https://monitorul.fisc.md/en/documents_comments/pismo_ggni_26-08_3-15-253_3028_ot_20052011_ob_izmeneniyah_i_dopolneniyah_proizvedennyh_zakonom_o_vnesenii_izmeneniy_i_dopolneniy_v_nekotorye_zakonodatelnye_akty_48_ot_26032011_goda.html/