Voluntary Compliance Program for Taxpayers in the Republic of Moldova

Monitoring Results

Abstract

In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments to mitigate the risks of non-compliance and increase the level of voluntary tax compliance.

The compliance program provides assistance and support policies for taxpayers who perform their tax obligations on time and in full, as well as policies for identifying and discouraging taxpayers who knowingly evade the payment of taxes, fees and other mandatory payments. The Program also establishes the procedure for monitoring taxpayers with the application of compliance treatments.