For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate (the document by which the tax registration code/unique registration code is individualized) is attached electronically. For conformity with the original, each document will 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 authorized person. The power of attorney shall be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the identity document of the authorized person shall be electronically signed with a qualified electronic signature by the authorized person.*

For the registration/modification of a building in the fiscal records, the following supporting documents are to be electronically attached, as applicable: - Declaration on own responsibility, if the building is used for residential purposes, knowing the provisions of criminal law regarding forgery in documents, which will include the mentions provided at point 6, Title IX of Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, accompanied by supporting documents demonstrating the purpose of the building, respectively: lease contracts, comodate contracts or any other relevant documents; - The document of acquisition of the building, which can be, as applicable: Sale-purchase contract, Exchange contract / Deed of donation / Deed of giving in payment / Adjudication document / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a property (building and/or land) is subject to property transfer. In the case of mergers/divisions: The merger/division project, the decision of the General Assembly or the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company, the handover protocol of goods, the decision pronounced in a public session ordering the registration in the Trade Register of the mentions regarding the above-mentioned modifications, certificate of registration of mentions, as applicable - Certificate of deregistration - documents filed/issued at/by the National Trade Register Office regarding the merger/division; The authentic form is mandatory when a property (building and/or land) is subject to property transfer. - In the case of newly constructed buildings: Construction permit / Handover-receipt protocol upon completion of works (for buildings fully completed before the expiry of the deadline provided in the construction permit, but drawn up no later than 15 days from the actual completion date of the works, as well as for buildings fully completed at the deadline provided in the construction permit, on that date, with the obligation to draw up the reception protocol within the legal deadline) and/or Partial reception protocol, recording the stage of the works, as well as the built area taken into account for establishing the building tax, for buildings whose construction works were not completed by the deadline provided in the construction permit and for which no extension of the permit validity was requested, as per the law, at the expiry of this term and only for the built area with the basic structural elements of a building, namely walls and roof / Document attesting the regularization of the fee for the construction permit / Notice of commencement of authorized works to the local public administration authority issuing the permit and to the State Inspectorate in Construction/Declaration on own responsibility, knowing the provisions of criminal law regarding forgery in documents, from which it results that all costs directly attributable to the investment are included in the value declared to the tax authority, as well as the date on which the works were fully completed/Analytical sheet of account 231 – fixed assets in progress - Trial balance for the month of accounting registration of the building value, accompanied by the corresponding account sheet; - Balance sheet, for previous financial years, registered with A.N.A.F., if the building was acquired and undeclared in the last five fiscal years preceding the current year; - For taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of repossession and termination request, accompanied by the evaluation report for taxation and by the handover protocol or any other similar document; - The document by which a building, public or private property of the state or of the administrative-territorial units, is granted in concession/lease/administration/use, (photocopy) accompanied by a certificate issued by the institution holding the building, from which the value of the building/space used as well as the date of reevaluations for the building subject to the declaration, for the entire period of the lease/concession contract(s), should be apparent. - In case of reevaluation of the building: Evaluation report for taxation, prepared by an A.N.E.V.A.R. (National Association of Authorized Valuers of Romania) expert, accompanied by proof that the evaluation results were registered in the A.N.E.V.A.R. tax information database (receipt/B.I.F.) and by the valuer’s stamp, valid at the date of issuing the reports, including the taxable values of the buildings, (original or photocopy); For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration of a building in the fiscal records, for the purpose of establishing the tax on buildings, the following form is completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*