Mogosoaia Commune*

Any person who owns a building located in Romania owes an annual tax for that building, except in cases where the legislation provides otherwise.

In the case of constructing a building during the year, its owner is required to submit a declaration to the local tax authority in 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.

Any person who owns a building located in Romania owes tax annually for that building, except where otherwise provided by law.

In the case of acquiring a building during the year, the owner is required to submit a declaration to the local tax authority in 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.

Any person who owns land located in Romania owes an annual tax for it, except in cases where otherwise provided in this title.

In the case of acquiring land during the year, the owner is required to submit a new tax declaration to the local tax authority in whose jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1 of the following year.

If the classification of the land based on the rank of the locality and zone changes during the year or an event occurs during the year that leads to a modification of the land tax, the tax is calculated according to the new situation starting from January 1 of the following year.
In case of a change in the category of land use, the owner is required to submit a new tax declaration to the local tax authority in whose territorial jurisdiction the land is located, within 30 days from the date of the change of use, and owes the land tax according to the new situation starting from January 1 of the following year.
In case of a situation that determines a change in the land tax owed, the person owing the land tax is required to submit a declaration to the local tax authority in whose territorial jurisdiction the land is located, by the 25th of the month following the month in which that situation was recorded.

The submission of tax declarations is also an obligation for persons who benefit from exemptions or reductions from paying the land tax or fee.

Any person who owns land located in Romania owes an annual tax for it, except in cases where otherwise provided in this title.

In the case of acquiring land during the year, the owner is required to submit a new tax declaration to the local tax authority in whose territorial jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1 of the following year.

If the classification of the land according to the rank of the locality and zone changes during the year or if an event occurs during the year that leads to a change in the land tax, the tax is calculated according to the new situation starting from January 1 of the following year.
In the case of modification of the land use category, the owner is required to submit a new tax declaration to the local tax authority in whose territorial jurisdiction the land is located, within 30 days from the date of change of use, and owes the land tax according to the new situation starting from January 1 of the following year.
In the case of a situation that determines the modification of the land tax owed, the person who owes the land tax is required to submit a declaration to the local tax authority in whose territorial jurisdiction the land is located, by the 25th of the month following the month in which the respective situation was recorded.

The submission of tax declarations is an obligation also for persons who benefit from exemptions or reductions from payment of the land tax or fee.

Waste is collected selectively, as follows:

- the solid fraction (consisting of recyclable waste), made up of waste/waste mixtures (paper, cardboard, PET packaging, aluminum cans used as packaging for food products) which are handed over to the sanitation operator. Recyclable waste is collected free of charge, in order to reduce the amount of household waste produced by the population.

- the wet fraction is collected separately, in bins/containers, considered as representing the category of household waste and handed over to the sanitation operator. The tax for household waste is 23 lei/person/month.

The following categories of individual persons 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 completions, and individual persons stipulated by art. 1 of Government Ordinance no. 105/1999, approved with amendments and completions by Law no. 189/2000, with subsequent amendments and completions;
c) persons with severe or accentuated disabilities, persons classified in degree I disability and the legal representatives of minors with severe or accentuated disabilities and of minors classified in degree I disability.

The procedure mentions the documents required for the registration in the Agricultural Register of Mogosoaia Commune of legal entities.

Other information

The procedure mentions the documents required for issuing the Certificate regarding the holding of land under lease by an individual according to the records of Mogosoaia City Hall.

Any person who owns a means of transport that must be registered in Romania owes an annual tax for the means of transport, except in cases where otherwise provided in this chapter.

The tax on the means of transport is owed for the entire fiscal year by the person who holds the right of ownership over a means of transport registered in Romania as of December 31 of the previous fiscal year.

In the case of acquiring a means of transport, the owner is obliged to submit a declaration to the local tax authority within whose territorial jurisdiction the domicile, headquarters, or working point is located, as the case may be, within 30 days from the date of acquisition, and owes tax on means of transport starting from January 1 of the year following the registration of the means of transport.

If the means of transport is acquired in a state other than Romania, the owner is obliged to submit a declaration to the local tax authority within whose territorial jurisdiction the domicile, headquarters, or working point is located, as the case may be, and owes tax on means of transport starting from January 1 of the year following the registration of the means of transport in Romania.

Any person who owns a means of transport that must be registered/inscribed in Romania owes an annual tax for the means of transport, except in cases where this chapter provides otherwise.

The tax on the means of transport is owed for the entire fiscal year by the person who holds the ownership right over a means of transport registered or inscribed in Romania as of December 31 of the previous fiscal year.

In the case of acquiring a means of transport, its owner has the obligation to submit a declaration at the local tax authority where he/she has the domicile, headquarters, or working point, as the case may be, within 30 days from the acquisition date and owes tax on the means of transport starting with January 1 of the year following the registration or inscription of the means of transport.

In the case where the means of transport is acquired in a state other than Romania, its owner has the obligation to submit a declaration at the local tax authority where he/she has the domicile, headquarters, or working point, as the case may be, and owes tax on the means of transport starting with January 1 of the year following its registration or inscription in Romania.

The procedure mentions the documents required for issuing the Certificate regarding the Agricultural Role existing in the records of Mogosoaia City Hall.

This procedure regulates the method of issuing the certificate of attestation for the construction/extension of the building within the Mogosoaia Commune City Hall.

Other information

In the case that the request for the fiscal certificate is made by the public notary, he is obligated to attach the delegation given by the taxpayer (electronically signed).

If the applicant is a person other than the partner or administrator of the company, the consent given by the legal entity owning the real estate or movable asset (electronically signed) must also be attached.

Electronic fiscal attestation certificates will bear the digital signature. The original document is the one in electronic format. It may be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format. Any modification of the fiscal attestation certificates in electronic format leads to the loss of their validity.

Any person who owns a building located in Romania owes annual tax for that building, except in cases where the legislation provides otherwise.

In the case of constructing a building during the year, its owner is required to submit a declaration to the local tax authority where the building is located, within 30 days from the date of acquisition, and owes building tax starting from January 1st of the following year.

Any person who owns a building located in Romania owes 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 January 1 of the following year.

The procedure mentions the documents required for issuing the Certificate regarding the Agricultural Role existing in the records of Mogosoaia City Hall, for obtaining the Identity Card.

The procedure mentions the documents required for the registration in the Agricultural Register of Mogosoaia Commune of natural persons.

An individual or legal entity interested in receiving information from the local public administration authority regarding a property, land and/or buildings for the purposes defined in art. 6 of the law, may request a zoning certificate.

Notification regarding the commencement of construction works. The structure responsible for this procedure is the Urban Planning and Territorial Development Service, Urban Planning Department.

This procedure regulates the method of issuing the building/demolition permit within the Mogosoaia Commune City Hall.

This procedure regulates the method for issuing the acceptance report upon completion of works within the Mogosoaia Commune City Hall.