The Ministry of Finance (MoF), has issued and published the here below Decision No 35/1 dated January 28, 2021 (Official Gazette No 5 dated 04/02/2021) specifying the modalities of application of the tax reduction procedure in accordance with the provisions of Article 20 of the Law on Environmental Protection No 444 dated 29/07/2002. In this regard, any taxpayer who would like to benefit from the tax reduction relating to activities that protect the environment under the conditions provided in Decree No. 167 of 17/12/2017, should submit a request to this effect to the Ministry of environment. Having received a preliminary approval, the taxpayer should complete the applications attached to Decree 18/1 dated 13/01/2020, and attach them to the annual tax return, as well as a declaration from the Ministry of the Environment proving receipt of this request as well as a copy of the documents presented. The legal tax reduction is mentioned in the income tax return under the category reserved for special exemptions. It is only considered legal and deductible after a decision adopted by the Ministry of the Environment to this effect. If the request is refused, the beneficiary of the reduction should pay the entire reduced tax with the fines provided for in Article 110 of the Tax Procedures Law, as well as the fines due for late payment. The Ministry of the Environment decides on the request within 15 days from the day on which the taxpayer’s request is submitted, otherwise the request is considered as tacitly accepted.