Stamp Duty Monthly Statement (SDMS)

Stamp Duty Monthly Statement (SDMS)

Order no. 42/2021/XXI, of February 12, 2021, was published by the Assistant Secretary of State for Tax Affairs, determining that SDMS submitted with “mere errors” (“mere error” should be understood as a small degree of fault that does not exceed mere negligence), could be replaced until the end of the first semester of 2021, without being subject to any penalties).