Parliament adopted in the second reading amendments to the Law on Personal Data Protection and the Tax Code, drafted by a group of MPs from the Party of Communists. They
provide for the assignment of a taxpayer identification number to independent entrepreneurs. This will ensure the protection of their personal data.
In particular, a new article is added to the TC, according to which the State Tax Service assigns, upon application, a unique fiscal code other than IDNP to individuals registered as independent entrepreneurs (freelancers).
It will be indicated in cash receipts/fiscal documents instead of IDNP, surname and first name of the holder. Today, IDNP is printed on them, which violates the taxpayer’s right to privacy.
The State Tax Service will develop a procedure
STS will ensure the interconnection of the fiscal code with the information system “Electronic Sales Monitoring”. And within a month from the date of entry into force of the law will develop a procedure for the assignment, accounting and use of the code. It will also harmonize the regulations on the use of cash register equipment in settlements.
In turn, registered freelancers within two months have the right to apply to the State Tax Service for assignment of a unique fiscal code. And also to re-register cash register and control equipment on the basis of the assigned State identification number.
As previously reported logos-press.md, the problem of personal data protection was pointed out by former patent holders. For them, compulsory fiscalization led to the disclosure of such data as IDNP, first and last name, address in the receipts.
In this context, the risks were also identified by the National Center for Personal Data Protection, which found that the publication of the state identification number of a natural person (IDNP) in cash receipts and tax documents is a form of excessive and unjustified disclosure of personal data.
The new provisions of the Tax Code will enter into force upon publication.
