The actuality of the problem is caused by the need to replenish the budget in terms of budget deficits and the need to improve legislation governing the liability for violation of tax laws. The tax liability is established by laws of the sanctions for violation of tax laws, which are expressed in the limitations of the property and / or personal nature and implemented in accordance with the law. Tax liability, depending on the industry sector can be subdivided into criminal and administrative. Administrative liability is incurred for an offense, which is guilty of a wrongful act, representing less social danger than a crime infringing upon the legally protected values. Administrative responsibility for violation of tax legislation is set not only by Articles 253-257, 259-262, and 263 of the Tax Code of the Republic of Moldova, but also in Articles 272, 287, 2871, 2872, 2931, 297, 301 and 311 of the Code of the Republic of Moldova on offenses. Administrative penalties such as fines apply the officials referred to in Article 402 and 403 of the Code of the Republic of Moldova on offenses. Other punishments stipulated by the Code of the Republic of Moldova on the offenses applied by the courts.