Order of the Minister of Finance (OMF) no. 10/2024 introduced the eligible assets to be taken into account when determining indicators I and A in the formula to establish:
- the minimum turnover tax owed by companies with a turnover of over EUR 50 million, according to art. 181 para. (3) Fiscal Code; and
- the specific tax on turnover due in addition to the profit tax by companies that carry out activities in the oil and natural gas sectors, according to art. 183 para. (2) the Fiscal Code.