Law No. 522 of 17 July 2002 approving Ordinance No. 36/2002 on local taxes and duties PARLIAMENT published in ISSUING the OFFICIAL GAZETTE nr. 602 of 14 august 2002, the Romanian Parliament adopts this law.
Article 1 shall be subject to approval of the Government Ordinance No. 36 of 30 January 2002 concerning taxes and local taxes, adopted pursuant to article 1. 1, point IV of law No. 751/2001 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 92 of 2 February 2002, with the following amendments and supplements: 1. Article 2 shall read as follows: Art. 2. the financial resources of local taxes and fees shall be used to finance public expenditure of which ensure local budgets in accordance with the law. "
2. In article 3, paragraph (2) shall read as follows: "(2) Are assimilated by individuals for the purposes of this Ordinance, taxpayers carrying out activities on the basis of free enterprise economic times exercise individually or by pairing any profession."
3. In article 3, paragraph (3) shall read as follows: "(3) by a legal person, for the purposes of this Ordinance, shall mean those entities represented by individuals, legally, why have a distinct heritage, for the purposes of an activity such as a) traders and their subsidiaries, you define such commercial code, including economic units of legal persons governed by public law, as well as those of the political organizations trade unions, employers, and public institutions, cooperatives, associations and foundations, religious and others too, except those referred to in paragraph 1. (2);
b) religious cults and their local units with legal personality. "
4. In article 3, after paragraph (3) shall be included in paragraphs (4) and (5) with the following contents: "(4) Are treated as legal persons, for the purposes of this Ordinance, and branches and subsidiaries authorized to operate on the territory of Romania, belonging to natural or legal persons, and the like.
(5) institutions and establishments Are exempted works under the coordination of the Ministry or education and research. "
5. In article 4, paragraph (3) shall read as follows: "(3) for the purposes of this Ordinance, by building is any building that serves the harboring of people, animals, objects, products, materials, facilities and the like."
6. In article 5, paragraph 2, introductory part and paragraph a) shall read as follows: "(2) in the case of taxpayers referred to in paragraph 1. (1) possessing more buildings intended for housing, other than rented buildings, income tax shall be increased as follows: a) 15% for the first building, in addition to the home address; "
7. In article 6, paragraphs (2) and (3) shall read as follows: "(2) If legal persons have not made no revaluation of buildings since 1998 until the date of entry into force of this Ordinance, the rate of tax on buildings is between 3% and 5%, applied to the book value of the building, up to the date of the first reevaluari, recorded in their accounts.
(3) For buildings subject to contracts of financial leasing tax on buildings is calculated on the value negotiated by the parties listed in the contract and is due by the owner. "
8. In article 6, after paragraph 3, insert the (4) with the following contents: "(4) with effect from the date of transfer of ownership by the beneficiary of buildings subject to financial leasing contract tax shall be determined by application of the quotas referred to in paragraph 1. (2) until the date of the first reevaluari recorded in the accounts. "
9. In article 7, paragraph (2) shall read as follows: "(2) the buildings in operation and the value of which has been recovered in full path are subject to depreciation tax on buildings, based on the book value recorded in the accounts."
10. Article 8 is repealed.
11. Article 18 shall read as follows: Art. 18.-For the public and private fields of the State or administrative territorial units, in the administration or in the service of the autonomous public corporations, companies and other legal entities, which are used for purposes other than agriculture or silviculture, they owe the tax on land, which shall be determined under the same conditions as the land tax; 13. "12. In article 19, paragraph (1) shall read as follows: Art. 19. — (1) for the land occupied by roads and railways the taxpayers referred to in art. 18 land tax due to what is established in lei/km, differentiated as follows: a) for 200,000 lei/km roads;
b) for normal railways 390,000 euro/km;
c) for railways narrow 200,000 lei/km. "
13. In article 22, paragraphs (1) and (3) shall read as follows: Art. 22. — (1) the taxpayers who own vehicles with mechanical traction due to an annual fixed fee depending on the engine capacity for each 500 cc or fraction of them, according to the annex. 6 lit. The point I. ..
(3) the financial resources derived from tax on the means of transport referred to in the annex. 6 lit. To points II and III shall be used exclusively for maintenance, modernization, rehabilitation and construction of roads of local and County and came in a proportion of 60% to the local budget and 40 percent of the County budget. For Bucharest fee constitutes income at the rate of 60% to the budgets of the sectors, and 40% to the budget of the municipality of Bucharest. "
14. In article 24, paragraph (2) shall read as follows: "(2) Inland Passenger Vessels, boats and luntrele, used for transporting individuals resident in the Danube Delta, big island of Braila and Ialomita Pond Island, are not subject to tax on the vehicles."
15. In article 30, paragraph (1) shall read as follows: Art. 30. — (1) the fee for an authorization to construct are calculated based on the value of the declared by the applicant in the project request for authorization to construct, according to the draft. "
16. In article 31, paragraph (3) shall read as follows: "(3) For the issue of certificates of zoning and building permits by the Presidents of the county councils, the mayors of communes, fees constitute revenue 50% from local budget and 50% for the budget of the County."
17. In article 32, paragraphs (1) and (3) shall read as follows: Art. 32. — (1) the taxpayers who benefit from various forms of advertising and advertising service are required to conclude contracts in this respect and due to local budgets within which it conducts an advertising fee for advertising-advertising that can be between 1% and 3% of the contract amount, excluding value added tax.
(3) for companies installed at the place of the activity the annual fee shall be determined according to size and can be between 120,000 Euro/year/m² and 200,000 lei/year/m² or fraction of the mp ".
18. In article 33, paragraphs (4) and (6) shall read as follows: "(4) taxpayers who owe tax under art. 32 para. (3) are required to pay quarterly to local budgets of the administrative-territorial unit in whose territorial RADIUS operates in 4 equal installments as follows: until 15 March, 15 June, 15 September and 15 November.
(6) the fee referred to in article 1. 32 para. (3) is not due for identification and warning signs of energetic facilities. "
19. Article 36 shall read as follows: Art. 36. — (1) For artistic and fun activities library and disco tax on performances is determined depending on the surface of the enclosure in which runs the show, daily operation, as follows: a) in the case of videotecilor, from 500 lei/m2/day to 1,000 euro/m²/day;
b) in the case of discos, from 1,000 euro/m²/day to 2,000 lei/m2/day.
(2) the amount of the tax is determined by the local councils in whose administrative-territorial RADIUS is achieved artistic and fun activities, within the limits laid down in paragraph 1. (1) and (3) to determine the tax on performances on the levels referred to in paragraph 1. (1) apply correction coefficients referred to in annex 4. 4. "20. Article 46 shall read as follows: Art. 46. — (1) to stay in the cities, towns or municipalities of local councils may decide the imposition of tax on hotel due to individuals aged over 18 years.
(2) the tax shall be computed on the basis of quota set by local councils between 0.5% and 5%, the fares charged by the units of accommodation. "
21. Article 47 shall be repealed.
22. In article 50, paragraphs (1) and (5) shall read as follows: Art. 50. — (1) in the exercise of their duties in the management of public and private administrative-territorial units, local or county councils, where appropriate, may impose daily fee ranging from 1,000 to 100,000 lei lei and the temporary use of public places and for visiting museums, memorial houses, monuments, architecture and archaeological sites.
(5) in order to establish local taxes mentioned in paragraph 1. (1) to (3) the local councils will take account of the criteria laid down in the detailed rules referred to in article 1. 77 of this Ordinance. "
23. In article 51, paragraph (2) shall read as follows:
"(2) the disability grade I and II, blind individuals, for cases in which no individuals receive only unemployment benefits and/or social assistance and support allowance shall be subject to reduction or exemption of tax on buildings and land tax."
24. In article 51, after paragraph 2, insert the (2 ^ 1) with the following contents: (2 ^ 1) Are exempted from hotel tax disability degree I and II, students, retirees, students and soldiers. "
25. In article 51, paragraph (6) shall read as follows: "(6) for the payment of tax on anticipatie buildings and land tax due for the full year by individuals, not later than March 15 of the fiscal year shall be granted a bonus of up to 10%, as determined by the City Council."
26. Article 52 shall read as follows: Art. 52.-natural persons, war veterans, those referred to in article 1. 1 of Decree-Law No. 118/1990 concerning granting rights to persons persecuted for political reasons of dictatorship — established with effect from 6 March 1945, and those deported abroad times company formed in prisoners, republished, with subsequent amendments and additions, as well as those set out in Order No. 105/1999 concerning granting rights to persons persecuted by the regimes in Romania with effect from September 6, 1940 until 6 March 1945, ethnic reasons, approved and amended by law No. 189/2000, as amended and supplemented, are exempted from payment of local taxes and fees covered by this Ordinance. "
27. Article 57 shall be inserted in paragraph (2) with the following contents: "(2) may be also exempted from payment of local taxes and fees, foundations and humanitarian associations which have as their sole activity, maintenance and operation of facilities for the elderly and homes for the safety of children orphans and street children."
28. Article 58 shall read as follows: Art. 58.-companies which have as their sole object the provision of tourism services with the seasonal activity of no more than 5 months of the current fiscal year are exempt from payment of tax on buildings and land tax, at the rate of 50%, only for buildings intended for this work. "
29. In article 61, paragraph (1) shall be repealed.
30. In article 63, paragraph (1) shall read as follows: Art. 63. (1) the establishment, the establishment, control, tracking and collection of local taxes and fees, delay increases, penalties, fines and any other own revenues of local budgets, settlement of objections and complaints brought against acts of control and taxation aimed at finding and fixing these revenues, as well as the execution of local budgetary claims are made by local public administration authorities or through specialized compartments thereof as appropriate, depending on the specific tasks foreseen by the law. "
31. According to article 64 shall be inserted in article 64 ^ 1 with the following content: "Art. 64 ^ 1. -Are subject to tax on buildings, under the present Ordinance, and those buildings which have been carried out without the authorization of the construction. Payment reminder has no constitutive elements of construction authorization nor those of title. "
32. In article 71, paragraph 2 shall read as follows: "(2) the Offence referred to in subparagraph (a). the fine shall be imposed) from 500,000 to 1,000,000 lei lei, while the rosé wines. (b)), with fine from 1,000,000 to 3,000,000 lei lei. "
33. In article 72, paragraph (6) shall read as follows: "(6) the fact that no public Official guilty of local taxes and fees regulated by this Ordinance shall be responsible, subject to civil penalties of delay."
34. Article 74, paragraph (1) shall read as follows: Art. 74. — (1) the local councils and county councils to adopt decisions regarding the establishment of local taxes and duties, within the limits and under the present Ordinance, during the month of may of each year for the next fiscal year. "
35. In article 75, paragraph (2) shall read as follows: "(2) by detailed rules concerning taxes and local taxes will drill procedures referred to in paragraph 1. (1) as well as those specific to the local budgets of the takeover of these financial resources. "
36. Article 76 shall read as follows: Art. 76.-each year, not later than 15 may, local public administration authorities shall carry out an inventory of the taxable matter arising from the application of this Ordinance, so that local budgets submitted projects according to law nr. 189/1998 on local public finances, with subsequent amendments and additions, to cover all their own revenues. "
37. Article 77 shall read as follows: Art. 77.-within thirty (30) days from the date of publication of the law approving this Ordinance in the Official Gazette of Romania, part I, Ministry of public administration and the Ministry of public finance, after consulting with the associative structures of local public administration authorities, shall develop detailed rules concerning taxes and local taxes, which they will submit to the Government for approval. "
38. Article 78 shall read as follows: Art. 78.-in 2002, within 30 days of its publication in the Official Gazette of Romania, part I, the detailed procedures concerning taxes and local taxes, local councils and county councils will review and adopt decisions on taxes and local taxes incurred in the year 2003. "
39. At Annex 4. 1, points 1 and 2 shall read as follows: "crt.
Kinds of buildings and other constructions taxable taxable Value *) (lei/m2) with water, sewer, electric, heating [cumulative conditions *)] Without plumbing, heating, electrical and sewage 00 1 2 3 1.
Buildings: a) with walls or frames made of reinforced concrete, of burnt brick, natural stone and other materials 5,300,000 3,100,000 b) with wooden walls, unburnt brick, timber framed wattle and other similar materials 1,400,000 900,000 2.
Construction attachments, located outside the main body of the building: a) with burnt brick walls, stone, concrete or other similar material 900,000 800,000 b) with wooden walls, unburned brick, timber framed Wattle 500,000 300,000, etc. ". The introductory part of point 1 and point 3 of the note in annex 4. 1 shall read as follows: "Note: 1. To determine the taxable values of ranks, on areas within them at the levels mentioned in this annex shall apply to the following correction coefficients:.
3. structured buildings in blocks with more than 3 levels and 8 apartments correction coefficients referred to in paragraph 1 shall be 0.10 lower apartment. "
41. At Annex 4. 2, paragraphs 1 and 5 shall read as follows: "1. The buildings of public institutions, as well as buildings belonging to the public domain and private administrative-territorial units, with the exception of those used for economic activities and. ..
5. public buildings in the area of State administration and the autonomous public corporation «State Heritage Administration Protocol», and those in the private sector by the State and administered by the Director, which are assigned in accordance with the provisions of article 3. 6 paragraph 1. (1) of the Government Decree No. 854/2000 on the organisation and functioning of the administration of the Patrimony of the autonomous public corporation «State», Protocol and its subsequent amendments. "
42. At Annex 4. 2 section 7, (4), (14) and (18) shall read as follows: "(4) Street-sprinkling and telecommunications networks of underground and aerial, made on its own support;
(14) the pipes for transporting water, oil products, gas and liquids pipelines, industrial heating and sewerage networks;
(20) others of similar nature established by judgment of the City Council. "
43. The introductory part and the letter f) note in annex 4. 4 shall read as follows: "Note: to determine the tax on land, separated on ranks of localities, according to art. 13 of the present Statute, taking into account the hierarchy of urban and rural settlements on ranks, regulated by law No. 351/2001 approving the plan for the national landscaping-section IV-the network of settlements, as published in the Official Gazette of Romania, part I, no. 408 of 24 July 2001, the levels provided for in the scoreboard above shall apply to the following correction coefficients:.
f) rural tier V. .. 1.0. ' 44. Point 1 of annex II, letter No. 5 shall read as follows: "1. the land with buildings, built for the surface;"
45. In paragraph A of annex 4. 5, after paragraph 6, point 7 shall be inserted as follows: ' 7. land linked to buildings of public institutions, as well as buildings belonging to the public domain and private administrative-territorial units, with the exception of those used for economic activity. "
46. Paragraph 4 of point B of the annex. 5 shall read as follows: "4. the lands related to buildings as referred to in point 5 of the annex. 2 to this Ordinance. "
47. Paragraph a) point C of the annex. 6 va avea următorul cuprins:
"- lei/an -
non-motorized boats, punts, water scooters, used for recreational use and personal ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 100,000 "48. Point 4 of annex II, letter No. 7 shall read as follows: "4. the authorization for construction-organizing dock workmanship-required basic works, if they have not been authorised in parallel with this, the tax is 3% of its authorized construction."
49. In point B of the annex. 7 shall read as follows: "(B) issuance of authorizations for other certificates than those referred to in points. He, as well as for annual or quarterly visa to them is due to the following charges: 1. For the issue of permits for operating activities and their annual visa: lucrative Activities-lei) for medium and any porters 50,000-75,000 b) for boilers fabricated brand c 75,000-130,000) for professionals-200,000 d 130,000) for mills, oil presses and darace 200,000-400,000 e) for designing 500,000-1,000,000 f) for other unforeseen activities above 400,000-1,000,000 2. For sanitary authorization, between lions and lei 121,000 83,000.
3. For the issue of copies heliografice on the cadastral plans or other plans, owned by local councils for every square meter of the plan:-lei-a1) at 1:500 240,000 a2) at scale 1:1000 360,000 a3) 1:2,000 480,000 4. For issuance of the certificate by the manufacturer between 50,000 and 500,000 lei lei, and for quarterly visa thereof between 25,000 and 100,000 lei. "
Article 2 of the Government Ordinance No. 36/2002 on local taxes and fees, as published in the Official Gazette of Romania, part I, no. 92 from February 2, 2002, as amended by this law, will be republished, posing a new texts.
This law was adopted by the Senate at its meeting on 27 June 2002, with due regard for the provisions of article 7. 74 para. (2) of the Constitution of Romania.
p. PRESIDENT of the SENATE, DANIELS T this law was adopted by the Chamber of deputies at its meeting on 27 June 2002, with due regard for the provisions of article 7. 74 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES VALER DANNER Bucharest, July 17, 2002.