For the registration/modification of a building in the fiscal records, in order to establish the building tax, the form is downloaded and completed and electronically signed, with a qualified electronic signature*

For registering a building in the fiscal records, in the case of legal entities with headquarters in another member state of the European Union, for establishing the building tax, the form is downloaded and completed and electronically signed, with a qualified electronic signature. Note: the document is mandatory only in the situation of legal entities with headquarters in another member state of the European Union.*

For the identification of legal entities in relation to the local tax authority, an electronic copy of the Tax Registration Certificate (the document by which the tax registration code/unique registration code is individualized) must be attached. Note: the conformity with the original of a document is performed by the taxpayer/payer by entering the mention “certified true copy”, 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 relation to the local tax authority, electronic copies of the following documents are attached (as applicable): - power of attorney and copy of the authorized person's identity document - identity document of the administrator The power of attorney will be electronically signed, with a qualified electronic signature, by the administrator/legal representative of the legal entity. Note: conformity with the original of the copies is carried out by the taxpayer/payer by including the mention "true to the original", according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent amendments and completions, and each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, the following supporting pipeline documents are attached electronically, as applicable: 1) In the case of buildings owned: - The document of acquisition of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Deed of payment in kind / Deed of adjudication / Court decision, final and irrevocable/final and enforceable, etc. - The building's energy performance certificate provided for in Law no. 372/2005 with subsequent amendments and completions; Note: The authentic form is mandatory when a real estate (building and/or land) is subject to property transfer. 2) In the case of mergers/divisions: - The merger/division plan, - The resolution of the General Meeting or the Board of Directors, respectively the Directorate, by which the operation is approved, documents drawn up for each company separately, - The handover-receipt protocol of assets, - The decision pronounced in the public session, by which the registration in the Trade Register of the notes regarding the above-mentioned changes is ordered, - The certificate of registration of mentions, as the case may be - The certificate of deletion - Documents filed/issued to/by the National Trade Register Office regarding the merger/division; Note: The authentic form is mandatory when a real estate (building and/or land) is subject to property transfer. 3) In the case of newly constructed buildings: - The building permit - The reception minutes at the completion of the works - The document certifying the regularization of the building permit tax, drawn up by the Town Planning and Building Permits Service within the City Hall of Pitești Municipality - Notification regarding the commencement of the execution of the works authorized at the City Hall of Pitești Municipality - Urbanism and Construction Permits Service and at the State Construction Inspectorate - Layout plan for each level of the building and situation plans stamped and marked as unchanged - Trial balance for the month when recording in the accounting evidence the value of the building, accompanied by the corresponding account file; - The building's energy performance certificate provided for in Law no. 372/2005 with subsequent amendments and completions; - Certificate of street nomenclature and address; 4) In case of taxpayers who are tenants: - Financial leasing contract and/or novation contract - Proof of recovery and termination request, accompanied by the taxation valuation report and the handover-receipt minutes or any other similar document; - The building's energy performance certificate provided for in Law no. 372/2005 with subsequent amendments and completions; 5) In the case of buildings that are public or private state property: - The document granting concession/lease/administration/use of a building, public or private state property, or of administrative-territorial units, (photocopy) - Certificate issued by the institution owning the building, indicating the value of the building/space in which it is used, as well as the date of revaluations related to the building subject to declaration, for the entire period of the lease/concession contract(s). 6) In the case of the building's evaluation: - The tax assessment report, including the taxable values of the buildings, drawn up by an A.N.E.V.A.R. expert (National Association of Authorized Valuers of Romania), with the expert's stamp, valid at the date of issuing the reports. Note: The compliance of the copies with the original is performed by the taxpayer/payer by entering the statement "true to the original", according to art. 64 para. (5) of Law no. 207/2015 on the Fiscal Procedure Code with subsequent amendments and completions, and each document will be electronically signed with a qualified electronic signature.*