All adult individual taxpayers between 18 and 65 years old, as well as adult individuals over 65 years old with incomes higher than 1604 lei, who reside in Mogoșoaia commune are liable to pay the sanitation tax, as follows:
-for household waste the tax is 23 lei/person/month.
For families composed of more than 5 (five) members, the tax is 115 lei/family/month.
Adult individuals between 18 and 65 years old, as well as adult individuals over 65 years old with incomes higher than 1604 lei are required to pay this tax according to the number of persons in each family or the number of persons registered at a given address.
The owner of the dwelling is obliged to submit a declaration for establishing the sanitation tax for individuals, including all persons between 18 and 65 years old, as well as adult individuals over 65 years old with incomes higher than 1604 lei who reside at that address (family members, relatives, tenants, temporary residents, etc.)
Taxpayers aged over 65 years must prove their income level with a pension slip, or, if they have no income, by a self-declaration.
Calculation of the sanitation tax for adult individuals between 18 and 65 years old, as well as adult individuals over 65 years old with incomes higher than 1604 lei is based on the declaration for establishing the sanitation tax for individuals, which must be submitted within 30 days from the date of acquiring the property or from the occurrence of any changes regarding the number of persons residing in the building.
The declaration will be made under own responsibility, under the penalties applied for forgery in public documents.
In case of non-submission of the declaration, the payment obligation will be established automatically by the specialty bodies in the amount of 115 lei/family/month, until the obligation to submit the declaration is fulfilled.
Failure to submit the declaration or the corrective declaration, as well as submitting them after the deadline constitutes a contravention and is sanctioned with a warning or, as the case may be, with a fine ranging from 70 lei to 279 lei.
The sanitation tax is paid in 2 equal installments, respectively:
a) installment I, until March 31 inclusive, for the period January-June;
b) installment II, until September 30 inclusive, for the period July-December.
For non-payment by the due dates, late payment increases are owed at a rate of 1%, calculated for each month or fraction of a month, starting with the day immediately following the due date and until the date the debt is cleared, inclusive.
For individual households or apartment blocks, from other types of users in the field of production, services, commerce, etc., selective collection of municipal waste and similar waste will be carried out, in bins, containers or plastic bags, which provide a high degree of sanitary safety and environmental protection, corresponding to each type of waste or waste mixture, provided by the sanitation operator.
The waste is collected selectively, as follows:
- solid fraction (consisting of recyclable waste), composed of the mixture of waste (paper, cardboard, PET packaging, aluminum cans used as food packaging) which is handed over to the sanitation operator. Recyclable waste is collected free of charge, to reduce the quantity of household waste produced by the population.
- wet fraction is collected separately, in bins/containers, considered as household waste category and handed over to the sanitation operator. The tax for household waste is 23 lei/person/month.
Adult individuals between 18 and 65 years old, as well as adult individuals over 65 years old with incomes higher than 1604 lei who do not collect waste selectively will be notified, and if they do not comply within 30 days will pay a sanitation tax amounting to 46 lei/month/person until submitting a declaration through which they undertake to pre-collect waste selectively. This declaration is submitted at the Mogoșoaia Commune registry, and the reduction of the tax to the initial amount of 23 lei will take effect in 30 days from the submission of the declaration.
If after submitting the declaration the person in question does not respect the commitment, they will pay a fine between 500-2500 lei.
The following categories of individuals are exempt from paying the sanitation tax:
a) war veterans, war widows and unre-married widows of war veterans;
b) persons provided for in art. 1 of Decree-Law no. 118/1990, republished, with subsequent amendments and completions, and individuals provided for in 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 as degree I invalidity and legal representatives of minors with severe or accentuated disabilities and of minors classified as degree I invalidity.
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