The Main State Tax Service says that until the law on the moratorium on state inspections takes effect, the initiation of inspections at the scene by the methods provided in the Tax Code, including by setting up fiscal posts, is suspended, but inspections can be still carried out in particular cases, IPN reports.
Thus, the Ministry of Finance’s order is not applied when the inspection is performed at the office of the fiscal body or at the request of private individuals and legal entities.
Tax inspections can also be carried out based on the decision of bodies empowered to withdraw or suspend licenses, approved by court decision, and within trials, in accordance with the ordinances of law enforcement agencies, as well as within cooperation with the authorities of other states based on international treaties to which Moldova is a party.
On February 4, the Government approved the draft law on the institution of a moratorium on state inspections for a period of three months.
