0 8000 1525
mail@sfs.md
Personal cabinet
breadcrumbs_img

History

State Tax Service is the public authority, empowered to administer taxes, fees and other payments in the interest of the state.

In accordance with the provisions of the Tax Code, the main scope of the State Tax Service is to ensure tax administration, by creating conditions for taxpayers to comply with the legislation, uniform application of policy and regulations in the fiscal area.

The mission of the State Tax Service is therefore to create optimal conditions for voluntary tax compliance.

Our vision: Together we build a wealthy and honest society.

Our values: we are helpful, fair, responsive and accessible.
2024

On May 27, 2024, the Republic of Moldova officially became a member of the BEPS Inclusive Framework.

In May 2024, the Republic of Moldova was evaluated by the Global Forum regarding the implementation of the Standard for Exchange of Information on Request (EOIR) and was qualified as "Largely Compliant," according to the Report adopted in July 2024.

The first bilateral automatic exchange of financial account information (AEOI) was performed in 2024.

The strategic document "Strategic Charter of the State Tax Service" was drafted with the support of Swedish experts, which presents the priorities, vision, values, and objectives of the STS, and can be accessed on the STS website.

By Law no. 214/2024 for the amendment of some normative acts (concerning the budgetary-tax and customs policy for 2025), changes were made to the national legislation regarding the Transfer Pricing rules (Chapter 112 of the Tax Code "Special Rules for determining transfer prices according to the arm's length principle").

2023

Measures were taken to improve the infrastructure for the "e-Invoice", "Taxpayer's Current Account", "Collection of information from indirect sources" and "Electronic Declaration" systems, including by migrating them to MCloud;

Starting from July 1, 2023, commercial activity is no longer allowed on the basis of the entrepreneur's license, following the entry into force of the changes in Law no. 93 of July 15, 1998 regarding the entrepreneur's patent. As a result of the voluntary compliance campaign of former patent holders, as of 30.11.2023, the level of compliance of the respective taxpayers was 89.3% (3,605 former patent holders who registered independent activities out of 4,034 persons - former holders of entrepreneurial patents);

One of the main commitments of the tax administration body is the efficient automated servicing of taxpayers and the provision of qualitative and efficient services to them. Thus, as of December 31, 2023, 58.82% of the services owned by STS are provided in digital format.

2022

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.

2021

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".

2020

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.

 

2019

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.

2018

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.

2017

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.

2016

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.

2014

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”.

2010

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.

2008

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.

2006

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.

2003

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.

2002

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.

1999

By the Government Decision no. 612 of June 30th, 1999, the organizational structure of the State Tax Service was approved.

1997

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.

1996

By the Government Decision no. 684 of December 10th, 1996, the State Tax Inspectorate on ATU Găgăuzia was created.

1995

Agricultural enterprises began to pay a single land tax, which also included the real estate and road taxes, previously paid separately.

1994

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.

1993

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;

1992

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.

1991

In the Republic of Moldova is applied its own tax legislation, taking into account the specifics of the economy and national budgetary interests.

1990

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. 147 of 29.11.2024 regarding the organizational structure of the State Tax Service

PDF version

  • Title I “General provisions” and Title II “Income tax”, in force since 01.01.1998.
  • Title III “Value added tax”, in force since 01.07.1998.
  • Title IV “Excises”, in force since 01.01.2001.
  • Title V “Tax Administration”, in force since 01.07.2002.
  • Title VI “Real estate tax”, in force since 01.01.2001.
  • Title VII “Wealth tax”, in force since 01.01.2016.
  • Title VII “Local taxes”, in force since 01.01.2005.
  • Title VIII “Taxes for natural resources”, in force since 01.01.2006.
  • Title IX “Road taxes”, in force since 01.01.2007.
  • Title X “Other tax regimes”, in force since 04.08.2017.

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:

  • International Monetary Fund;
  • World Bank;
  • US Treasury Department;
  • The European Union of Counseling in High Level Public Policy Mission to Moldova (EUHLPAM) jointly with UNDP;
  • USAID under the BRITE program (Trade, Investment and Entrepreneurship Regulation);
  • Swedish Tax Agency, funded by AIDS;
  • Intra-European Organization of Tax Administrations (IOTA);
  • Coordinating Council of Heads of the Tax Services from the member states of the Commonwealth of Independent States (CCCSF); and
  • with the tax administrations of other states.
Name, surname
Period
Olga GOLBAN
2024 - present
Petru ROTARU
2023 - 2023
Rozalina ALBU
2021 - 2023
Serghei PUȘCUȚA
2021 - 2021
Ludmila BOTNARI
2019 - 2020
Serghei PUȘCUȚA
2016 - 2019
Ion PRISĂCARU
2013 – 2016
Nicolae VICOL
2012 – 2013
Nicolae PLATON
2009 – 2012
Name, surname
Period
Victor COADĂ
2008 – 2009
Tatiana LOGHIN
2008 – 2008
Serghei PUȘCUȚA
2005 – 2008
Mihail POP
1999 – 2005
Nicolae BIVOL
1998 – 1999
Ion PRISĂCARU
1995 – 1998
Gheorghe ISOPESCU
1992 – 1995
Nicolae LUCHIAN
1990 – 1992
Boris BABOV
1990 – 1990

Communication Service

The primary mission of the service is to ensure effective communication between the tax authority and the general public, civil society representatives, and the media. The goal is to provide the public with timely, truthful, and comprehensive information about the activities of the State Tax Service, while fostering a positive image that strengthens taxpayer trust and enhances transparency in its operations.

The key functions of the service include ensuring transparency in the Authority’s work, facilitating public access to official information, monitoring media and public opinion about the State Tax Service’s activities, developing and promoting communication strategies and plans, coordinating and participating in the implementation of the institution’s promotional programs, analyzing the effectiveness of promotional campaigns, facilitating interaction between media representatives and State Tax Service officials, and ensuring the correct use of the State Tax Service's identifying elements.

Special Information Unit

The primary mission of this unit is to prevent and detect violations committed by employees of the State Tax Service, as well as non-compliance with the legislation of the Republic of Moldova regarding state secrecy and the compatibility/incompatibility of civil service. It ensures the institutional and professional integrity of State Tax Service employees in the performance of their public duties and oversees the control and monitoring of their activities related to state secrecy and civil service compatibility.

The key functions of the unit include carrying out activities to prevent, detect, and combat the disclosure of state secrets or the loss of classified documents within the State Tax Service, identifying cases where employees misuse information they have access to for personal or third-party interests (if this information is confidential or its disclosure could harm the interests and image of the State Tax Service), reviewing petitions, complaints, and appeals concerning the actions or inactions of State Tax Service employees in this area, and implementing legislative measures to eliminate threats to national security interests.

Internal Audit Department

The mission of the department is to provide consultancy and objective assurance regarding the effectiveness of the internal managerial control system, offering recommendations for its improvement, thus contributing to the enhancement of the activity of the State Tax Service.

To fulfill its mission, the unit carries out the following types of audits: system audit (examines the internal managerial control system to evaluate its efficiency); compliance audit (verifies compliance with the normative framework and internal procedures applied and, if applicable, the need to improve control activities to ensure compliance); financial audit (assesses the adequate and efficient operation of control activities related to financial systems); performance audit (evaluates the use of resources in programs, activities, management systems to determine if resources are used economically, efficiently, and effectively); information technology audit (examines the effectiveness of control activities related to information systems).

Internal Security and Anti-Corruption Department

The primary mission of the department is to ensure the internal security of the administrative system of the State Tax Service, identifying and eliminating risk factors and vulnerabilities that could jeopardize the secrecy regime within the authority, create dangers in this area from staff who have access to state secrets, ensure the implementation of institutional integrity measures, notify and involve, when necessary, the competent authorities in combating manifestations of corruption by personnel of the State Tax Service, including overseeing and controlling compliance with legislation and service discipline within the administrative system of the State Tax Service.

The core functions of the department are: carrying out necessary activities to prevent acts of corruption or those related to corruption, by identifying and eliminating causes and conditions that generate corruptible risk factors; ensuring a mechanism to encourage the reporting of manifestations of corruption by State Tax Service personnel, as well as protecting such employees against retaliation; identifying cases of personal use or, where applicable, use in the interest of third parties, of the assets belonging to the State Tax Service, of the information to which employees of the State Tax Service have access for the purpose of performing their duties, in case such information constitutes a state secret, a tax secret or, as applicable, other types of information held by the State Tax Service, the disclosure of which may affect the interests and image of the authority; conducting anti-corruption expertise of departmental normative acts developed within the State Tax Service.

Personal Data Protection Unit

The main mission of the unit is to ensure the integrity and confidentiality of personal data processed by the State Tax Service, both in manual processing and in IT systems/processes; it develops mechanisms for the prevention, identification, and elimination of security incidents as well as for the unjustified processing of personal data during the activities of the State Tax Service; it monitors compliance with Law no. 133 of 08.07.2011 regarding the protection of personal data, including by training personnel involved in processing operations and conducting relevant audits; it serves as the point of contact in collaboration with the National Center for the Protection of Personal Data on matters relating to personal data processing.

The main functions of the unit are ensuring confidentiality and taking the necessary organizational and technical measures for the protection of personal data against destruction, modification, blocking, copying, dissemination, as well as against other illegal actions, measures intended to ensure an adequate level of security concerning the risks posed by processing and the nature of the data processed; evaluation and monitoring of risks that may arise from the processing of personal data within the State Tax Service; conducting audits to verify the legality of personal data processing (audits) which can be initiated at the request of data subjects or ex officio; prevention of leaks of information containing personal data, including through the use of encryption methods and the use of protected virtual channels (VPN).

Human Resources Management Department

The mission of the department is to promote and implement effective human resources management through the formation, development, and maintenance of a professional and efficient body of public officials in order to create a modern and efficient organization.

The main functions of the department are: personnel management through planning, coordination, organization, implementation, monitoring, promotion, and evaluation of the implementation of personnel policies and procedures within the State Tax Service; maintaining records of data and documents regarding State Tax Service personnel and their training.

Finance and Economy Department

The mission of the department is to maintain and strengthen the financial and budgetary management of the State Tax Service through: compliance with the regulatory framework and internal regulations; effectiveness and efficiency of operations; security and optimization of assets and liabilities; and the security and integrity of information.

The main functions of the department are: budget drafting; budget execution; accounting; financial-economic consulting; and reporting.

Public Procurement Unit

The mission of the unit is to ensure the initiation and implementation of public procurement contract awarding procedures to meet the needs of the State Tax Service.

The main functions of the unit are: ensuring and managing the process of drafting and approving the procurement and capital investment section in the State Tax Service Budget; drafting the State Tax Service’s Annual Public Procurement Plan; initiating and implementing public procurement procedures in strict compliance with applicable legislation; monitoring proper execution of public procurement contracts/framework agreements; and ensuring the reporting process is correlated with the preparation and execution processes of the Annual Public Procurement Plan of the State Tax Service.

Legal Expertise General Department

The mission of the department is to ensure the compliance of normative acts issued by the State Tax Service with the provisions of the applicable legal framework, represent the interests of the State Tax Service in court and other bodies, provide legal assistance in the activity of the State Tax Service, and ensure uniform application of legislation.

The main functions of the department are: drafting normative act projects in the field of tax administration; conducting legal expertise of draft orders, instructions, decisions, directives, and other normative acts developed by the State Tax Service; generalizing the practice of applying the legislation of the Republic of Moldova and drafting proposals for its improvement; representing the interests of the State Tax Service in courts and other bodies; examining requests from public authorities, legal entities, and petitions from individuals.

Information Development Department

The mission of the department is to ensure the development of the information system of the State Tax Service to support the execution of all tax administration processes and the delivery of electronic tax services to taxpayers under optimal and highly secure conditions.

The main functions of the department are: coordinating the development and implementation process of an integrated IT space; coordinating the implementation of data exchanges with public institutions; ensuring the development and adjustment of the information, cyber security policy, and the organization of user record administration and management of State Tax Service informational resources, in accordance with applicable legal provisions; collaborating and coordinating activities related to interconnection with the information systems of the European Union, OECD, and other international data exchanges.

Property and infrastructure management department 

The mission of the department is to ensure the provision of material resources, goods, services, and physical infrastructure for conducting activities under optimal and maximum safety conditions, as well as to ensure the efficient management of the property of the State Tax Service. At the same time, the department coordinates administrative activities related to the development of the State Tax Service’s infrastructure, manages the State Tax Service’s property, maintains engineering networks, and manages the vehicle fleet of the State Tax Service.

The main functions of the department are: ensuring the efficient and rational management of the property of the State Tax Service; ensuring the application of legal provisions in the field of occupational safety and health of personnel within the State Tax Service; ensuring the correct operation of transportation means, implementing necessary measures for optimal use of lubricants, fuels, spare parts, and materials; ensuring the approval and promotion of the development strategy of the State Tax Service’s infrastructure, supervising the repair, construction, and reconstruction processes of the State Tax Service’s buildings in correlation with the allocated funds, compliance with construction legislation, and contract execution durations; coordinating administrative activities related to the development of the State Tax Service’s infrastructure; maintaining the engineering networks under the management of the State Tax Service in functional condition.

Direcția gestionare documente

Misiunea direcției constă în exercitarea controlului asupra respectării sistemului unic al lucrărilor de secretariat în cadrul Serviciului Fiscal de Stat, precum și asigurarea unei asistențe în vederea desfășurării activității conducerii Serviciului Fiscal de Stat.

Funcțiile de bază ale direcției sunt: gestionarea documentelor (efectuarea evidenței, primirii, înregistrării şi expedierii corespondenței; efectuarea controlului asupra îndeplinirii în termen a dispozițiilor conducerii Serviciului Fiscal de Stat, a documentelor primite de la Cancelaria de Stat, Președinție, Parlament, Guvern, Ministerului Finanțelor etc.; repartizarea corespondenţei la subdiviziunile interne ale Serviciului Fiscal de Stat conform rezoluţiei conducerii și asistența managerială).

Direcția evidență și informații fiscale 

Misiunea direcției constă în asigurarea și monitorizarea proceselor de evidență a contribuabililor, a obligațiilor fiscale și a veniturilor administrate de Serviciul Fiscal de Stat, gestionarea și valorificarea informațiilor deținute de Serviciul Fiscal de Stat.

Funcțiile de bază ale direcției sunt: asigurarea și monitorizarea proceselor de evidență a contribuabililor, conturilor bancare, obligațiilor fiscale și veniturilor administrate de Serviciul Fiscal de Stat; gestionarea Registrului fiscal de stat; gestionarea conturilor curente ale contribuabililor; asigurarea schimbului de informații necesare pentru activitatea Serviciului Fiscal de Stat cu organele abilitate; întocmirea și furnizarea informațiilor analitice și sintetice.

Direcția management organizațional și cooperare internațională 

Misiunea direcției constă în constă în participarea la realizarea obiectivelor strategice ale Serviciului Fiscal de Stat prin promovarea, coordonarea, implementarea, de comun cu subdiviziunile Serviciului Fiscal de Stat, a activităților de dezvoltare strategică a Serviciului Fiscal de Stat; asigurarea implementării angajamentelor instituționale în contextul procesului de aderare a Republicii Moldova la UE; monitorizarea executării hotărârilor Curții de Conturi care parvin în adresa Serviciului Fiscal de Stat, elaborării planurilor de realizare a cerințelor și recomandărilor stipulate în hotărârile și rapoartele de audit ale Curții de Conturi și informării Curții de Conturi și Ministerului Finanțelor referitor la mersul implementării cerințelor și recomandărilor; dezvoltarea relațiilor de parteneriat cu organizațiile internaționale în cadrul proiectelor de asistență externă; asigurarea creșterii eficienței, eficacității și durabilității asistenței prin organizarea și coordonarea activității subdiviziunilor structurale; colaborarea cu autoritățile fiscale străine, în baza instrumentelor legale, în scopul efectuării schimbului eficient de informații la solicitare, spontan, automatizat de date privind conturile financiare (AEOI), și altele; asigurarea realizării asistenței administrative reciproce în executarea cererilor de recuperare a creanțelor fiscale și monitorizarea realizării acțiunilor necesare în vederea administrării fiscale a contribuabililor nerezidenți care prestează servicii prin intermediul rețelelor electronice.

Funcțiile de bază ale direcției sunt: îmbunătățirea continuă a administrării fiscale prin realizarea obiectivelor Serviciului Fiscal de Stat; asigurarea implementării angajamentelor instituționale în contextul procesului de aderare a Republicii Moldova la UE; monitorizarea executării programelor, strategiilor și planurilor de activitate la nivel instituțional/național, ce ține de implementarea acțiunilor de competența Serviciului Fiscal de Stat; asigurarea monitorizării executării hotărârilor Curții de Conturi care parvin în adresa Serviciului Fiscal de Stat, elaborării planurilor de realizare a cerințelor și recomandărilor aferente și asigurarea bunei desfășurări a misiunilor de audit extern; coordonarea activităților de cooperare internațională şi schimb de experiență cu alte administrații fiscale, precum şi cu organizațiile internaționale de profil (IOTA, CCCSF, CEF şi altele) pe probleme de administrare fiscală, inclusiv în ceea ce privește organizarea sau participarea la acestea; asigurarea și monitorizarea realizării schimburilor de informații pe aspecte de administrare fiscală (EOIR, spontan, AEOI și altele), precum și colaborarea cu FG al OCDE în vederea realizării recomandărilor vizavi de implementarea standardelor privind schimbul de informații al OCDE; asigurarea cooperării internaționale și implementarea proiectelor de asistență externă și a bunei desfășurări a misiunilor experților externi.

Direcția prețuri de transfer 

Misiunea de bază a direcție constă în asigurarea implementării legislației naționale și internaționale privind prețurile de transfer.

Funcțiile de bază a direcției sunt: efectuarea verificării preliminare privind verificarea respectării legislației privind prețurilor de transfer; efectuarea, la indicația conducerii Serviciului Fiscal de Stat, a controlului fiscal cu ieşirea la faţa locului, la sediul contribuabililor, privind verificarea respectării prețurilor de transfer; examinarea cererilor contribuabililor privind emiterea acordului de preț în avans; elaborarea propunerilor privind perfecționarea legislaţiei Republicii Moldova în materia prețurilor de transfer.

Direcția generală metodologia impozitelor și taxelor 

Misiunea direcției constă în elaborarea, implementarea și monitorizarea aplicării în practică a metodologiilor de administrare fiscală a impozitelor, taxelor și altor plăți, ale căror administrare, în corespundere cu legislația în vigoare, este pusă pe seama Serviciului Fiscal de Stat, în elaborarea normelor și procedurilor de administrare fiscală în domeniul efectuării controalelor fiscale, aplicării sancțiunilor pentru încălcarea legislației fiscale, aplicării echipamentelor de casă și control, evidenței contribuabililor, veniturilor și obligațiilor fiscale, aplicării măsurilor de asigurare și executare silită, precum și în popularizarea legislației fiscale.

Funcțiile de bază ale direcției sunt: elaborarea actelor legislative și normative, a normelor metodologice și procedurilor privind administrarea impozitelor, taxelor și altor plăți ale căror administrare, în corespundere cu legislația în vigoare, este pusă pe seama Serviciului Fiscal de Stat, privind efectuarea controalelor fiscale, aplicarea sancțiunilor pentru încălcarea legislației fiscale, aplicarea echipamentelor de casă și control de către contribuabili, evidența contribuabililor, obligațiilor fiscale, veniturilor administrate de Serviciul Fiscal de Stat și aplicarea măsurilor de asigurare și executare silită; elaborarea actelor normative privind modalitatea declarării impozitelor, taxelor și altor plăți ale căror administrare, în corespundere cu legislația în vigoare, este pusă pe seama Serviciului Fiscal de Stat; elaborarea procedurilor/normelor metodologice privind estimarea obligațiilor fiscale prin metode și surse indirecte; elaborarea procedurilor/normelor metodologice privind înregistrarea Centrelor de asistență tehnică pentru mașinile de casă și de control/imprimantele fiscale (CAT MCC/IF); menținerea, actualizarea și dezvoltarea Bazei generalizate a practicii fiscale; popularizarea legislației fiscale; contribuirea la realizarea obiectivelor strategice ale SFS.

Direcția generală conformare 

Misiunea direcției constă în identificarea instrumentelor de tratament al contribuabililor în vederea conformării voluntare/forțate şi stimularea la respectarea legislației fiscale, precum şi planificarea și organizarea măsurilor eficiente de contracarare a evaziunii fiscale, pseudoactivităţii de întreprinzător, prin planificarea controalelor, altor procedee de administrare fiscală utilizând analiza riscurilor ca rezultat al elaborării, asigurării funcționalității, optimizării Modelului de Gestionare a Riscurilor.

Funcțiile de bază ale direcției sunt: elaborarea și asigurarea funcționalității, optimizarea Modelului de Gestionare a Riscurilor pentru fiecare din procesele de administrare fiscală pasibile aplicării (control fiscal, vizită fiscală, post fiscal, conformare fiscală, etc.); planificarea și organizarea activităților de control și altor activități de administrare fiscală în baza Modelului de Gestionare a Riscurilor; analiza rezultatelor măsurilor de administrare fiscală și prezentarea propunerilor de îmbunătățire a lacunelor depistate.

Direcția deservire contribuabili mari

Misiunea direcției constă în exercitarea sarcinilor şi atribuțiilor funcționale, orientate spre prestarea serviciilor de administrare fiscală calitative și în termen contribuabililor mari, asigurarea respectării de către contribuabilii mari a obligațiilor lor prevăzute de legislație, rezultatul scontat fiind calcularea corectă, vărsarea deplină şi la timp la buget a obligațiilor fiscale ale acestora.

Funcțiile de bază ale direcției sunt: promovarea și implementarea bunelor practici în materia deservirii/administrării fiscale a contribuabililor mari și analiza rezultatelor implementării, cu identificarea concomitentă a soluțiilor IT viabile în acest sens; exercitarea eficientă a tuturor măsurilor de conformare benevolă aferente plenitudinii declarării și achitării în termen a obligațiilor fiscale de către contribuabilii mari, cît și aplicarea măsurilor de urmărire și executare silită a arieratelor; monitorizarea și controlul asupra achitării integrale și în termen a obligațiilor fiscale și a altor plăți obligatorii declarate de către contribuabilii mari și/sau calculate în rezultatul controalelor fiscale.

Direcția contestații

Misiunea direcției constă în examinarea contestațiilor împotriva deciziilor Serviciului Fiscal de Stat, acțiunilor (inacțiunilor) funcționarilor Serviciului Fiscal de Stat, examinarea cererile prealabile împotriva altor acte administrative emise de Serviciul Fiscal de Stat, analiza cauzelor care au determinat formularea contestațiilor în ordinea contenciosului administrativ, precum și prezentarea propunerilor pentru înlăturarea lacunelor constatate în procesul de examinare a contestațiilor/cererilor prealabile.

Funcțiile de bază ale direcției sunt: verificarea la fața locului, cu participarea contribuabililor și a persoanelor cu funcții de răspundere care au efectuat controlul, a faptelor expuse în materialele controlului care necesită precizări și clarități, pentru a putea fi întocmită o decizie corectă și imparțială; participă la examinarea contestațiilor și litigiilor între contribuabili și Serviciul Fiscal de Stat, care rezultă din controalele efectuate și/sau acțiunile (inacțiunile) funcționarilor fiscali; examinarea contestațiilor împotriva deciziilor Serviciului Fiscal de Stat; împotriva acțiunilor (inacțiunilor) funcționarilor Serviciului Fiscal de Stat; analizarea cauzelor care au determinat depunerea contestațiilor în ordinea contenciosului administrativ, propunerea măsurilor pentru perfecționarea legislației sau recomandărilor pentru înlăturarea deficiențelor/lacunelor constatate; efectuarea controalelor fiscale repetate, dispuse ca urmare a examinării contestațiilor.

Direcția gestionare bunuri confiscate

Misiunea direcției constă în asigurarea administrării bunurilor confiscate, fără stăpîn, sechestrate ușor alterabile sau cu termen de păstrare limitat, a corpurilor delicte, a bunurilor trecute în posesia statului cu drept de succesiune şi a comorilor, precum și în asigurarea păstrării temporare a categoriilor de bunuri recunoscute corpuri delicte și/sau de bunuri sechestrate.

Funcțiile de bază a direcției sunt: elaborarea proiectelor de acte normative și a procedurilor privind administrarea bunurilor confiscate, precum și a bunurilor preluate spre păstrare; asigurarea evidenței și gestionării eficiente a bunurilor confiscate; asigurarea evidenței și păstrării temporare a bunurilor preluate spre păstrare; participarea activă la realizarea planului de venituri aferent BPN în contextul gestionării bunurilor confiscate.

Direcția generală control

Misiunea direcției constă în exercitarea controlului privind respectarea legislației asupra calculării corecte, vărsării depline și la timp la buget a sumelor obligațiilor fiscale, altor plăți, precum și onorarea altor obligații de către contribuabili, precum și conformarea contribuabililor.

Funcțiile de bază ale direcției sunt: efectuarea controalelor fiscale prin toate metodele de verificare prevăzute de Codul fiscal; examinarea și analiza procesului de control în scopul identificării și promovării unor tehnici și metode moderne și eficiente de efectuare a controalelor fiscale; examinarea petițiilor primite; constatarea contravențiilor și adoptarea deciziilor asupra cauzei contravenționale; monitorizarea activității agenților economici în cadrul posturilor fiscale staționare, mobile, electronice; asigură examinarea cazurilor de încălcare a legislației; examinarea cererilor privind restituirea TVA/accize, restituirea TVA la misiunile diplomatice, rambursarea TVA, subvenționarea altor plăți din buget.

Direcția generală antifraudă

Misiunea direcției constă în prevenirea și combaterea infracțiunilor, date în competența Serviciului Fiscal de Stat prin exercitarea activității speciale de investigații, constatarea și efectuarea urmăririi penale, prevăzute la art.2692 din Codul de procedură penală.

Funcțiile de bază ale direcției sunt: realizarea politicii de stat în domeniul combaterii încălcărilor fiscale, inclusiv a evaziunii fiscale, prevăzută la pct. 4) al art.1324 din Codul fiscal; relevarea și prevenirea criminalității în domeniul de competență, prevăzută la lit. a) a art.2 din Legea nr. 59/2012 privind activitatea specială de investigații (în continuare Legea nr. 59); constatarea infracțiunilor, date în competență Serviciului Fiscal de Stat, prevăzută la pct. 7) al art.1324 din Codul fiscal; efectuarea urmăririi penale pe infracțiunile, date în competență Serviciului Fiscal de Stat, prevăzută la art.2692 din Codul de procedură penală; desfășurarea activităților informațional-analitice pentru prevenirea, relevarea și investigarea infracțiunilor, date în competența Serviciului Fiscal de Stat.

Direcția generală recuperare creanțe

Misiunea direcției constă în asigurarea funcționalității creșterii eficienței procedurilor de administrare fiscală în domeniul recuperării creanțelor, exercitarea eficientă a acțiunilor de administrare fiscală, care au drept scop aplicarea măsurilor de asigurare și de executare silită a restanțelor, promovarea conformării contribuabililor aferent achitării restanțelor, creșterea eficienței procesului de recuperare a creanțelor, precum și reprezentarea intereselor Serviciului Fiscal de Stat în instanțele de judecată aferent actelor emise de către direcție, dar și în cazul lezării drepturilor creditorului - statul în rapoartele juridice cu executorii judecătorești.

Funcțiile de bază ale direcției sunt: promovarea, implementarea bunelor practici aferent măsurilor de asigurare și executare silită a obligației fiscale și a procedurilor de executare, precum și analiza rezultatelor implementării bunelor practici prin prisma racordării cadrului normativ în vigoare la prevederile acquis-ului comunitar cu identificarea concomitentă a soluțiilor IT viabile în acest sens; monitoringul asupra recuperării pe deplin și în termen optim a sumelor creanțelor fiscale, urmare a întreprinderii consecutive a măsurilor de asigurare și executare silită, cu suportarea cheltuielilor minime; participarea activă la realizarea planului de venituri aferent BPN, prin utilizarea standardizată, diversificată, promptă și rezonabilă a acțiunilor de administrare fiscală aferente aplicării măsurilor de asigurare și de executare silită a obligațiilor fiscale și altor restanțe; exercitarea mecanismelor de conformare aferent achitării obligațiilor fiscale restante de către contribuabili; întreprinderea acțiunilor în scopul recuperării pe deplin și în termen restrâns a restanțelor și a altor plăți neachitate în termen la BPN; reprezentarea intereselor Serviciului Fiscal de Stat în raport cu acțiunile sau procedurile de executare silită efectuate de executorii judecătorești cu referire la creanțele statului; asigurarea verificării procedurilor de executare, în care statul este creditor, intentate de către executorii judecătorești și procesului de restituire a sumelor avansate.

Direcția generală proceduri de insolvabilitate

Misiunea de bază a direcției constă în apărarea intereselor patrimoniale ale statului legate de încasarea plăților aferente BPN în procedurile de insolvabilitate în care Serviciul Fiscal de Stat este parte.

Funcțiile de bază ale direcției sunt: promovarea, implementarea bunelor practici în materia insolvabilității și analiza rezultatelor implementării prin prisma racordării cadrului normativ în vigoare la prevederile acquis-ului comunitar cu identificarea concomitentă a soluțiilor IT viabile în acest; asigurarea managementului eficient și rezultaltiv din punct de vedere al recuperării valorii creanțelor bugetare maxim posibile în cadrul proceselor de insolvabilitate la care Serviciul Fiscal de Stat este parte; întreprinderea acțiunilor în scopul achitării pe deplin și în termen restrâns a restanței curente la BPN; identificarea riscurilor în domeniul administrării fiscale în procesul participării Serviciului Fiscal de Stat la procesele de insolvabilitate; asigurarea elaborării propunerilor referitoare la îmbunătățirea procesului de conlucrare cu administratorii autorizați; participarea împreună cu alte subdiviziuni ale Serviciului Fiscal de Stat la elaborarea proiectelor, actelor normative în domeniul procedurii insolvabilității, în raport cu interesele statului.

Direcția generală deservire fiscală

Misiunea direcției constă în asigurarea exercitării eficiente a procedurilor de administrare fiscală în domeniul deservirii fiscale a contribuabililor.

Funcțiile de bază ale direcției sunt: creșterea gradului de satisfacție a contribuabililor prin asigurarea utilizării eficiente a resurselor alocate în scopul deservirii contribuabililor, combinate cu proceduri de deservire a contribuabililor bazate pe operativitate, respect, transparentă, acuratețea consultațiilor și accesul facil la informație; participarea activă la realizarea planului de venituri aferent BPN prin utilizarea standardizată, diversificată și rezonabilă a procedurilor de administrare fiscală; asigurarea aplicării uniforme pe teritoriul Republicii Moldova a mecanismelor de conformarea benevolă aferente declarării, calculării și achitării în termen a obligațiilor fiscale de către contribuabili; promovarea, implementarea bunelor practici în materia deservirii contribuabililor și analiza rezultatelor implementării bunelor practici prin prisma racordării cadrului normativ în vigoare la prevederile acquis-ului comunitar cu identificarea concomitentă a soluțiilor IT viabile în acest sens.

news-events
1990 - 2025 © Serviciul Fiscal de Stat
Cookies policy Privacy policy Social Media Policy Terms and conditions