International cooperation Serviciul Fiscal de Stat

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 project has been restructured twice by:

Law № 140 for the ratification of the Amendment to the Financing and Loan Agreements, in force on 01 November 2019;
Law № 207 for the ratification of the Amendment № 2 to the Financing and Loan Agreements, in force on 8 December 2020.

As a result, the development objective of the project and the concept were modified, the new objective being "to support business survival and employment through temporary fiscal facilities in the context of COVID-19 and to improve the services provided to taxpayers in the Republic of Moldova".

The components of the project are as follows:

Fiscal policies, tax administration reforms and operational development;
Institutional development;
IT system and modernization of infrastructure;
Project management and change management;
Supporting employment and business survival in the context of the COVID-19 pandemic.

During 2021, 4 missions were carried out regarding the stage and progress of the project implementation, the electronic tool for assessing the satisfaction of taxpayers was launched, the annual financial audit of the project was carried out and the assessment of the capacity gap of the STS Information System was initiated.
Also, with the support of the project, the new official web page of the State Fiscal Service was launched www.sfs.md.
In 2021, within the TAMP project, the amount of USD 18135 thousand was disbursed.

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

PDF version

Notification of Contract Award „STS IT Gap Assessment”

published on 28.02.2023

PDF version

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

published on 18.08.2022

PDF version

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

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

The State Tax Service acts as an active member within the following international organizations:

Intra-European Organization of Tax Administrations (IOTA)

The Republic of Moldova joined IOTA in 2004 (in accordance with the provisions of Law no. 19-XV dated 12.02.2004), the mission of which being to create a forum for discussions on practical tax administration issues, ensuring and promoting cooperation between tax administrations in the European region and supporting their development according to their individual needs. In 2015, the STS hosted the IOTA Forum on the Large Taxpayers Administration, which was attended by over 50 delegates from 20 IOTA member tax administrations. Over the years of cooperation, the STS has used the IOTA platform to raise knowledge level, participating in seminars and other forms of training, requesting IOTA member countries’ experience in tax administration issues and sharing its own experience by answering to IOTA technical enquires.

The Coordinating Council of Heads of Tax Services of the Countries from the Commonwealth of Independent States (CCHTS CIS) was established on May 31, 2001. The main activity of the Council is cooperation of the tax services from the CIS countries in tax policy and administration, drafting interstate and intergovernmental agreements and decisions to improve tax policy and administration, strengthen tax audit in the field of foreign economic activity, strengthen joint efforts to combat tax evasion, and more. The STS actively contributes to the development of the organization’s activity, performing in time all the actions provided in the CCHTS Work Plans, the STS’s management participating in all CCHTS meetings.

OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

In November 2016, during the 9th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Republic of Moldova was accepted as a member of the organization. The Global Forum is currently the most important international platform in the field of taxation, the activity of which being focused on the implementation of the two globally agreed standards on tax transparency, namely the exchange of information on request and the automatic exchange of financial accounts information. Thus, through its monitoring and evaluation activities, the Global Forum ensures that these high standards of transparency and exchange of information for tax purposes are applied worldwide, especially in those 161 member jurisdictions. Implementation of these international standards significantly contributes to combating tax evasion, as well as strengthening international cooperation. Thus, the State Tax Service, as the competent authority for exchanging information for tax purposes, hosted in September 2017 the representatives of the Global Forum Secretariat, the purpose of the high delegates visit being to present the Global Forum activity and the Induction Program for the Republic of Moldova as a new member. During the visit, the Forum delegation had high-level meetings with officials of several public institutions: the Ministry of Finance, the State Tax Service, the National Bank, the National Anticorruption Center, the Public Services Agency. Following the joint actions taken to implement the two international standards, in 2018 the study visit of the Global Forum experts took place, the purpose of which was the preliminary evaluation of the legislation and procedures applied in the process of exchanging tax information with foreign tax administrations. Currently, the State Tax Service is involved in a series of activities aimed at aligning with the two international standards.

The Center of Excellence in Finance (CEF) was established in January 2001 by the Slovenian Government, with the support of the World Bank and the IMF, in order to provide assistance to institutions from the Southeast European countries in the public finances reforming process. The Republic of Moldova became a member of CEF in 2003, the STS receiving so far necessary expertise, assistance and training in the field of tax administration.

With the support of the International Monetary Fund (IMF), the State Tax Service has implemented, since 2017, the Revenue Management Project funded by Netherlands, which focused on two 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 STS;
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 fiscal gap.

The project was completed in December 2020, but based on good cooperation and notable results; in 2021 the State Tax Service will continue the activities of reform and takeover of good international practices, with the support of the International Monetary Fund experts, in the new Project on strengthening tax governance in the Eastern Partnership countries of the European Union.

The project focuses on improving the identification, assessment, classification and quantification of compliance risks, the development of the state tax register and the improvement of taxpayer registration procedures, the use of the control program in order to deter fraud.

During the years 2021-2022, 9 technical assistance missions by external experts were carried out, and reports were prepared with recommendations for improving the processes and procedures of fiscal administration and strengthening fiscal governance. At the end of 2022, the evaluation of the tax administration was carried out through the TADAT tool (Tax Administration Diagnostic Assessment Tool).

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.

For 2022, the focus will be on strengthening the criminal prosecution/anti-fraud function, compliance risk management, improving the tax audit program, including international taxation issues, assessing the integrity of inspectors with a focus on internal controls and detection methods, closing the gap IT related to the information system of the STS.

In September 2018, the Cooperation Project between the Swedish Tax Agency and the State Tax Service of the Republic of Moldova started, for a period of three years (2018 - 2021), in which assistance is provided in the following areas:

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

The overall impact of the project is to increase tax revenues, improve working conditions, increase efficiency, equity, correctness, integrity and professionalism in serving taxpayers.

Under the project:

The management concept within the STS was approved and the related trainings were carried out;
Government Decision no. 618 of December 11th, 2019 for the approval of the Regulation on the procedure for the execution of money claims based on public law provisions was approved;
Seventy-eight training courses were conducted with over 3000 9th grade students, during which they were acquainted with the need to pay taxes and fees.
The Action Plan for implementation of the automatic exchange of information on financial accounts has been approved. The respective action plan was submitted for information and coordination to the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes of the OECD, which welcomed the intention of the Republic of Moldova to sign the Agreement;
The signing of the Multilateral Agreement of the competent authorities for the automatic exchange of information on financial accounts was approved.

The project was completed on 31 August 2021, but based on good cooperation and visible results, negotiations were held and it was decided to conclude a new cooperation project.

The State Tax Service actively collaborates with the foreign tax administrations, the cooperation purpose being both to share experience and take over the best practices related to current developments in tax administration, as well as to carry out exchange of tax information based on bilateral and international treaties, whose signatory is the Republic of Moldova.

Thus, on November 4, 2016 was signed the Memorandum on the exchange of experience and takeover of best practices in the field of tax administration activities between the Main State Tax Inspectorate under the Ministry of Finance of the Republic of Moldova and the National Agency for Tax Administration of Romania. The Memorandum includes articles specifying areas of practices exchange: activity organization and tax authorities’ management, revenue administration, information technologies application, tax officials training, relationship management with taxpayers, educational programs drafting and implementation, etc.

On January 29, 2014, the Technical Cooperation Agreement was signed between the Main State Tax Inspectorate under the Ministry of Finance of the Republic of Moldova and the General Directorate of Public Finance under the Ministry of Economy and Finance of the French Republic, focusing on the field of tax administration (tax audit for natural persons). The State Tax Service, over the years, has continued to collaborate with other tax authorities, in order to exchange experience and improve the field of tax administration.

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

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 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

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

Programul de asociere UE-Republica Moldova
publicat la data de 14.07.2022Program

Extrasul din Acordul de Asociere dintre Uniunea Europeană și Republica Moldova
publicat la data de 27.06.2014 versiunea PDF

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)
publicat la data de 11.02.2019 versiunea PDF