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Law No. 27 Of 17 May 1994 Concerning Taxes And Local Taxes

Original Language Title:  LEGE nr. 27 din 17 mai 1994 privind impozitele şi taxele locale

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LEGE no. 27 of 17 May 1994 *** on local taxes and fees
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 273 273 of 22 July 1998



Note * *) Republicated pursuant to art. IV of Government Emergency Ordinance no. 84 84 of 23 December 1997 , published in the Official Gazette of Romania, Part I, no. 375 of 24 December 1997, giving the texts a new numbering. Law no. 27 27 of 17 May 1994 was published in the Official Gazette of Romania, Part I, no. 127 127 of 24 May 1994 and has been amended by: - Government Ordinance no. 24 24 of 11 August 1995 , published in the Official Gazette of Romania, Part I, no. 193 193 of 25 August 1995 (approved by Law no. 114 114 of 29 November 1995 , published in the Official Gazette of Romania, Part I, no. 282 282 of 5 December 1995); - Law no. 105 105 of 24 June 1997 , published in the Official Gazette of Romania, Part I, no. 136 136 of 30 June 1997; -Government Ordinance no. 61 of 28 August 1997, published in the Official Gazette of Romania, Part I, no. 226 226 of 30 August 1997 (approved by Law no. 194 194 of 17 November 1997 , published in the Official Gazette of Romania, Part I, no. 324 324 of 24 November 1997); -Government Ordinance no. 68 of 28 August 1997, published in the Official Gazette of Romania, Part I, no. 227 227 of 30 August 1997 (approved and amended by Law no. 73 of 7 April 1998, published in the Official Gazette of Romania, Part I, no. 142 142 of 8 April 1998); - Government Emergency Ordinance no. 84 84 of 23 December 1997 , published in the Official Gazette of Romania, Part I, no. 375 375 of 24 December 1997 (approved and amended by Law no. 105 of 26 May 1998, published in the Official Gazette of Romania, Part I, no. 198 198 of 28 May 1998). + Chapter 1 General provisions + Article 1 Taxes and local taxes constitute own income of the budgets of administrative-territorial units and are regulated by this law. + Article 2 Money funds made up of local taxes and fees shall be used to cover the expenses that are financed from the own budgets of the administrative-territorial units, under the law. + Article 3 Individuals, legal entities, family associations, agricultural associations, economic units of some legal entities, as well as those of political and public organizations, public institutions, foundations and the like, units of worship, branches, branches and representations authorized to operate on the territory of Romania, belonging to foreign natural and legal persons, and similar ones, hereinafter referred to as taxpayers, have the obligation to pay taxes and fees local regulated by this law. + Chapter 2 Tax on buildings + Article 4 The tax on buildings is annual and is due by taxpayers for the buildings owned by them, regardless of where they are located and their destination. In the case of state property buildings, under the administration or use, as the case may be, of taxpayers, the tax on buildings is due by those who have them in administration or in use. For buildings that constitute the state housing stock, the building tax is due by the units that manage them. + Article 5 Tax on buildings property of individuals is calculated by applying a quota set by local councils, according to the law, which can be between 1.0-1.5% on the value set according to the criteria and rules of assessment set out in Annex no. 1 to the present law. + Article 6 For buildings of other taxpayers than those referred to in art. 5, the tax is calculated by applying the quota established by the local councils, according to the law, which can be between 1.0-1.5% on the value to which the buildings are registered in their accounting records. + Article 7 When determining the tax on buildings, in the case of taxpayers, except for those provided in art. 5, both the buildings in operation and those in reserve or conservation are envisaged. + Article 8 The buildings in operation and the value of which has been fully recovered by way of depreciation shall continue to be subject to tax on buildings, calculated on the basis of the value to which they were entered in the accounts. The list of buildings and constructions not subject to tax on buildings is given in Annex no. 2 to the present law. + Article 9 New buildings, acquired during the year, regardless of what form, shall be required from the first of the month following the month in which they were acquired. The tax is calculated on behalf of the new taxpayer, in proportion to the remaining time until the end of the year. + Article 10 The buildings demolished under the law, the destroyed buildings and those transmitted in the administration or, as the case may be, in the property of other taxpayers, during the year, shall be deducted from taxation starting from the first of the month following that in which the produced one of these situations. The decrease from taxation is granted only for the part of the demolished building, destroyed or transmitted in the administration or property of other taxpayers. + Article 11 The tax on buildings, in the case of individual taxpayers, is established on the basis of the declaration of taxation, submitted under the conditions of this law by the owner of the building to the territorial fiscal body within which the building is located. For other taxpayers, the tax is calculated by them by declaration of taxation, which is submitted to the territorial tax authorities and verified by them. + Article 12 The annual tax on buildings is paid quarterly, in equal installments, until the 15th inclusive of the last month of each quarter. + Chapter 3 Land tax + Article 13 Taxpayers, defined according to the law, who own land areas, located in municipalities, cities and communes, owe the land tax according to the provisions of the law. + Article 14 The land tax is established annually, in the fixed amount per square meter of land, differentiated by categories of localities, and within the localities, by area, as follows: -lei/m2-Area within the localityCategory of the city of municipalities A1209020 B705015 C4530-D3020- Taxpayers, individuals, who own land areas related to courts, unoccupied by buildings, up to 1,000 sqm including, located in municipalities, cities and communes, are exempt from land tax. For areas exceeding 1,000 sqm, tax on agricultural income is due, according to the legal provisions. + Article 15 The classification of land by area, within the localities, is done by the local councils, depending on the position of the land towards the center of the localities, the character of the respective area (living or industrial area), the proximity or the front of the communication routes, as well as of other elements specific to each locality. + Article 16 Taxpayers who acquire the right to property for some state property land, previously held in administration or in use, owe the land tax as of the first of the month following the month in which it occurred. modification. + Article 17 The tax on land located in the cities that pass in the category of municipalities or in the communes that pass in the category of cities, as the case may be, shall be amended accordingly to the new classification of the locality in which the lands are located, starting with 1 January of the year following the one in which this change occurred. + Article 18 The land tax, provided for in this chapter, does not apply to land for which the tax is paid for the use of state property land for purposes other than for agriculture or forestry, due according to the law. The land tax shall not apply to the land occupied by the buildings and constructions provided for in Annex no. 2, as well as the grounds of the cemeteries + Article 19 The land tax is established, amended and collected according to the provisions of art. 9-12. + Chapter 4 Tax on means of transport + Article 20 The duty on the means of transport with mechanical traction, belonging to the taxpayers, shall be determined according to the cylinder capacity of the engine, for each 500 cmc or fraction of capacity below 500 cmc, as follows: -cars-lei/year-4,000-buses, coaches, minibuses, trucks of any fel12,000-self-trains of any fel14,000-tractors registered in the records of police bodies 8,000-motorcycles, mopeds and scooter-2,000-bicycles and Motor1,500 tricycles. For trailers of any kind, semi-trailers and caravans, belonging to taxpayers, the annual fees shall be determined, depending on their capacity, as follows: Capacity-lei/year-a) up to a ton inclusiv6,000 b) between 1-3 tons inclusiv20,000 c) between 3-5 tons inclusiv30,000 d) over 5 tone38,000. For atase, the annual fee is set at the level of 50% of the tax due for motorcycles, mopeds and scooters. Cars, motorbikes with sidecar and motor tricycles belonging to invalids are exempt from the charge and are adapted to their invalidity. + Article 21 The cylindrical capacity of the engine and the capacity of the trailers shall be demonstrated with the identity card of the vehicle, respectively of the trailer, with the purchase invoice or with other legal documents showing them. + Article 22 The tax on means of transport on water, belonging to taxpayers, shall be established annually for each means of transport, as follows: -luntre, motorless boats, used for personal use and leisure-lei/year-1.000-motorless boats, used in other scopuri7,000-motor20,000 boats-bacuri, floating bridges 15,000-salupe40,000-yacht 500,000-tugs and slepuri200,000 -steamers-for every 1,000 tdw or fraction of 1,000 tdw50,000. The boats and luntrele, used by the locals of the Danube Delta and the Big Island of Braila for personal use, are not subject to the tax on means of transport. + Article 23 The charge on means of transport is due as of the first time of the month in which they were acquired, and in the case of alienation or deregistration during the year from the records of police bodies or port captains, as the case may be, the fee shall be yes to decrease as of the first of the month in which one of these situations occurred. + Article 24 The tax on means of transport shall be determined by the territorial fiscal bodies within which the taxpayers have their domicile or headquarters, as the case may be, on the basis of the declaration of taxation, submitted under the conditions of + Article 25 Public institutions, as well as legal entities that have as activity profile the public passenger transport, from inside the localities, are exempt from paying the tax on means of transport. The transport of passengers in common, from inside the localities, also refers to the one who goes a distance outside the locality, if the tariffs established under the conditions of public transport are practiced. + Article 26 The tax on means of transport shall be paid quarterly, in equal installments, until the 15th of the last month of each quarter. For the means of transport acquired during the year, the tax due shall be allocated in equal amounts to the remaining payment periods until the end of the year. Foreign natural or legal persons, who request the temporary registration of means of transport, have the obligation to pay the full tax due, on the date of taking into account by the tax authorities. + Chapter 5 Fees for issuing certificates, approvals and authorizations in the field of construction + Article 27 Certificates, notices and authorisations in the field of construction, issued to taxpayers, shall be subject to differentiated charges, depending on the value of the constructions or installations, the land area and the nature of the services provided, Thus: 1. Urban Planning Certificate: Land area for which the certificate is requested-m2 -Tax-lei-For urban areas: a) up to 1501,000-1.450 b) up to 2501.500-1.950 c) up to 5002,000-2.450 d) up to 7502,500-2.950 e) up to 1.0003.000-3,500 f) fish 1.0003.500 + 5 lei/m2for areas larger than 1,000 m2-for rural areas 50% of the tax provided for urban areas is charged. 2. Building permit for works that are authorized according to the law: -1% of the authorized value of the work or construction, including its installations, for works with value up to 1 billion lei inclusive; -0.5% for works over 1 billion lei, but not less than 10 million lei and not more than 300 million lei. For housing construction, taxes are reduced by 50%. The fees provided for in this paragraph shall not be due in the case of the issuance of authorisations for places of worship, including their annexed buildings, as well as for constructions whose beneficiaries are public institutions. 3. Authorization of drilling and excavations, necessary for geotechnical studies, topographic elevations, career exploits, ballasters, gas and oil wells, as well as other exploits: -for each sqm .............. 1,500-2,000 lei. 4. Authorization of provisional construction site constructions, necessary for the execution of basic works, if they were not authorized once with them: -3% of the authorized value of the provisional constructions. 5. Building permits for the organization of tent camps, cottages or campers, campsites: -2% of the authorized value of the work or construction. 6. Authorization of constructions for works of a provisional nature: kiosks, tonettes, cabins, exhibition spaces located on the paths and in public spaces, as well as for the location of bodies and billboards of display, of companies and advertisements: -for each sqm 600 lei, but not less than 3,500 lei. 7. The authorization to abolish, partial or total, the constructions and the furnishings shall be charged with 0,1% of their taxable value. In the case of partial abolition, the amount of the duty shall be calculated in proportion to the area 8. For the extension of the urbanism certificate, as well as the permits, according to the Law no. 50/1991 regarding the authorization of construction execution and some measures for the realization of housing, the fee that is charged is 50% of the original fee. 9. Authorizations for the works of connections and connections to public water, sewerage, gas, thermal, electricity and telephony networks: -for each installation 2,000-3,000 lei. 10. Opinion of the Urban Planning and Planning Commission Territory 10,000-15,000 lei. 11. Certificate of street nomenclature and address 2.000-2,500 lei. 12. Taxes for the issuance of permits of any kind, except those in the field of construction, as well as their annual visa A. Operating permits for gainful activities and their annual visa: a) for craftsmen and carausi1.700-2.500 lei b) for rachiu2,500-5,000 lei c) for free-professionisti5,000-8,000 lei d) for mills, presses oil and darace8.300-15,000 lei e) for other unforeseen activities more sus16.600-25,000 lei B. Operating health permits issued to taxpayers ............................................................ 3,400-5.000 lei. 13. Other works: a) heliographic children from cadastral plans or on other such plans, held by local councils, of each m2 of plan:-at scale 1:50010,000 lei-at scale 1:1.00015.000 lei-at scale 1:2,00020.000 lei; b) authorizations that give the right to execute project15,000 lei. + Article 28 The authorized value of the works for which duties are levied shall be determined on the basis of those declared by the applicant in the application for the issuance County councils and local councils, through the specialized technical bodies, will regularize the fee for the building permit, by declaring by the applicant the actual value of the work, within 15 days from the expiry date of the execution established by the building permit. + Article 29 Amount of taxes referred to in Article 27 27 section 1, 3, 6, 9, 10, 11 and 12 is established, within the limits provided by law, by county councils and local councils. The fees provided for in this chapter shall be paid before the issuing of certificates, notices and authorisations. Proof of payment of the fee shall be kept by the body which issued those documents. + Chapter 6 Fees for the use of advertising, display and advertising + Article 30 Taxpayers, defined according to art. 3, which use advertising means through display and advertising, owe the following fees: a) fees for advertising, display and advertising, due according to size: -under 0.5 m2 inclusive-lei/year-5.000-12,000-between 0.5 and 1 m2 inclusiv9,000-23,000-between 1 and 2 m2 inclusiv18,000-35,000-between 2 and 3 m2 inclusiv34,000-75,000-between 3 and 5 m2 inclusiv94,000-190,000-over 5 m226,000-70,000 for each m2or fraction; b) the fees provided for the companies installed at the place of the activity by the taxpayers: -up to 0.5 m2 inclusive-lei/year-3,000-4,000-between 0.5 and 1 m2 inclusiv5,000-8,000-between 1 and 2 m2 inclusiv7,000-12,000-over 2 m2 p5,000-8,000 entru each m2or fraction. For advertising posters and printed advertising, the fees provided in lit. a) and b) of this article shall be due on each copy and shall be reduced by 50%. Amount of the fees referred to in a) and b) shall be established by the local councils in the territory of which the advertising, display or advertisement is carried out, within the limits set out above. + Article 31 For companies, advertisements, displays and advertising made exclusively in a foreign language, the fees provided in art. 30 lit. a) and b) shall be increased by 5 times. + Article 32 Taxpayers, defined according to art. 3, which requests the service of advertising and advertising on external panels, means of transport and public display, for cigarettes, tobacco products and alcoholic beverages, except beer under 12% alcohol, on the basis of written contract, are obliged to pay at local budgets a fee of 20% of the contract value. The tax becomes chargeable on the date of entry into force of the The fee is not due for sponsored activities under the conditions provided by law. + Article 33 The fee for non-printed advertising posters and tickets is 1,000 lei for each copy. The payment of the tax is made by applying tax stamps-peak and matca-so that it cannot be stripped and reused. + Article 34 Taxpayers who carry out advertising and advertising in the account of others, through the exposure of posters and billboards for advertising and advertising, under conditions other than those provided in art. 32 and 33, are obliged to pay a fixed fee, equal to the tax provided in art. 30 lit. a). For objects displayed for advertising and advertising purposes in the account of others and not intended for sale and conduct of their own activity, a monthly fee of 5,000 lei/object is paid. + Article 35 Advertising fee, display and advertising, due according to art. 30, 31 and 34, shall be paid in advance to the budget of the local council within which advertising, display or advertising is carried out. In situations where advertising or advertising has a duration of more than one year, the fee shall be paid during the month of January of each year. + Article 36 Fee for advertising and advertising, due according to art. 32 32 and 33, shall be paid to the budget of the local council within which these activities are carried out, until the 10th of the month following that in which the tax has become chargeable and collected respectively. + Article 37 The making of posters and advertising or advertising tickets by individuals or legal entities can be carried out only after proof of payment of the fee for the entire circulation is made. The printing of the printed circulation, the amount of the display fee and its payment document shall be entered in the printing press. + Chapter 7 Fee for stay in tourist resorts + Article 38 For the stay, for a duration of more than 48 hours, in tourist resorts, declared according to the law, the local councils of communes, towns and municipalities, as the case may be, establish the fee for the stay in the respective tourist resorts. The fee for stay in tourist resorts is paid by individuals over the age of 18. + Article 39 People who are domiciled in these localities, those away in the interest of the service, tourists staying at tourist chalets outside tourist resorts, people with disabilities, pensioners of any kind, students and students are exempt from the payment of the fee for the stay in tourist resorts. + Article 40 The fee for the stay in the tourist resorts is collected by the legal entities through which the accommodation is carried out or the spa treatment is done, once with the tourist record, and it flows to the budget of the local council in days from this date. + Article 41 If the fee for stay in tourist resorts is included in the receipt or in the cost of the rest and treatment ticket, the legal entities provided in art. 40 will pay to the budget of the local council the amount related to it, recovered from the travel agencies through which the receipt or the rest and treatment ticket was capitalized, within 10 days of the tourists ' taking into account. + Chapter 8 Other local taxes + Article 42 In the exercise of their duties under the administration of the public and private domain of administrative-territorial units, local or county councils, as the case may be, may institute fees for: temporary use of public places; holding in property or in use, as the case may be, of machinery authorized to operate for the purpose of obtaining income; visiting museums, memorial houses, historical monuments, architecture and archaeology, as well as other taxes. The amounts arising from the charges referred to in the preceding paragraph shall constitute own income of the local + Article 43 Local councils may also establish other taxes, other than those regulated by law, for public services created at the level of communes, cities, municipalities or counties, in order to satisfy some needs of the inhabitants, provided that fees charged to at least provide cover for expenses with the establishment, maintenance and, where appropriate, the operation of such services. The special fees, established according to the previous paragraph, constitute income with special impairment of local budgets, being intended to satisfy the purposes for which they were established. The remaining unused amounts, established at the end of the budget year as the difference between the revenue received and the expenditure incurred, shall be carried over to the following year by the same + Article 44 The establishment of new taxes shall be published in the press and shall be displayed at the premises of the local councils, as well as in other public places, at least 30 days before the application. + Article 45 For the record, tracking and collection of taxes provided in art. 38 and 43, local councils can use, for localities where the volume of taxes justifies it, staff employed by civil conventions, paid on the basis of tariffs from receipts established as such by the respective local councils. The amounts paid as a draw are subject to payroll tax, under the law. + Chapter 9 Common and transitional provisions + Article 46 Taxpayers are obliged to submit declarations of taxation to the territorial tax authorities within which they are domiciled, their premises are taxable or taxable, as the case may be, within 30 days from the date of acquisition of the buildings, construction, land, means of transport and other goods subject to tax obligations, according to this law, or from the date on which changes that lead to the modification of the tax or the tax due have occurred. + Article 47 For the term non-payment of local taxes and fees, increases of delay are due, according to the legal provisions in the matter. If the last day of the payment period is non-working day, the payment of the tax or the tax, as the case may be, shall be made without delay increases, on the working day immediately following. In situations where taxes and local taxes due have not been established as a result of failure to submit the declaration or the declared data does not correspond to the reality, the establishment or modification of the tax or the tax, as the case may be, can be done prior to the one in which the finding was made. The limitation period for the right to require enforcement is 5 years. The tax or tax, respectively the tax or tax difference, established under the conditions mentioned in this article, shall be paid within 30 days from the date of communication. The tax or tax differences established shall be calculated increases of delay from the date when the tax or tax was due. The official responsible for the timely non-establishment of taxes and fees due shall be pecuniary, within the limit of the calculated delay increases. + Article 48 Objections, appeals and complaints made to the acts of control or taxation shall be settled according to the legal provisions in the matter. + Article 49 The local councils of the communes, towns, municipalities, sectors of the city of Bucharest, as well as the county councils and the General Council of the Municipality of Bucharest may grant, on a case-by-case basis, for duly justified reasons, in the case taxes and fees that are income of their budgets and have not been paid within, instalments to payment in no more than 12 monthly installments, deferrals to payment by the end of the calendar year, as well as discounts or exemptions from increases of delay related to unpaid local taxes and fees. The tax on buildings and constructions used exclusively in agriculture, as: stables, saivane, paddocks, sheds and patulas for the storage of feed and agricultural products and other such buildings and constructions, is reduced by 50% to Date of 31 December 1998. Local taxes and fees, set in fixed amounts, will be increased or decreased, annually, by the local councils of communes, cities, municipalities and sectors of Bucharest, by up to 30%. The amending Decision shall be adopted by 31 October of each year and shall apply in the following year. + Article 50 Individuals, war veterans, and those provided to art. 1 of Decree-Law no. 118/1990 , republished, are exempt from paying local taxes and fees regulated by this law. Individuals, widows of war, are exempt from taxes and fees provided to the head. II, III and VII. For the taxes on the head. II and III, the exemptions also apply to the unmarried widows of war veterans. Provisions art. 10 10 para. 1 lit. k) of Law no. 42/1990 for the honor of the heroes-martyrs and the granting of rights to their descendants, to the injured, as well as to the fighters for the victory of the Revolution of December 1989, republished, regarding the exemption from the payment of taxes and fees the related land, for hycomat cars and mototricycles, shall also be maintained under the conditions of this Law. The facilities provided for in this Article shall be granted to the natural persons mentioned above, 100% for their own goods and 50% for the common property of the spouses, established according to the legal provisions, in cases where one of the spouses benefit from the said facilities. The exemption from local taxes and duties shall be granted in proportion to the period remaining until the end of the year, starting from the month following that in which the persons concerned present the supporting documents certifying that situation. They are exempt from paying local taxes and fees, regulated by this law, the testamentary foundations constituted according to the law, in order to establish, maintain, develop and help national cultural institutions, as well as to support actions of a humanitarian, social and cultural nature. + Article 51 Taxpayers from abroad, with activity in Romania, pay local taxes and fees, related increases and contravention fines established according to this law, in lei, by converting the necessary currency to the exchange rate in force on the date when payment is made. + Article 52 It constitutes contraventions to this law the following facts, if, according to the criminal law, it does not constitute a) the deposition of the taxation declarations referred to in art. 46 46; b) failure to submit the taxation declarations provided for in art. 46. The contravention mentioned in letter a) is sanctioned with a fine of 100,000 lei to 250,000 lei, and the one from lit. b), with a fine from 250,000 lei to 1,000,000 lei. The finding of contraventions and the application of sanctions are made by the territorial fiscal bodies. The above mentioned contraventions apply to the provisions Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25-27. The provisions of this Article shall not apply to taxpayers, legal persons, for which specific legal provisions apply. + Article 53 The establishment, finding, control, tracking and collection of local taxes and fees, late increases, as well as fines are carried out by the specialized bodies of the local councils. During 1998, the local councils have the obligation to organize specialized compartments, in order to take over the duties provided in par. 1, established according to the legislation regarding the local public administration, starting with January 1, 1999, the date until which they will be carried out through the territorial bodies of the Ministry of Finance. A new procedure for the resolution of objections, appeals and complaints to control or taxation acts will be adopted from 1999 onwards. + Article 54 In the case of non-payment of taxes and local taxes regulated by this law, the territorial fiscal bodies and local council bodies, for those established by them, may order the payment of the outstanding amounts from the accounts of the agents economic, on the way of bank settlement, which constitutes an enforceable title, or by the application of the foreclosure grades, provided by law, on the patrimonial elements of the debtors. + Article 55 Within 60 days from the date of entry into force of this law the Government will approve, on the proposal of the Ministry of Finance, rules on calculation methodology, appropriate formulary regarding the settlement and pursuit of taxes and local taxes *). + Article 56 Failure to comply with the provisions of this law shall entail disciplinary, contravention or criminal liability, as appropriate, as well as material or civil, according to the legal provisions + Article 57 Taxes and local taxes, regulated by this law, constitute income of local budgets of administrative-territorial units in which taxpayers have their domicile, headquarters or in which the taxable or taxable goods are located, with the exception of taxes which, according to the legal provisions, are managed, administered and used as extra-budgetary income. + Article 58 Local taxes and fees, set in fixed amounts, the taxable amounts set out in Annex no. 1, as well as fines are indexed, annually, by decision of local councils, until November 30 of each fiscal year, based on the inflation index for a period of 12 months, which ends on November 1 of the same year and then when its growth exceeds 20% **). ------------ Note *) By Government Decision no. 506/1994, published in the Official Gazette of Romania, Part I, no. 254 of 9 September 1994, the Rules on the calculation methodology and the corresponding formulary regarding the settlement of local taxes and fees, rectified in the Official Gazette of Romania, Part I, no. 296 296 of 19 October 1994. Note ** **) See also art. II of Government Emergency Ordinance no. 84/1997 ,, as amended by Law no. 105/1998, published in the Official Gazette of Romania, Part I, no. 198 198 of 28 May 1998. + Article 59 The provisions of this law also apply to individuals and foreign legal entities, in so far as, through conventions or other international agreements to which Romania is part or, on the basis of reciprocity, it is not established otherwise. + Article 60 In the case of local taxes and fees due by December 31, 1997 inclusive, for pending appeals and for complaints to the courts, the legislation in force until this date applies. + Article 61 The provisions of this law shall apply from the first of the month following its publication in the Official Gazette of Romania, except for the head. II, III and IV, which will apply from 1 January 1995 *). + Article 62 On the date of application of the provisions of this Law Law no. 25/1981 on local taxes and fees; Decree no. 425/1981 on the establishment and collection of local taxes and fees; Decree no. 504/1957 on the production, sale, circulation and disposal of alcoholic beverages; art. 6 of Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 ,, and section 3 3 in the head. I, section 5, 6, 7 and 9 of the head. II of the Annex to that ordinance; 8 lit. a), b) and c) paragraph 3 ^ 1 of Law no. 114/1992 ;; art. 2 2, 3, 5, 6 and Annexes no. 2 2, 3 and 4 of Law no. 45/1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons and the introduction of the payment of the tax on means of transport with mechanical traction and means of transport on water, held by the autonomous, commercial companies and other economic agents organized as legal entities; Government Ordinance no. 26/1992 on fees for issuing certificates, notices and authorisations in the field of construction; head. VIII, XII, XIII, XIV, XV, XVI AND XVII of Annex no. 2 2 to Government Ordinance no. 10/1993 on the updating, according to the rate of inflation, of taxes fixed in fixed amounts for services rendered in favour of natural and legal persons, as well as any other provisions to the contrary * *). ------------ Note *) See also the dates of entry into force of the amending normative acts. Note **) See also the abrogations introduced by the amending normative acts. + Annex 1 TAXABLE VALUES PER SQUARE METRE to buildings and other constructions belonging to natural persons No. crt. The way and the destination of buildings and other constructionTaxable value on m2-lei-I. Buildings and other constructions located in the communes, as well as in the villages belonging to the municipalities and towns 3: a) with walls made of burnt brick, stone, concrete and other materials similar to 6.700 b) with wooden walls, unburned brick, valatuci, adobe, beaten earth and other similar materials. 3: a) with walls made of burnt brick, stone, concrete and other materials4.800 b) with wooden walls, unburned brick, valatuci, adobe, beaten earth and other similar materials2,000 3.Buildings and other constructions for any destination, with walls of any kind, covered with reeds, straw, cane or coceni2,000 II. Buildings and other constructions located in municipalities and cities, as well as in their component localities 1.Constructions, with the exception of those in section 2-6: a) with concrete walls or reinforced concrete frames:-with central heating 16.800-without central heating 15.700 b) with burnt brick or stone walls-without reinforced concrete frames-and other similar materials:-with installations (water, light etc.) 14.500-without installation11.600 c) with wooden walls, unburned brick, valatuci, adobe, beaten earth and other similar materials:-with installations (water, light, etc.) 6.700-without installation5.800 2.Construction-annexes outside the body Main buildings: a) with walls made of burnt brick, stone, concrete and other similar material2.900 b) with wooden walls, unburned brick, valatuci, adobe, beaten earth and other similar materials1,500 3.Buildings serving for professional occupations (workshops, etc.): a) with walls made of burnt brick, stone, concrete and other similar material7.300 b) with wooden walls, unburned brick, valatuci, adobe, beaten earth and other similar materials4.400 4.Livable base60% 5.Habites50% of the norm per m2 of the building that includes 6.Pivnite from the body of buildings: a) plastered or pavate50% b) not specified and unpaved 30% + Annex 2 LIST buildings and constructions not subject to tax 1. Buildings of public institutions, except those used for other purposes. 2. Buildings that, according to the law, are considered historical monuments, of architecture and archaeology, as well as museums and memorial houses, except for their spaces used for economic or commercial activities. 3. Buildings that, by destination, constitute places of worship, belonging to the cults recognized by the law. 4. Construction and funeral facilities in cemeteries. --------------