Prin OUG 24/2012 publicata in M.Of. 384/2012, se modifica Legea 571/2003 (Codul Fiscal) la articolele: Art. 201 , Art. 21 , Art. 22 , Art. 48 , Art. 66, Art. 67 , Art. 83, Art. 94, Art. 1451, Art. 152 , Art. 153 , Art. 1531 , Art. 1561 , Art. 1563 , Art. 20628 , Art. 20669, Art. 2961