Romania has published Emergency Ordinance no. 132 of 21 November 2024 in the Official Gazette. Among other things, the ordinance provides for an extension of the payment deadline for the tax amnesty introduced in September 2024. As previously reported, the tax amnesty provides for the waiver of all interest and penalties on tax amounts outstanding as on 31 August 2024, provided that principal debts are paid in full by 25 November 2024. This payment deadline has now been extended to 19 December 2024 in most cases.