Bonuses for payment of corporate income tax and micro-enterprise tax

Payers of corporate income tax and micro-enterprise tax will receive a 10% bonus for quarterly tax payments made by the due dates provided by law with respect to the second and third quarters of 2020 (i.e. 25 July and 25 October, respectively).

The 10% bonus also applies to taxpayers who have opted for a fiscal year other than the calendar year and who make quarterly payments/quarterly advance payments by the due dates falling within the periods 25 April – 25 June 2020, 26 June – 25 September 2020 and 26 September – 25 December 2020, respectively.

Source: Emergency Ordinance no. 99/2020 regarding various fiscal measures, the modification of normative acts and the extension of various dates, as published on 25 June 2020