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*

For the registration 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: - Annex 1 to the Fiscal Declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate (the document which individualizes the fiscal registration code/unique registration code) 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 conformity 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 shall be electronically attached, as appropriate: - Affidavit, if the building is used for residential purposes, knowing the criminal law provisions regarding false statements, which will include the provisions stipulated 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 its subsequent amendments and completions, accompanied by supporting documents showing the purpose of the building, respectively: lease contracts, commodatum contracts or any other relevant documents; - The act of acquisition of the building, which may be as the case: Sale-purchase contract, Exchange contract / Donation deed / Payment-in-kind deed / Awarding deed / Court decision, final and irrevocable/ final and enforceable, etc. Authentic form is mandatory when a real estate (building and/or land) is the subject of property transfer. In case of mergers/splits: Merger/split project, Resolution of the General Assembly or of the Board of Directors or the Directorate, approving the operation, documents prepared for each company, Handover-receipt protocol of the assets, Decision pronounced in public session, ordering the registration in the Trade Register of mentions regarding the above-mentioned modifications, Mention registration certificate, if applicable - Deregistration certificate - documents filed/issued at/by the National Trade Register Office, regarding merger/split; Authentic form is mandatory when a real estate (building and/or land) is the subject of property transfer. - In the case of newly constructed buildings: Building permit / Construction completion minutes (for buildings fully completed before the expiry of the term provided in the building permit, drawn up no later than 15 days from the date of the actual completion of the works, as well as for buildings completed on the date provided in the permit, with the obligation to draw up the completion minutes within the term provided by law) and/or Partial completion minutes, recording the stage of the works, as well as the built-up area for establishing the building tax, for buildings whose construction works were not completed within the term provided by the building permit and for which the validity extension was not requested, according to the law, on the expiry date and only for the built-up area having the structural elements of a building, i.e., walls and roof /Document certifying the regularization of the building permit fee / Notice of commencement of authorized works to the local public administration authority that issued the permit and to the State Construction Inspectorate / Affidavit, knowing the criminal law provisions regarding false statements, from which it results that all expenses directly attributable to the investment are included in the value declared to the tax authority, as well as the date when the works were fully executed /Analytical sheet of account 231 – fixed assets in progress - Balance sheet corresponding to the month of accounting registration of the value of the building, accompanied by the corresponding account sheet; - Balance sheet, for previous financial years, registered with A.N.A.F., in the situation where the building was acquired and undeclared in the last five fiscal years prior to the current year; - In the case of taxpayers acting as tenants: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the evaluation report for taxation and the handover-receipt minutes or any other similar document; - Document by which the concession/lease/administration/use of a building, public or private property of the state or administrative-territorial units, is assigned (photocopy), accompanied by the Certificate issued by the institution owning the building, showing the value of the building/space used, as well as the dates of the revaluations for the building subject to declaration, for the entire period of the lease/concession contract(s). - In the case of building reevaluation: 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 recorded in the A.N.E.V.A.R. tax information database (receipt/B.I.F.) and by the valuer’s seal, 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 filled out 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*