For identifying individuals in relation to the local tax authority and establishing their tax domicile, the following documents are to be electronically attached, as applicable: - identity document; Birth certificate (in the case of a minor owner who does not have an identity card, in which case the tax declaration will be completed by their legal guardian); Fiscal registration certificate (a document that specifies the fiscal identification number/tax registration code and is used when the taxpayer does not have a personal numerical code). 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 tax authority, the following documents must be electronically attached: the power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authorization. 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 are electronically attached, as applicable: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; final and irrevocable/final and enforceable court decision, as applicable; adjudication deed; leasing contract and handover-receipt protocol; fiduciary contract; disposition issued by the Mayor of Bucharest Municipality; consolidation deed; subdivision deed etc.; - cadastral documentation (in case the land area does not result from the ownership deed or discrepancies are found between the areas entered in the ownership documents and the actual situation resulting from measurements). 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 natural persons - model 2016 ITL003*