Registration of land in tax records, for the purpose of determining land tax, in the case of individuals*
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This procedure regulates the method of registering land in fiscal records, for the purpose of establishing land tax, in the case of individuals.
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An administrative fiscal act can be challenged by filing an appeal, which must be submitted within 45 days from notification, to the issuing fiscal authority, under penalty of forfeiture, in accordance with the provisions of Articles 268-270 of Law no. 207/2015 regarding the Fiscal Procedure Code, as subsequently amended and supplemented.
*Competent entities
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