PwC Moldova: Submission of Tax returns

PwC Moldova: Submission of Tax returns

• 27.10.2015

Stimată doamnă / Stimate domn,

Vă informăm că Inspectoratul Fiscal Principal de Stat a publicat un comunicat de presă care precizează că toţi contribuabilii (persoane fizice şi juridice) vor putea depune dările de seamă fiscale la orice inspectorat fiscal de stat teritorial, indiferent de adresa juridică a persoanelor juridice şi de reşedinţa / adresa de domiciliu a persoanelor fizice.

Totuşi, în cazul controalelor fiscale camerale (la sediile inspectoratelor), actul de control fiscal va fi întocmit de organul fiscal în a cărui rază teritorială se află contribuabilul-persoana juridică.

În ceea ce priveşte decizia asupra cazurilor de încalcare fiscală, aceasta va fi în continuare adoptată de organul fiscal în a cărui evidenţă se află contribuabilul respectiv, sau în alt loc, stabilit de organul fiscal.

Sursa

Vă stăm la dispoziţie cu informaţii suplimentare privind subiectele de mai sus, sau orice alte probleme de interes pentru dumneavoastră.

Cu consideraţie,

Echipa PwC Moldova

Dear Sir / Madam

We would like to inform you that the Main State Tax Inspectorate has published a press release providing that all taxpayers (individuals and companies) can submit tax returns to any territorial state tax inspectorate, regardless of the legal address of legal persons and home / residence address of individuals.

In the case of cameral tax inspections (at the inspectorates’ premises), however, the act of tax inspection will be issued by tax authorities to taxpayers - legal persons within their territorial areas.

Tax infringement decisions will continue to be adopted by the tax authority where the taxpayer is registered, or another place determined by the tax authority.

Source

Please contact us if you need further information with respect to any of the above or any other matters.

Kind regards

PwC Moldova team

PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.