Interest, penalties and all accessories related to the main budgetary obligations owed by legal entity debtors, overdue on August 31, 2024 inclusive, are canceled if the following conditions are cumulatively met:

  1. The outstanding obligations on August 31, 2024 will be paid by the date of submission of the application, no later than November 25, 2024
  2. Current budget obligations (main and accessories) with a payment term between September 1 and November 25 will be paid by the date of submission of the application, no later than November 25, 2024
  3. The taxpayer submitted all tax returns according to the tax record
  4. The cancellation request is submitted until November 25, 2024.

For the payment obligations to the local budgets, the application of similar measures is optional, subject to Decision of the Local Council.

Profit tax payers and microenterprise income tax payers benefit from a 3% bonus from the annual profit/income tax for paying the tax within the legal term, conditional on the submission of all tax returns according to the fiscal record. The bonus is recognized and determined by the fiscal authority. The amounts thus determined are not returned to the taxpayer but will be used for compensation with other fiscal obligations of the taxpayer.

Individuals who pay their outstanding budget obligations on August 31, 2024 until November 25, 2024, can benefit from the cancellation of the accessories as well as the cancellation of a percentage of the principal, as follows:

– 50% for arrears of less than 5,000 lei inclusive,

– 25% for arrears greater than 5,000 lei.