1999, the organizational structure of the State Tax Service was approved.
By the Decision of the Parliament no. 1165-XIII of April 24th, 1997, the Concept of tax reform was adopted. The main objectives of the tax reform that took place in the Republic of Moldova were to increase the budget revenues needed to finance the state programs and the scope of services development, to stimulate economic development and redistribute revenues among different layers of the population.
By the Government Decision no. 684 of December 10th, 1996, the State Tax Inspectorate on ATU Găgăuzia was created.
Agricultural enterprises began to pay a single land tax, which also included the real estate and road taxes, previously paid separately.
Law no. 264-XIII of November 8th, 1994 on value added tax and Law no. 347-XIII of December 27th, 1994 on excise duties were adopted.
By the Order of the Main State Tax Inspectorate no. 30-c of March 24th, 1993, based on the legislation in force at that time, the State Tax Inspectorate on Chișinău municipality was reorganized, and its structural subdivisions, previously created in the administrative territorial units of the city: Botanica, Buiucani, Centru, Ciocana and Rîșcani, were legalized and unified into a single legal entity. In order to execute the Decree of the President of the Republic of Moldova no. 189 of November 8th, 1993 on the tax on movable property, the Decision of the Government of the Republic of Moldova no. 311 of 18.05.1994 on the approval of the taxable real estate evaluation manner was issued; Law no. 1529-XII of June 22nd, 1993 on the road tax was adopted;
For the first time, the Service, as a unique system of tax bodies, was established by Law no. 876-XII of January 22nd, 1992 on the State Tax Service. The system in question was made up of the Main State Tax Inspectorate under the Ministry of Finance and the territorial state tax inspectorates subordinated to the Main State Tax Inspectorate, all having the status of legal entities and being financed from the state budget. Law no.1198-XII of November 17th, 1992 on the tax system basis and Law no.1214-XII of December 2nd ,1992 on corporate tax were adopted.
In the Republic of Moldova is applied its own tax legislation, taking into account the specifics of the economy and national budgetary interests.
By the Ministers Council Decision of the Moldovan Soviet Socialist Republic (MSSR) No. 68 of March 7th, 1990 there was approved the creation of the city and district state tax inspectorates, for the first time in the history of the Republic of Moldova, in the system of the Ministry of Finance were created the state tax inspectorates with the following structure: State Tax Inspectorate of the Ministry of Finance, as internal subdivision of the Ministry; the territorial state tax inspectorates that were under the administrative subordination of the State Tax Inspectorate of the Ministry of Finance. Tax inspectorates began their activity since July 1st, 1990.
The State Tax Service is a unified body with territorial competence on the entire territory of the Republic of Moldova. The staff of the institution is concentrated in a centralized structure, organized on the principle of functionality, as follows:
By the Government Decision no. 395 of June 5th, 2017, the Regulation on the organization and functioning of the State Tax Service was approved, which establishes the necessary norms for ensuring the activity of the State Tax Service.
The Ministry of Finance Order no. 150 of 26.11.2020 regarding the organizational structure of the State Tax Service
In this sense, a significant role in the modernization of the State Tax Service is the collaboration with other international institutions and bodies regarding the takeover of the best practices of the foreign tax administrations:
Internal Audit Unit
The unit’s mission is to provide consultancy and deliver objective assurance on the internal management control system’s effectiveness, offering recommendations for its improvement, thus contributing to improving the State Tax Service’s activity.
In order to accomplish the mission, the unit carries out the following types of audit: system audit (examines the internal managerial control system); compliance audit (verifies compliance with the regulatory framework and applied internal procedures); financial audit (assesses the proper and efficient functioning of control activities related to financial systems); performance audit (evaluates the use of resources in programs, activities, management systems); information technologies audit (examines the effectiveness of control activities related to information systems).
Internal Security and Anti-Corruption Department
The department’s mission is to combat acts of corruption related to corruption and protectionism within the State Tax Service and to ensure the institutional and professional integrity of the State Tax Service’s employees while exercising the public office.
The department’s basic functions are: performing activities necessary for preventing, detecting and combating acts of corruption, related to corruption and protectionism within the State Tax Service; ensuring the security, rights, legitimate interests, honor and dignity of the State Tax Service’s employees and taking urgent measures in case of direct threats or attempts to the State Tax Service’s employees life, in connection with exercising the office functions; examination of petitions, addresses, notifications and complaints on the actions or inactions of the State Tax Service’s employees.
Human Resources Management Department
The department’s mission is to promote and implement an efficient management of the human resources, by training, developing and maintaining a body of professional civil servants, efficient for creating a modern and efficient organization.
The department’s basic functions are: personnel administration through planning, coordination, organization, deployment, monitoring, promotion and evaluation of the implementation within the State Tax Service of personnel policies and procedures; evidence of data, documents regarding the personnel of the State Tax Service and regarding the personnel training.
Economy and Finance General Department
The department’s mission consists in maintaining and consolidating the financial and budgetary management of the State Tax Service through: compliance with the normative framework and internal regulations; effectiveness and efficiency of operations; security and optimization of assets and liabilities; information security and integrity.
The department’s basic functions are: budgeting; budget execution; accounting; economic and financial advice; reporting.
Legal Expertise General Department
The department’s mission is to ensure compliance for normative acts issued by the State Tax Service with the provisions of the legislative framework in force, representation of the State Tax Service’s interests in courts and other bodies, providing legal assistance in the activity of the State Tax Service and uniform application of the legislation.
The department’s basic functions are: elaboration of draft normative acts in the field of tax administration; performing legal expertise of the draft orders, instructions, decisions, indications and other normative acts elaborated by the State Tax Service; generalization of the practice of applying the legislation of the Republic of Moldova, elaboration of proposals for its improvement; representation of the State Tax Service’s interests in courts and other bodies; examination of the approaches/addresses of the public authorities, legal entities, natural persons’ petitions.
Information Development Department
The department’s mission is to ensure the development of the State Tax Service’s information system in order to support the conduct of all the tax administration processes and the provision, to taxpayers, of electronic tax services in optimal conditions and maximum security.
The department’s basic functions are: the development of a mechanism capable of providing high quality automated services, provided in accordance with the latest achievements in the field of information technologies; ensuring the continuous operation of the technical and info communication infrastructure of the Information System of the State Tax Service; ensuring the elaboration and implementation of the cyber security policy in accordance with the legal provisions in force; ensuring and monitoring the compliance of personal data processing operations within the records system managed by the State Tax Service in accordance with the legislation in force.
Public Procurement and Patrimony Management Department
The department’s mission is to provide material resources, goods, services and physical infrastructure for the development in optimal conditions and maximum safety of the activity, as well as to ensure the efficient management of the State Tax Service’s patrimony by compliant and timely execution of public procurement procedures and logistics.
The department’s basic functions are: ensuring the development of public procurement procedures; ensuring the efficient and rational management of the patrimony of the State Tax Service; ensuring the application of the legal provisions in the field of occupational safety and health of the personnel within the State Tax Service; ensuring the correct operation of the means of transport, achieving the necessary measures for the optimal use of the lubricants, fuels, spare parts and material consumption.
Document Management Department
The department’s mission consists in exercising control over compliance of the unique system of secretarial works within the State Tax Service, as well as ensuring assistance in order to carry out the State Tax Service’s management activity.
The department’s basic functions are: documents management (receiving, registering and recording incoming and outgoing correspondence, checking the correctness of the preparation of exit documents out from the State Tax Service and sending outgoing correspondence) and managerial assistance (providing assistance in order to carry out the State Tax Service’s management activity).
Tax Information and Records Department
The department’s mission is to ensure and monitor the taxpayers’ registration processes, tax liabilities and revenues administered by the State Tax Service, management and capitalization of information held by the State Tax Service.
The department’s basic functions are: ensuring and monitoring the taxpayer’s registration processes, bank accounts, tax liabilities and revenues administered by the State Tax Service; management of taxpayers’ current accounts; ensuring the exchange of information necessary for the activity of the State Tax Service with the competent bodies; preparation and provision of analytical and synthetic information.
Cooperation and Exchange of Information Department
The department’s mission consists in the inter-institutional cooperation with the foreign tax authorities based on the legal instruments of international and regional organizations by organizing an effective communication of the authority, by efficient exchange of information, by creating a positive image that will strengthen the taxpayers’ confidence and increase the degree of transparency in the activity of the State Tax Service.
The department’s basic functions are: coordinating the fulfillment of the obligations deriving from the agreements provisions, to which the Republic of Moldova is a party; ensuring the exchange of tax information with foreign tax administrations on the basis of bilateral double taxation treaties and the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters; coordination of international cooperation activities and exchange of experience with relevant international and regional organizations (IOTA, OECD, CCHTS CIS, CEF, etc.) on tax administration issues, including in terms of organization or participation to them; elaboration and implementation of programs for the promotion of the institution and the development of the partnership with the civil society by promoting an open transparent activity; facilitating public access to the official information within the authority.
Taxes and Fees Methodology General Department
The department’s mission is to develop, implement and monitor the practical application of tax administration methodologies for taxes, fees and other payments, the administration of which, in accordance with the legislation in force, is entrusted to the State Tax Service, and to popularize the tax legislation.
The department’s basic functions are: elaboration of legislative and normative acts, methodological norms and procedures regarding the administration of taxes, fees and other payments; maintaining, updating and developing the Generalized Base of Fiscal Practice; tax legislation popularization.
Tax Procedures Methodology General Department
The department’s mission is to develop rules and methodological procedures of tax administration in the field of tax audits, enforcement of sanctions for violations of tax law, application of cash registers, taxpayers' records, tax revenues and liabilities, application of insurance and enforcement measures.
The department’s basic functions are: elaboration of draft legislative acts and normative acts, methodological norms and procedures regarding the performance of tax audits, application of sanctions for violation of fiscal legislation, application of cash registers, records of the taxpayers, tax liabilities, revenues administered by the STS, application of insurance and enforcement measures; elaboration of methodological procedures/norms regarding: estimation of tax liabilities by indirect methods and sources; elaboration of normative acts regarding the regime of submission and reception of tax reports, including the corrected ones; elaboration of the procedures regarding the registrations in the current accounts of the taxpayers regarding the calculation, modification and tax liabilities extinguishment.
Compliance General Department
The department’s mission is to identify the taxpayers treatment tools for voluntary/forced compliance and to encourage compliance with tax legislation, as well as planning and organizing effective measures to combat tax evasion, pseudo-entrepreneurial activity, by planning audits, other tax administration procedures using risk analysis.
The department’s basic functions are: elaboration and ensuring the functionality for each of the tax administration processes subject to application (tax audit, tax visit, fiscal post, tax compliance, etc.); planning and organizing control activities; analysis of the fiscal administration measures results and presentation of proposals to improve the identified gaps.
Organizational Management Department
The department’s mission consists in promoting, coordinating, implementing activities of strategic importance for the institution; developing partnership relations with external tax administrations and international bodies within tax reform projects; as well as in ensuring the increase of the efficiency, effectiveness and sustainability of the assistance by organizing and coordinating the activity of the structural subdivisions.
The department’s basic functions are: ensuring the coordination of strategic development activities and areas of assistance covered by the development donors/partners; organizational assurance of the assistance missions and presentation of the institution's interests within high-level dialogues with the funding institutions/development partners; ensuring the coordination, development and monitoring of development/external assistance projects; elaboration of proposals to improve tax administration; coordinating and monitoring the implementation of strategies and activity plans at institutional/branch/national level; preparation of annual performance reports; monitoring the fulfillment of the recommendations ordered by the Court of Accounts through the decisions issued by it and presenting the relevant information to the Court of Accounts and/or to the Ministry of Finance; elaboration and monitoring of the institutional risk register of the State Tax Service.
Service Organization and Claim Recovery General Department
The department’s mission is to ensure the functionality of increasing the efficiency of tax administration procedures in the field of taxpayers’ service, claim recovery and enforcement procedures.
The department’s basic functions are: promotion, implementation of good practices the matter of tax service, insurance measures and tax liability enforcement, enforcement procedures and analysis of the implementation results of the good practices in terms of connection of the normative framework in force to the provisions of the acquis communautaire by concomitant identification of the IT viable solutions in this regard; increasing the taxpayers degree of satisfaction by ensuring the efficient use of the allocated resources in order to serve taxpayers in conjunction with the taxpayers service procedures based on efficiency, respect, transparency, consultations accuracy and easy access to the information; ensuring the uniform application on the territory of the Republic of Moldova of the voluntary compliance mechanisms related to the reporting, calculation and timely payment of tax liabilities by the taxpayers; monitoring the full and timely recovery of the tax claims amounts, following the consecutive undertaking of insurance and enforcement measures, by supporting the minimum expenses; ensuring the enforcement procedures verification, in which the state is a creditor, initiated by the bailiffs and the process of the advanced amounts refund.
Department of insolvency proceedings
The department’s mission is to defend the patrimonial interests of the state related to the collection of payments related to the National Public Budget in the insolvency proceedings in which the State Tax Service is a party.
The department’s basic functions are: promotion, implementation of good practices in insolvency and implementation results analysis in terms of connecting the normative framework in force to the provisions of the acquis communautaire with the simultaneous identification of the IT viable solutions; ensuring the efficient and resultant management in terms of recovering the amount of the maximum possible budget claims within the insolvency processes to which the State Tax Service is a party; identification of risks in the field of tax administration in the process of participation of the State Tax Service in insolvency processes.
Large Taxpayers Administration General Department
The department’s mission consists in exercising the functional tasks and attributions, oriented towards ensuring the observance by the large taxpayers of their liabilities provided by the legislation, the expected result being the correct calculation, full and timely payment of their tax liability.
The department’s basic functions are: promotion and implementation of good practices in the field of service/tax administration of the large taxpayers and analysis of implementation results, by the simultaneous identification of the IT viable solutions in this regard; exercising tax audit over the correctness, fullness of calculation and full and timely payment to the budget of tax liabilities; the effective exercise of all voluntary compliance measures related to the fullness of the reporting and timely payment of tax liabilities by the large taxpayers; monitoring and control over the full and timely payment of tax liabilities and other mandatory payments declared by the large taxpayers and/or calculated as a result of tax audits.
Appeals Department
The department’s mission consists in examining the appeals against the decisions of the State Tax Service, the actions (inactions) of the employees of the State Tax Service, examining the previous requests against other administrative acts issued by the State Tax Service, analyzing the causes which determined the formulation of appeals in the order of administrative litigation as well as the presentation of proposals to close the gaps found in the process of examining the previous appeals/applications.
The department’s basic functions are: on-the-spot verification, with participation of the taxpayers and responsible persons who performed the audit, of the facts exposed in the audit materials that require details and clarifications, in order to draw up a fair and impartial decision; participates in the examination of appeals and disputes between taxpayers and the State Tax Service, resulting from the audits performed and/or the actions (inactions) of the tax officials; examining the appeals against the decisions of the State Tax Service, against the actions (inactions) of the officials of the State Tax Service; the analysis of the causes that determined the formulation of the appeals in the order of the administrative contentious, the proposal of the measures for the legislation improvement or the recommendations for the elimination of the found deficiencies/gaps; performing repeated tax audits, ordered as a result of the appeals examination.
Seized Goods Management Department
The department’s mission is to ensure the administration of the property seized, without owner, sequestered, easily alterable or with limited storage term, criminal bodies, assets passed into the possession of the state with succession rights and of treasures, as well as ensuring the temporary storage of property categories recognized as criminal bodies and/or sequestered property.
The departments’ basic functions are: the elaboration of the normative acts drafts and of the procedures regarding the seized goods administration, as well as of the goods taken over for storage; ensuring the efficient recording and management of the seized assets; ensuring the record and temporary storage of the goods taken over for storage; active participation in the realization of the revenue plan related to the NPB in the context of the seized goods management.
Tax Audit and Finding Offenses Department
The department’s mission is to exercise control over compliance with the law on the correct calculation, full and timely payment to the budget of the tax liabilities amounts and of the other payments by the taxpayers, as well as ensuring the undertaking of all actions for finding offenses provided in art.241-242, 244 , 244¹, 250-253 and 335¹ of the Criminal Code and notifying law enforcement bodies on the constituent elements of the offenses found, as well as collecting and analyzing information of interest in a timely manner in order to establish possible crimes.
The department’s basic functions are: performing tax audits; finding the offenses provided for in art.241-242, 244, 244¹, 250-253 and 335¹ of the Criminal Code; perfecting and submitting the materials in which the constitutive elements of the offenses were recorded, the law enforcement bodies according to the legislation; receiving and recording declarations, communications and other information on economic and financial offenses and taking action in order to examine them, within the legal framework in force; ascertaining the infringement of the tax legislation in case they were detected in the process of exercising the attribution of ascertaining the offenses provided in art. 241-242, 244, 244¹, 250-253 and 335¹ of the Criminal Code; collecting and analyzing information in order to determine the possible offenses.
Post-operational Tax Audit General Department
The department’s mission is to exercise control over compliance with the law on the correct calculation, full and timely payment to the budget of the tax liability amounts, other payments, and the fulfillment of other liabilities by the taxpayers.
The department’s basic functions are: performing tax audits through all verification methods provided by the Tax Code; examining and analyzing the audit process in order to identify and promote modern and effective techniques and methods for performing tax audits; examination of the received petitions; finding offenses and adopting decisions on the contravention cause.
Operative Tax Audit General Department
The department’s mission is to exercise control over compliance with the law on the correct calculation, full and timely payment to the budget of the tax liabilities amounts and other payments as well as payment of other liabilities by the taxpayers.
The department’s basic functions are: performing tax audits through the verification methods provided by the Tax Code, except for the tax audit through the total verification method; examining and analyzing the control process in order to identify and promote modern and effective techniques and methods for performing tax audits; monitoring the economic agents activity within stationary, mobile, electronic fiscal posts, etc.; examination of the received petitions; finding offenses and adopting decisions on the contravention cause.
Anti-fraud General Department
The department’s mission consists in exercising the special activity of investigations, ascertainment and criminal prosecution regarding the offenses provided in art. 241-242, 244, 244¹, 250-253 and 335¹ of the Criminal Code.
The department’s basic functions are: receiving, recording and evidence of the notifications and other information about offenses; records of offenses, criminal cases and persons who have committed offenses; carrying out criminal prosecutions in accordance with the competences established by the Code of Criminal Procedure for the investigation in all aspects, complete, objective and within a reasonable term of the criminal cases; carrying out the special investigation activity related to the offenses provided in art. 241-242, 244, 244¹, 250-253 and 335¹ of the Criminal Code; creation and possession of the information systems in order to ensure the performing of the special investigation activity tasks; finding the offenses provided for in art.241-242, 244, 244¹, 250-253 and 335¹ of the Criminal Code.
Claims Recovery General Department
The department’s mission consists in the efficient exercise of the tax administration actions, which aim at applying measures of insurance and enforcement of arrears, promoting taxpayers' compliance with the payment of arrears, increasing the efficiency of the arrears management process, as well as representing the interests of the State Tax Service within the enforcement carried out by the bailiffs.
The department’s basic functions are: active participation in the realization of the revenue plan related to the National Public Budget, through the standardized, diversified, prompt and reasonable use of the tax administration actions related to the application of the insurance and enforcement measures of the tax liabilities and other arrears; exercising the compliance mechanisms related to the payment of the outstanding tax liabilities by the taxpayers; undertaking actions for the purpose of full and in short-term recovery of arrears and other unpaid payments in term to the National Public Budget; taxpayers service based on efficiency, respect, transparency, accuracy of consultations and easy access to information; the representation of the State Tax Service’s interests within the enforcement actions or procedures performed by the bailiffs.
Tax Administration General Departments Chisinau municipality, North, Center and South
The mission of Chisinau municipality, North, Center and South departments is to ensure the efficient exercise of tax administration procedures.
The departments’ basic functions are: taxpayers service based on efficiency, respect, transparency, accuracy of consultations and easy access to information; increasing the taxpayers degree of satisfaction; active participation in the realization of the revenue plan related to the National Public Budget through the standardized, diversified and reasonable use of the tax administration procedures, including by carrying out the tax audit; the effective exercise of the voluntary compliance mechanisms related to the reporting, calculation and timely payment of the tax liabilities by taxpayers; promotion, implementation of good practices in the field of tax service/administration of taxpayers and implementation’s results analysis.
