For the identification of natural persons in relation to the local tax authority and the establishment of their fiscal domicile, the following documents shall be electronically attached, as applicable: - identity document; Birth certificate (in the case of a minor owner who does not hold an identity card, in which case the tax declaration will be completed by their legal guardian); Fiscal registration certificate (a document by which the fiscal identification number/registration code is individualized and is used in case the taxpayer does not have a personal numeric code). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, the following documents are attached electronically: the power of attorney and the attorney-in-fact's identity document. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the power of attorney. For conformity with the original, the attorney-in-fact's identity document will be electronically signed with a qualified electronic signature by the attorney-in-fact.*

For the registration of a building in the tax records, the following supporting documents are attached electronically, as applicable: 1. In the case of buildings with residential use: - sale-purchase contract; exchange contract; donation contract; certificate of inheritance; court decision, final and irrevocable/final and enforceable as applicable; adjudication act; leasing contract and handover-receipt report; fiduciary contract; decision issued by the Mayor of Bucharest; building permit, notice announcing the start of works, works acceptance report, calculation sheet (regularization); union act; division act, etc.; - cadastral documentation, as applicable, and in its absence, the building sketch/sheet or other similar documents (in the case in which the area of the building does not result from the ownership document, or discrepancies are found between the areas listed in the ownership documents and the actual situation resulting from measurements); - energy performance certificate (in the case of acquisition of buildings with usable area over 50 sq.m.); 2. In the case of buildings with non-residential/mixed use, in addition to the documents mentioned above, the following are also attached, as applicable: - lease/loan for use contract; - evaluation report prepared by an authorized evaluator according to the property appraisal standards in force at the date of evaluation reflecting the value of the building as of December 31st of the year prior to the reference year; documents showing the final value of the construction works, in the case of new buildings constructed within the last 5 years preceding the reference year (copy); the document by which property right is transferred, in the case of buildings acquired within the last 5 years preceding the reference year (copy) (sale-purchase contract, donation contract, inheritance documents, etc., as applicable). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a building in the fiscal records, for the purpose of determining the building tax, the following form is completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by individuals - model 2016 ITL 001 In the case of buildings with mixed-use, the owner / authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay utilities.*