State Tax Service has updated the rules of tax visit and introduced the procedure of taxpayer's questionnaires
The corresponding order of the State Tax Service (STS) was published in Monitorul Oficial (the Official Journal of Moldova). The document regulates the procedures for initiating and conducting a tax visit, as well as reporting on it, and describes the purpose of tax visit as an instrument of tax administration to ensure the voluntary fulfillment of tax obligations by the taxpayer, providing advice, analyzing activities and collecting data. A tax visit is not a method of tax control; however, the STS must inform the taxpayer in advance of the beginning of a tax visit. It is noted that a tax visit may be carried out both with the consent and in the presence of the head, chief accountant or other authorized person of the company, and without consent and presence. At the same time, the STS introduces a new tax procedure - taxpayer questionnaire. It concerns the collection of information to establish general data, the presence of discrepancies between the information declared by the taxpayer and available in the STS. The questionnaire is sent by e-mail. //25.10.2024 - InfoMarket.
