The 3% bonus granted to taxpayers paying corporate income tax and microenterprise income tax, established last year by the government through Emergency Ordinance 107/2024, should have been simple to apply, due to the fact that the regulatory act provides clear criteria for granting and a simple procedure for both beneficiaries and the tax authority. However, the implementing rules, issued with a delay of half a year, introduced a series of additional conditions that limit access to the facility, despite the legal principles that prohibit the modification of an emergency ordinance by a ministerial order.
For more information, please see the Romanian version of the article, here.
