Moldova & IMF IMF Activities Publications Press Releases

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Press Service of the Main State Tax Inspectorate

Technical Assistance Mission on Tax Administration / 20.01.2010

In the period 20th of January – 2nd of February, 2010, the Main State Tax Inspectorate will host the mission of the International Monetary Fund, in the person of Mr. Allan Jensen, Mr. Frank Bosch and Mr. John Buchanan.

The subject of discussions planned for the forthcoming two weeks is fiscal administration – achievements, possibilities, objectives.

During the first meeting the top management will describe the current situation related to fiscal administration, including: the general strategy of fiscal administration, its priorities, the general structure of the State Tax Service, the employees’ structure, the efforts put in collection of taxes and fees and obtained results; and the impact of economic decline on collection of taxes and fees will be determined.

Afterwards, the sessions will comprise discussions related to other fields of fiscal administration, as well as technical assistance in this respect.


Some aspects related to the work session of IMF experts / 22.01.2010

On 21st of January, 2010, in the context of technical assistance in the area of fiscal administration granted by IMF, a meeting between the mission’s experts and the chief of State Enterprise “Fiscservinform” – Mr. Vitalie Coceban and the Chief of Taxpayers and Revenues Records Department – Ms. Natalia Plamadeala took place.

The ways how fiscal codes are attributed, proceedings of Fiscal State Register records’ updating, cooperation processes with State Registration Chamber and Ministry of Justice were discussed.

Another subject that was discussed and examined by the participants to the meeting was related to the use of electronic services provided for taxpayers by SE “Fiscservinform”.

At the same time, opportunities to optimize the proceedings of fiscal reports submission were analyzed.


IMF assistance in fiscal administration area continues / 26.01.2010

On 22nd and 25th of January, 2010, during the work sessions the IMF experts have discussed with specialists from MSTI a series of important topics, such as management of large taxpayers’ activity, arrears management, control activity within the State Tax Service etc.

The fact that large taxpayers’ share in the total amount of taxpayers constitutes only 0.5%, but their contribution to revenue collection in the budget amounts approximately 50% of total tax revenues, speaks about the importance of special treatment of each economic agent from this category in the purpose of voluntary compliance to the provisions of tax legislation. The main emphasize was put on analysis of evolution of revenue collection from large taxpayers, VAT and excise duty refund procedures for exporters that are in this category of taxpayers, as well as legal norms related to attribution to respective category.

Another discussed issue was the work process related to arrears collection, including the procedure for initiating enforcement actions; and implementation of recommendations proposed by previous IMF mission, which remains to be an area that requires further optimization.

At the same time, during the next meetings, held with participation of heads of MSTI control divisions, the methodology and planning of fiscal controls, referring to ways of selection of taxpayers to be audited, risk group estimation based on risk factors, principles of attribution of economic agents to some risk groups and last but not least the organizational structure of control divisions within the territorial State Tax Inspectorates were discussed.

Mr. Vitalie Coceban – Chief of the State Enterprise "Fiscservinform", made a presentation of the institution he heads, starting with company structure, technical equipment and its software, description of the project "Concept of the tax service information system”, its architecture and also the recommendations of the previous report of the IMF mission, that were implemented during the previous year.


IMF mission approaches the end / 29.01.2010

In the course of 2 weeks (20th of January – 2nd of February, 2010), the experts of IMF mission have participated in a series of meetings with the top management of the Main State Tax Inspectorate and the heads of MSTI’s Departments, during which all the directions of the State Tax Service activity were discussed.

Special attention was drawn to taxation principles in the Republic of Moldova, fiscal control principles, arrears collection, fighting tax fraud, VAT refund procedures, administration of large taxpayers, electronic services provided by SE "Fiscservinform” and optimization of reports submission process.

IMF representatives were informed about the efforts put for modernization of the methods and techniques of tax administration.

Among the topics, the analysis of assistance from donor institutions and other issues that have impact on optimization of tax administration were discussed.

It is to be mentioned that private sector representatives were also invited to these meetings.

At the same time, during the meetings the technical assistance needs of the tax administration (in particular, the reform of information systems) and possibilities to grant such assistance for further modernization of the information system were discussed.

In the coming days, the mission’s experts will analyze and synthesize the information made available and discussed during this period and will draw the conclusions and recommendations of the mission, which will be exposed in the final meeting to be held on 2nd of February, 2010.