Any person who owns a building located in Romania owes an annual tax for that building except in cases where the legislation provides otherwise. In the case of acquiring a building during the year, its owner is required to submit a declaration to the local tax authority in whose territorial jurisdiction the building is located, within 30 days from the date of acquisition, and owes building tax starting from January 1 of the following year. Declaring buildings for taxation purposes and registering them in the records of local public administration authorities represents a legal obligation for taxpayers who own these buildings even if they were constructed without a building permit.