Declaration of sanitation tax for legal entities*
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National
The payment of the sanitation fee is made in two equal installments:
- by March 31
- by September 30
Individuals or legal entities who pay the sanitation fee in advance by March 31, for the entire current year, will benefit from a 10% discount.
For failure to pay the fee by the announced deadlines, taxpayers owe late payment increases of 1% for each month or fraction of a month, starting from the day immediately following the due date and up to and including the date of settling the owed amount.
Legal entities that have their registered office within the territory of Beresti-Bistrita commune, but do not carry out any activity within the commune, pay for one person for waste - the company administrator only.
In the case of legal entities, the calculation of the sanitation fee is done for the employees who carry out activity for a minimum of 10 days/month, regardless of the number of hours worked. For the tax returns, modifications will be made during the year, through rectifying declarations. The deadline for submitting the rectifying declaration is 30 days from the date the change occurred.
For legal entities, the owed fee will be recalculated in situations where they can provide supporting documents (of any type of leave, travel orders, separate payrolls for work sites) proving they have employees who do not carry out activities within the territory of Beresti-Bistrita commune.
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Semnătură digitală
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Descarcă
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Payment method
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In the event of a dispute between the beneficiary and the competent authority, the provisions of common law shall apply.
*Competent entities
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