For the identification of legal entities in relation to the local tax authority, the Fiscal Registration Certificate is attached electronically (the document by which the fiscal registration code/unique registration code is individualized). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in their relationship with the local tax authority, the following documents are attached electronically: the power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For conformity with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration/modification of a building in the fiscal records, the following supporting documents must be attached electronically, as applicable: - Statement on own responsibility, if the building is used for residential purposes, knowing the provisions of the criminal law regarding forgery of documents, which will include the mentions provided in item 6, Title IX of Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, as amended and supplemented, accompanied by supporting documents showing the destination of the building, respectively: lease contracts, usufruct contracts or any other relevant documents; - Document of acquisition of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Deed of payment in kind / 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 property transfer. In case of mergers/divisions: Merger/division project, Decision of the General Assembly or of the Board of Administration, or the directorate, approving the operation, documents drafted for each company separately, Handover protocol of assets, Decision pronounced in public session ordering the registration in the Trade Register of the mentions regarding the above changes, Mention registration certificate, as applicable - Deregistration certificate - documents filed/released at/by the National Trade Register Office, regarding the merger/division; The authentic form is mandatory when a real estate asset (building and/or land) is subject to property transfer. - In case of newly built buildings: Building permit / Hand-over minutes upon completion of works (for buildings fully executed before the expiration of the term stipulated in the building permit, but drawn up no later than 15 days from the actual date of completion of works, as well as for buildings fully completed on the deadline stipulated in the building permit, the date in it, with the obligation to draw up the hand-over minutes within the deadline provided by law) and/or Partial hand-over minutes, stating the stage of the works, as well as the developed built surface in relation to which the building tax is established, for buildings whose construction works were not finished on the date stipulated in the building permit and for which an extension of the validity of the permit was not requested, under the law, at the expiry of this term and only for the developed built surface that has the basic structural elements of a building, namely walls and roof /The document certifying the regularization of the fee for the building permit / Announcement of commencement of authorized works to the local public administration authority issuing the permit and to the State Construction Inspectorate/Statement on own responsibility, knowing the provisions of the criminal law regarding forgery of documents, stating that all expenses directly attributable to the investment are found in the value declared to the tax authority, as well as the date on which the works were fully executed/Analytical sheet of account 231 – fixed assets in progress - Trial balance for the month in which the value of the building was recorded in the accounting records, accompanied by the corresponding account sheet; - Accounting balance, for previous financial years, registered with the A.N.A.F., if the building was acquired and undeclared in the last five fiscal years prior to the current year; - In case of taxpayers acting as tenants: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the valuation report for taxation and the handover minutes or any other similar document; - The document granting concession/lease/administration/use of a building, public or private property of the state, or of administrative-territorial units, (photocopy) accompanied by a Certificate issued by the institution holding the building, showing the value of the building/space held in use as well as the dates of revaluations of the building subject to the declaration, for the entire duration of the lease/concession contract(s). - In case of building revaluation: The valuation report for taxation, prepared by an A.N.E.V.A.R. expert (National Association of Authorized Evaluators of Romania), accompanied by proof that the results of the evaluation were registered in the A.N.E.V.A.R. fiscal information database (receipt/B.I.F.) and by the evaluator stamp, valid at the date of issuance of the reports, including the taxable values of the buildings, (original or copy); For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal record, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification of a building in the fiscal records, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings, owned by legal entities - model 2016 ITL 002*