For registering the removal from the tax records of alienated land, the following form must be completed and electronically signed with a qualified electronic signature: - Declaration for the removal from records of buildings and alienated land, in the case of legal entities*

For the identification of legal entities in relation to the local tax authority, the following are attached electronically: - The tax registration certificate (the document by which the tax registration code/unique registration code is individualized) Note: The conformity with the original of the copies is performed by the taxpayer/payer by entering the mention "certified true to the original," according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, as subsequently amended and supplemented, and 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 attached electronically: - The power of attorney and the identity document of the authorized person, or the identity document of the administrator, as applicable. The power of attorney must be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. Note: The conformity with the original of the copies is carried out by the taxpayer/payer by writing the mention "certified true copy", according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, and each document will be electronically signed with a qualified electronic signature.*

For the removal of land from the fiscal records, the following supporting documents must be attached electronically, as applicable: 1) In case of property transfer: - The document of alienation of the land, which may be: Sale-purchase contract Exchange contract Deed of donation Deed in lieu of payment Adjudication deed Court decision, final and irrevocable/final and enforceable Etc. Authentic form is mandatory when a property (building and/or land) is subject to the transfer of ownership. 2) In case of mergers/divisions: - Merger/division project - Resolution of the General Meeting or the Board of Directors, respectively the directorate, approving the operation, documents prepared for each company individually - Handover protocol of assets - The ruling pronounced in a public session, ordering the registration in the Trade Register of mentions regarding the above modifications - Certificate of registration of mentions, as applicable - Certificate of cancellation - Documents submitted/issued to/by the National Trade Register Office related to the merger/division. Authentic form is mandatory when a property (building and/or land) is subject to the transfer of ownership. Note: The conformity with the original of the copies is performed by the taxpayer/payer by adding the note "conform cu originalul" (in accordance with the original), according to art. 64 para. (5) of Law no. 207/2015 on the Fiscal Procedure Code with subsequent amendments and completions, and each document shall be electronically signed with a qualified electronic signature.*