On June 28, 2016, the Financing Agreement between the Republic of Moldova and the International Development Association and the Loan Agreement between the Republic of Moldova and the International Bank for Reconstruction and Development were signed. Law № 225 for the ratification of the Financing Agreement and the Loan Agreement was adopted by the Parliament of the Republic of Moldova on September 23, 2016. The development objective of the TAMP project was to improve revenue collection, tax compliance and services provided to taxpayers through the automation and integration of tax administration.

The long-term vision supported by TAMP -a modern tax administration with optimized operational processes, supported by risk-based compliance management, with the effective use of the electronic communication system with taxpayers, qualified and professional staff contributing to an effective and oriented tax administration taxpayer.

The project was restructured three times by:

  • Law № 140 for the ratification of the Amendment to Financing and Loan Agreements, in force on November 1, 2019;
  • Law № 207 on the ratification of Amendment № 2 to Financing and Loan Agreements, effective December 8, 2020.
  • Law No. 346 of for the ratification of Amendment No. 3 to Financing and Loan Agreements, entered into force on December 23, 2022.

The components of the project are as follows:

  • Tax policy, tax administration reforms and operational development;
  • Institutional Development;
  • IT Infrastructure and System Modernization;
  • Project Management and Change Management;
  • Maintaining employment and business survival in the context of the COVID-19 pandemic.

The TAMP project has a constructive role in the development of tax administration in the Republic of Moldova. The expected results at the level of the project objectives were as follows: (a) Improvement of services for taxpayers; (b) Supporting the survival of businesses and supporting employment through temporary tax exemptions in the context of the COVID-19 pandemic; (c) Indicators of intermediate results.

These results were divided into indicators that were achieved:

  • Taxpayer satisfaction;
  • Improving the functionality of the State Tax Service website;
  • The ability of State Tax Service employees to provide services to taxpayers, strengthened;
  • Electronic taxpayer survey tool introduced;
  • Maintaining employment and business survival in the context of the COVID-19 pandemic by temporarily providing tax relief;
  • Increase in the nominal value of specific and minimum excise duties for all tobacco products under tariff heading 240220;
  • Supplies of goods by insolvent subjects taxed with VAT on the reverse charge principle;
  • Established legal frameworks and transparent mechanisms for the implementation of temporary business tax relief to mitigate the negative tax impact of the COVID-19 pandemic;
  • Reduction of tax arrears;
  • Remote training system for the most important task flows;

At the same time, the TAMP Project responded to the priorities of the State Tax Service, namely the comprehensive reforms of the institution in terms of organizational and human resources aspects, tax policy and operational procedures, as well as the extensive modernization of information technologies.

The TAMP project was completed on November 30, 2023.

TAMP Project financial statements for the period from January 01, 2023 - December 31, 2023
publicat la data de 28.02.2024
Action plan to increase the level of taxpayers' satisfaction with the services and activity of the State Tax Service
publicat la data de 02.01.2024

Notification of Contract Award
published on 23.11.2023

Report on the level of satisfaction of individuals with the services and activity of the State Tax Service
published on 14.08.2023

Report on the level of satisfaction of legal entities with the services and activity of the State Tax Service
published on 14.08.2023

TAMP Project financial statements for the period from 01 January 2022 to 31 December 2022
published on 07.08.2023PDF version
Notification of Contract Award „Procurement of consulting services for the implementation of the survey to monitor the satisfaction/perception of taxpayers in 2022"
published on 21.03.2023PDF version

Project Operational Manual
published on 06.03.2023

Notification of Contract Award „STS IT Gap Assessment”
published on 28.02.2023

TAMP Project financial statements for the period from 01 January 2021 to 31 December 2021
published on 18.08.2022

TAMP Project financial statements for the period from 01 January 2020 to 31 December 2020
published on  09.03.2022PDF version
Request for expressions of interest regarding the provision of services for the STS IT Capability Gap Assessment
published on  07.03.2022PDF version
Notification of Contract Award ”Procurement of Antivirus Licenses for servers and peripheral equipments”
published on 16.11.2021 PDF version


Project operational manual

published on 22.12.2020 PDF version

Project financial report for the period January 1, 2019 and December 31, 2019
published on 29.09.2020 PDF version

Notification of Contract Award Title of Consulting Services: Financial audit of the Tax Administration Modernization Project”
published on 18.08.2020 PDF version

Notification of Contract Award Title of Consulting Services: ,,Development of the new website of the State Tax Service”
published on 18.08.2020 PDF version

The State Tax Service announces the procurement of the technical assistance services for the development of the new State Tax Service website 
published on 27.02.2020 PDF version

Project operational manual
published on 05.11.2019 PDF version

Project operational manual
published on 04.11.2019 PDF version

Invitation for expressions of interest, Position: IT Project Manager 
published on 16.08.2019 PDF version

The State Tax Service hires the procurement specialist within the Tax Administration Modernization Project 
published on 31.07.2019 PDF version

Request for expresion of interest (Consultancy services for developing technical specifications and bidding documentation for ITMS
published on 28.06.2019
PDF version

Project financial statements for the period from 25 January 2017 to 31 December 2018
published on 15.05.2019 PDF version

Report on satisfaction level of legal entities with the taxpayer services and the activity of the State Tax Service
published on 02.05.2019 PDF version

Report on satisfaction level of individuals with the taxpayer services and the activity of the State Tax Service
published on 02.05.2019 PDF version

Notification of Contract Award. Title of Consulting Services:„The survey on taxpayers' satisfaction with the services provided by the State Tax Service”
published on 02.05.2019 PDF version

Notification of Contract Award „Procurement of videoconferencing equipment”
published on 02.05.2019 PDF version

Title of Consulting Services: „Financial audit of the Tax Administration Modernization Project”
published on 15.02.2019 PDF version

Notification of Award
published on 07.08.2018 PDF version

Clarification reply to Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4
published on 06.06.2018 PDF version

Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4
published on 22.05.2018 PDF version

Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4 
published on 22.05.2018 PDF version

Amendment to the bidding document for the purchase of computers and system operating equipment_TAMP/4/NCB-2
published on 11.05.2018 PDF version

Invitation for bids regarding Computer equipment and system operating equipment 
published on 13.04.2018 PDF version

Request for expressions of interest(Consultant services)
published on 25.08.2017 PDF version

CALL FOR EXPRESSIONS OF INTEREST (CVs) Possition: PROCUREMENT SPECIALIST
published on 17.02.2017 PDF version

CALL FOR EXPRESSIONS OF INTEREST (CVs) Possition: Project manager
published on 15.02.2017 PDF version

Document de evaluare a proiectului TAMP (eng)
published on 01.12.2016 PDF version

Project operations manual
published on 01.12.2016 PDF version

Cooperation with profile regional and international organizations is one of the primary objectives of the State Tax Service aiming to facilitate good relations with other similar foreign institutions in order to use international expertise and best practices in the tax field.

The State Tax Service successfully collaborates as an active member within the following profile regional and international organizations:

Intra-European Organization of Tax Administrations (IOTA)
IOTA was established in 1996 during the 3rd Conference of Tax Administrations of Central and Eastern Europe and the Baltic States, initially being focused on facilitating the exchange of experience and assistance for the modernization of tax administrations in the Central and Eastern Europe, especially within the context of the European Union (EU) enlargement. Upon the accession of several member states to the EU, IOTA, from the assistance offered in the context of modernization, is currently focusing on organizing and ensuring the exchange of experiences and best practices.
The Republic of Moldova joined IOTA in 2004, in accordance with the provisions of Law no. 19-XV of 12.02.2004, being one of the 43 full member tax administrations and 1 associate member.
In 2015, the STS hosted the IOTA Forum on Large Taxpayer Administration, attended by over 50 delegates from 20 IOTA member tax administrations. Over the years as a member of IOTA, the STS uses the IOTA platform to raise the level of knowledge in the field of effective tax administration and participates in various workshops and forums organized by IOTA, taking good practices from member countries and sharing experiences on issues of tax administration both within the meetings and by providing answers to IOTA's technical questionnaires.

OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
The OECD Global Forum (OECD GF) is currently the most important international platform in the tax field, bringing together 170 countries and jurisdictions, including all G20 countries and financial centers. Transparency and exchange of information for tax purposes means putting an end to bank secrecy and tax evasion through global tax cooperation. The Global Forum is the leading international body working on the implementation of the international tax transparency standards and ensures that these high standards are in place around the world through its monitoring, peer review and capacity-building activities.
The Republic of Moldova was accepted as a member of the organization in November 2016, during the 9th Meeting of the GF on transparency and exchange of information for tax purposes.
The STS, as the competent authority for carrying out the exchange of information for tax purposes, applies the OECD standard on the exchange of information on request (EOIR) and is preparing to meet the requirements of the OECD GF in order to be able to implement the second OECD standard for the automatic exchange of information on financial accounts (AEOI), thus being actively involved in a series of activities in this regard:
- in October 2023, the State Tax Service, at the request of the OECD GF evaluators, organized the second round assessment process of the Republic of Moldova regarding the EOIR standard, with the direct participation of all the public authorities involved: the Ministry of Finance, the Ministry of Justice, the National Bank of Moldova, the Prevention and Combating of Money Laundering Service, the National Commission of the Financial Market, the Public Services Agency, the Single Central Depository, as well as the Association of Banks from Moldova, the Union of Lawyers from the Republic of Moldova, etc.
- in September 2023, the STS was subjected to the simulated evaluation regarding the progress achieved in the part related to the data security management related to the AEOI standard.
Following the results of the final evaluation planned at a later stage, the STS will receive the agreement of the OECD GF to automatically exchange financial account data with other OECD member jurisdictions, based on the provisions of Law no. 69 regarding the implementation of the provisions of the Multilateral Agreement of the Competent Authorities for the Automatic Exchange of Information on Financial Accounts of 31.03.2023.

Center of Excellence in Finance (CEF)
CEF was established in 2001 by the Slovenian Government with the support of the World Bank and the IMF, which in 2015 obtained the status of an international organization after 14 years of success as a regional institution.
The organization, as a leader in training, supports the development of the capacities of public officials and their institutions in South-Eastern Europe through learning and knowledge exchange.
The Republic of Moldova became a member of the CEF in 2003 and the STS still benefits from the necessary expertise, assistance and training in the field of tax administration.

The Coordinating Council of the Heads of Tax Services of the Member States of the Commonwealth of Independent States (CCHTS CIS)
The Coordinating Council of the Heads of Tax Services of the Member States of the Commonwealth of Independent States (CCHTS CIS) was established in May 2001.
The main direction of the Council's activity is the cooperation of tax services from the CIS member states in the fields of tax policy and administration, the development of agreements and interstate and intergovernmental decisions to improve tax policy and administration, strengthen tax audits in the sphere of foreign economic activity and stepping up joint efforts to tackle tax evasion.

With the support of the International Monetary Fund (IMF), the State Tax Service implemented, starting in 2017, the Revenue Management Project financed by the Kingdom of the Netherlands which focused on 2 general objectives: 1) tax administration management and organizational arrangements strengthening and 2) strengthening the basic functions of the tax administration.

The project, with the support of the IMF experts, achieved remarkable results focused on:

  • consolidating and centralizing the organizational structure of the State Tax Service;
  • developing the management of tax non-compliance risks (introduced and developed the concept of compliance risk differentiation quadrants, among large taxpayers - legal entities and individuals);
  • improving control processes and procedures (approved the procedure for analyzing the effectiveness of tax controls);
  • strengthening efforts to combat tax evasion and avoidance schemes (established the function of investigating tax fraud and prosecution);
  • development of the taxpayers’ integrated tax register;
  • conducting trainings on strengthening the capacity to estimate the tax gap.

 The project was completed in December 2020, but based on the good cooperation and the notable results recorded, the State Tax Service continued, during the years 2021 - 2023, the reform activities and the adoption of good international practices, with the support of the experts of the Monetary Fund International.

The purpose of the assistance is to provide support in strengthening revenue management and governance arrangements, with a focus on improving tax compliance risk management.

During 2023, two support missions were carried out in the improvement and development of the compliance risk management system.

The evaluation report of the tax administration system in the Republic of Moldova (2022)
published on 31.01.2023
PDF version

The Revenue Advisory Program provides support in the implementation of the Tax Administration Modernization Project (TAMP). Started in 2017, the program was built around 3 basic components:

  • Institutional development;
  • Operational development;
  • Project management and change management.

With regard to the activities carried out under the program, the following may be mentioned:

  • Approval of the Operational Manual for taxpayer service and the Operational Manual for arrears management and conducting related trainings;
  • Strengthening the audit capacity of information systems;
  • Conducting trainings on the schooling of trainers;
  • Adjusting and improving the Tax Audit Manual, approving the Guide on the particularities of tax audit in the field of constructions;
  • Developing the tax audit quality assurance function;
  • Providing training on international taxation;
  • Continuous support in the development of the Tax Administration Modernization Project (TAMP) and in the strengthening of the change management and strategic management function.
During 2023, or carried out nine expert assistance missions dedicated to: strengthening the capacities of the State Tax Service to prosecute tax crimes; improving managerial controls and indirect methods of estimating taxable income; the implementation of aspects of transfer pricing legislation and general anti-abuse rules; improving arrears management capabilities; the implementation of BEPS principles regarding Controlled Foreign Companies.

The cooperation between the Swedish Tax Agency and the State Tax Service of the Republic of Moldova was initiated in 2013 for a period of three years (2013 – 2016). The purpose of the project was to support modernization and enhance capacity building within State Tax Service. Focus were put on the three areas of:

  • General management- planning and follow-up;
  • Taxpayer service;
  • Tax audit.

In 2018, the Swedish Tax Agency and the State Tax Service of the Republic of Moldova concluded the 2nd cooperation project for a period of three years (2018-2021), which covered three components:

  • Human resources management;
  • International exchange of information;
  • Tax arrears management.

Based on the good cooperation and the visible results from the previous projects, it was decided to conclude a new cooperation project.

Thus, in September 2023, the Cooperation Project Agreement "Reform of the State Tax Service III" was signed between the Swedish Tax Agency and the State Tax Service of the Republic of Moldova, for a period of three years (2023 - 2026), within which is assisted in the following areas:

  • Human resources management;
  • International exchange of information;
  • Serving taxpayers.

The general impact pursued by the project is to increase tax revenues, improve working conditions, increase efficiency, equity, fairness, integrity and professionalism in serving taxpayers.

In the period of 2023, since the signing of the Cooperation Project Agreement, the representatives of the Swedish Tax Agency have carried out three working visits with the aim of carrying out the activities planned for the 3 components of the project.

The State Tax Service actively cooperates with foreign tax administrations both through bilateral partnership and through activities within international organizations to which the State Tax Service is a member, with the aim of exchanging experiences and taking over best practices related to current developments in the field of tax administration.

Thus, on the basis of cooperation agreements, the State Tax Service collaborates in particular with the following tax authorities: The National Tax Administration Agency of Romania, the Italian Revenue Agency, the State Tax Service of Ukraine, the Swedish Tax Agency, the Internal Revenue Service of the USA and the State Tax Inspectorate of the Republic of Lithuania. The specific areas of cooperation include: assistance in harmonizing national legislation with the EU acquis, application of information technology, training of tax officials, taxpayer relationship management, tax administration improvement, activity organization, etc.

At the same time, the State Tax Service cooperates with foreign tax administrations in order to exchange tax information on the basis of bilateral and international treaties, of which the Republic of Moldova is a signatory.

Raport de realizare a Planului Național de Acțiuni pentru implementarea Acordului de Asociere RM-UE pentru perioada 2017-2019
published on 14.07.2022
Raport

Programul de asociere UE-Republica Moldova
published on 14.07.2022Program

Raportul privind realizarea planului național de acțiuni pentru implementarea acordului de asociere RM-UE 2017-2019 (pentru anul 2018)
published on 11.02.2019 PDF version

Extras din Planul național de acțiuni pentru implementarea Acordului de Asociere Republica Moldova-Uniunea Europeană în perioada 2017-2019 (activități ce țin de competența SFS)
published on 11.02.2019 PDF version

Planul Național de acțiuni pentru implementarea Acordului de Asociere Republica Moldova-Uniunea Europeană în perioada 2017-2019 (Hotărîrea Guvernului nr.1472 din 30 decembrie 2016)
published on 11.02.2019 PDF version

Planul de acțiuni al Inspectoratului Fiscal Principal de Stat pentru implementarea Acordului de Asociere Republica Moldova – Uniunea Europeană în perioada 2014-2016
published on 14.11.2014 PDF version

Ordinul IFPS nr. 1618 din 14 noiembrie 2014 cu privire la aprobarea Planului de acțiuni al IFPS pentru implementarea Acordului de Asociere RM - UE în perioada 2014 - 2016
published on 14.11.2014 PDF version

Hotărîre nr. 808 din 07.10.2014 cu privire la aprobarea Planului naţional de acţiuni pentru implementarea Acordului de Asociere Republica Moldova – Uniunea Europeană în perioada 2014-2016
published on 07.10.2014 PDF version

Ordinul IFPS nr. 1176 din 07.08.2014 Cu privire la aprobarea certificatelor de atestare în calitate de plătitor de TVA în conformitate cu standardele Uniunii Europene
published on 10.08.2014 PDF version

Certificatul SWAN
published on 30.06.2014 PDF version

Extrasul din Acordul de Asociere dintre Uniunea Europeană și Republica Moldova
published on 27.06.2014 PDF version

Extras din Planul Naţional de Acţiuni pentru implementarea Acordului de Asociere RM-UE 2014-2016
published on 27.06.2014 PDF version

Regimurile de sancțiuni în vigoare ale Consiliului de Securitate al ONU - 18.04.2022
published on 27.06.2022PDF version

Măsuri restrictive internaționale ale UE la care RM s-a aliniat - 08.04.2022
published on 27.06.2022PDF version

Sancțiunile în vigoare ale Consiliului de Securitate ONU - 31.12.2021
published on 01.02.2022PDF version

"FISCALIS" is a EU programme for cooperation in the field of taxation. Amongst other things, it allows tax administration to work together in fighting tax fraud, tax evasion and aggressive tax planning. The programme also facilitates information exchange and administrative cooperation between authorities and helps to reduce administrative burdens and compliance costs for taxpayers.

The current "FISCALIS" programme is implemented for the period 2021 - 2027 (for the Republic of Moldova 2023 - 2027) and has a budget of 269 million euros.

Legal framework:
news-events