Rezumat: This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located in privately owned dwellings. Thus, starting with the revenue for 2023, the 10% income tax rate is applied to the gross income, representing the taxable income, the flat rate expenses/the deduction of 40% used when setting the annual taxable income being eliminated. Another update refers to the reduction of the limit from which the health contribution is paid for the income obtained from the disposal of the use of assets to six national minimum gross wages, compared to 12 wages, as it was before this year. It is also mandatory to register the lease contracts with the competent fiscal authority reporting to ANAF no later than 30 days after the conclusion/occurrence of its amendment, obligation which had been waived in 2018. Their registration procedure is carried out in accordance with Order of the President of the National Agency for Fiscal Administration No. 2031/2022. In the case of the ongoing lease contracts on the 1st of January 2023, their registration with the competent fiscal authority and the changes occurred shall be made within 90 days from the date on which the obligation of their registration has occurred. The obligations of taxpayers who obtain income from the disposal of the use of assets from the execution of maximum five lease contracts are set by self-taxation within the single return.