Order No. 121/2020-XXII, of March 24, of the Secretary of State for Tax Affairs, determined the following:

1. The Monthly Stamp Tax Declaration (MSTD) will only be applied with reference to operations carried out as of January 1, 2021;

2. The Stamp Tax settlement and payment obligations for the months of 2020 may be performed through the procedure in effect until December 31, 2019;

3. The settlement and payment of the Stamp Tax for the months of January, February and March 2020 can still be carried out until April 20, 2020, without penalties.

4. Until January 20, 2021, taxpayers will be able to offset Stamp Tax in case of error or invalidity.