The sanitation fee is paid by individuals who own either the building at the address where they have their domicile, or another building (when it is located at an address different from the domicile).
Tax declarations must be submitted within 30 days from the date of acquisition/construction/transfer/demolition or from the date of occurrence of any of the following situations:
- changes regarding the taxpayer's fiscal domicile occur, which could lead to the modification of the sanitation fee,
- modifications are made that lead to the recalculation of the sanitation fee owed,
- changes occur regarding the name and surname.
The sanitation fee is owed annually and is paid in two equal installments, by March 31 and September 30, inclusive, by the individual who owns the building.
For failure to pay the sanitation fee by the due date, late payment penalties are owed at the rate established for failure to pay fiscal obligations owed to the local budget by the due date.
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