The Romanian legislature extended (DL No. 130/2021) the deadline from January 31, 2022, to June 30, 2022, of the tax amnesties previously adopted on the occasion of the Pandemic produced by Covid 19 in order to support taxpayers, as follows:
“(1) The deadline of January 31, 2022 is replaced by the deadline of June 30, 2022 in the content of Art. VIII par. (4), Art. IX(d), Art. XIII par. (5)(c), Art. XIII par. (7)(b), Art. XIV, Art. XVI and Art. XIX of the contents d he Government Emergency Ordinance (DL) No. 69/2020. for the amendment and completion of Law No. 227/2015 on the Tax Code, as well as for the establishment of tax measures, published in the Official Gazette of Romania, Part I, No. 393 of May 14, 2020, as amended.
(2) The deadline of January 31, 2022 is replaced by the deadline of June 30, 2022 in the content of Article IX Of Government Emergency Ordinance (DL) No. 19/2021 on certain tax measures, as well as for the amendment and completion of certain regulatory acts in the field of taxation, published in the Official Gazette of Romania, Part I, No. 315, March 29, 2021, as amended.
(3) The deadline of January 31, 2022 is replaced by the deadline of June 30, 2022 in the content of Art. II and III Of Government Ordinance (DL) No. 11/2021 for the amendment and completion of Law No. 207/2015 on the Tax Procedure Code and the regulation of certain tax measures, published in the Official Gazette of Romania, Part I, No. 832, Aug. 31, 2021. “.
An analysis of the regulatory text shows that the deadlines in the three pieces of legislation (DL No. 69/2020,DL No. 19/2021, DL No. 11/2021 ) that provided for tax amnesties have been extended to June 30, 2022.
The importance of the extension of the highlighted regulatory acts, is crucial because it allows for the reopening of the deadlines for amnesty/settlement of debts to ANAF, Romanian Revenue Agency, whose deadline was before March 31, 2020.

We point out that unfortunately, for all budget debts due after this date there is currently no amnesty procedure.