All individual taxpayers aged between 18 and 65 years, as well as adult individuals over 65 years with incomes higher than 1604 lei, who reside within the area of Mogoșoaia commune owe the sanitation tax, as follows:
-for household waste, the tax is 23 lei/person/month.
For families consisting of more than 5 (five) members, the tax is 115 lei/family/month.
Individual persons aged between 18 and 65 years, as well as adult individuals over 65 years with incomes higher than 1604 lei are required to pay this tax according to the number of persons in each family or the number of persons residing at a certain address.
The owner of the dwelling is obliged to submit the declaration regarding the establishment of the sanitation tax for individuals, including all persons aged between 18 and 65 years, as well as adult individuals over 65 years with incomes higher than 1604 lei residing at that address (family members, relatives, tenants, temporary residents, etc.)
Taxpayers over the age of 65 must prove the level of income by pension slip or, if they have no income, by a personal statement on their own responsibility.
The calculation of the sanitation tax for individuals aged between 18 and 65 years, as well as adult individuals over 65 years with incomes higher than 1604 lei is based on the declaration regarding the establishment of the sanitation tax for individuals, which must be submitted within 30 days from the date of acquiring the property or from the date of any changes regarding the number of people living in the building.
The declaration shall be made on one’s own responsibility under sanctions for false statements in public documents.
In case the declaration is not submitted, the payment obligation will be established ex officio by the specialized authorities in the amount of 115 lei/family/month, until the obligation to submit the declaration is fulfilled.
Failure to submit the declaration or the corrective declaration, as well as submitting them after the deadline, constitutes an offense and is punishable by warning or, as the case may be, by a contravention fine between 70 lei – 279 lei.
The sanitation tax is paid in 2 equal installments, as follows:
a) first installment, up to and including March 31, for the period January-June;
b) second installment, up to and including September 30, for the period July-December.
For non-payment by the due dates, late payment penalties of 1% will be due after these due dates, calculated for each month or fraction of a month, starting from the day immediately following the due date and until the date of settlement of the amount due, inclusive.
For individual households or apartment blocks, from other types of users in the field of production, services, commerce, etc., selective collection will be carried out by types of municipal and similar waste, in bins, containers or plastic bags, which ensure a high degree of safety regarding sanitation and environmental protection, provided for each type of waste or waste mix, provided by the sanitation operator.
Waste is collected selectively, as follows:
- the solid fraction (consisting of recyclable waste), composed of waste/the mix of waste (paper, cardboard, PET packaging, aluminum cans used as food packaging) which is handed over to the sanitation operator. Recyclable waste is collected free of charge, to reduce the amount of household waste produced by the population.
- the wet fraction is collected separately, in bins/containers, considered as household waste category and which is handed over to the sanitation operator. The tax for household waste is 23 lei/person/month.
Individuals aged between 18 and 65 years, as well as adults over 65 years with incomes higher than 1604 lei who do not collect waste selectively will be notified, and if they do not comply within 30 days they will pay a sanitation tax of 46 lei/month/person until submitting a declaration by which they undertake to pre-collect waste selectively. This declaration shall be submitted to Mogoșoaia Commune Registry, and the reduction of the tax to the initial amount of 23 lei will come into effect 30 days after submission of the declaration.
If after submitting the declaration the person in question does not fulfill the commitment, he/she will pay a fine between 500-2500 lei.
The following categories of individuals are exempt from paying the sanitation tax:
a) war veterans, war widows, and unmarried widows of war veterans;
b) persons provided for in art. 1 of Decree-Law no. 118/1990, republished, with subsequent amendments and supplements, and individuals provided for in art. 1 of Government Ordinance no. 105/1999, approved with amendments and supplements by Law no. 189/2000, with subsequent amendments and supplements;
c) persons with severe or accentuated disabilities, persons classified as grade I invalids and the legal representatives of minors with severe or accentuated disabilities and of minors classified as grade I invalids.
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