In accordance with art. 132 paragraph (1) of the Administrative Code of the Republic of Moldova, it is stipulated that (1) The issuance of an individual administrative act means both its issuance by the Prime Minister and public authorities with a single leadership, and its adoption by the Government and public authorities with a collegial leadership.
Thus, according to legal provisions, an individual administrative act becomes valid for the person to whom it is intended or who is affected by it at the moment it is communicated to him/her, except in the case when the administrative act itself establishes a later date for its binding effect.
An individual administrative act issued for the establishment or realization of the right of a subject of public law prevents the prescription of this right. The impediment ceases with the occurrence of the impossibility of challenging the administrative act or after 6 months from its resolution in another way.
With regard to the procedure for challenging individual administrative acts issued by the State Tax Service, the petitioner (the person claiming that a right has been violated) shall take the following actions:
Under the terms of Chapter V of the Administrative Code and Chapter VI of Order No. 327 of 14.06.2018 of the State Tax Service, if the person subject to control by the State Tax Service considers himself injured in one of his rights, recognized by law, by the administrative acts issued within the control procedure, by the actions or inactions of the State Tax Service or of the tax officials within these procedures, he has the right to challenge them, in whole or in part, by submitting a written complaint to the State Tax Service.
The appeal shall be examined within the Council if the person contesting has recorded in the application the agreement regarding the disclosure of data according to art.2741 paragraph (6) of the Fiscal Code and contests administrative acts by which a fiscal obligation in the amount of over 335,000 lei was established – for legal entities and over 170,000 lei – for individuals was established. And if the appeal does not meet the conditions provided above, it shall be examined according to art.267–2731 of the Fiscal Code.
The appeal shall be filed within 30 days from the date of receipt of the contested administrative act. In the event of omission of this term for good reason, it may be reinstated by the State Tax Service, at the request of the person concerned in the administrative act or against whom the action was taken, with the presentation of evidence confirming the impossibility of filing the appeal within the term.
The appeal shall be examined within 30 days from the date of filing.
It is also mentioned that the taxpayer may participate in the examination of the appeal to provide explanations, having the right to submit confirmatory documents and to present his requirements at the Council meeting.
Following the examination of the appeal, the SFS may issue one of the following decisions regarding:
a) rejection of the appeal and maintenance of the contested decision;
b) partial satisfaction of the appeal and modification of the contested decision;
c) satisfaction of the appeal and annulment of the contested decision;
d) suspension of the execution of the contested decision and carrying out a repeated control.
As a remark, please note that, if an unfavorable individual administrative act is contested with a prior request, the public authority, ex officio or at the request of the affected person, may suspend its execution until the completion of the prior procedure.
If, following the resolution of the preliminary application by the SFS, the interested persons do not agree with the issued decision, they, under the conditions of Chapter I of Book III of the Administrative Code of the Republic of Moldova, within 30 calendar days from the moment of receiving the decision issued on the appeal, may challenge the decision in the competent territorial administrative dispute court.
The action in administrative dispute may be:
a) in the annulment in whole or in part of an individual administrative act (action in challenge);
b) in the obligation of the public authority to issue an individual administrative act (action in obligation);
c) in the imposition of action, toleration of action or inaction (action in accomplishment);
d) in establishing the existence or non-existence of a legal relationship or the nullity of an individual administrative act or an administrative contract (action for ascertainment); or
e) in annulling in whole or in part a normative administrative act (action for normative control).
The summons must indicate:
a) the court where it was filed;
b) the name and surname or the name of the plaintiff, his domicile or registered office; if the plaintiff is a legal person, the bank details and tax code are indicated;
c) the name and surname of the legal or authorized representative and his address, if the application is filed by a representative;
d) the name of the defendant as a public authority and its registered office;
e) the plaintiff's claims;
f) the factual and legal circumstances on which the plaintiff bases his claim;
g) a list of all the evidence that the plaintiff possesses and can present;
h) data on compliance with the preliminary procedure, if such a procedure is provided for by law.
(2) The application for summons shall be signed by the plaintiff or his legal representative or authorized representative.
(3) The application for summons may also include other data important for the resolution of the case, as well as the plaintiff's actions.
And under the conditions of art. 212 of the Administrative Code, the application for summons shall be attached to the following:
a) a copy of the contested administrative act and a copy of the decision on the preliminary application, if the law provides for such a procedure;
b) a copy of the identity document of the plaintiff, if a natural person, or an extract from the State Register of Legal Entities, if the plaintiff is a legal entity;
c) the document confirming the powers of the legal representative or authorized representative;
d) copies of the summons and all attached documents, in a number equal to the number of participants in the process;
e) proof of payment of the state fee and/or stamp duty, in the cases provided for in the State Fee Law no. 213/2023.
(2) The plaintiff may also attach other documents to the summons.
In case of disagreement with the decision of the Court of First Instance, the plaintiff is entitled to challenge the judgment rendered, with an Appeal to the competent Court of Appeal within 30 calendar days from the date of issuance of the operative part of the decision of the court of First Instance.