Ordinance No. 318/2026/1 approves the official form intended to comply with the reporting obligation provided for in Article 45(1) of the Global Minimum Tax Regime (RIMG), namely Form 64 — Assessment Return, as well as the respective completion instructions.
This ordinance came into force and takes effect on the day following its publication.
Ordinance No. 318/2026/1 of 30 July
