For the registration of land in the fiscal records, the following forms must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of land tax/levy in the case of legal persons - model 2016 ITL 004*

For the registration of a land in the tax records, the following form must be filled in and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the land tax/fee in the case of legal entities (model 2016 ITL004).*

For the identification of legal entities in relation to the local fiscal authority, the following documents are attached electronically, as applicable: The certificate of fiscal registration (document by which the fiscal registration code/unique registration code is individualized). For compliance 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 identity document of the proxy. 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 identity document of the proxy 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 are attached electronically, as applicable: - The acquisition deed, which may be, as the case: Sale-purchase contract, Exchange contract / Donation deed / Dation in payment deed / Award deed / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate property (building and/or land) is the subject of property transfer. - In the case of mergers/divisions: Merger/division project, General Assembly or Board of Administration, respectively directorate, resolution approving the operation, documents drawn up for each company separately, Handover protocol of goods, The ruling pronounced in public session, by which the registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, The registration certificate for amendments, as applicable - Deregistration certificate - documents submitted/issued to/by the National Trade Register Office regarding the merger/division; The authentic form is mandatory when a real estate property (building and/or land) is the subject of property transfer. - 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 protocol or any other similar document; - In the case of land owned by the public or private property 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 recording in the accounting records of the value of the land, accompanied by the account ledger; - The accounting balance sheet, for the previous financial years, registered at A.N.A.F., in case the land was acquired and undeclared in the last five fiscal years preceding the current year; - Property ledger / real estate asset sheet; - Certificate, issued by Sector 1 of Bucharest Municipality - Agricultural Register, relating to the land use category, for any category of land other than "land with constructions". For compliance 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 tax/fee on land in the case of legal entities - model 2016 ITL 004*