Declaration of buildings in the fiscal records, for the purpose of determining the building tax/fee, in the case of individuals*
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Registration of buildings in the tax records, for the purpose of setting the building tax/fee, in the case of individuals.
Any person who owns a building located in Romania owes an annual tax for that building, except in cases where the legislation provides otherwise.
In case of acquiring a building during the year, the owner is required to submit a declaration to the local tax authority in whose territorial jurisdiction the building is located, within 30 days from the date of acquisition, and owes building tax starting from January 1st of the following year.
The declaration of buildings for taxation purposes and their registration in the records of the local public administration authorities represents a legal obligation of taxpayers who own these properties, even if they were built without a construction permit.
*Entitled persons
Regulated professions
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
-
Tax declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by individuals - Model 2016 ITL - 001.*
Descarcă
For registering/modifying a building in the fiscal records, for the purpose of establishing the building tax, the form must be downloaded, completed, and electronically signed with a qualified electronic signature.*
Annex to the Tax Declaration for determining the tax/levy on residential/non-residential/mixed-use buildings, owned by individuals*
Descarcă
For registering a building in the fiscal records, in the case of individuals residing in a member state of the European Union, for the establishment of the building tax, the Annex must be filled in and electronically signed with a qualified electronic signature. Note: The document is mandatory only for individuals residing in a member state of the European Union.*
Identification document*
Descarcă
For the identification of individuals in relation to the local tax authority and the establishment of their tax domicile, the following documents are 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 the minor's legal guardian); - Fiscal registration certificate (a document which indicates the fiscal identification number/registration code and is used in the case where the taxpayer does not have a personal numeric code). Note: The conformity of the copies with the original is performed by the taxpayer/payer by adding the mention "certified true to the original," and each document will be electronically signed with a qualified electronic signature.*
Representation/Power of Attorney*
Descarcă
For representing taxpayers in their relationship with the local tax authority, the following documents are attached electronically: - Power of attorney bearing handwritten signature - Identity document of the authorized representative. Note: The authenticity of copies with the original is performed by the representative/authorized person by adding the mention "certified true copy," and each document will be electronically signed with a qualified electronic signature.*
Supporting documents*
Descarcă
For the registration/modification of a building in the fiscal records, the following supporting documents are attached electronically, as applicable:
1. In the case of buildings with residential use:
- sale-purchase contract; certificate of inheritance; donation deed; final court judgment; partition and sale-purchase deed; maintenance contract; exchange contract; dismemberment deed, etc.
- cadastral documentation, as applicable, and in its absence, the sketch/file of the building or other similar documents (in case the surface area of the building does not result from the ownership document or discrepancies are found between the areas listed in the ownership documents and the actual situation resulting from measurements);
2. In the case of newly built buildings:
- Construction permit and Completion Reception Minutes, drawn up by the Urbanism Department within the Sfântu Gheorghe City Hall
- Demolition permit and the concluded report concerning the demolished area, completion date of the work, if applicable
- Layout plan for each level of the building and site plans
3. In the case of buildings with non-residential/mixed use, in addition to the above-mentioned documents, the following may also be attached, as applicable:
- Lease/loan for use contract;
- Evaluation report prepared by an authorized evaluator, in the last 5 years prior to the reference year, submitted to the local tax authority before the first payment deadline in the reference year.
- Documents showing the final value of construction works, in the case of newly built buildings in the last 5 years prior to the reference year;
- The deed transferring ownership rights, in case of buildings acquired in the last 5 years prior to the reference year
Note:
- If the evaluation report is submitted after the first payment deadline in the reference year, it will take effect starting January 1 of the following fiscal year.
- The compliance with the original of the copies shall be carried out by the taxpayer/authorized representative by inserting the statement "certified true copy," and each document shall be signed electronically with a qualified electronic signature.*
Fees
Title
Payment method
Value
Currency
None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
10
Calendar days
Notification deadline:
1
Calendar days
Appeal routes
In accordance with the provisions of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and completions, an appeal may be lodged against the measures ordered by the fiscal administrative act, which can be submitted, within 45 days from the communication, at the headquarters of the General Directorate of Economic and Municipal Public Finances Sfântu Gheorghe, under penalty of forfeiture.
*Additional information
More info:
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Assistance and problem-solving services
None
Last updated:
15 January 2024
Publicat de către:
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Institution responsible with document:
Publicat de către:
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a particular point or idea. Paragraphs are usually an expected part of
formal writing, used to organize longer prose.
City Hall of Sfantu Gheorghe*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
str. 1 Decembrie 1918 nr. 2
Telefon:
0736883567
Fax:
0267311303
Email:
impozitesfgheorghe@sepsi.ro
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