Records of the subdivisions without legal entity status that are located elsewhere than the taxpayer's headquarters of which it is a part, are kept by the STS subdivision to which the person is registered for tax purposes, by assigning each subdivision of its code.
The subdivision uses the tax code of the taxpayer who established it.
When adopting the decision on subdivision establishment, the taxpayer informs the State Tax Service, within 60 days from the property right acquiring date (possession, lease, rent, tenancy, use, etc.), as well as about the subsequent changes regarding the headquarters of its subdivision, and about the subdivision’s activity cessation.
The classifier of the taxable subdivisions/objects types is exposed in Annex no. 14 to the Instruction regarding the taxpayer’s record, the Order no. 352 of the STS dated 28.09.2017.
The Application/Report form regarding the registration/liquidation and taxable subdivisions/objects suspension is set out in Annex no. 15 to the aforementioned Instruction. The Application/Report shall be filled and it will be marked in the respective field by the:
a) taxpayers - in case of acquiring the property right (possession, lease, rent, tenancy, use, etc.), as well as the subsequent modifications;
b) State Tax Service - in case of finding the subdivision’s status and in case of finding that the taxpayer is being liquidated.
The taxable subdivisions/objects registration is made for the taxpayers who have in their componence taxable subdivisions and/or objects, at least one.
In order to ensure the tax liabilities record correctness for taxpayers who have in their componence taxable subdivisions/objects, their basic enterprises/headquarters will qualify as subdivisions. In this sense, the taxpayer will indicate the necessary information about the basic enterprise/headquarters in the Application/Report regarding the registration/liquidation and taxable subdivisions/objects suspension.
Applications made by taxpayers, regarding the registration/liquidation and taxable subdivisions/objects suspension, are received by the STS subdivision from the taxpayer's place of service (basic enterprise/headquarters) or by the AIS “e-Application” the module “Online subdivisions registration”.
Subdivisions located in the same locality will be registered under a single subdivision code.
If the taxpayer has a subdivision outside the borders of the Republic of Moldova, he will declare the subdivision to the STS from his place of service, indicating the locality code from the legal address.
Following the processing of the Applications/Reports regarding the registration/liquidation and taxable subdivisions/objects suspension, the STS subdivision from the taxpayer's place of service (basic enterprise/headquarters) within 3 days from the date of submitting the application, issues at the taxpayer's request the Taxable Subdivisions/Objects Registration Certificate according to the model indicated in Annex no. 16 to the aforementioned Instruction.
The provisions of Art. 255 of the Tax Code are not applicable to the taxable objects.
When declaring the subdivision of "72" type, the subdivision’s type "online store" name at column 6 in the Application/ Request (Annex no. 15 of the Instruction mentioned above) must be mandatory filled in the email address, the location address of the commercial unit and the web page address of the online store.