Important amendments to the fiscal legislation

Several enactments published at the end of 2020 introduce important amendments to the Fiscal Code and the Fiscal Procedure Code, as well as other fiscal measures.

Relevant highlights:

1.         Amendments to the Fiscal Code

•          General regulations

•          Corporate income tax

•          Income tax on micro-enterprises

•          Withholding tax

•          Income tax and social security contributions

•          VAT

•          Local taxes

•          Excise duties

2.         Amendments brought to the Fiscal Procedure Code

3.         Other fiscal amendments

Please read the document