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PJ - Removal from records of alienated buildings - for legal entities*

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Procedure
Online
Companii
National

This procedure regulates ​in the case of legal entities the manner in which buildings that have been alienated are written off from the fiscal records and for which the obligation to pay building tax ceases, starting from January 1st of the following year

*
Entitled persons
Regulated professions
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă


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Statement for removal from records of alienated buildings and land, in the case of legal entities*
Descarcă
Formular tipizat
For the registration of the decrease from the fiscal records of the alienated buildings, the following form is completed and electronically signed with a qualified electronic signature: - Declaration for the decrease from the records of alienated buildings and lands, in the case of legal entities*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identification documents*
Descarcă
Scanned document
For the identification of legal entities in relation to the local tax authority, the following must be attached electronically: - The tax registration certificate (the document by which the tax registration code/unique registration code is specified) Note: The conformity of the copies with the original is performed 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.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Representation documents*
Descarcă
Scanned document
For the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: - The power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. Note: The compliance of copies with the original is performed by the taxpayer/payer by entering the mention "in accordance with the original", according to art. 64 para. (5) of Law no. 207/2015 regarding the Tax Procedure Code with subsequent amendments and completions, 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 removal of a building from the tax records, the following supporting documents are attached electronically, as applicable: 1) In case of property transfer: - The act of alienation of the building, which may be: Sale-purchase contract Exchange contract Donation act Deed in lieu of payment Award deed Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate (building and/or land) is the object of the property transfer. 2) In case of mergers/divisions: - The merger/division project - The decision 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 the goods - The ruling pronounced in public session, by which registration is ordered in the Trade Register regarding the above-mentioned changes - The certificate of registration of mentions, as the case may be - The certificate of deregistration - Documents submitted/issued to/by the National Trade Register Office, regarding the merger/division; The authentic form is mandatory when a real estate (building and/or land) is the object of the property transfer. Note: The conformity with amajor the original of the copies is carried out 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 completions, and each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents

Denumire

Tip document

Descarcă


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Notification regarding the operation of removal from the fiscal record of buildings - the document will be signed with a qualified electronic signature and will be communicated to the taxpayer in electronic format, except in cases where there is a contrary request*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees

Title

Payment method

Value

Currency


None
Deadlines
Resolution time:
30
Calendar days
Case filling duration:
15
Calendar days
Notification deadline:
10
Calendar days
Appeal routes

In the case of a dispute between the beneficiary and the competent authority, the provisions of common law are applicable.

*
Additional information
More info:
Links
Assistance and problem-solving services
None
Last updated: 
19 October 2023
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
Institution responsible with document: 
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
City Hall of the Municipality of Pitesti*
*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.
City Hall of the Municipality of Pitesti*
Str. Victoriei, nr. 24
Telefon: 0248 213 994
Fax: 0248-212166
Email: primaria@primariapitesti.ro
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