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

Mission of the State Tax Service is to ensure tax administration by creating conditions for the taxpayers to comply with the law and monitor the compliance process, uniform application of tax policy and regulations.

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.

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. From 1st of July 2020, in order to promote the taxpayers’ voluntary compliance for the arrears payment, uniform application of the enforcement processes, increase the efficiency of arrears management processes, as well as the centralization of the subdivisions responsible for the exercise of arrears management, there is set up the General Department for Tax Administration of Arrears as a structural subdivision of the State Tax Service. In accordance with the provisions of the Regulation on the conduct of the contest “Fiscal Lottery” approved by the Government Decision no. 657 of December 17th, 2019, in 2020, the State Tax Service, for the first time, had organized the “Tax Lottery” contest, which aims to combat tax evasion by limiting payments made in cash. Participants of the contest “Tax Lottery” may be individuals who have reached the age of 18 and hold bank cards issued by the licensed commercial banks issuing in the Republic of Moldova, who have made payment by card for certain goods / services, according to the conduct rules of the contest. The “e-Commerce-VAT” subsystem has been launched, which allows the non- residents subjects of taxation to register and submit their VAT returns online, ensuring, at the same time, an electronic record of their liabilities and payments.

 

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, 2008) by which the State Tax Service was invested with attributions of ascertaining the crimes provided in articles 241 - 242, 244 , 2441, 250 - 253, 3351 of the Criminal Code. To this end, the Department for Audit and Detection of Crimes has been created, which undertakes a complex of actions prior to criminal prosecution, such as detaining the perpetrator, lifting the evidence, requesting information and documents necessary to establish the crime, summoning persons and others. In accordance with art. 274¹ of the Tax Code, there was created the Dispute Resolution Council within the STS. The componence of the Council was approved by the STS Order no. 449 of September 4th, 2018. The Council examines the appeals submitted by the person contesting administrative acts establishing a tax liability in the amount of over MDL 500 000 - for legal entities and over MDL 250 000 - for individuals, thus ensuring integrity and impartiality in the treatment of the taxpayer. On January 27th, 2018, the One-Stop-Shop for the Electronic Reporting was launched - a platform that offers the possibility of centralized reporting to several public institutions. The One-Stop Shop includes electronic reporting forms to the Ministry of Finance, the State Tax Service, the National House of Social Insurance, the National Health Insurance Company, the National Bureau of Statistics.

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 with April 1st, 2017, the State Tax Service started its activity as a unitary tax administration entity, able to achieve the most ambitious objectives determined by the macroeconomic developments and national interests.

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, as follows:

  • the central apparatus, which is responsible for the methodological, support, management, control, arrears, investigations and prosecution aspects;
  • 4 regions of tax administration (North, South, Center and Chișinău municipality), within which there are concentrated the functions of legal assistance and the departments of service and services provision to taxpayers at territorial level.

By the Government Decision no. 395 of June 5th, 2017, the Regulation on the organization and functioning of the State Tax Service was approved, which establishes the necessary norms for ensuring the activity of the State Tax Service.

The Ministry of Finance Order no. 150 of 26.11.2020 regarding the organizational structure of the State Tax Service

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  • 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
Serghei PUȘCUȚA
2021 - prezent
Ludmila BOTNARI
2019 - 2020
Serghei PUȘCUȚA
2016 - 2019
Ion PRISĂCARU
2013 – 2016
Nicolae VICOL
2012 – 2013
Nicolae PLATON
2009 – 2012
Victor COADĂ
2008 – 2009
Tatiana LOGHIN
2008 – 2008
Name, surname
Period
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
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