For the identification of legal entities in relation to the local tax authority, the following documents are attached electronically, as applicable: The fiscal registration certificate (document by which the fiscal registration code/unique registration code is individualized). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: the authorization and the identity document of the authorized person. The authorization 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 of land in the fiscal records, the following supporting documents must be attached electronically, as appropriate: - The deed of acquisition, which can be, as the case may be: Sale-purchase contract, Exchange contract / Deed of donation / Deed of payment / Deed of adjudication / Court judgment, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a property (building and/or land) is the subject of property transfer. - In the case of mergers/divisions: The merger/division project, the Decision of the General Meeting or of the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company, the handover protocol of the assets, the ruling pronounced in public session ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, the registration certificate of mentions, as the case may be - the certificate of deletion - documents filed/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 the subject of property transfer. - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the handover protocol or any other similar document; - In the case of land owned by the public or private domain of the state or of administrative-territorial units, the document by which the land - public or private property of the state or administrative-territorial units - is granted under concession/lease/administration/use; - The trial balance for the month in which the value of the land is recorded in accounting records, accompanied by the corresponding account statement; - The balance sheet for previous financial years, registered with A.N.A.F., if the land was acquired and undeclared in the last five tax years prior to the current year; - The property record / the real estate record; - Certificate issued by Sector 1 of Bucharest Municipality - Agricultural Register, regarding the land use category, for any other land category than "land with buildings". For compliance 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 filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for the determination of the tax/fee on land in the case of legal entities - model 2016 ITL 004*