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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Law No. 27 of 17 May 1994 * Reprinted on taxes and local taxes published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 273 of 22 July 1998 Note *) Republished pursuant to art. IV of the Emergency Ordinance of Government No. 84 of 23 December 1997, published in Official Gazette of Romania, part I, no. 375 of 24 December 1997, giving it a new texts.

Law No. 27 of 17 May 1994 has been published in the Official Gazette of Romania, part I, no. 127 of 24 May 1994 and amended by:-the Government Ordinance. 24 of august 11, 1995, published in the Official Gazette of Romania, part I, no. 193 of 25 august 1995 (approved by law No. 114 of 29 November 1995, published in the Official Gazette of Romania, part I, no. 282 of 5 December 1995);
-Law No. 105 of 24 June 1997, published in Official Gazette of Romania, part I, no. 136 of 30 June 1997;
-Order No. 61 of 28 august 1997, published in Official Gazette of Romania, part I, no. 226 of 30 august 1997 (approved by law No. 194 of 17 November 1997, published in Official Gazette of Romania, part I, no. 324 of 24 November 1997);
-Order No. 68 of 28 august 1997, published in Official Gazette of Romania, part I, no. 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 of 8 April 1998);
-Emergency Ordinance of Government No. 84 of 23 December 1997, published in Official Gazette of Romania, part I, no. 375 of 24 December 1997 (approved and amended by law No. 105 of 26 May 1998, which was published in the Official Gazette of Romania, part I, no. 198 of 28 May 1998).


Chapter 1 General provisions Article 1 the local taxes and fees shall constitute revenue of the budgets of administrative-territorial units and are regulated by this law.


Article 2 money Funds made up of taxes and local taxes are used to cover expenditure which is financed from budgets of administrative-territorial units, in accordance with the law.


Article 3 individuals, legal entities, associations, agricultural associations, economic units of legal entities, as well as those of the political and public organizations, public institutions, foundations and others also worship units, subsidiaries, branches and representative offices authorised to operate on the territory of Romania, foreign natural and legal persons, and the like, referred to as taxpayers are required to pay local taxes and duties regulated by this law.


Chapter 2 tax on income tax Article 4 buildings buildings is annual and is due by the tax payers for the buildings in their property, regardless of where they are located and their destination.
In the case of State-owned buildings in administration or, where applicable, of tax payers, tax on buildings is due to those people who have in the administration or in use.
Buildings constituting the State Housing Fund, tax on buildings is due to the units it manages.


Article 5 tax on buildings owned by individuals is calculated by applying a quota set by the local councils, according to the law, which can be between 1.0-1.5% on the amount determined according to the criteria and rules of assessment laid down in the annex. 1 to this law.


Article 6 other buildings For taxpayers than those set out in article 11. 5, the tax shall be calculated by applying the quota set by the local councils, according to the law, which may be between 1.0-1.5% over the average value of the listed buildings in their accounts.


Article 7 the determination of income tax payers, in the case of buildings, with the exception of those referred to in article 1. 5, considering both the buildings in operation, and those in reserve or preservation.


Article 8 buildings in operation and the value of which has been recovered in full path are subject to depreciation tax on buildings, based on the value at which it was entered in the accounts.
List of buildings and constructions that are not subject to tax on the building is shown in the annex. 2 to this law.


Article 9 new buildings, acquired during the year, in any form, with effect from the date of the first of the month following the month in which they were acquired. The tax is calculated on the name of the new contributor, in proportion to the period of time remaining until the end of the year.


Article 10 the law demolished Buildings, buildings destroyed and those submitted by the administration or, where appropriate, in other property taxpayers during the year shall be deducted from the tax with effect from the date of the first of the month following that in which the product was one of those situations.
Subtraction from tax shall be granted in respect only of that part of the building demolished, destroyed or returned in the administration or owned by other contributors.


Article 11 tax on buildings, in the case of taxpayers who are natural persons, shall be determined on the basis of tax declaration, filed under this law by the owner of the building to the territorial tax body within which the building is located. For other taxpayers, the tax is calculated by the tax statement that is submitted to the territorial tax bodies and check by them.


Article 12 annual tax on buildings shall be paid quarterly, in equal installments, up to 15 including the last month of each quarter.


Chapter 3, article 13 land tax Payers, you define by law who hold ownership of expanses of land, located in cities, towns and municipalities, land tax due under the provisions of the law.


Article 14 land tax shall be determined on an annual basis, the fixed amount per square foot of land, separated by type of locality and within localities, areas, as follows:-Euro/m2-Area within the Category of municipalities of common cities 70 50 15 45 30 120 90 20 B, C-D 30 20-Taxpayers, individuals, who own property in expanses of land related courts the unoccupied buildings, up to 1,000 sqm including, located in cities, towns and municipalities, shall be exempt from land tax. For areas in excess of 1,000 MQ is due to agricultural income tax, according to the legal provisions.


Article 15 Employment zones, land within towns is done by local councils, according to the land position towards the center of the settlements of the area concerned (residential or industrial area), proximity or remoteness towards ways of communication, and other elements specific to each localities.


Article 16 taxpayers acquire ownership for some State lands, the Administration proposed or in use, due to the tax on the land since the first of the month following that in which this change occurred.


Article 17 the tax on land situated in the cities that are going into the category of municipalities or communes in passing in the category of cities, where appropriate, modify the corresponding new markers of the land where they are located, with effect from 1 January of the year following that in which this change occurred.


Article 18 land tax provided for in this chapter shall not apply to lands for which a fee is paid for the use of State-owned land for purposes other than agriculture or silviculture, owed according to law.
Land tax does not apply to lands occupied by buildings and constructions listed in annex No. 2, and fields from perimeter of cemeteries.


Article 19 land tax is fixed, change and shall be levied under the provisions of art. 9-12. Chapter 4 the fee on the means of transport Article 20 Tax over vehicles with mechanical traction, taxpayers shall be determined depending on the engine capacity, for each 500 cc or fraction of capacity under 500 cc, as follows:-cars-Euro/year-4,000-buses, coaches, minibuses, trucks of every kind of 12,000-14,000 trains any kind-tractors registered in police records 8,000-motorcycles , mopeds and scooters-bike and 2,000 motor tricycles 1,500.

For trailers, trailers and caravans, belonging to the taxpayers, the annual fees shall be determined according to their ability, as follows: Capacity-Euro/year) up to a tonne including 6,000 b) between 1-3 tons including 20,000 c) between 3-5 tons including 30,000 d) over 5 tons 38,000.

For the annual fee be atase fixed at the level of 50% of the tax due for motorcycles, mopeds and scooters.
Shall be exempt from tax, cars motorcycles with atas and motor tricycles belonging to disabled people and are adapted to their disability.


Article 21


The engine capacity and the ability to prove their identity card, vehicle trailer, with purchase invoice or other legal documents indicating this.


Article 22 on the Charge of water transport, which belong to the taxpayers shall be fixed annually for each mode of transport in part, as follows:-non-motorized skiff, boat, used for recreational use and personal-Euro/1,000-year-non-motorized boats, used for other purposes-7,000 speedboats 20,000-15,000 ferries, floating bridges-boats-yachts-40,000 500,000 tugs and barges 200,000-ships-for every 1,000 1,000 GRT GRT or fraction of 50,000.

Boats and luntrele, used by locals in the Danube Delta and the big island of Braila for shipment of personal effects, are not subject to tax on the means of transport.


Article 23 on the transport Fee is payable from the date of the first of the month in which they were acquired, and in the case of disposal or removal during the year from police records or the capitaniilor ports, if applicable, the fee is given to decreasing from the first month in which one of these situations.


Article 24 Levy on the means of transport is determined by the territorial tax bodies on whom the taxpayers have their domicile or registered office, as appropriate, on the basis of tax declaration, filed under this law.


In article 25, as well as public institutions and legal entities having the profile of passenger transport activity in common, inside the settlements, are exempted from paying tax on the means of transport.
Transportation of passengers by joint, inside the settlements, also refers to the one who travels a distance apart, if the conditions set out in the tariffs.


Article 26 on the transport Fee is payable quarterly, in equal installments, up to 15 including the last month of each quarter.
Means of transport acquired during the year, the tax payable shall be divided in equal amounts, payment periods left until the end of the year.
Foreign natural persons or legal entities, who calls the temporary registration of vehicles, are required to pay in full the tax due at the time of taking the obvious by the tax authorities.


Chapter 5 Fees for certificates, permits and authorizations for the construction of article 27 Certificates, notices and permits for the construction, issued to taxpayers, are subject to differentiated fees depending on the value of construction or installations, land surface and the nature of services provided, as follows: 1. the certificate of urbanism: the area of land in respect of which the certificate is sought-m2-Tax-law-for the urban environment : a) up to 150 1,000-1,450 b) up to 250 1,500-1.950 c) up to 500 2,000-2,450 d) up to 750 2,500-2,950 e) up to 1,000 3,000-3,500) over 1,000 3,500 + 5 euro/m2pentru areas larger than 1,000 m²-for rural areas will be charged 50% of the fee prescribed for the urban environment.

2. Authorization to construct the works authorises by law:-1% of the amount authorized to work or construction, including related installations, with works up to 1 billion lei inclusively;
-0.5% to over 1 billion lei, but no less than 10 million and not more than 300 million lei.
For residential buildings, fees are reduced by 50%.
Required fees at this point is not due to the issue of permits for places of worship, including construction-attachments, as well as for buildings whose beneficiaries are public institutions.
3. approval of the necessary drilling and geotechnical studies, excavations, which have a ridicarilor career, topographical, gravel pits, gas and oil rigs, and other operation:-for every square meter. .. 1,500-2.000 lei.
4. approval of the provisional construction dock, necessary works execution, if they have not been authorized once with them:-3% of the value of the provisional-approved construction.
5. Authorization for the construction of camps for tents, caravans, cabins or campsites:-2% of the value of the work or authorized construction.
6. Authorization for construction works with temporary: tonete mats, cabins, situated at exposure and in public spaces, as well as for bodies and display panels, advertising companies and:-for each mp 600 lei, but no less than 3,500 lei.
7. Authorization to dismantle, partially or wholly, to construction and fittings shall be charged with the value of 0.1% of their taxable. If the amount of the tax, the abolition shall be calculated in proportion to the area built library.
8. Extension of certificate of urbanism and the authorizations, under law No. 50/1991 authorizing execution of construction and some measures for the achievement of the housing, the tax to be levied shall be 50% of the amount of the initial fee.
9. authorisations for branches and connections to the public water network, sewage, gas, heat, electricity and telephony:-for each installation-3,000 2,000 lei.

    10. Opinion of the Commission of urbanism and landscaping 10,000-15,000 lei.

    11. Street nomenclature and address Certificate 2.000-2,500 lei.

12. Fee for the issue of authorizations of any kind, except for those in construction, as well as their annual target of operating permits for. activities and annual visa: a) for craftsmen, and any porters 1,700-2,500 lei b) for boilers fabricated brand 2,500-5,000 lei c) for freelance 5,000-8,000 lei d) for mills, oil presses and darace 8,300-15,000 lei e) for other unforeseen activities above 16,600-25,000 lei b. sanitary Authorizations operation issued to taxpayers 3,400-5,000 lei.

    13. Other work: the heliografice of children's) plans or cadastral on other planes, owned by the local councils, each m2 of the plan:-1:10,000 lei 500-scale 1:15,000 lei 1,000-2,000 at scale 1:20,000 million lei;

 

b) or visa issuance of authorizations giving the right to execute projects 15,000 lei.


Article 28 the amount of authorized works for which charges are made shall be determined on the basis of the declared by the applicant in the request for authorization to construct.
The county councils and the local councils, through specialised technical bodies, shall regulate the fee for the building permit, by a declaration by the applicant to the actual value of the work, within 15 days from the date of expiry of execution prescribed by the building permit.


Article 29 the amount of the fees referred to in article 1. 27 items 1, 3, 6, 9, 10, 11 and 12 shall be determined, within the limits provided by law, by the county councils and the local councils.
The fees provided for in this chapter shall be paid before the issuance of certificates, approvals and authorisations.
Proof of payment of the fee shall be retained by the body which issued those documents.


Chapter 6 fees for the use of advertising, display advertising and Article 30 Taxpayers, defined under art. 3 use the display advertising media and advertising, due to the following fees: the fees for advertising) display and advertisement due depending on dimensions:-0.5 m2 including sub-lei/year-5,000-12,000-between 0.5 and 1 m2 including 9,000-23,000-between 1 and 2 m 2 including 18,000-35,000-between 2 and 3 m 2 including 34,000-75,000-between 3 and 5 m 2 including 94,000-190,000-over 70,000 m2, 26,000 5-for each m2sau fraction;

    b) required fees for companies installed at the place of the activity by the contributors:-up to 0.5 m2 including lei/year-3,000-4,000-between 0.5 and 1 m2 including 5,000-8,000-between 1 and 2 m 2 including 7,000-12,000-over 2 m 2 p for every 5,000-8,000 m2sau fraction.

For posters and printed advertising, the fees referred to in the a and b)) from this article is due on each copy and shall be reduced by 50%.
Amount of the fees referred to in the) and b) is determined by the local councils in the territory of which it carries out the advertising, display or advertise within the limits referred to above.


Article 31 companies, creatives, advertising and tinyel but only in a foreign language, the fees referred to in article 1. 30 lit. ) and (b)) shall be increased by 5 times.


Article 32


Taxpayers, defined under art. 3, requesting the service of advertising and advertising on billboards, public transportation and public display, for cigarettes, tobacco products and alcoholic beverages, except beer under 7.5% alcohol, contract writing, are obliged to pay the local tax of 20% of the contract value.
Tax shall become chargeable at the time of entry into force of the contract.
The tax is not due to activities sponsored under the conditions provided by law.


Article 33 the fee for posters and advertising unprinted tickets is 1,000 lei for each copy. Payment is done by means of tax stamps-peak and Queen Bee-so its not able to be peeled off and reused.


Article 34 Taxpayers carrying out advertising and advertising on behalf of others through exposure of posters and billboards advertising purposes and advertising, under conditions other than those laid down in article 21. 32 and 33, is obliged to pay a fixed fee equal to the fee referred to in article 1. 30 lit. the exhibits) with the purpose of advertising and advertising on behalf of others and which are not intended for sale and conduct of its own affairs it pays a monthly fee of 5,000 euro/object.


Article 35 fee for advertising, display and advertise, due under art. 30, 31 and 34, it pays in advance to the local Council in the passage, advertising or display advertising.
In cases where the means of advertising or advertising have a duration of more than one year, the fee shall be paid during the month of January each year.


Article 36 the charge for the advertisement and advertisement due under art. 32 and 33, pour la City Council budget within which these activities are carried out, no later than the 10th of the month following the month in which the tax became due and charged.


Article 37 Production playbills and ticket advertising or advertising by individuals or legal persons may be carried out only after proof is given for the entire fee.
In the course of printing made it makes mention about the circulation of the printed fee amount and the payment document display.


Chapter 7 the fee for your stay in tourist resorts Article 38 for your stay, for a period of more than 48 hours of beach resorts, which have been declared under the law, the local councils of communes, towns and municipalities, as appropriate, establish the fee for those staying in tourist resorts.
The charge for your stay in tourist resorts is payable by individuals aged over 18 years.


Article 39 persons residing in these localities, the motion in the interests of the service, tourists staying in tourist huts out tourist resorts, disability, retirement, pupils and students are exempted from paying tax for stay in tourist resorts.


Article 40 the charge for your stay in tourist resorts are levied by legal entities through which is achieved or accommodation is made, treatment once in book-keeping, and spill to the City Council within ten days from this date.


Article 41 where the charge for staying in tourist resorts is included in the cost of the ticket receipt or of rest and treatment, the legal entities referred to in article 1. 40 will spill to City Council budget the amount thereof, recovered from the travel agencies through which was recovered by rest or ticket receipt and treatment within 10 days from the taking of tourists.


Chapter 8 Other local taxes Article 42 in the exercise of their duties in the management of public and private administrative-territorial units, local councils or County, as applicable, may establish fees for: temporary use of public places; possession of the property or, where appropriate, the equipment authorized to operate in order to obtain income; visits to museums, memorial houses, monuments, architecture and archaeology, as well as other charges.
The amounts derived from the fees mentioned in the preceding paragraph shall constitute revenue of the local budgets.


Article 43 local councils may establish and other fees, other than those governed by public law, in respect of services created at the level of municipalities, towns, municipalities or counties, in order to satisfy certain necessities of residents, provided that the charges levied to ensure that at least cover the costs with the establishment, maintenance and, where necessary, the operation of these services.
Special fees instituted according to the preceding paragraph, constitutes employee income with special afectatie of local budgets, are intended to satisfy the purposes for which they were established.
Amounts remaining unused at the end of the budget year as the difference between revenues and expenses incurred, shall be carried over to the next year with the same destination.


Article 44 the imposition of new taxes will be published in the press and is displayed at the offices of the local councils, and in other public places, with at least 30 days prior to implementation.


Article 45 for the accounting, tracking and collection of the levies provided for in articles. 38 and 43, local councils can use, places where the volume of fees an employee personally justify through civil Convention, paid on the basis of receipts from tariffs established as such by the respective local councils.
All payments are subject to tax as a push on wages, in accordance with the law.


Chapter 9 Transitional Provisions Article 46 municipalities and Taxpayers are required to file tax declarations to the territorial tax bodies within range to which they have their domicile or registered office is situated or goods taxable taxable, if applicable, within 30 days from the date of the acquisition of buildings, structures, land, means of transport and other property subject to tax liabilities, according to this law , or from the date on which the changes that lead to changing the tax or fee owed.


Article 47 For non-payment of the local taxes and fees is due to increases in accordance with the legal provisions on the matter.
If the last day of the term of payment is non-working day, tax or charge shall, as appropriate, shall be effected without delay, increases the working day immediately following.
In situations where the local taxes and fees due have not been established as a result of the nedepunerii Declaration do not correspond to the declared data times reality, setting or changing the tax or charge, as applicable, may be made on the 5 years preceding the year in which the finding was made.
The limitation period for the right to ask for enforcement shall be 5 years.
The tax or fee, i.e. the difference in tax or fee, set out in the conditions laid down in this article shall be paid within 30 days from the date of communication.
The differences of tax or fee increase shall be calculated as set out by the delay from the date when the tax or fee was due.
The fact that no officer guilty of the taxes and fees payable, subject to payment of compensation as responsible increases in delay.


Article 48 Obiectiunile, appeals and complaints directed to control laws or impose legal provisions deciding the matter.


Article 49 local councils of communes, towns, municipalities, the sectors of Bucharest, as well as county councils and the General Council of Bucharest may grant, on a case by case basis, for duly justified reasons, in the case of taxes and fees are revenues of their budgets and were not paid in due time, phased over to pay in 12 monthly installments, delays in payment by the end of the calendar year as well as discounts or exemptions increases the delay incurred in unpaid taxes and local fees.
Tax on buildings and constructions used exclusively in farming, such as stables, barns, paddocks, saivane and patule for storing fodder and other agricultural products, and building and construction, shall be reduced by 50% by no later than 31 December 1998.
Local taxes and duties laid down in fixed amounts, may be increased or decreased annually by the local councils of communes, towns, municipalities and sectors of Bucharest, with up to 30%. The decision to be adopted amendment no later than 31 October of each year and shall apply to the following year.


Article 50 individuals, war veterans, and those referred to in article 1. 1 of Decree-Law No. 118/1990, republished, are exempt from paying local taxes and fees regulated by this law.
Individuals, war widows are exempt from taxes and duties referred to in chapter II. II, III and VII. For taxes provided for in chapter II. And III exemptions apply and nerecăsătorite of widows of war veterans.
Provisions of art. 10 para. and (b). k) of law No. 42/1990 for the veneration of the martyrs and heroes-granting rights to their offspring, the wounded, as well as fighters for the revolution of December 1989, republished, relating to the exemption from payment of fees and taxes related to land and buildings, cars and hycomat mototricicluri, and remain under the present law.

The facilities provided for in this article shall be granted to the individuals mentioned above, at the rate of 100% for goods and 50% common assets of spouses, determined in accordance with the legal provisions, in cases where one of the spouses shall enjoy the facilities.
Exemption from local taxes and fees shall be paid in proportion to the period remaining until the end of the year, beginning with the month following the month in which the persons concerned shall submit documents through which attest to that situation.
Are exempt from paying local taxes and fees, regulated by this law, the foundations of the legacy established by law, in order to establish, maintain, develop and help national culture institutions, as well as to support humanitarian action, social and cultural.


Article 51 Taxpayers abroad, working in Romania, paying taxes and local taxes, increases fines and offences established under this law, in lei, by converting the necessary currency at the exchange rate in force on the date when payment is made.


Article 52 Constitute contraventions to this law, the following acts, if, under the law, do not constitute criminal offences: the submission deadline) over tax declarations under article 4. 46;
  

(b) failure to apply for tax declarations). 46. the Offence referred to in subparagraph (a)) shall be imposed with a fine of 100,000 to 250,000 lei lei, while the rosé wines. (b)), with fine from 1,000,000 to 250,000 lei lei.
Finding contraventions and penalties are carried out by the territorial tax bodies.
Irregularities referred to above shall be subject to the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25-27. the provisions of this article are not applicable to legal persons, tax payers, which is subject to specific legal provisions.


Article 53 determination, finding, testing, tracking and collection of local taxes and fees, delay increases and fines shall be carried out by the specialized organs of the local councils.
In the course of 1998, the local councils have a duty of compartments, with a view to taking up their duties referred to in paragraph 1. 1, determined in accordance with the law on local public administration, with effect from 1 January 1999, the date by which these will be achieved through the territorial bodies of the Ministry of finance.
Since 1999 will adopt a new procedure for the resolution of appeals and complaints obiectiunilor, formulated laws or imposing.


Article 54 in the case of fixed-term tax arts.33 and local taxes covered by this law, the territorial tax bodies and bodies of local councils for those established by them, may require payment of the outstanding amounts from the accounts of economic operators about the banking settlement, which are to be enforceable or stalking through the application of the forced, as provided by law, the elements property 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 concerning the methodology of calculating the appropriate forms used at the settlement and the taxes and tracking local taxes).


Failure to comply with the provisions of article 56 of this law shall entail disciplinary, administrative or criminal liability, as appropriate, as well as material or civil, according to laws in force.


Article 57 local taxes and duties regulated by this law, shall constitute revenue of the local budgets of administrative-territorial units in which taxpayers have their domicile, registered office or the taxable goods or taxable, except for fees, according to legal provisions, manage, administer and use as extrabudgetary income.


Article 58 local taxes and duties laid down in fixed amounts, taxable values laid down in the annex. 1, and the fines are indexed annually by the local Council, no later than November 30 of each fiscal year, based on inflation index which relates to a period of 12 months that ends on November 1 of the same year when growth exceeds 20% *).
— — — — — — — — — — — — * Note) Through Government decision No. 506/1994, published in the Official Gazette of Romania, part I, no. 254 of 9 September 1994, were approved rules on the methodology of calculation and settlement relating to forms used local taxes and fees, corrected in the Official Gazette of Romania, part I, no. 296 of 19 October 1994.

Note *) see art. The Emergency Ordinance of Government No. 84/1997 as amended by law No. 105/1998, published in the Official Gazette of Romania, part I, no. 198 of 28 May 1998.


Article 59 provisions of this law shall also apply to natural persons and foreign legal entities, in so far as, by Convention or by other international agreements to which Romania is a party of the time, on a reciprocal basis, there is established otherwise.


Article 60 if the local taxes and fees due no later than 31 December 1997, for appeals pending and complaints to the courts apply the law in force before that date.


The provisions of article 61 of this law shall apply with effect from the date of the first of the month following its publication in the Official Gazette of Romania, with the exception of the head. II, III and IV, which will apply with effect from 1 January 1995).


Article 62 on the date of application of the provisions of this law are repealed: Act No.. 25/1981 on local taxes and duties; Decree No. 425/81 as regards the fixing and collection of local taxes and fees; Decree No. 504/1957 on the production, sale, circulation and sale of alcoholic beverages; art. 6 of Ordinance No. 15/1992 concerning local taxes and duties, approved by law No. 114/1992, and point 3 of cap. I, points 5, 6, 7 and 9. (II) of the annex to this Ordinance; section 8 lit. a), b) and (c)) (3) ^ 1 of law No. 114/1992; art. 2, 3, 5, 6 and appendices. 2, 3 and 4 of law No. 45/1992 on the establishment of the level of fees payable in fixed amount in lei, State of physical and juridical persons and the introduction of fee payment on the means of transport with mechanical traction and means of transportation on water, held by the autonomous administrations, companies and other economic entities organize as legal persons; Government Ordinance No. 26/1992 on charges for the issue of certificates, approvals and authorisations for the construction; head. VIII, XII, XIII, XIV, XV, XVI and XVII of the annex. 2 the Government Ordinance. 10/1993 on updating, depending on inflation rate of duties established in fixed amounts for services rendered in favour of individuals and legal entities, as well as any other provisions which conflict with *).
— — — — — — — — — — — — * Note) and see the dates of entry into force of the normative acts modifying.

Note *) see abrogarile and introduced by modifying normative acts.


Annex 1 TAXABLE VALUES PER SQUARE FOOT in buildings and other constructions belonging to individuals no. crt.
Kinds and destination of buildings and other constructions taxable Value per m2-lei-i. buildings and other constructions located in municipalities, as well as in villages belonging to municipalities and 1 cities.
Residential buildings, except those of paragraph 3: a) with burnt brick, stone, concrete and other materials similar to 6,700 b) with wooden walls, the unburnt brick, Wattle, Adobe, Earth and other similar materials 4,600 2.
Other buildings, except those of paragraph 3: a) with burnt brick, stone, concrete and other materials similar to 4,800 b) with wooden walls, the unburnt brick, Wattle, Adobe, Earth and other materials similar to 2,000 3.
Buildings and other constructions to any destination with any walls, covered with reeds, reeds, straw or cobs to 2,000. Buildings and other constructions located in municipalities and cities as well as in the towns of parts thereof 1.
Construction, except those of paragraph 2-6: a) with concrete walls or in reinforced concrete frames:-Central heating without central heating 16,800 15,700-b) with walls of burnt brick or stone-no frames-reinforced concrete and other related materials:-with installations (water, light, etc.) 14,500-without installations 11,600 c) with wooden walls, unburned brick Adobe, Earth, wattle and other related materials:-with installations (water, light, etc.) 6,700-5,800 2 installations.
Construction attachments outside the main body of buildings: a) with burnt brick walls, stone, concrete and other materials similar to 2,900


 


 

b) with wooden walls, unburned brick, Wattle, Adobe, Earth and other materials similar to 1,500 3.
Buildings serving for professional occupations (workshops, etc.): a) with burnt brick walls, stone, concrete and other materials similar to 7,300 b) with wooden walls, the unburnt brick, Wattle, Adobe, Earth and other similar materials 4,400 4.
Basements liveable 60% 5.
Habitable attics 50% of norm building per m2 of 6.
Cellars of buildings: a) plastered or paved 50% b) netencuite and 30% unpaved Annex 2 LIST of buildings and constructions that are not subject to income tax 1. Public buildings, except those used for other purposes.
2. Buildings, according to the law, are considered historical monuments, architecture and archaeology, as well as museums and memorial houses, with the exception of their premises to be used for economic or commercial activities.
3. Buildings, by destination, constitute places of worship belonging to religious denominations recognized by law.
4. Construction and outfitting from cemeteries.
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