For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate (the document by which the tax registration code/unique registration code is individualized) is attached electronically. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local fiscal authority, the following documents are attached electronically: the authorization and the authorized person's identity document. The authorization will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance 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/modification of a building in the fiscal records, the following supporting documents are electronically attached, as applicable: - Declaration on one's own responsibility, if the building is used for residential purposes, knowing the provisions of criminal law regarding forgery in documents, which will include the mentions provided at point 6, Title IX of Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, accompanied by supporting documents, indicating the purpose of the building, namely: lease contracts, loan for use contracts or any other relevant documents; - The act of acquisition of the building, which may be, as applicable: Sale-purchase contract, Exchange contract / Donation deed / Payment in kind deed / Award deed / Court decision, final and irrevocable/final and enforceable, etc. Authentic form is mandatory when a property (building and/or land) is the object of property transfer. In the case of mergers/divisions: The merger/division project, the Decision of the General Assembly or the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company separately, the protocol for the handover of goods, the conclusion pronounced in a public meeting, ordering the registration in the Trade Register of the mentions regarding the above modifications, the certificate of registration of mentions, as applicable - The certificate of deletion - documents submitted/issued to/by the National Trade Register Office, regarding merger/division; Authentic form is mandatory when a property (building and/or land) is the object of property transfer. - In the case of newly constructed buildings: Building permit / Reception report at the completion of works (for buildings fully completed before the expiration date specified in the building permit, but drawn up no later than 15 days from the actual completion date of the works, as well as for buildings fully completed at the date specified in the building permit, from this date, with the obligation to draw up the reception report within the term provided by law) and/or Partial reception report, recording the stage of the works, as well as the built-up area based on which the building tax is determined, for buildings whose construction works were not completed at the term specified in the building permit and for which the extension of the permit validity was not requested, according to the law, at the date of expiration of this term and only for the built-up area that has the basic structural elements of a building, namely walls and roof /Document attesting the settlement of the fee for the building permit / Announcement of the start of authorized works to the local public authority issuing the permit and to the State Construction Inspectorate / Declaration on one's own responsibility, knowing the provisions of criminal law regarding forgery in documents, indicating that all expenses directly attributable to the investment are included in the value declared to the tax authority, as well as the date when the works were fully executed / Analytical sheet of account 231 – ongoing investments - Trial balance corresponding to the month of registration in the accounting records of the building's value, accompanied by the sheet of the corresponding account; - Accounting balance sheet, of the previous financial exercises, registered with A.N.A.F., in the situation where the building was acquired and undeclared in the last five previous fiscal years to the current year; - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract / Proof of recovery and termination request, accompanied by the appraisal report for taxation and the handover report or any other similar document; - The document by which a building, public or private property of the state, or of the administrative-territorial units, is assigned for concession/lease/administration/use (photocopy) accompanied by a certificate issued by the institution holding the building, indicating the value of the building/space in the building held in use as well as the dates of revaluation of the building subject to declaration, for the entire duration of the lease/concession contracts. - In the case of building revaluation: Appraisal report for taxation, drawn up by an A.N.E.V.A.R. expert (National Association of Authorized Evaluators of Romania), accompanied by proof that the appraisal results were recorded in the A.N.E.V.A.R. fiscal information database (receipt/B.I.F.) and the evaluator's stamp, valid at the date of the report issuance, including the taxable values of the buildings, (original or photocopy); For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration of a building in the fiscal records, for the purpose of determining the building tax, the following form is completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for the determination of the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities – model 2016 ITL 002*