01
Document overview
The decision amends rules on registration and tax cards, withholding tax, deductions and donations, the industrial exemption, electronic filing and service, inspections, the small-enterprise regime, and reporting forms.
02
Scope and exclusions
Applies to
The amendments generally apply from 11 February 2019; Articles 33–33 bis (3), Article 49 and Part IX apply to tax years beginning on or after 1 January 2018, while Articles 4 bis–4 bis (3) apply to tax due and payable from the amendments’ effective date.
Limitations and exclusions
The decision is not a standalone complete regulation; it operates through the principal Regulation under Decision 30/2012 together with later amendments, including Decisions 313/2025 and 180/2026.
04
Official source
Ministerial Decision 14/2019 · amending Ministerial Decision 30/2012 · Ministry of Justice and Legal Affairs
September 13, 2026
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