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No Criminal Record Declaration for Tax Evasion: Moldova LLC Registration

The no criminal record declaration for tax evasion in Moldova: what art. 13 of Law 220/2007 says, who signs it and whether a certificate is needed.

ASP
Echipa SRLRapid
|
2026

The no criminal record declaration for tax evasion (Declarația privind lipsa antecedentelor penale nestinse pentru fapte de evaziune fiscală) is a short, one-page document that every founder signs when registering an LLC (SRL) in the Republic of Moldova. In it, the founder confirms on their own responsibility that they have no unspent criminal conviction for tax evasion. The legal basis is art. 13 para. (1) let. g) of Law No. 220/2007 on the state registration of legal entities and individual entrepreneurs. The declaration is part of the standard document set required by the Public Services Agency (ASP) and, as a rule, does not need to be accompanied by a criminal record certificate (cazier judiciar).

1. The legal basis: art. 13 para. (1) let. g) of Law 220/2007

Article 13 of Law No. 220/2007 lists the situations in which the state registration of a legal entity is not allowed and the registrar issues a refusal decision. Letter g), introduced by Law No. 356/2022 and applicable since 1 January 2023, added a new ground: establishing that the founder has an unspent criminal conviction for tax evasion.

The law does not require ASP to request each founder’s criminal record. In practice, the registrar relies on the sworn declaration: the founder confirms in writing that letter g) does not apply to them, and the founder bears responsibility for the truth of that statement.

On ASP’s official “Înregistrare afacere” (business registration) page, the declaration is listed among the standard mandatory documents for registering an SRL, together with the founding decision, the articles of association and the beneficial owner information.

2. Who signs the declaration

•Each founder (member) signs their own declaration. If the LLC has three members, three declarations go into the file.
•A sole founder also signs the declaration, even if they are also the director.
•ASP publishes two templates: form 7-16 (“Fondator” – founder) and form 7-17 (“Administrator și fondator” – director and founder), in which the declarant also states their capacity as director.
•When the founder is a legal entity, the declaration is signed by the natural person representing it, naming the company on whose behalf they sign. If in doubt, confirm the exact wording with the registrar.

Letter g) refers to the founder. A hired director who is not a member does not appear as declarant in the “Fondator” template. For unusual situations, check the current requirements directly with ASP.

3. What “unspent criminal record” means

The Criminal Code of the Republic of Moldova defines a criminal record (antecedente penale, art. 110) as a legal status that arises when the conviction becomes final and has adverse legal consequences until the record is spent or the person is rehabilitated.

Under art. 111 of the Criminal Code, persons considered to have no criminal record include, among others, those:

•released from criminal punishment or covered by an amnesty;
•given a suspended sentence, if the suspension was not revoked during the probation period;
•sentenced to a penalty milder than imprisonment, once it has been served;
•sentenced to imprisonment, once a period after serving the sentence has passed: 2 years for minor or less serious offences, 6 years for serious offences, 8 years for particularly serious offences and 10 years for exceptionally serious offences.

A record can also be cleared earlier through judicial rehabilitation (art. 112). A spent record or rehabilitation removes all disqualifications linked to the conviction.

Only tax evasion matters. The declaration concerns strictly the tax evasion offences of the Criminal Code: tax evasion by enterprises, institutions and organisations (art. 244) and tax evasion by natural persons (art. 244¹). A conviction for another type of offence is not covered by this declaration. Tax misdemeanours and fines imposed by the State Tax Service are not criminal records.

4. Do you also need a criminal record certificate?

As a rule, no. ASP’s published list of standard documents for registering an SRL includes the sworn declaration, not a criminal record certificate. The declaration serves as the proof.

The certificate can still be useful:

•if you are not sure your record is spent, the certificate shows the actual situation before you sign;
•some regulated sectors (for example, the financial sector) require under special laws that members or managers have no criminal record, and the relevant authority may request additional documents.

5. What you risk with a false declaration

•Criminal liability: the Criminal Code punishes false declarations (art. 352¹), i.e. an untrue statement made to a competent body in order to produce legal effects. Penalties range from a fine up to imprisonment.
•Refusal or challenge of the registration: if it is established that the founder has an unspent conviction for tax evasion, the registrar refuses registration under art. 13. A registration obtained on the basis of false information may later be challenged.
•General liability: Law No. 220/2007 provides that breaching its provisions entails administrative, civil or criminal liability, as the case may be.

If you have a tax evasion conviction that is not yet spent, do not sign the declaration. Talk to a lawyer about when it will be spent or about judicial rehabilitation.

6. How to fill it in, step by step

The declaration is drawn up in the state language (Romanian), on the ASP template, and contains:

1. The declarant’s full name, exactly as on the identity document;
2. The declarant’s IDNP (foreign nationals give the details of their identity document and, where applicable, the code assigned in Moldova);
3. The capacity: founder (or director and founder, on template 7-17);
4. The full name of the SRL, with its legal form, identical to the one in the articles and the application;
5. The standard wording: “declar pe proprie răspundere că nu am antecedente penale nestinse pentru fapte de evaziune fiscală” (“I declare on my own responsibility that I have no unspent criminal record for tax evasion”);
6. The date and a handwritten signature (at the counter) or an electronic signature (when filing online).

Do not change the wording. The declaration is filed together with the registration application (form 3-5), the articles of association, the founding minutes or decision and the beneficial owner declaration. At the counter, the founders’ identity documents are also presented.

Frequently asked questions

Does a director who is not a member also have to sign the declaration?

The legal basis refers to the founder, and ASP publishes templates for “founder” and for “director and founder”. A director who is not a member does not appear in these templates. In an unusual case, confirm the requirement with ASP.

I had a tax evasion conviction many years ago. Can I sign?

Yes, if the record is spent under art. 111 of the Criminal Code or you have been rehabilitated. If you are not sure, request a criminal record certificate before signing.

Does it need to be notarised?

No. The founder signs the declaration personally and it is filed with ASP as is. A notary is only needed when filing through a representative, for that person’s power of attorney.

Does a fine from the State Tax Service count as a criminal record?

No. Administrative fines and tax penalties are not criminal records. The declaration only covers unspent criminal convictions for tax evasion.

The no criminal record declaration is the shortest document in the file, but without it registration is refused. SRLRapid fills it in automatically for every founder, from the same questionnaire it uses to generate the articles, the minutes, application 3-5 and the beneficial owner declarations. All you do is sign the documents and file them with ASP.

Note: this guide is for information only and reflects the legislation and ASP practice at the date of publication. SRLRapid prepares the documents but does not provide legal advice and does not file on the founders’ behalf.

ASP Moldova Legal ComplianceInformation in this guide is verified by the SRLRapid legal team in compliance with the Civil Code of Moldova and Law No. 135/2007 on LLCs.
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