3% discount for corporate income tax

The discount is applied ex officio by the tax authority after the deadline for submitting the annual corporate tax return by way of a tax decision informing them about the receipt of the discount. The discount is granted only for the fiscal year 2024/the fiscal year starting in 2024.

The discount received is not on a reimbursement basis but is in the form of a tax receivable to be used to offset future tax liabilities. By exception, the tax receivable can be refunded if the statute of limitations for the right to request a refund expires and the amounts have not been offset with other tax liabilities up to that moment.

The discount will be established at the level of corporate income taxes due for the entire fiscal year, regardless of whether they represent corporate income tax, minimum turnover tax, or microenterprise tax. However, in the case of taxpayers who redirected part of the annual corporate income tax for sponsorships (through form 177), these amounts will not be considered for determining the discount.

! For taxpayers with a calendar tax year, the deadline for filing the annual corporate income tax return is 25 June 2025, and for those who use a different format of the fiscal year, the deadline for filing the annual corporate tax return is the 25^th day of the sixth month after the end of the fiscal year (except for those for which the filing deadline is 25 March 2025 or the 25^th  day of the third month after the end of the fiscal year).

Thus, the tax authority will ascertain ex officio the fulfilment of the following conditions by the taxpayer at the deadline for submitting the annual corporate income tax return:

• has submitted all the tax returns according to its tax registration;
• has paid in full and within the deadlines provided by law the annual corporate income tax or the microenterprise income tax for the fiscal year 2024;
• does not have any other outstanding fiscal/budgetary obligations.

In case taxpayers submit rectifying tax returns for the fiscal year 2024/fiscal year starting in 2024 after the legal deadline for submission, the amount of the discount will be adjusted accordingly.

Considering that the bonus will be determined ex officio by the tax authority, after the deadline for declaring and paying the annual corporate income tax, taxpayers must ensure in advance that all the conditions mentioned above are met on the date of the deadline for submitting the annual corporate income tax return. Therefore, we recommend clarifying any differences in your tax records and requesting a tax ascertaining certificate to ensure that there are no outstanding tax obligations.

In light of the above, our team of specialists can assist you in verifying the fulfilment of the conditions imposed by law in order to benefit from the 3% bonus.

If the above is of interest to you, please do not hesitate to contact us below.