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Law No. 522 Of 17 July 2002 Approving Ordinance No. 36/2002 On Local Taxes And Duties

Original Language Title:  LEGE nr. 522 din 17 iulie 2002 pentru aprobarea Ordonanţei Guvernului nr. 36/2002 privind impozitele şi taxele locale

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LEGE no. 522 522 of 17 July 2002 for approval Government Ordinance no. 36/2002 on local taxes and fees
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 602 602 of 14 August 2002



The Romanian Parliament adopts this law + Article 1 Approval Government Ordinance no. 36 36 of 30 January 2002 on local taxes and fees, adopted pursuant to art. 1 1 section IV.5 of Law no. 751/2001 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 92 of 2 February 2002, with the following amendments and additions: 1. Article 2 shall read as follows: "" Art. 2. -The financial resources constituted by local taxes and fees shall be used for public expenditure, the financing of which shall be provided from local budgets under the law. " 2. In Article 3, paragraph 2 shall read as follows: "(2) They are assimilated to individuals, for the purposes of this ordinance, taxpayers who carry out economic activities on the basis of free initiative or exercise individually or by association any free profession." 3. In Article 3, paragraph 3 shall read as follows: " (3) By legal persons, for the purposes of this ordinance, it is understood those entities represented by individuals, legally registered, who have a distinct heritage, in order to carry out an activity such as: a) traders and their subsidiaries, as defined by the Commercial Code, including the economic units of legal persons governed by public law, as well as those of political, trade union, employers ' and cooperative organizations, public institutions, associations and foundations, religious cults and the like, except those mentioned in par. ((2); b) religious cults and their local units, with legal personality. " 4. in Article 3, after paragraph 3, paragraphs 4 and 5 shall be inserted as follows: " (4) They are assimilated to legal entities, for the purposes of this ordinance, and branches and representations authorized to operate on the territory of Romania, belonging to foreign natural or legal persons, and the like. (5) The institutions and units operating under or in the coordination of the Ministry of Education and Research are exempted. " 5. In Article 4, paragraph 3 shall read as follows: "(3) For the purposes of this ordinance, the building means any construction that serves to shelter people, animals, objects, products, materials, installations and the like." 6. In Article 5 (2), the introductory part and letter a) shall read as follows: " (2) In the case of taxpayers mentioned in par. ((1), which have several buildings intended for housing, other than rented ones, the tax on buildings shall be increased as follows: a) with 15% for the first building, outside the home address; " 7. In Article 6, paragraphs 2 and 3 shall read as follows: " (2) If the legal entities have not carried out any reassessment of the buildings from 1998 until the date of entry into force of this ordinance, the tax rate on buildings is between 3% and 5%, applied to the inventory value of the building, up to the date of the first reassessment, recorded in their accounts. (3) For buildings subject to financial leasing contracts the tax on buildings shall be determined on the value negotiated between the parties and entered into the contract and shall be due by the owner. " 8. in Article 6, after paragraph 3, paragraph 4 is inserted as follows: " (4) As of the date of transfer of ownership to the beneficiary of the buildings covered by the financial leasing contracts, the tax is determined by applying the quotas provided in par. ((2), until the date of the first revaluation recorded in the accounts. " 9. In Article 7, paragraph 2 shall read as follows: "" (2) 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 inventory value recorded in the accounts. " 10. Article 8 shall be repealed. 11. Article 18 shall read as follows: "" Art. 18. -For the public and private land of the state or administrative-territorial units, under the administration or in use of autonomous regions, companies and other legal entities, used for purposes other than for agriculture or forestry, they owe the land tax, which is established under the same conditions as the land tax provided for in art. 13 13. " 12. In Article 19, paragraph 1 shall read as follows: "" Art. 19. -(1) For land occupied by roads and railways taxpayers referred to in art. 18 owes the tax on land that is established annually, in lei/km, differentiated as follows: a) for roads 200,000 lei/km; b) for normal railways 390.000 lei/km; c) for narrow railways 200,000 lei/km. " 13. In Article 22, paragraphs 1 and 3 shall read as follows: "" Art. 22. -(1) Taxpayers who have means of transport with mechanical traction owe an annual fee determined according to their cylindrical capacity, for each 500 cmc or fraction of them, according to Annex no. 6 lit. A section I. ................................................................... ((3) The financial resources from the levy on the means of transport set out in Annex no. 6 lit. A section II and III will be used exclusively for maintenance, modernization, rehabilitation and construction of roads of local and county interest and constitute 60% income to the local budget and 40% to the county budget, respectively. For the city of Bucharest the tax is 60% income to the budgets of the sectors and 40% to the budget of Bucharest. " 14. In Article 24, paragraph 2 shall read as follows: "(2) River passenger ships, boats and luntres, used for the transport of individuals residing in the Danube Delta, the Big Island of Braila and the Island of Balta Ialomitei, are not subject to the tax on means of transport." 15. In Article 30, paragraph 1 shall read as follows: "" Art. 30. --(1) The fee for the issuance of the building permit shall be calculated on the basis of the project value declared by the applicant in the application for the issuance of the building permit, in accordance with the 16. In Article 31, paragraph 3 shall read as follows: " (3) For the issuance of urbanism certificates and building permits by the presidents of the county councils, with the opinion of the mayors of the communes, the taxes due are 50% income to the local budget and 50% to the budget county. " 17. In Article 32, paragraphs 1 and 3 shall read as follows: "" Art. 32. -(1) Taxpayers who benefit under various forms of advertising and advertising service are required to enter into contracts in this respect and owe to local budgets within which advertising a charge of advertising and advertising is carried out. can be between 1% and 3% of the contract value, excluding the related value added tax. .................................................................. (3) For the companies installed at the place of the activity the annual fee is established according to the size and can be between 120,000 lei/year/sqm and 200,000 lei/year/sqm or fraction of sqm ". 18. In Article 33, paragraphs 4 and 6 shall read as follows: " (4) Taxpayers who owe the tax according to art. 32 32 para. (3) have the obligation to pay quarterly to the local budget of the administrative-territorial unit in whose territorial area they operate, in 4 equal rates, as follows: until March 15, until June 15, until September 15 and up to 15 November. ................................................................. (6) The tax provided in art. 32 32 para. ((3) is not due to the panels for the identification and warning of energy installations. " 19. Article 36 shall read as follows: "" Art. 36. -(1) For the artistic and entertaining activities of videoteca and discotheque the tax on performances is determined according to the surface of the premises where the performance is carried out, per day of operation, as follows: a) in the case of videoteces, from 500 lei/mp/day to 1.000 lei/mp/day; b) in case of discos, from 1.000 lei/mp/day to 2,000 lei/mp/day. (2) The amount of the tax shall be determined by the local councils in whose administrative-territorial area the artistic and fun activities are carried out, within the limits provided in par. ((1). (3) For determining the tax on performances on the levels referred to in par. ((1) the correction coefficients referred to in the note in Annex no. 4 4. " 20. Article 46 shall read as follows: "" Art. 46. -(1) For staying in municipalities, cities or communes local councils may decide to establish the hotel tax due by individuals over the age of 18. ((2) The tax shall be determined on the basis of the quota established by the local councils between 0,5% and 5%, applied to the accommodation rates charged by the hotel units. " 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 under the administration of the public and private domain of the administrative-territorial units, the local or county councils, as the case may be, may establish daily fees ranging from 1,000 lei to 100,000 lei for temporary use of public places and for visiting museums, memorial houses, historical monuments, architecture and archaeological. ................................................................. (5) For the establishment of local taxes referred to in paragraph (1)-(3) the local councils shall consider the criteria set out in the methodological norms referred to in art. 77 77 of this ordinance. " 23. In Article 51, paragraph 2 shall read as follows: " (2) For persons with disabilities of first and second degree, blind individuals, for cases where in one year individuals benefit only from unemployment benefits and/or social assistance and support allowance may be granted reduction or tax exemption on buildings and land tax. " 24. Article 51 (2) shall be inserted after paragraph 2 with the following contents: "(2 ^ 1) Persons with disabilities of first and second degree, pensioners, students, students and soldiers are exempt from the hotel tax." 25. In Article 51, paragraph 6 shall read as follows: " (6) For the anticipatory payment of the building tax and the land tax, due for the entire year by the individuals, until March 15 of the fiscal year a bonus of up to 10% is granted, established by decision of the local council. ' 26. Article 52 shall read as follows: "" Art. 52. -Individuals, war veterans, those provided for art. 1 of Decree-Law no. 118/1990 on the granting of rights to persons persecuted for political reasons of dictatorship established with effect from 6 March 1945, as well as those deported abroad or constituted in prisoners, republished, with amendments and completions subsequent, as well as those provided for in Government Ordinance no. 105/1999 on the granting of rights to persons persecuted by the regimes established in Romania with effect from September 6, 1940 to March 6, 1945 for ethnic reasons, approved and modified by Law no. 189/2000 , with subsequent amendments and completions, are exempt from the payment of local taxes and fees regulated by this ordinance. " 27. in Article 57, paragraph 2 is inserted as follows: " (2) You may also be exempted from paying local taxes and fees from foundations and associations of a humanitarian nature that have as sole activity the maintenance and operation of retirement homes and houses for the protection of children orphans and street children. " 28. Article 58 shall read as follows: "" Art. 58. -Companies that have as their sole activity the insurance of tourist services with seasonal activity of no more than 5 months of the fiscal year are exempt from the tax on buildings and land tax, 50%, only for buildings intended for this activity. ' 29. Article 61 (1) shall be repealed. 30. In Article 63, paragraph 1 shall read as follows: "" Art. 63. -(1) Establishment, establishment, control, pursuit and collection of local taxes and fees, late increases, penalties, fines and any other own income of local budgets, settlement of objections and appeals formulated against the control and taxation acts having as object the finding and establishment of these incomes, as well as the execution of local budgetary claims shall be carried out by the local public administration authorities or by the compartments of their specialty, as appropriate, depending on the specific tasks, according to the law 31. Article 64 shall be inserted after Article 64 with the following contents: "" Art. 64 64 ^ 1. -They are subject to tax on buildings, under the conditions of this ordinance, and those buildings that were executed without a building permit. The notice of payment does not have the constituent elements of the building permit nor those of the title of property. " 32. In Article 71, paragraph 2 shall read as follows: "" (2) Contraventia referred to in lett. a) is sanctioned with a fine of 500,000 lei to 1,000,000 lei, and the one from lit. b), with a fine of 1,000,000 lei to 3,000,000 lei. " 33. In Article 72, paragraph 6 shall read as follows: "(6) The public official responsible for the non-establishment of taxes and local taxes regulated by this ordinance shall be liable in civil law, within the limits of the calculated delay." 34. In Article 74, paragraph 1 shall read as follows: "" Art. 74. -(1) Local councils and county councils shall adopt decisions on the establishment of local taxes and fees, between the limits and under the conditions of this ordinance, during the month of May of each year for the following fiscal year. " 35. In Article 75, paragraph 2 shall read as follows: " (2) By the methodological norms regarding local taxes and fees, the procedures referred to in par. (1), as well as those specific to taking over the local budgets of these financial resources. " 36. Article 76 shall read as follows: "" Art. 76. -Every year, until May 15, the local public administration authorities will carry out the inventory of the taxable matter generated by the application of this ordinance, so that the projects of the local budgets submitted under Law no. 189/1998 on local public finances, with subsequent amendments and completions, to include all their own income. " 37. Article 77 shall read as follows: "" Art. 77. -Within 30 days from the date of publication of the law approving the present ordinance in the Official Gazette of Romania, Part I, Ministry of Public Administration and Ministry of Public Finance, after consultation with the associative structures of local public administration authorities, will develop the methodological norms on local taxes and fees, which they will submit for approval to the Government. " 38. Article 78 shall read as follows: "" Art. 78. -In 2002, within 30 days from the date of publication in the Official Gazette of Romania, Part I, of the methodological norms regarding local taxes and fees, local councils and county councils will review and adopt decisions on local taxes and fees for 2003. " 39. Annex no. 1, points 1 and 2 shall read as follows: "" No. *) (lei/m2) With water, sewerage, electric, heating [cumulative*** conditions]] No water, sewerage, electric heating, heating 0123 1.Buildings: a) with walls or reinforced concrete frames, of burnt brick, natural stone or other material5.300.0003.100,000 b) with wooden walls, unburned brick, valatuci, sparrow and other similar material1.400.000900.000 2.Construction annexes, located outside the body main of the building: a) with walls made of burnt brick, stone, concrete or of other similar materials 900,800,000 b) with wooden walls, unburned brick, sparkles, waltzes, etc. 500,000300,000 " 40. Introductory part of point 1 and point 3 of the note in Annex no. 1 1 will have the following contents: "" NOTE: 1. In order to determine the taxable values, on the ranks of localities and areas within them, at the levels mentioned in this Annex, the following correction coefficients will be applied: ................................................................... 3. For buildings structured in blocks with more than 3 levels and 8 apartments the correction coefficients mentioned in section 1 1 will be reduced by 0.10. " 41. Annex no. 2, points 1 and 5 shall read as follows: "" 1. Buildings of public institutions, as well as buildings that are part of the public and private domain of administrative-territorial units, except those used for economic activities. ................................................................... 5. Buildings in the public domain of the state and in the administration of the Autonomous Regia "Administration of the State Protocol Heritage", as well as those in the private domain of the state and administered by the directing, which are assigned according to the provisions art. 6 6 para. (1) of Government Decision no. 854/2000 on the organization and functioning of the Autonomous Regia "Administration of the State Protocol Heritage", as amended. " 42. Annex no. 2 point 7, numbers (4), (14) and (20) shall read as follows: " (4) underground and aerial telecommunications channels and networks, carried out on their own; .................................................................. (14) pipelines for the transport of water, petroleum products, gas and industrial liquids, district heating pipes and sewerage networks; .................................................................. ((20) others of a similar nature established by decision of the local council. " 43. Introductory part and letter f) of the note in Annex no. 4 4 will have the following contents: "" NOTE: For determining land tax, differentiated by ranks of localities, according to art. 13 of this ordinance, taking into account the hierarchy of urban and rural localities on ranks, regulated by Law no. 351/2001 on the approval of the National Territory Planning Plan-Section IV-Network of localities, published in the Official Gazette of Romania, Part I, no. 408 of 24 July 2001, the following correction coefficients will apply at the levels provided for in the above table: ................................................. f) rural areas of rank V: ................. 1.0. " 44. Point 1 of point A of Annex no. 5 5 will have the following contents: "" 1. land with construction, for their built area; " 45. In point A of Annex no. 5, after point 6, point 7 is inserted as follows: "" 7. land related to the buildings of public institutions, as well as to buildings belonging to the public and private domain of administrative-territorial units, except those used for economic activities. " 46 46. Point 4 of point B of Annex no. 5 5 will have the following contents: "" 4. Land related to buildings referred to in point 5 5 of Annex no. 2 2 to this ordinance. " 47 47. Letter a) of point C of Annex no. 6 6 will have the following contents: "-lei/year-a) luntre, motorless boats, water scooters, used for personal use and leisure ----------- 100.000" 48. Point 4 of point A of Annex no. 7 7 will have the following contents: "" Four. For the issuance of the authorization for construction-site organization-, necessary for the execution of the basic works, if they were not authorized once with them, the fee is 3% of the authorized value of the constructions. " 49 49. Letter B of Annex no. 7 7 will have the following contents: "" B. For the issuance of other authorizations and certificates than those provided for in A, as well as for their annual or quarterly visa shall be due to the following fees: 1. For the issuance of operating permits for lucrative activities and their annual visa: Gainful activities-lei-a) for craftsmen and carausi 50,000-75.000 b) for wood-made boilers rachiu 75.000-130.000 c) for self-employed 130,000-200,000 d) for mills, oil presses and darace 200,000-400,000 e) for design activities 500,000 -1.000.000 f) for other unforeseen activities above 400,000 -1.000.000 2. For the issuance of operating health permits, between 83,000 lei and 121,000 lei. 3. For the release of heliographic copies from cadastral plans or other such plans, held by local councils, for each sqm of plan:
--lei-
a1) at scale 1:500 240,000 a2) at scale 1:1.000 360,000 a3) at scale 1:2.000 480,000
4. For the issuance of the producer certificate, between 50,000 lei and 500,000 lei, and for its quarterly visa, between 25,000 lei and 100,000 lei. " + Article 2 Government Ordinance no. 36/2002 on local taxes and fees, published in the Official Gazette of Romania, Part I, no. 92 of February 2, 2002, with the amendments made by this law, will be republished, giving the texts a new numbering. This law was adopted by the Senate at the meeting of 27 June 2002, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, DORU IOAN TARACILA This law was adopted by the Chamber of Deputies at its meeting on June 27, 2002, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU Bucharest, July 17, 2002. No. 522. --------