Source: https://www.crdpropertybroker.ro/en/ordonanta-rep-nr-36-din-01302002.html
Timestamp: 2020-01-17 21:48:26
Document Index: 600960794

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 17', 'art. 12', 'art. 17', 'art. 17', 'art. 8', 'art. 31', 'art. 31', 'art. 31', 'art. 31', 'art. 35', 'art. 37', 'art. 43', 'art. 46', 'art. 76', 'art. 3', 'art. 1', 'art. 6', 'art. 10', 'art. 50', 'Art. 74', 'art. 10', 'art. 29', 'art. 37', 'art. 62', 'art. 10', 'art. 29', 'art. 37', 'art. 62', 'art. 43', 'art. 43', 'art. 28', 'art. 131', 'art. 9', 'Art. 72', 'art. 30', 'art. 6', 'art. 32', 'art. 6', 'art. 12', 'art. 85', 'art. 85']

﻿Ordinance republished no. 36 din 01/30/2002
Real estate legislation Ordinance republished no. 36 din 01/30/2002
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ORDINANCE REP. NO. 36 DIN 01/30/2002 (REPUBLICATED UNDER ARTICLE 2 OF LAW 522/2002 FOR THE APPROVAL OF OG 36/2002 ON LOCAL TAXES AND TAXES, DONTUING THE TEXTS A NEW NUMBERING. OG 36/2002 IS PUBLISHED IN M.OF 92 OF 2 FEBRUARY 2002, CERTIFIED IN MOON 145 OF 26 FEBRUARY 2002 AND APPROVED WITH MODIFICATIONS AND COMPLETERS BY LAW 522/2002, PUBLISHED IN MAO 602 OF 14 AUGUST 2002)
O.G. 36/2002 was published in M.Of. 92 of 2 February 2002, corrected by M.Of. 145 of February 26, 2002, and was approved with amendments and completions by Law 522/2002, published in M.Of. 602 of 14 August 2002.
(1) The local taxes and duties are revenues of the local budgets of the administrative-territorial units and are regulated by the present ordinance.
(2) Information on local taxes and duties is of public interest, the authorities of the local public administration having the obligation to ensure free and unhindered access to them.
Financial resources constituted from local taxes and fees are used for public expenditures, which are financed from local budgets, in accordance with the law.
(1) Natural persons and legal entities, hereinafter referred to as taxpayers, owe the local taxes and duties regulated by this Ordinance.
(2) For the purposes of this Ordinance, the taxpayers who carry out economic activities on the basis of the free initiative or exercise individually or by association any free profession are assimilated to natural persons.
(3) Legal entities within the meaning of this Ordinance are those entities represented by legally registered natural persons having a distinct patrimony for the purpose of carrying out an activity such as:
a) the 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, patronage and cooperative organizations, public institutions, associations and foundations, religious cults and others except for those mentioned in paragraph (2);
b) Religious denominations and their local units with legal personality.
(4) The legal entities within the meaning of the present Ordinance and the branches and representatives authorized to operate on the territory of Romania, belonging to foreign natural or legal persons, and the like, shall be assimilated.
(5) The institutions and units operating under the subordination or coordination of the Ministry of Education and Research are exempted.
CHAPTER II - Tax on buildings
(1) The building tax is annual and is due by the taxpayers for the buildings owned by them, no matter where they are located and their destination.
(2) In the case of the public and private property of the state or of the administrative-territorial units, which are in the administration or in use, as the case may be, of the taxpayers, the tax on buildings is due to those who have them in administration or in use.
(3) For the purposes of this Ordinance, a building means any building which serves to accommodate people, animals, objects, products, materials, installations and the like.
(4) In order to determine the tax on buildings due to individuals, the dimensioning of a building shall take into account the built-up surface that is determined by summing up the areas of all levels, including those located in the basement. The calculation does not include bridges, except attics, as well as uncovered stairs and terraces.
(1) The tax on buildings, in the case of individuals, shall be calculated by applying the rate of 0,2% in the urban environment and 0,1% in the rural area to the taxable value of the building, determined according to the criteria and the evaluation norms provided in the annex 1.
(2) For the taxpayers mentioned in par. (1), which owns several non-rented residential buildings, the building tax is increased as follows:
a) 15% for the first building, except for the home address;
b) 50% for the second building, other than the home address;
c) 75% for the third building, except for the home address;
d) 100% for the fourth building and the following, except for the home address.
(3) The numerical order of the properties shall be determined in relation to the year of acquisition of the building, whatever the form, resulting from the documents evidencing the ownership status.
(4) Taxpayers falling within the scope of par. (2) have the obligation to submit a special declaration to the specialized departments of the local public administration authorities in whose territorial jurisdiction they are domiciled, as well as to those in which the respective buildings are located.
(5) The model of the special declaration mentioned in paragraph (4) is approved by the methodological norms regarding the local taxes and fees.
(1) The tax on buildings, in the case of the taxpayers provided in art. 3 par. (3) shall be calculated by applying the quota established by the local councils, which may be between 0.5% and 1.5% of the inventory value of the building, recorded in their accounting, according to the legal provisions in force.
(2) If the legal entities have not carried out any revaluation of the buildings since 1998 until the date of entry into force of this Ordinance, the share of the tax on buildings is between 3% and 5%, applied to the inventory value of the building, up to the date of the first revaluation, 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.
(4) Starting with the date of transfer of ownership to the beneficiary of buildings subject to financial leasing contracts, the tax shall be determined by applying the allowances provided for in paragraph (2) until the date of the first revaluation recorded in the accounts.
(1) When determining the tax on buildings, in the case of the taxpayers provided in art. 3 par. (3) shall be taken into consideration both the buildings in operation, as well as the ones in reserve or in preservation.
(2) Buildings in operation and whose value has been fully recovered by amortization are subject to the tax on buildings, calculated on the basis of the inventory value recorded in the accounting.
Buildings acquired during the year, no matter what form, are required starting with the first day of the month following that in which they were acquired. The tax is calculated in proportion to the period remaining until the end of the year.
(1) The decrease from taxation during the year for the decommissioning, demolition, dismantling or destruction of buildings, as well as the transfer of the right of ownership or housing, as the case may be, shall be made from the date of first the month following that in which one of these situations occurred.
The decrease is granted proportionally to the part of the building subject to such a situation, as well as to the remaining period until the end of the fiscal year.
(2) The list of buildings that are not subject to building taxes is given in Annex 2.
(3) The approval by the local councils of the special constructions stipulated in item 20 of item 7 of Annex 2 shall be made annually in November and shall be applied in the following fiscal year.
The tax on buildings is established on the basis of the tax return submitted by the taxpayers under the terms of this Ordinance and is paid quarterly in four equal installments, as follows: until 15 March, until 15 June, until 15 September and until 15 November.
CHAPTER III - Taxes and taxes on land
Taxpayers owning land located in municipalities, cities and communes in their urban or outlying areas owe taxes on the ground.
(1) The tax on the land shall be established annually, in the fixed amount per square meter of land, in a differentiated way, within the localities, on the ranks of localities and zones, and in the extravilan of the localities, on the ranks of localities and categories of land use, per areas, according to Annex 3 and Annex 4, respectively.
(2) In cases when the lands located in the urban areas of the localities are registered in the agricultural register in a different category of use than the land with construction, they shall be subject to the land tax according to Annex 4.
The classification of land by area and by category of use, in urban and outlying areas, is done by local councils, depending on the position of the land towards the center of the locality, the urban networks, as well as other elements specific to each administrative-territorial unit, according to the documentation land and urban planning, agricultural registers, land registry and other land or cadastral evidence.
(1) For the lands acquired during the year, whatever the form, the tax on the land is due from the first day of the month following the one in which they were acquired, in proportion to the period remaining until the end of the fiscal year.
(2) The provisions stipulated in paragraph (1) shall also apply in the case of land, whose classification changes during the fiscal year.
In case the value of the locality is changed during the year, the land tax will change accordingly to the new location of the locality, starting with the 1st of January of the year following the one in which this change occurred.
(1) The land tax does not apply to land for which the land tax due according to art. 17 of this Ordinance.
(2) The decrease from taxation during the year for any of the situations corresponding to the legal provisions in force shall be made starting with the first day of the month following that in which the situation occurred, in proportion to the period remaining until the end fiscal year.
(3) The list of land for which no tax is due is given in Annex 5.
For the public and private property of the state or of the administrative-territorial units, in the administration or in the use of autonomous administrations, of companies and other legal entities, used for purposes other than agriculture or forestry, they owe the land tax, which shall be established under the same conditions as the land tax provided under art. 12.
(1) For land occupied by roads and railways, the taxpayers provided under art. 17 owes the land tax, which is set annually, in lei / km, differentiated as follows:
a) for roads 200,000 lei / km;
b) for regular railways 390,000 lei / km;
c) for narrow railways 200,000 lei / km.
(2) The fee is due only to railways and roads to access to the premises of the unit.
The railway transport units are exempted from the land tax provided in art. 17 and 18.
The tax and the land tax are established, modified and collected according to the provisions of art. 8-10.
CHAPTER IV - Tax on means of transport
(1) Taxpayers who hold mechanical haulage shall pay an annual fee based on their cylindrical capacity, for each 500 cm3 or fraction thereof, according to Annex 6 A point I.
(2) In the case of motor vehicles for the carriage of goods with a maximum authorized total weight of more than 12 tonnes, and for their combinations, the charge shall be that provided in Annex 6, A points II and III.
(3) The financial resources deriving from the tax on the means of transport provided in Annex 6, A II and III points will be used exclusively for maintenance, modernization, rehabilitation and construction of roads of local and county interest and are 60% revenue to the local budget and 40% to the county budget, respectively. For Bucharest, the tax is 60% revenue for the budgets of the sectors and 40% for the budget of Bucharest.
(4) For the trailers, semi-trailers and caravans the annual fees shall be determined according to their capacity, according to Annex 6, B.
(5) Vehicles, motorcycles and motorcycles belonging to persons with locomotory disabilities, which are adapted to their handicap, are exempt from tax.
The cylinder capacity and the capacity of the trailer are shown with the vehicle's identity card, the trailer, the purchase invoice or other legal documents to show them.
(1) The tax on the means of water transport, which belong to the taxpayers, shall be established annually, for each means of transport, according to Annex 6, C.
(2) River passenger ships, boats and wagons, used for the transport of individuals who are domiciled in the Danube Delta, the Big Island of Braila and the Ialomita Balta Island, shall not be subject to any taxes on means of transport.
(1) The tax on means of transport is due from the first date of the month in which they were acquired and in case of alienation or cancellation during the year from the records of the authorities to which they are registered, the tax is decreased as of the first date of the month in which one of these situations occurred.
(2) For the means of transport which are the object of the lease, the fee is due by the owner.
The tax on the means of transport shall be determined by the specialized departments of the local public administration authorities in whose territorial jurisdiction the taxpayers have their domicile, headquarters or work places, as the case may be, on the basis of the tax return filed under the present Ordinance.
(1) The public institutions, as well as the legal entities, which have as activity profile the transport of passengers in urban and suburban mode, are exempt from the payment of the tax on means of transport.
(2) The public transport of urban and suburban passengers also refers to those who travel a distance outside the locality, if the tariffs established in the conditions of the public transport are practiced.
(1) The tax on means of transport shall be paid quarterly, in four equal installments, as follows: until 15 March, until 15 June, until 15 September and until 15 November.
(2) For the means of transport acquired during the year, the due fee shall be distributed in equal amounts at the payment terms remaining until the end of the year.
(3) The foreign natural or legal persons, who request the temporary registration of the means of transport, have the obligation to pay in full the due due on the date of taking into account by the specialized departments of the local public administration authorities.
CHAPTER V - Fees for the issue of certificates, permits and authorizations
In order to issue certificates, permits and authorizations, taxpayers owe different taxes, according to Annex 7.
(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 submitted project.
(2) Upon completion of the works, the beneficiary of the building permit, within 15 days from the date of expiry of the term of execution established by it, are obliged to declare to the specialized structures in the field of spatial planning and urban planning of the local public administration authorities the real value of the works, in order to regularize the building permit fee.
(3) The specialized structures mentioned in par. (2) shall settle the building permit fee based on the actual value of the works declared by the applicant, within 15 days from the date of expiry of the execution period established by the building permit.
(4) For natural persons, if the value of the works declared by the applicant is less than the value determined according to Annex 1, the tax adjustment shall be based on the value thus calculated.
(1) The amount of the fees stipulated in Annex 7 shall be established between these limits by the local or county councils, as the case may be.
(2) The fees provided for in this Chapter shall be paid in advance for issuing or visiting, as the case may be, certificates, approvals and authorizations.
(3) For the issuance of the town planning certificates and the building permits by the presidents of the county councils, with the approval of the mayors of the communes, the taxes due shall be 50% revenue to the local budget and 50% to the county budget.
(4) For the municipality of Bucharest the fees due for issuance of urbanism certificates and building permits shall be paid to the budget of the municipality of Bucharest or its sectors, as the case may be, according to the attributions established by law to the general mayor, respectively to the mayors of the sectors.
(5) The proof of payment of the tax shall be kept at the specialized structure of the local public administration authority which issued the respective documents.
CHAPTER VI - Fee for the use of advertising and advertising means
(1) Taxpayers who benefit from various forms of advertising and publicity services are obliged to conclude contracts and owe the local budgets in which advertising is made an advertising and advertising fee ranging from 1% to 3% of the value of the contract, exclusive of the related value added tax.
(2) For the use of billboards, billboards or other such advertising means the beneficiaries owe a fee which may be between 65,000 lei / year / m2 and 130,000 lei / year / m2 or fraction of m2.
(3) For companies established at the place of activity, the annual fee is set according to the size and may be between 120,000 lei / year / m2 and 200,000 lei / year / m2 or fraction of m2.
(4) The percentage quota and the amount of the fee provided in the fixed amount shall be established by the local councils in whose territorial range the advertising is made, within the limits stipulated above.
(1) The fee due according to the provisions of art. 31 par. (1) shall be paid monthly by the advertiser and the publicity to the local budget of the administrative-territorial unit in whose radius the service is performed, until the 10th of the following month, for the whole period of the contract, starting with the month in which the tax has become exigible.
(2) The tax becomes exigible on the date of entry into force of the contract for the provision of the advertising and advertising service.
(3) The fee for using advertising and advertising means due according to art. 31 par. (2) shall be paid in advance by the beneficiary of the advertising, in proportion to the number of months of use, to the local budget of the administrative territorial unit on which the billboard is displayed. In cases where the means of advertising and advertising last longer than one year, the fee is paid until January 31 of each year.
(4) Taxpayers who owe the fee according to art. 31 par. (3) have the obligation to pay it on a quarterly basis to the local budget of the territorial-administrative unit in whose territorial range it operates, in four equal installments, as follows: until 15 March, until 15 June, until 15 September until November 15th.
(5) The public institutions do not owe the fee for using the means of advertising and advertising.
(6) The fee stipulated in art. 31 par. (3) is not due to the identification and warning panels of the power plants.
CHAPTER VII - Tax on Performances
(1) Taxpayers who organize artistic events, sports competitions, artistic and entertaining activities of video and discotheques, hereinafter referred to as performances, owe taxes on performances, calculated in percentage shares of the proceeds from the sale of entry tickets and subscriptions or in fixed amount on meter square, depending on the area of ​​the show where the show takes place, less the value of the stamps established, according to the law.
(2) Public institutions do not owe the tax on shows.
For artistic events and sports competitions, the show tax is set on the proceeds from the sale of subscriptions and tickets, by applying the following quotas:
a) 2% for artistic performances of theater, opera, operetta, philharmonic, cinematographic, musical, circus, as well as for domestic and international sports competitions;
b) 5% for artistic events such as: festivals, contests, cenacles, evenings, recitals or other such artistic or entertaining events that are occasional.
(1) For the artistic and entertaining activities of the videotheque and disco, the tax on performances shall be established according to the surface of the theater in which the performance takes place, per day of operation, as follows:
a) in the case of videocassettes, from 500 lei / m2 / day to 1,000 lei / m2 / day;
b) for discotheques, from 1,000 lei / m2 / day to 2,000 lei / m2 / day.
(2) The amount of the tax shall be established by the local councils in whose administrative-territorial range the artistic and entertaining activities are performed, within the limits stipulated in paragraph (1).
(3) For the determination of the tax on performances, on the levels mentioned in par. (1) apply the correction coefficients referred to in the note in Annex 4.
Tax payers on shows, for the activities provided under art. 35, have the obligation to file a statement that will contain the area of the premises, as well as the days of the performances, until the latest on the 15th of each month, for the following month.
(1) The tax on performances shall be paid monthly up to the 15th of the month following the one in which the income to the local budget of the administrative-territorial unit in whose ray the performance unfolds.
(2) The tax payers on performances are responsible for the accuracy of the calculation and the timely payment of the tax.
For the amounts ceded for humanitarian purposes, on a contractual basis, the proceeds from the performances are not taxed.
The payers of the tax on performances have the obligation to keep their records and to deposit monthly, until the 15th of the month following the one in which the income is made, to the specialized departments of the local public administration authorities in whose jurisdiction the payer has its headquarters or domicile, the tax return or the declaration provided in art. 37, according to the models approved by the methodological norms regarding the local taxes and fees.
The printing, registration, targeting, recording and management, as the case may be, of subscriptions and entrance tickets to performances shall be done according to the technical norms approved by Government decision at the initiative of the Ministry of Public Administration, together with the Ministry of Public Finance, with the approval of the Ministry of Culture and Religious Affairs and of the Ministry of Youth and Sports, within 60 days from the date of publication of this Ordinance in the Official Gazette of Romania, Part I.
Tax payers on shows are also required:
(a) comply with the technical rules on printing, recording, targeting, recording and managing, as appropriate, subscriptions and entrance tickets to performances;
b) to issue entrance tickets for shows for all amounts collected and not to pay higher rates than those on tickets;
c) to provide the inspection bodies with documents certifying the calculation and payment of the tax on performances.
(1) Violation of the technical rules on printing, recording, targeting, recording and managing, as the case may be, subscriptions and entrance tickets to performances is a contravention and is sanctioned by a fine from 2,000,000 lei to 10,000,000 lei
(2) The amount of the fines stipulated in par. (1) shall be updated under the terms of this Ordinance.
(3) The penalty applies to tax payers on shows.
The finding of the contraventions and the application of the sanctions stipulated in art. 43 shall be made by the mayor and his empowers, as well as by the persons empowered for this purpose within the Ministry of Public Administration, the Ministry of Public Finance, the Ministry of Culture and Religious Affairs and the Ministry of Youth and Sports.
CHAPTER VIII - Hotel tax
(1) For staying in municipalities, towns or municipalities, local councils may decide to establish hotel tax due by individuals over the age of 18 years.
(2) The fee shall be determined on the basis of the local council rate between 0.5% and 5%, applied to the accommodation rates applied by the hotel units.
The hotel tax is charged by the legal entities through which the accommodation is made, once the people are accommodated, and is paid to the local budget in the first 10 days of each month for the previous month.
If the hotel tax is included in the receipt or in the cost of the rest and treatment ticket, the legal entities provided in art. 46 will transfer to the local budget of the administrative-territorial unit the amount collected with this title, recovered from the travel agencies through which the receipt or the holiday ticket and the treatment tickets were redeemed in the first 10 days of each month for the previous month.
CHAPTER IX - Other local taxes
(1) In the exercise of their duties in the administration of the public and private domain of the administrative-territorial units, local councils or county councils, as the case may be, may set daily fees between 1.000 lei and 100.000 lei for the temporary use of public places and for visiting the museums , memorial houses, historical monuments, architecture and archaeological sites.
(2) The local councils may impose daily taxes, within the limits stipulated in paragraph (1) for owning or operating, as the case may be, machinery intended to operate for the purpose of obtaining income. Machinery categories are established by local councils.
(3) Local councils may levy fees for the slow vehicles provided in Annex 8 in the fixed amount for each vehicle, which may range from 26,000 lei / year to 260,000 lei / year.
(4) The amounts from the fees provided in par. (1) - (3) constitute own revenues of local budgets and are paid in advance.
(5) For the establishment of the local taxes mentioned in par. (1) - (3) the local councils shall take into consideration the criteria stipulated in the methodological norms mentioned in art. 76 of this Ordinance.
CHAPTER X - Tax Facilities
(1) For the home dwelling, as well as for the land thereof, the local councils may adopt during the year decisions on the reduction or exemption from building taxes and on the land tax, to be imposed on natural persons, under the conditions provided by the present ordinance.
(2) In the case of persons with disabilities of grade I and II, natural persons, in cases where natural persons benefit only from unemployment and / or social allowances and support allowance in a given year, a reduction or exemption from tax may be granted on buildings and land tax.
(3) Disabled persons of the 1st and 2nd grade, pensioners, pupils, students and soldiers in term are exempt from the hotel tax.
(4) The procedure for granting the tax exemption facility, respectively reduction, according to par. (2) shall be established by decision of the local council.
(5) In case of natural calamities, the local councils may adopt decisions on the exemption of local taxes and duties, established by the taxpayers provided for in art. 3.
(6) Exemption or reduction shall be granted in proportion to the period remaining until the end of the year and shall run from the first day of the month following that in which the persons concerned attest the situations referred to in paragraph (1), (2) and (5).
(7) For the anticipated payment of the building tax and the land tax, due for the whole year by the natural persons, up to 15 March of the fiscal year a bonus of up to 10% shall be granted, determined by a decision of the council local.
Individuals, veterans of war, and those referred to in art. 1 of Decree-Law 118/1990 on the granting of rights to persons persecuted for political reasons by the dictatorship set up with effect from 6 March 1945, as well as to those deported abroad or to prisoners, republished, with subsequent modifications and completions, as well as those provided in OG 105/1999 regarding the granting of certain rights to the persons persecuted by the regimes established in Romania starting with 6 September 1940 until 6 March 1945 for ethnic reasons, approved and modified by Law 189/2000, with subsequent amendments and completions, are exempt from payment of taxes and local taxes regulated by this Ordinance.
Unmarried individuals, widowers of war and widowers of war veterans, are exempt from building taxes, land tax, and hotel tax.
The provisions of art. 6 and art. 10 par. (1) lit. k) of Law 42/1990 on the honor of heroes-martyrs and the granting of rights to their survivors, to the wounded, as well as to the fighters for the victory of the Revolution of December 1989, republished, with the subsequent modifications and completions, regarding the exemption from the payment of taxes on buildings and land related to them, the tax on the means of transport for hymcomas and motorcycles, shall be maintained also under the terms of this Ordinance.
The exemptions provided in art. 50-52 shall be granted 100% of the natural persons mentioned for their own property and for the common goods of the spouses.
(1) The relief from local taxes and fees shall be granted on the basis of the beneficiaries' request, in proportion to the period remaining until the end of the year, starting with the month following that in which the persons in question present the supporting documents proving the respective situation.
(2) In the case of building tax and land tax, the exemption shall be granted only for the dwelling situated at the taxpayer's domicile.
(1) The founding foundations established according to the law shall be exempt from the local taxes and fees regulated by this Ordinance in order to establish, maintain, develop and support institutions of national culture, as well as to support humanitarian, social and cultural actions.
(2) Foundations and humanitarian associations which have as sole activity the maintenance and functioning of the homes for the elderly and the houses for the protection of orphaned children and street children may also be exempted from paying the local taxes and fees.
Companies that have as sole object of activity the provision of tourist services with seasonal activity of up to 5 months of the fiscal year are exempt from the payment of the tax on buildings and the 50% tax on the land, only for the buildings intended for this activity.
50% of the building tax is exempt for a period of 5 years from the commissioning of the newly-built objectives of the consumer or handicrafts co-operation.
Local councils may decide to exempt or reduce the land tax related to the investment made under Law 332/2001 on the promotion of direct investments with significant impact on the economy, throughout their execution, until their commissioning, but not more than 3 years after the start works.
(1) Taxpayers, individuals, are exempt from building tax for 10 years from the date of acquisition, as follows:
a) for new dwellings, under the provisions of the Housing Law no. 114/1996, republished, with the subsequent modifications and completions;
b) for buildings built on loans, under the conditions of O.G. 19/1994 regarding the stimulation of investments for carrying out public works and construction of dwellings, with subsequent modifications and completions.
(2) In case of alienation of the buildings provided in par. (1), new owners no longer benefit from these exemptions.
(3) They are exempted from the payment of the tax for the issuance of the building permit for the taxpayers-concessionaires, for the highways and the concession railway sections, under the conditions of O.G. 30/1995 on the concession regime for the construction and exploitation of some terrestrial - highways and railroad sections, with subsequent modifications and completions.
(4) The natural persons who have their domicile and live in the localities stipulated in the Government Decision no. 323/1996 regarding the approval of the Special Program for supporting the economic and social development of some localities from the Apuseni Mountains, with the subsequent modifications, and no. 395/1996 approving the Special Program on Measures and Actions to Support the Economic and Social Development of Tulcea County and the Danube Delta Biosphere Reserve, with the subsequent amendments, benefits from a 50% reduction of local taxes and duties, in the conditions of OG. 27/1996 regarding the granting of facilities to persons who are domiciled or working in some localities of the Apuseni Mountains and in the Danube Delta Biosphere Reserve, republished.
By Government decision other situations can be established for which tax incentives are granted.
CHAPTER XI - Common Provisions
(1) Establishing, establishing, controlling, tracking and collecting local taxes and fees, late payment increases, penalties, fines and any other local budget revenues, resolving objections and appeals against controlling and imposing acts having as the object of establishing and establishing such incomes, as well as the execution of the local budgetary debts, is performed by the local public administration authorities or by their specialized departments, as the case may be, depending on the specific attributions, according to the law.
(2) Taxes to local budgets under Art. 74 are assimilated to local taxes and duties.Article 62.
(1) The taxpayers shall be obliged to submit the tax returns to the specialized departments of the local public administration authorities in whose territory the taxable or taxable assets are located, as the case may be, within 30 days from the date of their acquisition, in order to determine taxable amounts, as well as taxes or related taxes.
(2) The verification of the data included in the tax declaration is done by confronting with those existing in the agricultural registers or in any other evidence specific to the real estate cadastre, as well as in the accounting records of the taxpayers, as the case may be.
(3) In the case of taxpayers who do not submit the tax return according to the legal provisions, the tax on buildings can be established ex officio on the basis of the evidences stipulated in para. (2).
(4) For the means of transport, the declarations shall be submitted, within 30 days from the date of their acquisition, to the specialized department of the local public administration authority in whose territorial jurisdiction the taxpayers have their domicile, headquarters or work places, as the case may be .
(5) If there are changes that lead to the change of the tax or the due tax, the tax returns shall be filed within 30 days.
(6) The taxpayers, legal persons, calculate the tax or the tax due annually and submit the tax return by January 31 of the fiscal year to the specialized department of the local public administration authority on whose territory the building, the land or any other taxable or taxable goods, as the case may be.
They are subject to the building tax under the present ordinance and those buildings that were executed without a construction permit. The payment notification does not have the constituent elements of the building permit or the title of ownership.
Family members with full exercise capacity who live together with the taxpayer, the natural person on whose behalf the tax or the tax was calculated, as well as the heirs in the individual are jointly liable in respect of the obligations provided by the present ordinance.
(1) Taxpayers, foreign natural and legal persons, pay the local taxes and fees, the related increases and the contravention fines, established in accordance with the present ordinance, in lei.
(2) The payment of the obligations stipulated in paragraph (1) shall be the responsibility of foreign natural or legal persons and shall be paid by them or by their authorized representative.
The local taxes and fees regulated by the present ordinance constitute own revenues of the local budgets of the administrative-territorial units in which the taxpayers have their domicile, headquarters, work stations or where the taxable or taxable assets are located, as the case may be.
Taxes and local taxes set in fixed amounts, as well as the taxable amounts provided in Annexes 1, 3, 4, 6 and 7, are indexed annually by Government decision, at the proposal of the Ministry of Public Finance and of the Ministry of Public Administration, in April of each year, based on the inflation rate forecasted for the following year, if its growth exceeds 5%.
The provisions of this Ordinance apply also to foreign natural and legal persons, to the extent that, by conventions or other international agreements to which Romania is a party or on the basis of reciprocity, it is not otherwise established.
Failure to comply with the provisions of this Ordinance entails disciplinary, criminal or criminal liability, as appropriate, as well as material or civil, according to the legal provisions in force.
(1) The following acts constitute contraventions to this Ordinance:
a) overdue submission of the tax returns provided in art. 10, art. 29 par. (2), art. 37 and art. 62 par. (1), (4) - (6);
b) failure to submit the tax returns provided in art. 10, art. 29 par. (2), art. 37 and art. 62 par. (1), (4) - (6).
(2) The contravention provided in lit. a) shall be sanctioned with a fine from 500,000 lei to 1,000,000 lei, and the one from lit. b), with a fine from 1,000,000 lei to 3,000,000 lei.
(3) The finding of contraventions and the application of sanctions shall be made by the mayors and the empowered persons within the specialized departments of the local public administration authority.
(4) In the case of legal persons, the minimum and maximum limits of the fines stipulated in paragraph (2) increases by 300%.
(5) The limits of the fines provided in art. 43 and par. (1) and (2) of this Article shall be updated by Government decision.
(6) The contraventions stipulated in art. 43 and par. (1) and (2) of this Article, the provisions of O.G. 2/2001 on the legal regime of contraventions *), with the exception of art. 28.
(1) For delayed payment of local taxes and duties, due to late payment, according to the legal provisions.
(2) If the last day of the payment period is a non-working day, according to the law, the payment of the tax or the tax, as the case may be, is made without any late payment on the next working day.
(3) In cases where the due taxes and duties have not been established as a result of the failure to submit the declaration or the declared data do not correspond to the reality, the establishment or modification of the tax or the tax, as the case may be, may be made 5 years prior to the one in which made the finding.
(4) The limitation period for the right to demand forced execution is 5 years.
(5) In the case of tax or tax differences established, late payment increases shall be calculated from the date when the tax was due.
(6) The civil servant guilty of the failure to settle in due time the local taxes and fees regulated by the present ordinance shall be civilly liable, within the limits of calculated delay increases.
(7) Increases and penalties for delayed incomes shall be recorded in the chapter and subchapter corresponding to the tax or tax to which they refer.
Depending on the local conditions specific to the area, the local or county councils, as the case may be, may annually increase up to 50% the local taxes and fees provided by this ordinance.
(1) The Local Councils and the County Councils shall adopt decisions on the establishment of local taxes, between the limits and the terms of this Ordinance, during May of each year for the following fiscal year.
(2) The local taxes and duties are calculated by rounding, meaning that fractions of less than 500 lei are neglected, and what exceeds 500 lei is increased to 1,000 lei.
(3) The mayors and the chairmen of the county councils are obliged to ensure the publicity of the decisions mentioned in par. (1), in accordance with the Local Public Administration Law no. 215/2001.
(1) The following money resources shall be integral to the own revenues of the local budgets:
a) late payment penalties related to the local budget revenues, as an exception to the provisions of art. 131 par. (3) from O.G. 11/1996 regarding the execution of budgetary receivables, with subsequent modifications and completions;
*) O.G. 2/2001 was approved with modifications and completions by Law 180/2002, published in M.Of. 268 of April 22, 2002.
b) the judicial stamp duties stipulated by Law 146/1997 on judicial stamp duties, with subsequent modifications and completions, and the periodical updating according to the inflation rate and the annual increase of these taxes shall be subject to the regulations stipulated by the present ordinance;
c) the stamp duties provided by O.G. 12/1998 on the stamp duties for the notarial activity, with the subsequent modifications and completions, and the periodical updating according to the inflation rate and the annual increase of these taxes are subject to the regulations stipulated in the present ordinance;
d) the fee for the issuance of the titles of ownership over the lands acquired under the Land Fund Law no. 18/1991, republished, with the subsequent modifications and completions, stipulated in chap. V of the Annex to Law 117/1999 on extra-judicial stamp duty.
Periodic update procedures based on the inflation rate and the annual increase for the fees mentioned in chap. I-IV, as well as the head. V of the Annex to this Law are subject to the regulations set forth in this Ordinance.
(2) The methodological norms regarding the local taxes and duties shall detail the procedures mentioned in paragraph (1), as well as those specific to the local budgeting of these financial resources.
CHAPTER XII - Transitional Provisions
Each year, until May 15th, the local public administration authorities will perform the inventory of taxable items generated by the application of the present ordinance, so that the local budgets submitted under the conditions of Law 189/1998 on local public finances, with its subsequent modifications and completions, encompass all their own income.
Within 30 days from the date of publication of the law approving this Ordinance in the Official Gazette of Romania, Part I, the Ministry of Public Administration and the Ministry of Public Finance, after consultation with the associative structures of the local public administration authorities, shall elaborate the methodological norms related to taxes and local taxes, which they will submit for approval to the Government.
In 2002, within 30 days from the date of publication in the Official Gazette of Romania, Part I, of the methodological norms regarding the local taxes and fees, the local councils and the county councils will review and adopt the decisions regarding the local taxes and fees the year 2003.
The provisions of the present ordinance shall apply as of 1 January 2003, except for those of art. 9 par. (3), but Art. 72, 73, 75 and 76, which are fulfilled within the terms stipulated in 2002, as well as of the provisions of art. 30 par. (3) and the head. VII, which shall be enforced starting with the date of publication of this Ordinance in the Official Gazette of Romania, Part I.
On the date of application of the provisions of this Ordinance, the following normative acts are repealed:
a) Law 69/1993 on the establishment of the tax for the use of land owned by the state for purposes other than agriculture or forestry, published in M.Of. 250 of 21 October 1993, as subsequently amended and supplemented, concerning the indexation of the annual tax rate;
b) Order of the Minister of Finance no. 113/1994 on the approval of the Instructions for the application of Law 69/1993 on the establishment of the tax for the use of land owned by the state for purposes other than agriculture or forestry, published in the Official Gazette no. 45 of 21 February 1994;
c) Law 34/1994 on agricultural land tax, published in M.Of. 140 of June 2, 1994, with subsequent amendments and completions;
d) H.G. 506/1994 for the approval of the Norms regarding the calculation methodology and the corresponding formalization regarding the settlement and the monitoring of the local taxes and taxes, published in the Official Gazette. 254 of September 9, 1994;
e) H.G. 507/1994 for the approval of the Instructions on the methodology for calculating and regulating the agricultural income tax, the formalization of tax settlement and follow-up, published in the Official Gazette. 262 of September 19, 1994;
f) O.U.G. 44/1997 on the suspension of agricultural income tax, published in M.Of. 153 of 14 July 1997, as subsequently amended and supplemented;
g) Law 147/1998 on the Tax on Performances, published in M.Of. 262 of 14 July 1998;
h) Law 27/1994 on Local Taxes and Fees, republished in M.Of. 273 of 22 July 1998, as subsequently amended and supplemented;
i) H.G. 718/1998 approving the Methodological Norms for the application of the Law 147/1998 on the tax on the performances and the corresponding forms, as well as the Norms regarding the printing, registration, targeting, management and use of entry tickets and subscriptions to shows, published in M.Of . 408 of 27 October 1998;
j) point 2 of Chapter. I of the Annex to Law 117/1999 on extrajudicial stamp duty, published in M.Of. 321 of July 6, 1999;
k) art. 6 par. (15) and art. 32 par. (3) of Law 50/1991 on the authorization of the execution of construction works, republished in M.Of. 3 of 13 January 1997, as amended and supplemented by Law 453/2001, published in M.Of. 431 of 1 August 2001;
l) Joint Order of the Minister of Finance and the Secretary of State, Head of the Department for Local Public Administration, on the standard forms for local taxes and duties no. 805 / 19a / 6.283 / 1999, published in M.Of. 482 and 482 bis of 5 October 1999;
m) any other provisions contrary to this Ordinance.
Annexes 1 to 8 form an integral part of this Ordinance.
per square meter of built-up area *) to buildings and other buildings belonging to individuals
Type of buildings and other taxable buildings
Taxable amount **) (lei / m2)
With water, sewage, electrical, heating (cumulative conditions ***)]
No water, sewage, electrical, heating
a) with reinforced concrete walls or frames, burnt bricks, natural stone or other materials / 5.300.000 3.100.000
b) with wooden walls, brick, valataci, paianta and other similar materials / 1,400,000 900,000
2. Ancillary buildings outside the main building:
a) walls of brick, stone, concrete or other similar materials / 900,000 800,000
b) with wooden walls, unbroken brick, pavement, valata etc. / 500.000 300.000
3. For dwellings located in the basement, basement or attic
The value represents 75% of the value for each group of buildings
4. For spaces with another destination located in the basement or basement of buildings
The value represents 50% of the value for each group of buildings
*) For the determination of the built-up area, in the case of buildings that can not actually be measured on the outer contour, a conversion factor of 1.20 is applied to the useful surface.
**) The taxable amount is reduced in relation to the period in which they were incurred, as follows:
a) before 1950 inclusive, 15% reduction;
b) between 1951 and 1977 inclusive, 5% reduction.
***) In cases where these conditions are not cumulatively met, the taxable amounts, in lei / m2, provided in Col. 3.
1. For the determination of the taxable values, by ranks of localities and areas within them, the following correction coefficients shall apply at the levels mentioned in this annex:
The area within the village
The rank of the locality
A / 1.30 / 1.25 / 1.20 / 1.15 / 1.10 / 1.05
B / 1.25 / 1.20 / 1.15 / 1.10 / 1.05 / 1.00
C / 1.20 / 1.15 / 1.10 / 1.05 / 1.00 / 0.95
D / 1.15 / 1.10 / 1.05 / 1.00 / 0.95 / 0.90
2. Areas A, B, C and D of this Annex correspond to Areas A, B, C and D of Annex 3 to this Ordinance.
3. For buildings structured in blocks with more than 3 levels and 8 apartments, the correction coefficients referred to in point 1 shall be reduced by 0,10.
including buildings that are not subject to tax
1. Buildings of public institutions, as well as buildings belonging to the public and private domain of the administrative-territorial units, except for those used for economic activities
2. Buildings which, according to the law, are considered historical monuments, architecture and archeology, as well as museums and memorial houses, with the exception of their premises used for economic activities
3. Buildings which, by destination, are worship sites belonging to religious denominations recognized by law and their local components, except for their premises used for economic activities
4. Buildings of pre-university and university education institutions, provisionally or accredited, except for their premises used for economic activities
5. buildings in the public domain and Autonomous Administration "Administration of State Protocol Patrimony" and the private domain of the state and managed by the director, which are awarded in accordance with art. 6 par. (1) of H.G. 854/2000 regarding the organization and functioning of the Autonomous Registry "State Protocol Patrimony Administration" *), with the subsequent modifications
6. Buildings and funerary arrangements in cemeteries
7. Special constructions:
(1) oil wells, gas, salt;
(2) drilling platforms;
(3) hydropower plants, thermal power plants, nuclear power plants, substations and connections and buildings and special constructions their annexes, substations, network overhead transmission and distribution of electricity and poles due to their underground cables transmission and distribution, power plant;
(4) underground and overhead telecommunication networks and networks;
(5) runways;
(6) galleries, inclined underground plans and pile ramps;
(7) mine pits;
(8) chimneys;
(9) cooling towers;
(10) dams and building accessories;
(11) dams, adjacent buildings and cantons for interventions in defense against floods;
(12) hydrometric, oceanographic and hydrometeorological constructions;
(13) bridges, viaducts, aqueducts, tunnels;
(14) pipelines for water transport, petroleum products, industrial gases and fluids, district heating pipes and sewerage networks;
(15) terraces;
(17) Concrete platform;
(18) fencing;
(19) technological installations, reservoirs and pools for storage;
(20) others of a similar nature established by decision of the local council.
Special constructions, for the purpose of this Ordinance, mean those constructions that are not made in the form of enclosures or which are made in the form of premises but are not intended to carry out an activity.
*) H.G. 854/2000 was repealed by H.G. 533/2002 on the organization and functioning of the Autonomous Registry "State Protocol Patrimony Administration", published in M.Of. 391 of 7 June 2002.
on the lands in the city
- lei / m2 -
Tax levels, by rank of localities
A / 5,900 / 4,900 / 4,300 / 3,700 / 500/400
B / 4.900 / 3.700 / 3.000 / 2.500 / 400/300
C / 3.700 / 2.500 / 1.900 / 1.200 / 300/200
D / 2.500 / 1.200 / 1.000 / 700/200/100
on land located outside
Zone: Zone I / Zone II / Zone III / Zone IV
1. Building lands *) 10 9 8 7
3. Passions 12 10 8 6
6. Livez 30 25 20 15
7. Forests and other forests with forest vegetation 15 12 10 8
8. Fields of water 8 6 4 x
9. Roads and railways x x x x
10. Non-productive land x x x x
*) Do not take into account the built-up area of ​​the buildings.
For determining the tax on land, differentiated by rank of localities, according to art. 12 of the present ordinance, taking into account the hierarchy of urban and rural localities, regulated by Law 351/2001 on the approval of the National Territory Planning Plan - Section IV - Localities Network, published in M.Of. 408 of July 24, 2001, the following correction coefficients will apply at the levels given in the above table:
a) urban localities ranging from 0 ... 8,00
b) urban settlements of first rank ... 5,00
c) urban settlements of second rank ... 4,00
d) urban settlements of the third rank ... 3,00
e) rural settlements of the fourth rank ... 1,10
f) rural settlements of V ... 1,00.
for which there is no tax and tax on the land
A. No land tax is due for:
1. the land with construction, for their built surface;
2. lands belonging to religious denominations recognized by law and their local units with legal personality;
3. the grounds of the cemeteries;
4. the terraces of pre-university and university educational institutions provisionally or accredited;
5. the lands owned, administered or in use by the public institutions established under Law 72/1996 on public finances, with subsequent amendments and completions, and Law 189/1998 on local public finances, with subsequent modifications and completions;
6. the lands in the situations stipulated in art. 85 of the Land Fund Law no. 18/1991, republished, with subsequent modifications and completions;
7. the lands belonging to the buildings of the public institutions, as well as to the buildings that are part of the public and private domain of the administrative-territorial units, except for those used for economic activities.
B. There is no land tax due to:
1. the lands in the administration or in use of the public institutions established according to Law 72/1996, with subsequent amendments and completions, and Law 189/1998, with the subsequent modifications and completions;
2. lands which by their nature and not by the given date are unfit for agriculture or forestry, including those occupied by ponds, ponds or ponds, those used for flood defenses, water management, hydrometeorology, those contributing to the exploitation of the water sources, those used as protection areas defined by the Water Law no. 107/1996, as well as the lands used for the underground exploitations, insofar as they do not affect the use of the soil surface. The classification of the land in these categories is done by the local councils, by decision;
3. the lands in the situations stipulated in art. 85 of Law 18/1991, republished, with subsequent amendments and completions;
4. land belonging to the buildings referred to in point 5 of Annex 2 to this Ordinance.
A.I. For mechanical transmissions:
Type of transport medium / - lei / year / 500 cm3 or fraction
a) cars with a cylinder capacity of up to 2,000 cm3 including 58,000
b) cars with a cylinder capacity exceeding 2,000 cm372,000
c) buses, coaches, minibuses 117,000
d) motor vehicles up to 12 tons including 126,000
e) 78,000 registered tractors
f) motorcycles, mopeds and scooters 29,000
For all, the annual fee is set at 50% of the tax due for motorcycles, mopeds and scooters.
for issuing certificates, endorsements and authorizations
A. In the field of construction, the fees are set according to their value or installations, the surface of the land or the nature of the services rendered, as follows:
1. For the issuance of the urbanism certificate, depending on the area for which it is requested:
1.1. In the urban area:
Surface / Fee
a) up to 150 m2 including 25,000-35,000
b) between 151 and 250 m2 including 37,000-47,000
c) between 251 and 500 m2 including 48,000-60,000
d) between 501 and 750 m2 including 61,000-72,000
e) between 751 and 1,000 m2 including 73,000-85,000
f) over 1,000 m2 85,000 + 130 lei / m2
for what exceeds the surface of 1,000 m2
1.2. In rural areas, 50% of the city tax is levied.
2. (1) For the issuance of the building permit the fee shall be 1% of the authorized value of the works, including the installations related to them. For residential and household annexes, taxes are reduced by 50%.
(2) The authorization fees shall not be due in the case of the issuance of permits for places of worship, including their annexes, for the development, modernization or rehabilitation of the transport infrastructure belonging to the public domain of the state for the works of public or local public interest, as well as for constructions whose beneficiaries are public institutions.
3. For the issuance of the permit for drilling and excavation, necessary for geotechnical studies, topographic excavations, quarry exploitations, ballasts, gas and oil wells, as well as other exploitation, the fee due for each m2 is between 37,000 lei and 48,000 lei.
4. For the issuance of the permit for construction - site construction - necessary for the execution of the basic works, if they were not authorized with this, the tax is 3% of the authorized value of the constructions.
5. For the issuance of the building permit for the organization of tent camps, houses or caravans or campsites, the tax due is 2% of the authorized value of the work or construction.
6. For the issuance of the building permit for kiosks, tents, booths, exhibition spaces, located on public roads and in public spaces, as well as for the location of the bodies and display panels, companies and advertisements, the fee is 48.000 lei per m2 .
7. For the issuance of the partial or total authorization of the construction and the arrangement, the tax due is 0.1% of their taxable value. In the event of partial dismantling, the amount of the tax shall be calculated in proportion to the constructed area of ​​the demolition building.
8. For the extension of the urbanism certificate as well as the building permits, the tax is 30% of the initial tax.
9. For the issuance of permits for connection and connection to public water, sewage, gas, heating, electricity, telephony and cable networks, the fee is between RON 48,000 and 73,000 for each installation.
10. For the issuing of the opinion of the town planning commission and the town planning, by the mayors or by the specialized structures within the county councils, the fee is between 100,000 lei and 364,000 lei.
11. For the issuance of the street nomenclature certificate, the fee is between 48,000 lei and 61,000 lei.
B. For the issuance of other permits and certificates other than those referred to in A as well as for their annual or quarterly visas are due to the following fees:
1. For the issuance of operating authorizations for lucrative activities and their annual visa:
Lucrative activities - lei -
a) for craftsmen and chariots 50,000-75,000
b) for boilers for the production of brandy 75,000-130,000
c) for self-employed 130,000-200,000
d) for mills, oil presses and donations 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 issuing the sanitary authorizations, between 83,000 lei and 121,000 lei.
3. For the issuance of heliographic copies of cadastral plans or other similar plans held by local councils for each m2 of plan:
a1) at a scale of 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 his quarterly visa, between 25,000 lei and 100,000 lei.
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