For the registration of the decrease from the fiscal record of alienated lands, the following form is filled in and electronically signed with a qualified electronic signature: - Declaration for the decrease from the record of alienated buildings and lands, in the case of legal entities*

For the identification of legal entities in relation to the local tax authority, the following must be attached electronically: - The fiscal registration certificate (the document by which the fiscal registration code/unique registration code is individualized) Note: The conformity with the original of the copies is carried out by the taxpayer/payer by including the mention "conform cu originalul" (in accordance with the original), according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions, and each document shall be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, the following documents shall be attached electronically: - The power of attorney and the identity document of the proxy or the identity document of the administrator, as applicable. The power of attorney shall be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. Note: The conformity with the original of the copies shall be carried out by the taxpayer/payer by including the mention “true to original,” according to art. 64 paragraph (5) of Law no. 207/2015 on the Fiscal Procedure Code, as subsequently amended and supplemented, and each document shall be electronically signed with a qualified electronic signature.*

For the removal of land from the fiscal records, the following supporting documents must be electronically attached, as applicable: 1) In the case of property transfer: - The deed of alienation of the land, which may be: Sale-purchase contract Exchange contract Donation deed Deed in lieu of payment Award deed Court decision, remained final and irrevocable/final and enforceable Etc. Authentic form is mandatory when a real estate property (building and/or land) is subject to the transfer of ownership. 2) In the case of mergers/divisions: - Merger/division project - Decision of the General Assembly or the Board of Directors, or, as appropriate, the Directorate, approving the operation, documents drawn up for each company - Handover protocol of the assets - Decision pronounced in public session, ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, - Certificate of registration of mentions, as applicable - Certificate of deregistration - Documents submitted/issued to/by the National Trade Register Office regarding the merger/division. Authentic form is mandatory when a real estate property (building and/or land) is subject to the transfer of ownership. Note: The certification of copies as true to the original is carried out by the taxpayer/payer by entering the mention “true to the original”, according to art. 64 para. (5) of Law no. 207/2015 on the Fiscal Procedure Code with subsequent amendments and additions, and each document will be electronically signed with a qualified electronic signature.*