For the registration/modification of a building in the fiscal record, in order to establish the building tax, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing 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 establishing the building tax, the following form is completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate is attached electronically (a document by which the tax registration code/unique registration code is individualized). 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 fiscal authority, the following documents must be attached electronically: 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 administrator/legal representative of the legal entity. 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/modification of a building in the fiscal records, the following supporting documents shall be electronically attached, as applicable: - Affidavit by the administrator regarding the classification of the final destination of the building, acknowledging the provisions of the criminal law regarding forgery in documents, which will include the mentions provided in point 6, Title IX of Government Decision no. 1/2016 for the approval of the Methodological Norms for applying Law no. 227/2015 regarding the Fiscal Code, as amended and supplemented, accompanied by supporting documents showing the destination of the building, namely: lease contracts, loan for use contracts or any other relevant documents; - The document 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. The authentic form is mandatory when a property (building and/or land) is subject to the transfer of ownership. In the case of mergers/divisions: Merger/division project, General Assembly or Board of Directors, or Directorate decision, by which the operation is approved, documents drawn up for each company separately, Hand-over report of goods, Decision pronounced in public session, by which the registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, Certificate of registration of mentions, 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 property (building and/or land) is subject to the transfer of ownership. - In the case of newly constructed buildings: The building permit(s), as applicable, / Notification of commencement of authorized works to the issuing local public administration authority and to the State Construction Inspectorate; / Communication regarding completion of works – Form F.16, sent to the State Construction Inspectorate of the Municipality of Bucharest, kept in the technical book of the construction, / Final handover report upon completion of works, for buildings completed entirely before the expiry of the execution period provided in the building permit, but no later than 15 days from the actual completion date of the works, / Affidavit, acknowledging the provisions of the criminal law regarding forgery in documents, stating the date on which the works were completed (for buildings completed entirely before the expiry of the execution period provided in the building permit, but no later than 15 days from the actual completion date of the works, for buildings completed entirely at the term provided in the building permit, with mandatory drawing up of the final handover report within the legal term, as well as for buildings whose construction works were not completed within the term provided in the building permit and for which the validity of the permit was not extended, according to the law, on the expiry date of this term and only for the built-up area that has the basic structural elements of a building, namely walls and roof, with mandatory drawing up of the final handover report within the legal term, / Declaration regarding the real value of the works executed based on the building permits in the case of individuals and legal entities, / Affidavit, acknowledging the provisions of the criminal law regarding forgery in documents, stating that all expenses directly attributable to the investment are included in the value declared to the fiscal authority; / Trial balance sheet corresponding to the month in which the value of the building is recorded in the accounting records, accompanied by the relevant account statement; / Balance sheet, related to previous financial years, registered with A.N.A.F., in the situation where the building was acquired and not declared in the last five fiscal years preceding the current year; - In the case of taxpayers with lessee status: Financial leasing contract and/or novation contract / Proof of recovery and termination request, accompanied by the evaluation report for taxation and hand-over report or any other similar document; The document by which the right to use/lease/administration of a building, public or private property of the state, or administrative-territorial units is granted (photocopy) accompanied by a certificate issued by the institution owning the building, showing the value of the building/space held in use as well as the dates of revaluations of the declared building, for the entire period of the contract(s). - In the case of building revaluation: The evaluation 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 evaluation results have been registered in the A.N.E.V.A.R. fiscal information database (receipt/B.I.F.) and the valid evaluator’s stamp at the time of issuing the reports, including the taxable values of the buildings, (original or photocopy) and the affidavit by the administrator regarding the classification of the final destination of the building. - In the case of contributions in kind, with the transfer of ownership or by transferring the right of use (increase of share capital with contribution in kind), for immovable property (land, buildings, installations etc.): The updated/modifying articles of association or the General Assembly or Board of Directors, or Directorate decision regarding the increase of share capital by contribution in kind – DOCUMENT IN AUTHENTIC FORM!, Inventory hand-over protocol, with individualization of goods, when the identification details are not mentioned in the decision, Decision pronounced in public session, by which the registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, Guardian authority consent, for transfer of use for a “state” property, Certificate of registration of mentions. It is important to mention that the value by which the share capital will be increased will be the one stated in the evaluation report. According to accounting regulations, the revaluation carried out to establish the contribution value to the share capital should not be recorded in accounting, except when this revaluation is performed at the end of the financial year. Any other document considered relevant for resolving the fiscal file; For conformity with the original, each document shall 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 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*