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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.

*
Entitled persons
Regulated professions
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă


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I. Tax declaration*
Descarcă
Formular tipizat
For the registration of a land in fiscal records, the following forms must be filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for the determination of land tax/fee in the case of individuals - model 2016 ITL003*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
I.1 Annex 1 to the Fiscal Declaration model 2016 ITL003, in the case of individuals with tax residence in another state*
Descarcă
Formular tipizat
For the registration of land in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for the establishment of the land tax in the case of natural persons (model 2016 ITL003).*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
II. Identification documents*
Descarcă
Scanned document
For the identification of individuals in relation to the local tax authority and the establishment of their fiscal 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 fiscal declaration will be completed by the legal guardian); tax registration certificate (document by which the fiscal identification number/tax registration code is individualized and is used in cases where the taxpayer does not have a personal numeric code). For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
III. Representation documents*
Descarcă
Scanned document
For representing taxpayers in relation to the local tax authority, the following documents must be attached electronically: the power of attorney and the agent's identity document. The power of attorney must be electronically signed with a qualified electronic signature by the person granting the authorization. For conformity with the original, the agent's identity document must be electronically signed with a qualified electronic signature by the authorized person.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
IV. Supporting documents*
Descarcă
Scanned document
For the registration of a land in the fiscal records, the following supporting documents are attached electronically, as appropriate: sale-purchase contract; exchange contract; donation contract; certificate of inheritance; court judgment, final and irrevocable/final and enforceable, as the case may be; adjudication act; leasing contract and handover protocol; trust contract; order issued by the Mayor of Bucharest Municipality; joining act; partition act, etc.; cadastral documentation (if the land area does not result from the ownership document or if there are differences between the areas registered in the ownership documents and the real situation resulting from measurements). certificate attesting the registration of the land in the agricultural register and the land use category issued by the Secretariat Service, Agricultural Register within the City Hall of Sector 1; For conformity with the original, each document will be electronically signed with a qualified electronic signature.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents

Denumire

Tip document

Descarcă


-
Administrative fiscal act: Tax decision - the document will be signed with a qualified electronic signature and will be communicated to the taxpayer in electronic format, except in cases where there is a request to the contrary*
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:
15
Calendar days
Notification deadline:
10
Calendar days
Appeal routes

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.

*
Additional information
More info:
Links
None
Assistance and problem-solving services
None
Last updated: 
14 April 2026
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.
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.
General Directorate of Taxes and Local Fees of Sector 1*
*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.
General Directorate of Taxes and Local Fees of Sector 1*
Mures nr. 18-24, Sector 1, RO
Telefon: 031-2292904
Fax:
Email: info@impozitelocale1.ro
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