17. To implement the "single account" to pay tax obligations. 18. To implement the Automated Information System "Case Management System”. 19. To implement the tax declaration, reporting and electronic payment. To develop and modernise the information system of the State Tax Service and its integration with other systems. 20. To review the system of penalties on both the State Tax Service, as well as Customs Service for minor infringements committed by businesses in order to reduce their range. 21. To implement modern customs tools of risk analysis; enhance measures preventing and fighting smuggling. 22. To implement the mechanism to postpone the payments of import duties, which will facilitate the full implementation of the EU's simplified procedures for authorized businesses. 23. Capacity building to post customs audit. 24. To modernise customs information systems and promote the exchange of customs information with the EU and other countries. To ensure interoperability with European information systems. 25. To implement the One Stop Shop based on electronic interaction between customs authority and other competent authorities. 26. To develop joint control at the border with Romania and Ukraine, following the principle of the One Stop Shop. 27. To develop the Integrated Customs Tariff System of the Republic of Moldova (TARIM) in accordance with the European one. 28. To facilitate international transport of goods by implementing the New Computerized Transit System (NCTS). 29. To introduce the "Import Control System" and "Export Control System”. 30. To implement the concept of state border integrated management. 31. To improve the system of guarantees deposit requested by the customs authorities in order to prevent the emergence of customs duties. 32. Mobile customs teams’ capacity building in order to ensure an effective control within the country, including in the Transnistrian region. 33. To review principles and the concept on holding liable for committing violations of customs law, in order to avoid to put excessively high fines for minor infringements or that have not harmed the state budget revenues. 34. To expand and review the number of bilateral treaties in order to avoid the double taxation with the partner states of Moldova. 35. To improve the legal framework regulating the work of Customs Service. 21

Select target paragraph3