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 an efficient process of tax administration and service by creating conditions for taxpayers to comply with the law, uniform application of tax policy and regulations, ensuring the level of resources needed by the state to finance social projects and for a good development of society as a whole.
The General Department of Control was created, starting January 1, 2022, centralizing the functions of post-operational and operational tax audit.
The Taxpayer Service General Department was created, starting January 1, 2022, the taxpayer service function was centralized by liquidating the Tax Administration General Departments.
The Anti-Fraud General Department was reorganized, starting January 1, 2022, the functions of investigation and criminal prosecution were centralized by absorbing the Tax Audit and Offenses Finding Department within the Anti-Fraud General Department.
There were made changes in the organizational structure of the State Tax Service, starting from November 1, 2022, as follows:
- Claims Recovery General Department, claim recovery and insolvency procedures functions have been centralized, by liquidating the Insolvency Procedures Department.
- Audit General Department, tax audit functions have been centralized, by liquidation the Large Taxpayers Administration General Department and absorption of its control duties within the Audit General Department.
- Taxpayer Service General Department, by merging the units within the tax service departments located in districts, as well as reducing the number of tax service departments from 38 to 27.
There was established the Advisory Council of the State Tax Service, being created an interaction platform of the STS with the business environment and civil society, aiming to examine problematic situations with a major impact on taxpayers.
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.
Starting July 1, 2021 were created the Legal Expertize General Department and the Confiscated Goods Management Department, centralizing the functions of legal assistance and management of confiscated assets by liquidating the Legal Assistance Department and the functions of management of confiscated assets within Tax Administration General Departments.
The new STS website has been launched, with the aim of facilitating a viable interaction of taxpayers with the National Tax Authority, in terms of providing information in an attractive, ergonomic and intuitive format. The functionality of the new page allows taxpayers to reduce the time required for the process of viewing, finding and retrieving relevant documents related to the activity of the STS.
Bailiffs were connected to the AIS "Creation and circulation of electronic documents between the State Tax Service, banks and payment service providers 2.0" (CCDE)", which ensures the facilitation of the execution of bailiffs' decisions by banks.
The Automated Information System "Assessment of taxpayers' satisfaction" was implemented. During 2021, within the AIS "Personal Cabinet of Taxpayers", as well as through the new website 3 opinion polls were conducted with the following topics: "Survey on the integrity of the employees of the tax authority", "Survey on the use of electronic tax services", "Survey on the functioning of the petition system within the STS".
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.
Starting July 1st, 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, 2018) 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 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, being focused on methodological aspects, support, management, control, arrears, investigations and prosecution, legal assistance, service and provision of services to taxpayers, etc.
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. 89 of 08.09.2022 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:
Communication service
The basic mission of the service consists in ensuring the effective communication of the tax authority with the wide audience, civil society representatives and media, in order to inform the society operatively, truthfully and completely about the activity of the State Tax Service (STS), as well as creating a positive image that will strengthen the taxpayers' confidence and will increase the degree of transparency in the activity of the STS.
The basic functions of the service are: ensuring transparency regarding the authority’s activity; facilitating the general public's access to the official information within the authority; monitoring the media and public opinion regarding the activity of the State Tax Service; coordinating and participating in the implementation of the institution's promotion programs and analyzing the effects of promotion campaigns; facilitating the interaction between the representatives of the media and the persons with positions of responsibility within the authority; monitoring the correct application of the identification elements of the State Tax Service.
Internal Audit Department
The mission of the department consists in providing consultancy and providing objective assurance regarding the effectiveness of the internal managerial control system, offering recommendations for its improvement, thus contributing to the improvement of the State Tax Service activity.
In order to achieve the mission, the department carries out the following types of audit: system audit (examines the internal managerial control system to evaluate the efficiency of its operation); compliance audit (verifies compliance with the normative framework and applied internal procedures and, as the case may be, the need to improve control activities to ensure compliance); financial audit (evaluates the proper and efficient functioning of control activities related to financial systems); performance audit (evaluates the use of resources within programs, activities, management systems to determine if resources are used economically, efficiently and effectively); audit of information technologies (examines the effectiveness of control activities related to information systems).
Internal Security and Anti-Corruption Department
The mission of the department consists in preventing and combating acts of corruption, acts related to corruption and protectionism within the State Tax Service and ensuring the institutional and professional integrity of the employees of the State Tax Service while exercise public functions.
The department’s basic functions are: carrying out activities necessary for prevention, detection and combating acts of corruption, related to corruption and protectionism within the State Tax Service; ensuring security, rights, legitimate interests, honor and dignity of the employees of the State Tax Service and undertaking urgent measures in case of direct or attempted threats to the lives of employees of the State Tax Service, in connection to exercising of their duties; examination of petitions, addresses, notifications and complaints about the actions or inactions of the State Tax Service employees.
Human Resources Management Department
The mission of the department is to promote and implement an effective management of human resources, by training, developing and maintaining a body of professional public servants, effective for the creation of a modern and efficient organization.
The basic functions of the department are: personnel administration by planning, coordinating, organizing, conducting, monitoring, promoting and evaluating the implementation within the State Tax Service of personnel policies and procedures; records of data, documents regarding the staff of the State Tax Service and regarding staff training.
Economy and Finance Department
The mission of the department consists in maintaining and strengthening the financial and budgetary management of the State Tax Service, through: compliance with the normative framework and internal regulations; effectiveness and efficiency of operations; safety and optimization of assets and liabilities; security and integrity of information.
The basic functions of the department are: budget preparation; budget implementation; keeping accounting records; drawing up the procurement plan and monitoring its execution; record keeping of the bailiffs’ acts and the advancement of the execution expenses; economic-financial counseling; reporting.
Legal Expertize General Department
The mission of the department consists in ensuring the compliance of the normative acts issued by the State Tax Service with the provisions of the normative framework in force, representing the interests of the State Tax Service in courts and other bodies, providing legal assistance in the activity of the State Tax Service and the uniform application of legislation.
The basic functions of the department are: drafting of normative acts in the field of tax administration; carrying out the legal expertise of draft orders, instructions, decisions, indications and other normative acts developed by the State Tax Service; the generalization of the practice of applying the legislation of the Republic of Moldova, the development of proposals regarding its improvement; representing the interests of the State Tax Service in courts and other bodies; examining the requests of public authorities, legal entities, petitions of individuals.
Information Development Department
The mission of the department is to ensure the development of the State Tax Service information system that supports the development of all tax administration processes and the provision, to taxpayers, of electronic tax services under optimal and maximum security conditions.
The basic functions of the department are: the development of a mechanism capable to provide 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 informational infrastructure of the Information System of the State Tax Service; ensuring the development 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 record systems, managed by the State Tax Service in accordance with the legislation in force.
Patrimony Management and Infrastructure Department
The mission of the department consists in providing material resources, goods, services and physical infrastructure for carrying out the activity in optimal and maximum safety conditions, as well as in ensuring the efficient management of the State Tax Service's patrimony. At the same time, the department coordinates the administrative activities related to the development of the State Tax Service infrastructure, manages the patrimony of the State Tax Service, maintains the engineering networks and manages the car fleet of the State Tax Service.
The basic functions of the department are: ensuring the efficient and rational management of the State Tax Service's patrimony; ensuring the application of legal provisions in the field of occupational health and safety of the STS staff; ensuring the process of correct exploitation of means of transport, taking the necessary measures for optimal use of lubricants, fuels, spare parts and materials; ensuring the approval and promotion of the State Tax Service infrastructure development strategy, supervision of the repair, construction and reconstruction process of the State Tax Service buildings in correlation with the allocated funds, compliance with the construction legislation and the duration of the contracts concluded; coordination of the administrative activity related to the development of the infrastructure of the State Tax Service; maintains the engineering networks under the management of the State Tax Service in functional condition.
Document Management Department
The mission of the department consists in exercising control over compliance with the unique system of secretarial work within the State Tax Service, as well as providing assistance in carrying out the activities of the State Tax Service management.
The basic functions of the department are: document management (receiving, registering and keeping track of incoming and outgoing mail, checking the correctness of the preparation of outgoing documents within the SFS and sending outgoing mail) and managerial assistance (providing assistance in carrying out the activity the management of the State Tax Service).
Tax Records and Information Department
The mission of the department consists in ensuring and monitoring the processes of recording taxpayers, tax liabilities and revenues administered by the State Tax Service, managing and capitalizing on the information held by the State Tax Service.
The basic functions of the department are: ensuring and monitoring the record-keeping processes of taxpayers, bank accounts, tax liabilities and revenues administered by the State Tax Service; management of the State Tax Register; management of taxpayers' current accounts; ensuring the exchange of information necessary for the activity of the State Tax Service with the competent bodies; compiling and providing analytical and synthetic information.
Policy Implementation Organization and Monitoring Department
The mission of the department consists in participating in the achievement of the strategic objectives of the State Tax Service by promoting, coordinating, implementing the strategic development activities of the State Tax Service; monitoring the execution of the Court of Accounts decisions that reach the address of the State Tax Service; the development of partnership relations with international bodies within tax administration projects; ensuring the increase in efficiency, effectiveness and sustainability of assistance by organizing and coordinating the activity of structural subdivisions; cooperation with relevant international and regional organizations and foreign tax authorities, in order to organize effective communication and carry out the effective exchange of information.
The basic functions of the department are: ensuring the coordination of strategic/annual development activities and assistance provided by the development partners; ensuring the implementation of external assistance projects and the smooth running of the missions of external experts; coordinating the implementation of the actions under the competence of the State Tax Service provided in the strategies and plans approved at the institutional/branch/national level; ensuring the monitoring of the Court of Accounts decisions execution, that reach the address of the State Tax Service, the development of plans to achieve the related requirements and recommendations, and ensuring the smooth conduct of external audit missions; coordination of international cooperation activities and exchange of experience with other tax administrations, as well as with relevant international organizations (IOTA, OECD, CCCSF, CEF and others) on tax administration issues, including in terms of organizing or participating in them; submitting proposals to the management of the State Tax Service and/or coordinating efforts to initiate and follow up on the conclusion of agreements, conventions or other forms of bilateral or multilateral cooperation in the field of competence of the State Tax Service.
Taxes and Fees Methodology General Department
The mission of the department consists in the development, implementation and monitoring of the application in practice of the tax administration methodologies of taxes, fees and other payments, the administration of which, in accordance with the legislation in force, is entrusted to the State Tax Service, in the elaboration of rules and procedures of tax administration in the field of tax audits, the application of sanctions for violation of tax legislation, the application of cash and control equipment, the application of insurance and enforcement measures, as well as in the popularization of tax legislation.
The basic functions of the department are: drafting legislative and normative acts, methodological rules and procedures regarding the administration of taxes, fees and other payments; the elaboration of normative acts regarding the manner of declaring taxes, fees and other payments whose administration, in accordance with the legislation in force, is entrusted to the State Tax Service; the development of methodological procedures/norms regarding the estimation of tax liabilities through indirect methods and sources; the development of methodological procedures/norms regarding the registration of Technical Assistance Centers for cash register and control machines/tax printers; maintaining, updating and developing the Generalized Tax Practice Base; popularization of tax legislation.
Compliance General Department
The mission of the department consists in identifying taxpayer approach tools in terms of voluntary/forced compliance and stimulating compliance with tax legislation, as well as planning and organizing effective measures to counter tax evasion, pseudo-entrepreneurial activity, by planning audits, other tax administration procedures using risk analysis as a result of developing, ensuring functionality, optimizing the Risk Management Model.
The basic functions of the department are: developing and ensuring functionality, optimizing the Risk Management Model for each of the applicable tax administration processes (tax audit, tax visit, tax post, tax compliance, etc.); planning and organizing control activities and other tax administration activities based on the Risk Management Model; analysis of the results of tax administration measures and the submission of proposals to improve the identified gaps.
Large Taxpayers Service Department
The mission of the department consists in the exercise of tasks and functional attributions, oriented towards the provision of qualitative and timely tax administration services to large taxpayers, ensuring compliance by large taxpayers with their obligations provided for by legislation, the expected result being the correct calculation, full and timely payment to the budget of their tax liabilities.
The basic functions of the department are: the promotion and implementation of good practices in the matter of servicing/tax administration of large taxpayers and the analysis of implementation results, with the simultaneous identification of viable IT solutions in this sense; the effective exercise of all voluntary compliance measures related to the fullness of the declaration and timely payment of tax liabilities by large taxpayers, as well as the application of measures to follow up and enforce arrears; monitoring and control over the full and on-time payment of tax liabilities and other mandatory payments declared by large taxpayers and/or calculated as a result of tax audits.
Appleas Department
The mission of the department consists in examining appeals against the decisions of the State Tax Service, actions (inactions) of employees of the State Tax Service, examining preliminary requests against other administrative acts issued by the State Tax Service, analyzing the causes that determined the formulation of appeals in the order of administrative litigation, such as the presentation of proposals for removing the gaps found in the process of examination of appeals/prior requests.
The basic functions of the department are: on-site verification, with the participation of taxpayers and persons with responsible positions who carried out the audit, of the facts presented in the audit materials that require clarification and clarity, so that a fair and impartial decision can be drawn up; participates in the examination of appeals and disputes between taxpayers and the State Tax Service, which result from the audits carried out and/or the actions (inactions) of tax collaborators; examination of appeals against the decisions of the State Tax Service, against the actions (inactions) of the employees of the State Tax Service; analyzing the causes that determined the formulation of appeals in the order of administrative litigation, proposing measures to improve the legislation or recommendations to remove the deficiencies/gaps found; performing repeated tax audits, ordered as a result of the examination of appeals.
Seized Goods Management Department
The mission of the department consists in ensuring the administration of seized, ownerless, sequestered assets, perishable or with a limited storage period, bodies of crimes, assets passed into the possession of the state with the right of succession and treasures, as well as in ensuring the temporary preservation of categories of assets recognized criminal bodies and/or seized assets.
The basic functions of the department are: drafting of normative acts and procedures regarding the administration of seized assets, as well as assets taken over for safekeeping; ensuring the effective record keeping and management of seized assets; ensuring the record and temporary storage of goods taken for safekeeping; active participation in the realization of the revenue plan related to NPB in the context of the seized assets management.
Audit General Department
The mission of the department consists in exercising audit over compliance with the legislation on the correct calculation, full and timely payment to the budget of the tax liabilities amounts, other payments, as well as the honoring of other obligations by taxpayers, as well as taxpayer compliance.
The basic functions of the department are: carrying out tax audits through all verification methods provided by the Tax Code; examination and analysis of the audit process in order to identify and promote some modern and efficient techniques and methods for carrying out tax audits; examination of received petitions; ascertaining contraventions and adopting decisions on the contravention case; monitoring the activity of economic agents within stationary, mobile, electronic tax posts; ensures the examination of legislation’s violation cases.
Anti-fraud General Department
The mission of the department consists in carrying out the special activity of investigations, findings and carrying out criminal prosecution regarding the crimes provided for in art. 241-242, 244, 2441, 250-253 and 3351 of the Criminal Code.
The basic functions of the department are: receiving, recording and keeping records of notifications and other information about crimes; record of crimes, criminal cases and persons who have committed crimes; prevention, detection, investigation, and prosecution of crimes established by law in the competence of the State Tax Service; carrying out criminal prosecution actions according to the competence established by the Code of Criminal Procedure for the investigation in all aspects, completely, objectively and within a reasonable time of criminal cases; carrying out the special investigative activity related to the crimes provided for in art. 241-242, 244, 2441, 250-253 and 3351 of the Criminal Code; the creation and possession of information systems to ensure the achievement of the tasks of the special investigative activity; ascertaining the crimes provided for in art. 241-242, 244, 2441, 250-253 and 3351 of the Criminal Code.
Claims Recovery General Department
The mission of the department consists in ensuring the functionality of increasing the tax administration procedures efficiency in the field of claim recovery, the effective exercise of tax administration actions, which aim to apply measures to ensure and enforce arrears, promote taxpayer compliance with the payment of arrears, increase the efficiency of the process for debt recovery, as well as representing the interests of the State Tax Service in the courts related to the documents issued by the Recovery of Claims General Department, but also in the case of the infringement of the creditor's rights - the state in legal reports with the bailiffs, as well as to defend patrimonial interests of the state related to the collection of payments related to NPB in the insolvency proceedings in which the State Tax Service is a party.
The basic functions of the department are: active participation in the realization of the revenue plan related to NPB, through the standardized, diversified, prompt and reasonable use of tax administration actions related to the application of insurance measures and enforcement of tax liabilities and other arrears; the exercise of compliance mechanisms related to the payment of outstanding tax liabilities by taxpayers; undertaking actions for the purpose of fully and within a limited time recovery of arrears and other payments not paid on time to the NPB; serving taxpayers based on promptness, respect, transparency, accuracy of consultations and easy access to information; representing the interests of the State Tax Service in relation to enforcement actions or procedures carried out by bailiffs with reference to state claims; ensuring the verification of the enforcement procedures, in which the state is the creditor, filed by the bailiffs and the process of the advanced amounts refund.
Taxpayer Service General Department
The mission of the department consists in ensuring the efficient exercising of tax administration procedures in the field of taxpayers’ tax service.
The basic functions of the department are: increasing the satisfaction of taxpayers by ensuring the efficient use of resources allocated for the purpose of serving taxpayers, combined with taxpayer service procedures based on promptness, respect, transparency, accuracy of consultations and easy access to information; active participation in the realization of the revenue plan related to NPB through the standardized, diversified and reasonable use of tax administration procedures; ensuring the uniform application on the territory of the Republic of Moldova of the voluntary compliance mechanisms related to the declaration, calculation and timely payment of tax liabilities by taxpayers; the promotion, implementation of good practices in the matter of serving taxpayers and the analysis of the results of the implementation of good practices in terms of connecting the normative framework in force to the provisions of the Community acquis with the simultaneous identification of viable IT solutions in this sense.
