The Tax Service will no more be able to block the bank account of economic entities or refuse issuing certificates showing that they do not have debts if the tax arrears are under 100 lei, Info-Prim Neo reports. In an interview, Gheorghe Cojocaru, deputy head of the State Main Tax Inspectorate, said a series of changes were made to the Tax Code with the aim of stimulating entrepreneurial activities. Thus, the taxpayers that discovered a mistake in the tax returns presented earlier have the right to submit the corrected tax returns within an unlimited period of time, until a fiscal inspection is carried out. No penalties will be imposed in such a case, as earlier. At the same time, this year the taxpayers that are legal entities will benefit from a 0.2% deduction from the costs that are not confirmed by documents, as against 0.1% this year.