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
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 /
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
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