Rezumat: Starting this year, the Government Ordinance No. 16/2022 brings a series of modifications to the tax regime applicable to the tax-payers who obtain income from independent activities within an authorized natural person. One of them consists in the obligation to pass from the taxation based on the income standards to the one in real system in case the gross income outruns the equivalent in Lei of the 25,000 Euro amount. Thus, if in the current year this limit is exceeded, which is four times smaller than the one provided by the Fiscal Code before the entering into force of the mentioned ordinance, the real system is chosen starting with next year. We are also observing modifications with regard to the calculation basis of the pension and health contributions. Starting with the income related to the year 2023, the payment of the health contribution is mandatory from the six minimum salaries limit, and the annual calculation basis of the contribution to the pension system is represented by the income chosen by the taxpayer, which cannot be less than 12 or 24 minimum gross salaries by country in force on the submission deadline of the single return. The single return filled in and submitted until the 25th of May 2023 by the natural persons carrying out an activity within an authorized natural person shall be based both on the rules before the Government Ordinance No. 16/2022, for finalizing the situation for the previous year, and on the rules of the new tax regime, in view of estimating the situation for this year, for which the fiscal obligations shall be paid in 2024.