For the registration of land in the fiscal records, the following forms are completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the land tax/fee in the case of legal entities - model 2016 ITL 004*

For the registration of a land in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the land tax/fee in the case of legal entities (model 2016 ITL004).*

For the identification of legal entities in their relationship with the local tax authority, the following documents are attached electronically, as applicable: The tax registration certificate (the document by which the tax registration code/unique registration code is individualized). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relations with the local tax authority, the following documents shall be attached electronically: the power of attorney and the identity document of the proxy. The power of attorney shall be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the identity document of the proxy shall be electronically signed with a qualified electronic signature by the proxy.*

For the registration of a land in the fiscal records, the following supporting documents shall be electronically attached, as applicable: - The deed of acquisition, which may be, as appropriate: Sale-purchase contract, Exchange contract / Donation deed / Deed of transfer in lieu of payment / Award deed / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate property (building and/or land) is subject to transfer of ownership. - In case of mergers/divisions: The merger/division draft, The resolution of the General Assembly or the Board of Directors, respectively the management board, by which the operation is approved, documents prepared for each company individually, The handover protocol of goods, The decision pronounced in the public session, by which the registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, The registration certificate for mentions, as applicable, - Deregistration certificate - documents submitted/issued to/by the National Trade Register Office, concerning the merger/division; The authentic form is mandatory when a real estate property (building and/or land) is subject to transfer of ownership. - In case of taxpayers who are lessees: Financial leasing contract and/or novation contract/Proof of recovery and cancellation request, accompanied by the handover protocol or any other similar document; - In the case of land owned by the public or private domain of the state or of administrative-territorial units, the document by which the land is granted in concession/lease/administration/use – public or private property of the state or of administrative-territorial units; - The trial balance sheet for the month in which the value of the land is recorded in the accounting records, accompanied by the relevant account statement; - The balance sheet for the previous financial years, registered with A.N.A.F., in the situation where the land was acquired and undeclared in the last five fiscal years preceding the current year; - Property body sheet / real estate property sheet; - Certificate, issued by Sector 1 of Bucharest Municipality - Agricultural Registry, regarding the land use category, for any other land category than "land with buildings". For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the land tax/fee for legal entities - model 2016 ITL 004*