Declaration of buildings in the fiscal records, for the purpose of determining the building tax/fee, in the case of individuals*
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Registration of buildings in the fiscal records, for the purpose of determining the building tax, in the case of individuals.
Any person who owns a building located in Romania owes an annual tax for that building, except when the legislation provides otherwise.
In the case of acquiring a building during the year, the 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 1st of the following year.
Declaring buildings for taxation purposes and registering them in the records of the local public administration authorities is a legal obligation of taxpayers who own these properties, even if they were built without a construction permit.
*Entitled persons
Regulated professions
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
-
Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by individuals - Model 2016 ITL - 001.*
Descarcă
Formular tipizat
For the registration/modification of a building in the fiscal records, for the purpose of establishing the building tax, the form is downloaded, filled out, and signed electronically, with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Annex to the tax return for the establishment of the tax/fee on residential/non-residential/mixed-use buildings owned by individuals*
Descarcă
Formular tipizat
For the registration of a building in the fiscal records, in the case of individuals residing in a member state of the European Union, for establishing the building tax, the Annex is completed and electronically signed with a qualified electronic signature. Note: The document is mandatory only in the case of individuals residing in a member state of the European Union.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identification document*
Descarcă
Scanned document
For the identification of individuals in relation with the local tax authority and the establishment of their fiscal domicile, the following documents shall be electronically attached, as applicable:
- Identity document;
- Birth certificate (in the case of a minor property owner who does not possess an identity card, in which case the tax declaration will be completed by the minor’s legal guardian);
- Fiscal registration certificate (a document by which the fiscal identification number/fiscal registration code is individualized and is used in cases where the taxpayer does not have a personal numerical code).
Note: The conformity with the original of the copies shall be performed by the taxpayer/payer by entering the mention “certified as true to the original”, and each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Power of attorney/authorization act*
Descarcă
Scanned document
For representing taxpayers in their relationship with the local tax authority, the following documents are attached electronically: - Power of attorney with handwritten signature - The proxy’s identity document. Note: The compliance of the copies with the original is carried out by the representative/proxy by entering the statement "certified true to the original", and each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Supporting documents*
Descarcă
Scanned document
For the registration/modification of a building in the tax records, the following supporting documents must be attached electronically, as applicable:
1. In the case of buildings with residential use:
- sale-purchase contract; certificate of inheritance; donation deed; final court decision; partition and sale-purchase deed; maintenance contract; exchange contract; partition deed, etc.
- cadastral documentation, as applicable, and in its absence, the sketch/record of the building or other similar documents (in case the surface area of the building does not result from the ownership document or discrepancies are found between the areas listed in the ownership documents and the actual situation resulting from measurements);
2. In the case of newly constructed buildings:
- Building permit and the Reception Report upon completion of works, drawn up by the Urban Planning Department within the Municipality of Sfântu Gheorghe
- Demolition permit and the concluded report on the demolished surface and the date of completion of the work, if applicable
- Layout plan for each level of the building and site plans
3. In the case of buildings with non-residential/mixed use, in addition to the documents mentioned above, the following shall also be attached, as applicable:
- Lease/commodatum contract;
- Evaluation report prepared by an authorized evaluator, within the last 5 years prior to the reference year, submitted to the local tax authority by the first payment due date of the reference year.
- Documents showing the final value of the construction works, in the case of new buildings constructed in the last 5 years prior to the reference year;
- Document by which property right is transferred, in the case of buildings acquired in pillar 5 years prior to the reference year
Note:
- If the evaluation report is submitted after the first payment due date of the reference year, it takes effect starting with January 1 of the following fiscal year.
- The compliance of copies with the original is carried out by the taxpayer/authorized representative by including the statement “certified copy of the original”, and each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees
Title
Payment method
Value
Currency
None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
10
Calendar days
Notification deadline:
1
Calendar days
Appeal routes
In accordance with the provisions of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions, an appeal can be lodged against the measures imposed by the fiscal administrative act, which may be submitted, within 45 days from the communication, at the headquarters of the General Directorate of Economic and Municipal Public Finances Sfântu Gheorghe, under penalty of forfeiture.
*Additional information
More info:
Links
Assistance and problem-solving services
None
Last updated:
15 January 2024
Publicat de către:
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Institution responsible with document:
Publicat de către:
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a particular point or idea. Paragraphs are usually an expected part of
formal writing, used to organize longer prose.
Sfantu Gheorghe City Hall*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
Sfantu Gheorghe City Hall*
str. 1 Decembrie 1918 nr. 2
Telefon:
0736883567
Fax:
0267311303
Email:
impozitesfgheorghe@sepsi.ro
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