Text published in the Official Gazette, Part I no. 396 of May 15, 2020.
Law no. 54/2020 for the approval of the Government Emergency Ordinance no. 33/2020 on some fiscal measures and the amendment of some normative acts
Unique article. –
There is approved the Government Emergency Ordinance no. 33 of March 26, 2020 on some fiscal measures and the amendment of some normative acts, published in the Official Gazette of Romania, Part I, no. 260 of March 30, 2020, as subsequently amended, as follows:
– at Article 1, after paragraph (1) there is inserted a new paragraph, namely (11), with the following content:
(11) Taxpayers paying profit tax, regardless of the declaration and payment system provided at art. 41 of Law no. 227/2015 on the Fiscal Code, as subsequently amended and supplemented, taxpayers who pay income tax to micro-enterprises, who pay the tax due by the due dates, July 25, 2020 inclusive, for the second quarter, and October 25, 2020 inclusive, for the third quarter, benefit from a 10% bonus calculated on income tax due. “
This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 and of art. 76 paragraph (2) of the Romanian Constitution, republished.