For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings, owned by legal entities - model 2016 ITL 002*

For the registration of a building in the fiscal records, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the identification of legal entities in their relationship with the local tax authority, the Tax Registration Certificate (the document by which the tax registration code/unique registration code is individualized) is attached electronically. 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 must be attached electronically: the power of attorney and the attorney's identity document. 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 attorney's identity document will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration/modification of a building in the fiscal records, the following supporting documents are electronically attached, as applicable: - Administrator's own responsibility declaration for determining the final destination of the building, knowing the provisions of the criminal law regarding forgery in documents, which will include the mentions provided at point 6, Title IX of Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, accompanied by supporting documents, from which the destination of the building can be determined, namely: lease contracts, loan contracts or any other relevant documents; - The document of acquisition of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract/Donation act/Deed of payment/Adjudication act/Final and irrevocable/executable court decision, etc. 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, General Meeting or Board of Directors decision, respectively management board, by which the operation is approved, documents drawn up for each company separately, Protocol for handover-receipt of assets, Decision pronounced in public session, by which registration in the Trade Register of mentions regarding the aforementioned changes is ordered, Certificate of registration of mentions, as the case may be - Certificate of deregistration - documents filed/issued at/by the National Trade Register Office, regarding the merger/division; Authentic form is mandatory when a real estate (building and/or land) is the subject of property transfer. - In the case of newly constructed buildings: Building permit and/or permits, as applicable/Notice of commencement of authorized works to the issuing local public administration authority and to the State Construction Inspectorate;/Communication regarding completion of works execution – Form F.16, sent to the State Construction Inspectorate of Bucharest, kept in the construction's technical book,/Reception report at the completion of works, for buildings fully executed before the expiration of the execution term provided in the building permit, but no later than 15 days from the actual completion date of works,/Own responsibility declaration, knowing the provisions of the criminal law regarding forgery in documents, from which the date when the works were completed should emerge (for buildings fully executed before the expiration of the execution term provided in the building permit, but no later than 15 days from the actual completion date of works, for buildings fully executed at the term provided in the building permit, with the obligation to draw up the reception report within the term provided by law, as well as for buildings whose construction works were not completed within the term provided in the building permit and for which no extension of the permit validity was requested, as provided by law, at the expiration date of this term and only for the built area with basic structural elements of a building, specifically walls and roof, with the obligation to draw up the reception report within the term provided by law,/Declaration regarding the real value of the works executed based on the building permits in the case of individuals and legal entities,/Own responsibility declaration, knowing the provisions of the criminal law regarding forgery in documents, from which should emerge that all directly related investment expenses are included in the value declared to the fiscal authority;/ Trial balance sheet for the month of registration in the accounting records of the building's value, accompanied by the corresponding account sheet;/ Accounting balance sheet, for the previous financial years, registered with A.N.A.F., in case the building was acquired and undeclared in the last five fiscal years preceding the current year; - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of recovery and cancellation request, accompanied by the evaluation report for taxation and the handover-receipt report or any other similar document; The document attributing concession/lease/administration/use of a building, public or private property of the state, or of administrative-territorial units, (photocopy) accompanied by the certificate issued by the institution holding the building, from which should emerge the value of the building/space used in the building as well as the date of revaluations related to the building subject to the declaration, for the entire duration of the contract/contracts of lease/concession. - In the case of building reevaluation: Evaluation report for taxation, prepared by A.N.E.V.A.R. expert (National Association of Certified Evaluators of Romania), accompanied by proof that the evaluation results were registered in the A.N.E.V.A.R. fiscal information database (receipt/B.I.F.) and evaluator's stamp, valid at the date of issuance of the reports, containing the taxable values of the buildings, (original or photocopy) and Administrator's own responsibility declaration for determining the final destination of the building. - In the case of in-kind contributions, with transfer of ownership or by transfer of use rights (increase of share capital by in-kind contribution), for real estate (land, buildings, installations etc.) Updated/modified constitutive act or General Meeting or Board of Directors decision, respectively management board, regarding the increase of share capital by in-kind contribution – AUTHENTIC FORM ACT!, Handover-receipt protocol of assets, with their identification, when the identification data are not mentioned in the decision content), Decision pronounced in public session, by which registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, Guardianship consent, at transfer of use for a property of the “state”, Certificate of registration of mentions, It is important to mention that the value with which the share capital will be increased will be the one stated in the evaluation report. According to accounting regulations, the reevaluation made to determine the value of the share capital contribution should not be recorded in accounting, except in the case where this reevaluation is made at the end of the financial year. Any other document considered relevant for resolving the fiscal file; For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the tax records, for the purpose of determining the building tax, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*