1.1 This document has been elaborated in accordance with the provisions of the legislation in force and other internal normative acts and aims to regulate the manner and conditions of the site www.sfs.md (hereinafter - site) use, the owner of whose is the State Tax Service (hereinafter - STS), as well as the electronic tax services (hereinafter - services) available on it. The site administration is ensured by the STS, through the Public Institution “Center of Information Technologies in Finance” (hereinafter - IP CTIF) - technical-technological administrator of the Information System of the STS.

1.2 The terms and conditions of use are subject to change by the STS, without prior notice to the users (hereinafter - users). The respective changes will take effect on the date of their placement on the site.



2.1 The site is a portal that aims to ensure access to useful information in the taxation field, of a greater transparency, a better understanding of its activities, such as centralizing systems, options, modules, online functionalities for mutual interaction of the taxpayers with the STS and the provision of services by the public authority.

2.2 Acceptance of the Terms and Conditions set forth below gives users the right to access and use in full the services placed on the site, permanently available for consultation.




3.1 The site, through its sections, provides users with information, regulations and news related to the activity of the STS, as well as the modules for reporting and interaction with the STS, through the services.

3.2 In the process of accessing and using the services, as well as preparing, signing, transmitting and receiving electronic tax documents, using automated methods of presenting them in electronic form through the services, the regulatory rules reflected in the Regulation on how to use the electronic tax services through the SIA "Personal Taxpayer's Office", approved by the STS in the established manner, will be observed.

3.3 Access to services is automatically granted following on-site authentication through the government's authentication and control access service (MPass).

3.4 The services are available 24 hours a day, 7 days a week, 365 days a year, except for the cases of force majeure, planned technical maintenance work, as well as the extreme cases and the technical faults remediation provided in the Regulation on how to use electronic tax services through the SIA "Personal taxpayer's office".

3.5 The user will be informed, through the site, about each situation of interruption of the possibility of services accessing, which occur as a result of the technical maintenance works, as well as about the resumption of the services activity in case of their functionality interruption.



4.1 In order to use some of the Services, a user account may be required, for which it is necessary to accept and comply with the Regulation on the electronic tax services use through the SIA "Personal Taxpayer's Office".

4.2 In order to protect the user account, the authentication will be performed with the help of the electronic signature through the government service MPass.

4.3 The user bears full responsibility for the activity that takes place in or through the SIA "Personal Taxpayer's Office".



5.1 The STS, through the IP CTIF, provides the services users with both free access to information of public interest and restricted access to preview personal data, and strives to ensure that this information is accurate and timely.

5.2 When reporting possible errors, the STS will ensure that they are rectified as soon as possible. Information provided:

1) is exclusively of a general nature;

2) it is not necessarily complete or up-to-date, as a result of the need for the STS to fulfill its obligations to protect the classified information;

3) contains web links to other sites over the content of which the STS has no control and for which it assumes no responsibility. The STS specifically disclaims any responsibility if these sites:

  1. a) are inaccurate, incomplete or contain misleading information;
  2. b) do not provide adequate security, contain viruses or other destructive elements.

5.3 A document available on the site does not necessarily reproduce the text of an official document. Only documents and normative acts published by the competent bodies are considered to be authentic.

5.4 The STS assumes no responsibility if certain information is provided late, is lost, deleted or cannot be stored on the STS servers for any reason and is not responsible for incorrect use by the services user.

5.5 The STS is not responsible for the data included in the user's electronic tax documents and signed with the electronic signature provided by the legislation in force, for the errors, gaps, files deletion, functions change, retentions and defects that occur during data transmission, which occurred for reasons beyond the tax authority control.

5.6 The STS shall not be liable for interruption of services continuity from the user's fault and shall not be liable for any interruption resulting from causes beyond its control, such as lack of electricity, failure of the user’s computing technology or network infrastructure, lack or disruption of Internet connections and nor for the damages that the user may suffer as a result of these causes.

5.7 The STS shall not be liable for any interruption of services resulting from causes arising from the settings of the user's computer, such as lack of necessary programs to use the services, restrictions imposed by the security policy of the user's computer, malfunctions of information carriers' reading devices on which are entered the electronic signatures, as well as the computer incompatibility with the technical requirements placed on the site nor for the consequences that the user could suffer from these causes.

5.8 The STS shall not be liable for indirect damages caused to the user, including the lost revenue, missed savings, missed opportunities, information non-transmission or late transmission, information alteration or loss.

5.9 The STS does not guarantee the permanent availability of the site or the fact that it will always be accessible at a certain speed or with a certain functionality, in connection with the need to perform routine maintenance operations. The STS will ensure the site functionality, for its permanent availability.

5.10 The STS reserves the right to suspend, modify, add or delete portions of the site content at any time. The STS also reserves the right to restrict the users' access to a part or to all of its content, as well as to provide users with access to new services implemented on the site in accordance with the Regulation on the use of electronic tax services through the SIA. "The personal office of the taxpayer”.

5.11 In order to protect the computer system, the STS has the right to temporarily suspend the taxpayer's access to services, if it finds out that it is the target of cyber-attacks or suspects security problems of its system that may cause possible damage to both the taxpayer and the STS, until this problem is solved.

5.12 The notion of disclaimer of liability does not affect the tax body liability to comply with the legislation in force and cannot exclude the liabilities imposed by law.




6.1 Users are entitled to:

  1. a) use the services placed on the site in order to complete and present the electronic fiscal documents;
  2. b) obtain the information available within the services;
  3. c) benefit from the automated updating of the identification data from the user accounts;

6.2 Users will accept the following conditions:

  1. a) to complete the electronic fiscal documents, using the forms provided automatically within the services;
  2. b) to sign the electronic fiscal documents with the electronic signature provided by the legislation in force, valid at the moment of their signing, in order to confirm the veracity of the data contained in the electronic fiscal documents;
  3. c) to provide the electronic address through which the mutual communication will be made, and in case of the electronic address modification, to ensure its adjustment in its user account;
  4. d) to provide true identification data, and in case of modification of any identification data, within 3 (three) days from the event occurrence, to inform about this fact;
  5. e) to collaborate with the STS in order to ensure the access security to services and to inform about any suspicious action of which it is aware and which could represent an attack on the respective services;
  6. f) not to publish, transmit or distribute information that may be obscene, defamatory or illegal;
  7. g) not to use this site in a way that may lead to violation of the rules of other sites;
  8. h) not to use, by any method, any software application and any device that scrambles with the site, upload or make available files containing erroneous data or viruses;
  9. i) not to obtain or not to try to obtain unauthorized access, regardless of the method.

6.3 The user is the only person responsible for any damage caused to the computing systems or network from which he/she accesses the site or for any other data loss, which could be the result of downloading information and services from the site content.

6.4 The user is responsible for the data included in the electronic tax documents and signed with the electronic signature provided by the legislation in force, for errors, gaps, deletion of files, functions change, retentions and defects that occur during data transmission, which occurred through his/her fault.

6.5 If the user is found to be in breach or has reason to be suspected that he/she is in breach of any of his/her liabilities, the STS has the right to suspend/block the user's access to his/her personal account.



7.1 By accepting the Terms and Conditions, the user has consented to the collection, administration of his/her personal data and the inclusion of personal data in databases, as well as their processing, under the conditions and by compliance with the legal regulations in force.

7.2 The processing of data/information provided by the user means any operation or operations set performed on the data/information by automatic or non-automatic means, such as collecting, recording, organizing, storing, adapting and/or modifying, extracting, consulting, use, disclosure to the third parties, joining or combining, blocking, deleting or destroying them.

7.3 Services include special organizational actions, as well as the technical, program and cryptographic means for the information protection during the electronic tax documents processing. The manner of accumulation, processing, use of information included in the confidential category (personal data, trade secrets, etc.), its protection rules and the way of access to it are regulated by the legislation on personal data protection and other legislative acts in force.



8.1 Users may retrieve, read or print any information from this site, provided that they reproduce each of the copyright annotations or other proprietary annotations contained in any information they retrieve from the site. However, the user has no right to distribute, modify, transmit, reuse, republish or use the site content for public or commercial purposes, including here the text, graphics/video images, sound without the written permission of STS.

8.2 The user must be aware that any information viewed or read on this site is reserved by "copyright" without further notice.

8.3 The use of the site and services does not give any intellectual property rights over them or over the accessed content.





9.1 The rights and obligations of the parties (user, the STS and the IP CTIF), imposed by the present terms and conditions, as well as all the legal effects arising therefrom shall be interpreted and governed by the Civil Code, normative acts of the STS and other legislative and normative acts in force governing the field covered by this document.

9.2 The STS states that:

  1. a) will make all reasonable efforts to achieve the site’s purpose;
  2. b) will make every effort (from the technical or other point of view) for the site’s proper functioning;
  3. c) as new situations of any nature arise that require this, the STS may modify the conditions and terms of use, which will enter into force on the date of their placement on the site.



10.1 By accessing the services, the user accepts that any dispute is interpreted in accordance with the legislation in force.

10.2 For further information, the user can contact the Single Call Center of the STS at the telephone number - 0 8000 1525.