According to Emergency Ordinance (OUG no. 69/2020, the taxpayers who submitted the Unique Statement on income tax and social contributions due by individuals – Chapter I. Data on income earned, for income earned in 2019, regardless of the method of submission, without granting the bonuses provided in para. (1), may benefit from them, by submitting a rectifying declaration until June 30, 2020 inclusive, in compliance with the conditions provided at par. (1).
(7) If the payment of the annual fiscal obligations due for the year 2019 was made until the date of entry into force of this emergency ordinance or after this date, but not later than June 30, 2020 inclusive, this is taken into account for granting bonuses under the conditions provided in par. (1).
For the amounts paid in addition to the fiscal payment obligations related to 2019, the provisions of art. 167 (compensation) or 168 (refund upon request), as the case may be, from Law no. 207/2015, with subsequent amendments and completions.