摩尔多瓦共和国：推进审计改革的技术援助报告

REPUBLIC OFMOLDOVAAdvancing Audit Reforms NOVEMBER 2025 Prepared By Authoring DepartmentFiscal Affairs Department The contents of this report constitute technical advice provided by the staff of the International MonetaryFund (IMF) to the authorities ofMoldova (the "TA recipient") in response to their request for technicalassistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMFExecutive Directors and members of their staff, as well as to other agencies or instrumentalities of the TArecipient, and upon their request, to World Bank staff and other technical assistance providers and donors This technical assistance (TA) was provided with financial support from theGlobal Public Finance International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.org Acknowledgments GLOBAL PUBLIC FINANCE PARTNERSHIP This technical assistance mission was made possible thanks to the financialsupport of theGlobal Public Finance Partnership(GPFP), which is funded bypartners Belgium, Denmark, European Union, France, Germany, Japan, the Contents ABBREVIATIONS AND ACRONYMS_________________________________________________________________5 PREFACE _____________________________________________________________________________________________6 EXECUTIVE SUMMARY ______________________________________________________________________________7 RECOMMENDATIONS _______________________________________________________________________________8 I. INTRODUCTION ___________________________________________________________________________________9 II. REFORM PROGRESS ____________________________________________________________________________10A. Status of Action Plan Initiatives ___________________________________________________________________10 B. Governance Arrangements ________________________________________________________________________11C. Issues Raised During the Visit _____________________________________________________________________11D. Impact of State Control Development Program on Reform Agenda ______________________________14 III. TAXPAYER SEGMENTATION___________________________________________________________________15 IV. DONOR CO-ORDINATION AND NEXT STEPS _________________________________________________19 Figures Figure 1. Audit Reform Progress, October 2025____________________________________________11Figure 2. Partial Organization Structure of the Audit General Department _______________________16Figure 3. Possible Taxpayer Segmentation _______________________________________________17 Tables Table 1. Distribution of STS Staff _______________________________________________________13Table 2. Benefits of Taxpayer Segmentation ______________________________________________15 Annexes I. STS Action Plan for the Audit Program _________________________________________________20II. Summary of Select Countries with Voluntary Disclosure Regimes ___________________________25III. Considerations for Graduated Penalties _______________________________________________26IV. VAT Refund Risk Indicators ________________________________________________________27 Abbreviations and Acronyms CDCapacity DevelopmentEUEuropean UnionFADFiscal Affairs DepartmentHNWIHigh Net Worth IndividualHQHeadquartersHRHuman ResourcesIMFInternational Monetary FundIOTAIntra-European Organization of Tax AdministrationsISORAInternational Survey of Revenue AdministrationsMOFMinistry of FinanceOTAUS Treasury, Office of Technical AssistanceSCSteering CommitteeSCDPState Control Development ProgramSTSState Tax ServiceVATValue-Added TaxVDPVoluntary Disclosure ProgramWGWorking Group Preface At the request of the authorities, this capacity development (CD) activity provided assistance inimplementing the action plan designed to strengthen the audit program and align it with international good This CD activity was conducted from October 8-17, 2025 by Ms. Susan Betts, a member of the FADpanel of external experts. During the visit, valuable meetings were held with Ms. Olga Golban, Directorof STS, Mr. Petru Griciuc, Deputy Director, Mr. Serghei Arhirii, Deputy Director, Mr. Iuri Lichii, DeputyDirector, Ms. Lilia Guidea, Head of Department, Tax Audit General Department, Mr. Grigore Prisneac,Deputy Head, Compliance General Department, Ms. Aliona Cornovan, Head, Audit Organization Ms. Betts expresses sincere appreciation for the excellent cooperation received throughout the visit.In particular, Ms.Tatiana Botaniuc-Grosu and Ms. Irina Lupasco were instrumental in organizing the The report consists of an Executive Summary and the following four sections: (i) Introduction; (ii) Reform Executive Summary Implementation of the action plan related to the audit reform agenda is progressing well.Theaction plan contains 23 initiatives, each of which has numerous implementation steps. Governancearrangements including a Steering Commit