The legal framework for encouraging tax compliance has been supplemented by Order of the Ministry of Finance No. 5/2026, which clarifies how the 3% tax bonus granted to corporate income tax payers and microenterprise income tax payers is adjusted. The new regulation addresses one of the most frequent questions raised by taxpayers: what happens to a bonus already granted if, subsequently, tax assessment decisions are issued as a result of tax audits?
The 3% bonus, introduced by Government Emergency Ordinance No. 107/2024 as a reward for tax discipline related to the year 2024, is not a definitive right. It remains conditional upon maintaining the correctness of the tax base, even after the close of the fiscal year and after the amount has been reflected in ANAF’s records at the end of 2025.
Adjustment of the bonus following tax assessment decisions
Order No. 5/2026 expressly regulates situations in which, after the bonus has been granted, the tax authority identifies tax differences through a fiscal inspection. The legislation distinguishes between two separate scenarios, each with direct effects on the bonus used by the taxpayer.
- Reduction of the tax due for 2024
If the tax audit results in a reduction of the initial tax liability, the bonus is recalculated proportionally to the new, lower tax base. As a consequence, the initially granted bonus is reduced, and the difference between the bonus used and the recalculated bonus is reintroduced into the tax records as an amount payable. In practice, ANAF recovers the portion of the bonus granted in excess, regardless of the fact that the initial error was in favor of the state. - Increase of the tax assessed for 2024
The second scenario, with a significant impact, concerns cases where the tax inspection establishes additional tax liabilities. In this situation, the authorities reassess the taxpayer’s eligibility for the bonus. If it is found that, at the statutory deadlines, the tax was not fully paid or that there were irregularities incompatible with the status of a “compliant taxpayer,” the bonus is cancelled in full. The amount previously used to offset other tax liabilities is re-registered as a debt, restoring the tax position as if the incentive had never been granted.
Administrative procedure and eligibility conditions
Bonus adjustments are not applied automatically but are carried out through separate administrative decisions, prepared in two copies, approved by the management of the tax authority and communicated to the taxpayer. This mechanism ensures transparency and allows taxpayers to understand how their tax liabilities have been recalculated.
It is essential to emphasize that the 3% bonus was built on strict criteria: submission of all tax returns according to the fiscal vector, full and timely payment of tax liabilities related to 2024, and the absence of outstanding debts at the time of filing the annual returns. Any subsequent change to these elements, identified through a tax audit, affects the basis on which the incentive was granted.
The amendments introduced in January 2026 confirm that the 3% bonus is a revisable benefit, not a definitive one. Although the amount may appear in tax records as available for offsetting, it remains subject to subsequent verification. For companies, this means that any adjustment of the tax related to 2024—whether voluntary or resulting from a tax audit—can turn a temporary tax advantage into an additional payment obligation.