For the identification of legal entities in their relationship with the local tax authority, the following documents are attached electronically, as applicable: The tax registration certificate (the document that identifies the tax registration code/unique registration code) For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in relations with the local tax authority, the following documents are attached electronically: the power of attorney and the identity document of the proxy. The power of attorney will 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 proxy will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a land in the fiscal records, the following supporting documents are attached electronically, as applicable: - The deed of acquisition, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Deed in lieu of payment / Adjudication 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 subject of property transfer. - In the case of mergers/divisions: Merger/division project, the decision of the General Meeting or the Board of Directors, respectively of the directorate, by which the operation is approved, documents drawn up for each company separately, the handover protocol of the goods, the court order issued in public session ordering the registration in the Trade Register of the mentions regarding the changes mentioned above, the registration mention certificate, as the case may be - Deregistration certificate - 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 subject of property transfer. - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of recovery and request for termination, accompanied by the handover-takeover report or any other similar document; - In the case of land owned by the public or private property of the state or administrative-territorial units, the document by which the land is granted in concession/lease/administration/use - public or private property of the state or administrative-territorial units; - The trial balance for the month of recording the value of the land in the accounting records, accompanied by the corresponding account sheet; - Balance sheet, for previous financial years, registered with A.N.A.F., in the situation where the land was acquired and undeclared in the last five tax years preceding the current year; - Property record sheet / Real estate goods sheet; - Certificate issued by Sector 1 of Bucharest Municipality - Agricultural Register, regarding the land use category, for any other category of land than “land with constructions”. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms must be filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the land tax/fee in the case of legal entities - model 2016 ITL 004*