For the registration of a land in the fiscal records, the following forms are completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on land in the case of legal entities - model 2016 ITL 004*

For the registration of a land in the fiscal record, the following form is completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for determining the tax/fee on land in the case of legal entities (model 2016 ITL004).*

For the identification of legal entities in relation to the local tax authority, the following documents are attached electronically, as applicable: The tax registration certificate (the document by which the tax registration code/unique registration code is individualized). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in their relationship with the local fiscal authority, the following documents are attached electronically: the authorization and the identity document of the authorized person. The authorization will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For conformity with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a land in the fiscal records, the following supporting documents shall be attached electronically, as applicable: - The acquisition document, which may be, as the case may be: Sale-purchase contract, Exchange contract / Deed of donation / Deed of giving in payment / Deed of auction / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate property (building and/or land) is subject to the transfer of ownership. - In the case of mergers/divisions: Merger/division project, Decision of the General Meeting or of the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company separately, Protocol of handover and receipt of goods, Final decision pronounced in public session ordering registration in the Trade Register of the mentions regarding the above-mentioned changes, Certificate of registration of mentions, as the case may be - Certificate of deregistration - documents submitted/issued to/by the National Office of the Trade Register, concerning the merger/division. The authentic form is mandatory when a real estate property (building and/or land) is subject to the transfer of ownership. - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the handover-receipt report or any other similar document; - In the case of land belonging to the public or private ownership of the state or administrative-territorial units, the document by which the land - public or private property of the state or administrative-territorial units - is granted for concession/lease/administration/use; - The trial balance corresponding to the month of registration in the accounting records of the value of the land, accompanied by the corresponding account statement; - Balance sheet, related to previous financial years, registered with A.N.A.F., in the situation where the land was acquired and undeclared in the last five fiscal years preceding the current year; - Property sheet / real estate record sheet; - Certificate, issued by Sector 1 of Bucharest Municipality - Agricultural Register, concerning the category of land use, for any other land category than “land with buildings”. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms are completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the land tax/fee in the case of legal entities - model 2016 ITL 004*