Declaration of buildings in the fiscal records, for the purpose of determining the building tax/fee, in the case of individuals*
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Registration of buildings in tax records for the purpose of determining the building tax/fee, in the case of individuals.
Any person who owns a building located in Romania owes an annual tax for that building, except where otherwise provided by law.
In the case of acquiring a building during the year, its owner is obliged to submit a declaration to the local tax authority within whose territorial jurisdiction the building is located, within 30 days from the date of acquisition and owes building tax starting from January 1 of the following year.
The declaration of buildings for taxation purposes and their registration in the records of local public administration authorities constitutes a legal obligation of taxpayers who own these properties, even if they were constructed without a building permit.
*Entitled persons
Regulated professions
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
-
Tax declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by individuals - Model 2016 ITL - 001.*
Descarcă
Formular tipizat
For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the form is downloaded, completed and electronically signed, with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Annex to the fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by natural persons*
Descarcă
Formular tipizat
For the registration of a building in the fiscal records, in the case of individuals residing in a member state of the European Union, for the determination of the building tax, the Annex must be completed and electronically signed with a qualified electronic signature. Note: The document is mandatory only for individuals residing in a member state of the European Union.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identification document*
Descarcă
Scanned document
For the identification of individuals in relation to the local tax authority and the establishment of their tax domicile, the following documents shall be attached electronically, as applicable:
- Identity document;
- Birth certificate (in the case of a minor owner who does not have an identity card, in which case the tax declaration will be completed by their legal guardian);
- Tax registration certificate (the document by which the tax identification number/registration code is individualized and is used in case the taxpayer does not have a personal identification number).
Note: The conformity with the original of the copies is certified by the taxpayer/payer by adding the statement “certified true copy”, and each document shall be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Power of attorney/authorization document*
Descarcă
Scanned document
For representing taxpayers in their relationship with the local tax authority, the following documents are attached electronically: - Power of attorney with handwritten signature - The authorized person's identity document. Note: The compliance of the copies with the original is performed by the representative/authorized person by including the statement "certified true copy of the original", 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 registration/modification of a building in the tax records, the following supporting documents are to be attached electronically, as applicable:
1. In the case of buildings with residential use:
- sale-purchase contract; inheritance certificate; donation deed; final court decision; partition deed and sale-purchase contract; maintenance contract; exchange contract; deed of division, etc.
- cadastral documentation, as applicable, and in its absence, building sketch/file or other similar documents (in case the building area does not result from the property deed or there are discrepancies between the areas stated in the property deeds and the real situation resulting from measurements);
2. In the case of newly constructed buildings:
- Building permit and the Reception Minutes on completion of works, prepared by the Urban Planning Department of Sfântu Gheorghe Municipality City Hall
- Demolition permit and the completed Minutes regarding the demolished area and the date of work completion, if applicable
- Site plan for each level of the building and site situation plans
3. In the case of buildings with non-residential/mixed use, in addition to the documents mentioned above, the following may also be annexed, as applicable:
- Lease agreement / commodatum contract;
- Evaluation report prepared by an authorized evaluator, in the last 5 years prior to the reference year, submitted to the local tax authority by the first payment deadline of the reference year.
- Documents reflecting the final value of construction works, in the case of new buildings, built in the last 5 years prior to the reference year;
- The document by which the ownership right is transferred, in the case of buildings acquired in the last 5 years prior to the reference year
Note:
- If the evaluation report is submitted after the first payment deadline of the reference year, it will take effect as of January 1 of the following tax year.
- The conformity with the original of copies is carried out by the taxpayer/authorized person by adding the mention "certified true copy", and each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees
Title
Payment method
Value
Currency
None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
10
Calendar days
Notification deadline:
1
Calendar days
Appeal routes
In accordance with the provisions of Law no. 207/2015 regarding the Fiscal Procedure Code, as subsequently amended and supplemented, an appeal may be filed against the measures ordered by the fiscal administrative act, which can be submitted within 45 days from notification, at the headquarters of the General Directorate of Economics and Municipal Public Finances Sfântu Gheorghe, under penalty of forfeiture.
*Additional information
More info:
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Assistance and problem-solving services
None
Last updated:
15 January 2024
Publicat de către:
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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 Sfantu Gheorghe*
*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 Sfantu Gheorghe*
str. 1 Decembrie 1918 nr. 2
Telefon:
0736883567
Fax:
0267311303
Email:
impozitesfgheorghe@sepsi.ro
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