Romanian Local Taxes and Fees
CHAPTER I. General provisions
Art. 247. Definitions
For purposes of the present title, the expressions below have the following meanings:
a) rank of a locality – the rank assigned to a locality according to law;
b) zones within a locality – zones established by the local council, based on the position of the land relative to the center of the locality, to the utility networks, as well as to other elements specific to each administrative-territorial unit, according to the documentation of territorial arrangement and of urbanization, agricultural registries, specific cadastral records of immobile property or other agricultural or cadastral records that may affect the value of the land.
Art. 248. Local taxes and fees
The local taxes and fees are the following:
a) tax on buildings;
b) tax on land;
c) fee on means of transport;
d) fee for the issuance of certificates, permits and authorizations;
e) fee for using means of advertising and publicity;
f) tax on shows;
g) hotel fee;
h) special fees;
i) other local fees.
CHAPTER II. Tax on buildings
Art. 249. General rules
(1) Any person that owns a building located in Romania owes an annual tax for such building, except as otherwise provided in the present title.
(2) The tax specified in par. (1), which is hereafter referred to as the tax on buildings, is payable to the local budget of the administrative-territorial unit in which the building is located.
(3) In the case of a building that is under the administration or use, as the case may be, of another person and for which rent is payable based on a rental contract, the tax on buildings is payable by the owner.
(4) In the case of a building that is owned jointly by two or more persons, each of joint owners of the building owes the tax for the space located in the portion of the building that is owned by such owner. In cases where the individual portions of joint owners may not be determined, each joint owner owes an equal portion of the tax for such building.
(5) For purposes of the present title, a building is any construction that serves as shelter for people, animals, objects, products, materials, installations and other similar.
Art. 250. Exemptions
(1) The tax on buildings is not payable for the following:
- buildings of public institutions and buildings that are part of the public and private domain of an administrative-territorial unit, with the exception of enclosures that are used for economic activities;
- buildings that, according to legislation in force, are considered historical monuments, architectural or archaeological monuments, museums or memorial houses, with the exception of enclosures that are used for economic activities;
- buildings that by their destination are cult premises belonging to religious cults recognized by law and parts of their local components, with the exception of enclosures that are used for economic activities;
- buildings of institutes of pre-university or university education, provisionally authorized or accredited, with the exception of enclosures that are used for economic activities;
- buildings of health units of national interest that have not passed to the patrimony of the local authority;
- buildings under the public domain of the state and managed by the Regia Autonome “Administratia Patrimoniului Protocolului de Stat”, with the exception of enclosures that are used for economic activities;
- buildings under the private domain of the state and managed by the Regia Autonome “Administratia Patrimoniului Protocolului de Stat”, assigned according to law;
- funeral constructions or arrangements in cemeteries, crematories;
- buildings or constructions in industrial, scientific and technological parks, as provided by law;
10. buildings that passed to the ownership of the state or the administrative-territorial units in the absence of legal heirs or successors;
11. any of the following special constructions:
a) oil, gas and salt derricks;
b) marine drilling platforms;
c) any hydroelectric power plant, thermal electric power plant, nuclear electric power plant, transformer and connection stations, special buildings and constructions auxiliary to those, transformer posts, aerial networks for the transport and distribution of electric energy and related towers, underground cables for transport, and electrical installations;
d) sewer systems and underground and aerial telecommunication networks;
e) railroad tracks, inside or outside a building;
f) underground ducts and ramps;
g) mining shafts;
h) smokestacks;
i) cooling towers;
j) dams and auxiliary constructions;
k) breakwaters, auxiliary constructions and constructions to prevent flooding;
l) hydro-metric, oceanographic, hydro-meteorological and hydro-technical constructions, land improvements, ports, navigable canals with locks and pumping stations related to the canals;
m) bridges, viaducts, aqueducts, and tunnels;
n) networks and pipes for the transport or distribution of water, oil products, gas and industrial liquids, thermal networks and pipes and sewage networks;
- o) embankments;
p) quays;
q) concrete platforms;
r) enclosures;
s) technological installations, reservoirs and pools for storage;
t) constructions of a similar nature established by decision of the local council.
(2) Constructions of a nature similar to those in par. (1), pt. 11, lett. a) – s), approved by decision of the local council, are exempt from the tax on buildings for the duration of the existing construction, until other modifications occur.
(3) The tax on buildings is not payable for a building of a physical person if:
a) the building is a new dwelling realized under the conditions of the Law on dwellings no. 114/1996, republished, with subsequent modifications and completions; or
b) the building is realized on the basis of credits, in accordance with Government Ordinance no. 19/1994, as regards the stimulation of investments for the realization of public works and the construction of dwellings, approved by Law no. 82/1995, with subsequent modifications and completions.
(4) The exemption from tax specified in par. (3) is to apply to a building for a period of 10 years from the date of acquiring such building. In the case of a transfer of the building, the exemption from tax is not to apply to the new owner of the building.
Art. 251. Computation of tax for physical persons
(1) In the case of physical persons, the tax on buildings is to be computed by applying the rate of tax to the taxable value of the building.
(2) The rate of tax is 0.2% for buildings located in urban areas and 0.1% for buildings in rural areas.
(3) The taxable value of a building is to be determined by multiplying the unfolded constructed area of the building, expressed in square meters, by the appropriate amount from the following table:
|
Type of building |
Building with installation of water, sewer, electricity and heating (ROL/m2) | Building without installation of water, sewer, electricity or heating (ROL/m2) |
| 1 | 2 | 3 |
| 1. Buildings with walls or frames of reinforced concrete, kilned brick, natural stone or other similar materials |
5,300,000 |
3,100,000 |
| 2. Buildings with walls of wood, unkilned brick, wattle, latticework or other similar materials |
1,400,000 |
900,000 |
| 3. Constructions that are auxiliary to the main body of a building and that have walls of concrete, kilned brick, stone or other similar materials |
900,000 |
800,000 |
| 4. Constructions that are auxiliary to the main body of a building and that have walls of wood, unkilned brick, wattle, latticework or other similar materials |
500,000 |
300,000 |
| 5. A basement, half-basement or attic that is used as a dwelling |
75% of the amount that would otherwise apply to the building |
75% of the amount that would otherwise apply to the building |
| 6. A basement, half-basement or attic that is used for purposes other than as a dwelling |
50% of the amount that would otherwise apply to the building |
50% of the amount that would otherwise apply to the building |
(4) The unfolded constructed area of a building is to be determined by adding together the area of the sections of all floors of the building, including balconies, enclosed balconies or areas located in basements, except for the area of attics that are not used as a dwelling and the area of uncovered stairs and terraces.
(5) The taxable value of a building is to be adjusted based on the location of the building by multiplying the amount determined according to par. (3) by the appropriate correction coefficient specified in the following table:
| Zone within locality |
Rank of locality |
|||||
| 0 | I | II | III | IV | V | |
| 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 |
(6) In the case of an apartment located in an apartment building with more than three floors and eight apartments, the correction coefficient specified in par. (5) is to be reduced by 0.10.
(7) In the case of a building that was completed before January 1, 1951, the taxable value is to be reduced by 15%.
(8) In the case of a building that was completed after December 31, 1950, and before January 1, 1978, the taxable value is to be reduced by 5%.
(9) If the exterior dimensions of a building cannot be effectively measured by the exterior contour, then the unfolded constructed area of the building is to be determined by multiplying the useable area of the building by a transformation coefficient of 1.20.
Art. 252. Increase in tax owed by physical persons that own multiple buildings
(1) If a physical person owns two or more buildings that are used as dwellings and that are not rented to another person, the tax on buildings is to be increased as follows:
a) by 15% for the first building other than the address of the domicile;
b) by 50% for the second building other than the address of the domicile;
c) by 75% for the third building other than the address of the domicile;
d) by 100% for the fourth and additional buildings other than the address of the domicile.
(2) In the case of the ownership of two or more buildings other than the address of the domicile, the increased tax is to be determined based on the sequence that the buildings were acquired, as results from the documents that attest to the title of ownership.
(3) Physical persons specified in par. (1) are required to submit a special declaration to the specialized department of the local public administration authority in whose jurisdiction the person has the domicile, as well as to those jurisdictions in which the other buildings of the person are located. The model of the special declaration is to be provided by methodological norms approved by government decision.
Art. 253. Computation of tax payable by legal persons
(1) In the case of legal persons, the tax on buildings is to be computed by applying a rate of tax to the inventory value of the building.
(2) The rate of tax is to be established by a decision of the local council and may be between 0.5% and 1%, inclusively.
(3) The inventory value of the building is the entry value of the building in the patrimony, recorded in the accounting system of the owner of the building, in accordance with legal provisions in force.
(4) In the case of a building whose value was entirely recovered by means of depreciation, the taxable value is to be reduced by 15%.
(5) In the case of a building that was revalued according to legal provisions in force, the inventory value of the building is the value recorded in the accounting system of the owner immediately after the revaluation.
(6) In the case of a building that was acquired before January 1, 1998, and that after such date was not revalued, the rate of tax for the building is to be established by the local council between 5% and 10% and is to apply to the inventory value of the building, until the date of the first revaluation, recorded in the accounting system.
(7) In the case of a building that is the subject of a finance leasing contract, the following rules are to apply:
a) the tax on buildings is payable by the owner;
b) the value that is considered in computing the tax on buildings is the value of the building recorded in the finance leasing contract.
(8) The tax on buildings is to apply to any building owned by a legal person that is placed in operation, in reserve, or in conservation, even if the value was entirely recovered by means of depreciation.
Art. 254. Acquisitions, transfers and modifications of buildings
(1) In the case of a building that was acquired or constructed by a person during a year, the tax on buildings is payable by such person beginning on the first day of the month that follows the month in which the building was acquired or constructed.
(2) In the case of a building that was transferred, demolished or destroyed, as the case may be, during a year, the tax on buildings ceases to be payable by such person beginning on the first day of the month that follows the month in which the building was transferred, demolished or destroyed.
(3) In the cases specified in par. (1) or par. (2), the tax on buildings is to be recomputed to reflect the period during the year that the tax applies to such person.
(4) In the case of an extension, improvement, partial destruction or other modification of an existing building, the tax on buildings is to be recalculated beginning with the first day of the month that follows the month in which the modification was completed.
(5) Any person that acquires or constructs a building is required to submit a tax declaration to the specialized department of the local public administration authority within 30 days of the date of acquisition or construction.
(6) Any person that extends, improves, demolishes, destroys or modifies in any other manner an existing building is required to submit a declaration in this sense to the specialized department of the local public administration authority within 30 days after the date that the modifications are made.
Art. 255. Payment of tax
(1) The tax on buildings is to be paid on an annual basis, in four equal installments, on or before March 15th, June 15th, September 15th and November 15th.
(2) For an anticipatory payment of the tax on buildings, payable for the entire year by a physical person, by March 15th of such year, there is granted a reduction of up to 10% as established by a decision of the local council.
CHAPTER III. Tax on land
Art. 256. General rules
(1) Any person that owns land that is located in Romania owes an annual tax for such land, except as otherwise provided in the present title.
(2) The tax provided in par. (1), which is hereafter referred to as the tax on land, is to be paid to the local budget of the administrative-territorial unit in whose jurisdiction the land is located.
(3) In the case of a land that is under the administration or use, as the case may be, of another person and for which rent is owed based on a rental contract, the tax on land is payable by the owner.
(4) In the case of land that is owned jointly by two or more persons, each owner owes the tax on the land for the portion of the land that is owned by him. In the case where the individual portions of the joint owners may not be determined, each joint owner owes an equal portion of the tax for the land.
Art. 257. Exemptions
The tax on land is not payable for the following:
a) land related to a building, for the area to the extent that the land is covered by a building;
b) any land of a religious cult recognized by law and of a local unit of such cult, with legal personality;
c) any land of a cemetery, crematory;
d) any land of an institute of pre-university or university education, provisionally authorized or accredited;
e) any land of a health unit of national interest that has not passed to the patrimony of the local authority;
f) any land owned, managed or used by a public institution, with the exception of the area used for economic activities;
g) any land related to a building of a public institution or a building that is part of the public or private domain of an administrative-territorial unit, except the area of such used for economic activities;
h) any land polluted or contaminated, including the perimeter of amelioration, for the period of such amelioration;
i) lands that by their nature and not by destination are inadequate for agriculture or forestry, any land occupied by ponds, pools, reservoirs, navigable canals, land used for defense against floods, water management, hydro-meteorology, land that contributes to the exploitation of water resources, land used as zones of protection defined by law, as well as land used for subsoil exploitation, as designated by a decision of the local council, to the extent that the use of the surface of the ground is not affected;
j) any land related to hydro-technical or navigational systems, land related to port infrastructure, navigable canals, including locks and pumping stations related to such, as well as land related to works of land improvement;
k) land occupied by highways, European roads, national roads, the principal roads administered by the Compania Nationala de Autostrazi si Drumuri Nationale din Romania – S.A., safety zones for roads, as well as lands around roads that are safety zones;
l) land of industrial, scientific and industrial parks, as provided by law;
m) land that passes to the ownership of the state or the administrative-territorial units in the absence of legal heirs or successors;
n) land related to buildings specified in art. 250, par. (1), pt. 6 and 7, with the exception of those used for economic activities.
Art. 258. Computation of tax
(1) The tax on land is to be determined by taking into account the number of square meters of land, the rank of the locality where the land is located, and the zone and/or category of use of the land, in accordance with decisions of the local council.
(2) In the case of land that is located in intravilan, the tax on land is to be determined by multiplying the number of square meters of the land by the appropriate amount specified in the following table:
|
Zone within locality |
Rank of locality (rol/m2) |
|||||
| 0 | I | II | III | IV | V | |
| 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 |
(3) In the case of land located in intravilan, registered in the agriculture registry as a category of use other than land with construction, the tax on land is to be determined as follows:
a) by multiplying the number of square meters of land by the appropriate amount specified in par. (4); and
b) by multiplying the result from lett. a) by the appropriate correction coefficient specified in par. (5).
(4) The number of square meters of land is to be multiplied by the appropriate amount specified in the following table:
|
No. |
Category of use |
Zone (rol/m2) | |||
| I | II | III | IV | ||
| 1 | Arable land | 15 | 12 | 10 | 8 |
| 2 | Grazing field | 12 | 10 | 8 | 6 |
| 3 | Hay field | 12 | 10 | 8 | 6 |
| 4 | Vineyard | 25 | 20 | 15 | 10 |
| 5 | Orchard | 30 | 25 | 20 | 15 |
| 6 | Forest or other land with forest vegetation |
15 |
12 |
10 |
8 |
| 7 | Land with water | 8 | 6 | 4 | X |
| 8 | Roads and railways | X | X | X | X |
| 9 | Unproductive land | X | X | X | X |
(5) The amount determined in accordance with par. (4) is to be multiplied by the appropriate correction coefficient specified in the following table:
| Rank of locality | Correction coefficient |
| 0 | 8.00 |
| I | 5.00 |
| II | 4.00 |
| III | 3.00 |
| IV | 1.10 |
| V | 1.00 |
(6) In the case of land that is located in extravilan, regardless of the rank of locality, the category of use and the zone where it is located, the tax on land is 10,000 ROL per hectare.
Art. 259. Acquisitions and transfers of land and other changes to land
(1) For land that is acquired by a person during a year, the tax on land is payable as of the first day of the month that follows the month in which the land was acquired.
(2) For any legal operation that is performed by a person during a year, that has as an effect the transfer of the right of ownership to land, the person ceases to owe the tax on land beginning with the first day of the month that follows the month in which the transfer of the right of ownership to the land was performed.
(3) In the cases specified in par. (1) or par. (2), the tax on land is to be recomputed to reflect the period during the year that the tax applies to such person.
(4) If the categorization of land based on location or category of use changes during a year or any other event occurs during a year that changes the tax payable on land, then the tax payable is to be modified beginning with the first day of the month that follows the month in which the change occurs.
(5) If the rank of a locality changes during a year, then the tax on land is to be modified for all land that is located in intravilan, according to the new classification, beginning with January 1st of the year that follows the year in which the change occurs.
(6) Any person that acquires land is required to submit a declaration regarding the acquisition of the land to the specialized department of the local public administration authority on or before the 30th day after the date of acquisition.
(7) Any person that changes the use of land is required to submit a declaration regarding such change of use to the specialized department of the local public administration authority on or before the 30th day after the date of the change of use.
Art. 260. Payment of tax
(1) The tax on land is to be paid on an annual basis, in four equal installments, on or before March 15th, June 15th, September 15th and November 15th.
(2) For an anticipatory payment of the tax on land, payable for the entire year by a physical person, by March 15th of such year, there is granted a reduction of up 10% as established by a decision of the local council.
CHAPTER IV. Fee on means of transport
Art. 261. General rules
(1) Any person that owns a means of transport that is required to be registered in Romania owes an annual fee for the means of transport, except as otherwise provided in the present chapter.
(2) The fee specified in par. (1), which is hereafter referred to as the fee on means of transport, is to be paid to the local budget of the administrative-territorial unit where the person has his domicile, establishment, or place of work, as the case may be.
(3) In the case of a means of transport that is the subject of a finance leasing contract, the fee on the means of transport is payable by the lessor.
Art. 262. Exemptions
The fee on means of transport is not to apply to the following:
a) cars, motorcycles with sidecars, and motorized tricycles that belong to persons with locomotive disabilities and that are adapted for such disability;
b) passenger river ships, boats, and punts used for the transport of physical persons domiciled in the Danube Delta, Insula Mare a Brailei, and Insula Balta Ialomitei;
c) means of transport of public institutions;
d) means of transport of legal persons that are used for public passenger transport services in an urban or suburban regime, including passenger transport outside a locality, if the transport tariff is established under conditions of public transport.
Art. 263. Computation of fee
(1) The fee on means of transport is to be computed based on the type of the means of transport, in accordance with the provisions of the present chapter.
(2) In the case of any of the following means of transport with mechanical traction, the fee on the means of transport is to be computed based on the cylinder capacity of them, by multiplying each 500 cm3, or fraction thereof, by the appropriate amount from the following table:
|
Means of transport |
Fee
(ROL/500 cm3 or fraction) |
| 1 | 2 |
| Cars with cylinder capacity of 2000 cm3 or less | 58,000 |
| Cars with cylinder capacity of more than 2000 cm3 | 72,000 |
| Buses, coaches and mini-buses | 117,000 |
| Other vehicles with mechanical traction with total maximum authorized weight of 12 tons or less |
126,000 |
| Registered tractors | 78,000 |
| Motorcycles, motorbikes and scooters | 29,000 |
(3) In the case of a sidecar, the fee on the means of transport is to equal 50% of the fee for such motorcycle, motorbike or scooter.
(4) In the case of a commodity transport vehicle with a total authorized weight of over 12 tons, the fee on the means of transport is to equal the appropriate amount from the following table:
|
Number of axles and total maximum authorized weight |
Fee (ROL) | |
| Vehicles with pneumatic suspension system or a recognized equivalent |
Vehicles with other suspension system |
|
| I. Vehicles with two axles | ||
| 1. Weight over 12 tons but not over 13 tons | 1,000,000 | 1,100,000 |
| 2. Weight over 13 tons but not over 14 tons | 1,100,000 | 1,200,000 |
| 3. Weight over 14 tons but not over 15 tons | 1,200,000 | 1,400,000 |
| 4. Weight over 15 tons | 1,400,000 | 2,800,000 |
| II. Vehicles with three axles | ||
| 1. Weight over 15 tons but not over 17 tons | 1,100,000 | 1,200,000 |
| 2. Weight over 17 tons but not over 19 tons | 1,200,000 | 1,300,000 |
| 3. Weight over 19 tons but not over 21 tons | 1,300,000 | 1,600,000 |
| 4. Weight over 21 tons but not over 23 tons | 1,600,000 | 2,500,000 |
| 5. Weight over 23 tons but not over 25 tons | 2,500,000 | 3,800,000 |
| 6. Weight over 25 tons | 2,500,000 | 3,800,000 |
| III. Vehicles with four axles | ||
| 1. Weight over 23 tons but not over 25 tons | 1,600,000 | 1,700,000 |
| 2. Weight over 25 tons but not over 27 tons | 1,700,000 | 2,500,000 |
| 3. Weight over 27 tons but not over 29 tons | 2,500,000 | 4,000,000 |
| 4. Weight over 29 tons but not over 31 tons | 4,000,000 | 6,000,000 |
| 5. Weight over 31 tons | 4,000,000 | 6,000,000 |
(5) In the case of a combination of commodity transport vehicles (an articulated vehicle or vehicle with trailers) with total maximum authorized weight of over 12 tons, the fee on the means of transport is to equal the appropriate amount from the following table:
|
Number of axles and total maximum authorized weight |
Fee (ROL) | |
| Vehicles with pneumatic suspension system or a recognized equivalent |
Vehicles with other suspension system
|
|
| I. Vehicles with 2 + 1 axles | ||
| 1. Weight over 12 tons but not over 14 tons | 1,000,000 | 1,100,000 |
| 2. Weight over 14 tons but not over 16 tons | 1,100,000 | 1,200,000 |
| 3. Weight over 16 tons but not over 18 tons | 1,200,000 | 1,300,000 |
| 4. Weight over 18 tons but not over 20 tons | 1,300,000 | 1,400,000 |
| 5. Weight over 20 tons but not over 22 tons | 1,400,000 | 1,500,000 |
| 6. Weight over 22 tons but not over 23 tons | 1,500,000 | 1,600,000 |
| 7. Weight over 23 tons but not over 25 tons | 1,600,000 | 2,000,000 |
| 8. Weight over 25 tons | 2,000,000 | 3,400,000 |
| II. Vehicles with 2 + 2 axles | ||
| 1. Weight over 23 tons but not over 25 tons | 1,200,000 | 1,300,000 |
| 2. Weight over 25 tons but not over 26 tons | 1,300,000 | 1,600,000 |
| 3. Weight over 26 tons but not over 28 tons | 1,600,000 | 2,000,000 |
| 4. Weight over 28 tons but not over 29 tons | 2,000,000 | 2,300,000 |
| 5. Weight over 29 tons but not over 31 tons | 2,300,000 | 3,700,000 |
| 6. Weight over 31 tons but not over 33 tons | 3,700,000 | 5,200,000 |
| 7. Weight over 33 tons but not over 36 tons | 5,200,000 | 7,900,000 |
| 8. Weight over 36 tons | 5,200,000 | 7,900,000 |
| III. Vehicles with 2 + 3 axles | ||
| 1. Weight over 36 tons but not over 38 tons | 4,200,000 | 5,700,000 |
| 2. Weight over 38 tons | 5,700,000 | 8,000,000 |
| IV. Vehicles with 3 + 2 axles | ||
| 1. Weight over 36 tons but not over 38 tons | 3,500,000 | 5,000,000 |
| 2. Weight over 38 tons but not over 40 tons | 5,000,000 | 7,000,000 |
| 3. Weight over 40 tons | 7,000,000 | 7,900,000 |
| V. Vehicles with 3 + 3 axles | ||
| 1. Weight over 36 tons but not over 38 tons | 2,800,000 | 3,100,000 |
| 2. Weight over 38 tons but not over 40 tons | 3,100,000 | 3,700,000 |
| 3. Weight over 40 tons | 3,700,000 | 7,500,000 |
(6) In the case of a trailer, semi-trailer or van that is not part of a combination of vehicles as described in par. (5), the fee on the means of transport is to equal the appropriate amount from the following table:
| Total maximum authorized weight | Fee (ROL) |
| a) 1 ton or less | 59,000 |
| b) Over 1 ton but not over 3 tons | 194,000 |
| c) Over 3 tons but not over 5 tons | 292,000 |
| d) Over 5 tons | 370,000 |
(7) In the case of a means of water transport, the fee on the means of transport is to equal the appropriate amount from the following table:
| Means of water transport | Fee (ROL) |
| 1. Punts, boats without motors, water scooters, used for recreation | 100,000 |
| 2. Boats without motors, used for other purposes | 300,000 |
| 3. Boats with motors | 600,000 |
| 4. Ferry boat, floating bridges | 5,000,000 |
| 5. Motorboats | 3,000,000 |
| 6. Yachts | 15,000,000 |
| 7. Tugboats and barges | |
| a) Up to 500 HP, inclusive | 3,000,000 |
| b) Over 500 HP but not over 2,000 HP | 5,000,000 |
| c) Over 2,000 HP but not over 4,000 HP | 8,000,000 |
| d) Over 4,000 HP | 12,000,000 |
| 8. Ships, for each 1,000 tdw or fraction thereof | 1,000,000 |
| 9. Daubs and river barges: | |
| a) With loaded capacity of not over 1,500 tons | 1,000,000 |
| b) With loaded capacity of over 1,500 tons but not over 3,000 tons | 1,500,000 |
| c) With loaded capacity of over 3,000 tons | 2,500,000 |
(8) For purposes of the present article, the cylinder capacity or the total maximum authorized weight of a means of transport is to be established by the identity card of the means of transport, by the purchase invoice or other similar document.
Art. 264. Acquisitions and transfers of means of transport
(1) In the case of a means of transport that is acquired by a person during a year, the fee on the means of transport is payable by such person beginning with the first day of the month that follows the month in which the means of transport was acquired.
(2) In the case of a means of transport that is transferred by a person during a year or that is removed from the fiscal records of the specialized department of the local public administration authority, the fee on the means of transport ceases to be payable by such person beginning with the first day of the month that follows the month in which the means of transport was transferred or removed from the fiscal records.
(3) In the cases specified in par. (1) or par. (2), the fee on the means of transport is to be recomputed to reflect the period during the year that the fee applies to such person.
(4) Any person that acquires/transfers a means of transport or that changes the domicile/establishment/place of work is required to submit a declaration regarding the means of transport to the specialized department of the local public administration authority in whose jurisdiction the person has the domicile/establishment/place of work on or before the 30th day after the modification occurs.
Art. 265. Payment of fee
(1) The fee on means of transport is to be paid on an annual basis, in four equal installments, on or before March 15th, June 15th, September 15th and November 15th.
(2) For an anticipatory payment of the fee on automobiles owed for the entire year by a physical person, by March 15th of such year, there is granted a reduction of up 10% as established by a decision of the local council.
(3) In the case of a means of transport owned by a non-resident, the fee on the means of transport is to be paid in full at the time that the means of transport is registered with the specialized department of the local public administration authority.
CHAPTER V. Fee for the issuance of certificates, permits and authorizations
Art. 266. General rules
Any person that must obtain a certificate, permit or other authorization provided in the present chapter must pay the fee specified in this chapter to the specialized department of the local public administration authority prior to the issuance of the necessary certificate, permit or authorization.
Art. 267. Fee for the issuance of urbanization certificates, construction permits and other similar permits
(1) The fee for the issuance of an urbanization certificate in an urban area is to equal the amount established by the local council within the limits provided in the following table:
| Area to which urbanization certificate applies | Fee (ROL) |
| a. 150 m2 or less | 25,000—35,000 |
| b. Over 150 m2 but not over 250 m2 | 37,000—47,000 |
| c. Over 250 m2 but not over 500 m2 | 48,000—60,000 |
| d. Over 500 m2 but not over 750 m2 | 61,000—72,000 |
| e. Over 750 m2 but not over 1,000 m2 | 73,000—85,000 |
| f. Over 1,000 m2 | 85,000 + 130 for each m2 that exceeds 1,000 m2 |
(2) The fee for the issuance of an urbanization certificate for a rural area is to equal 50% of the fee provided according to par. (1).
(3) The fee for the issuance of a construction permit for a building that is to be used as a dwelling or auxiliary to a dwelling is to equal 0.5% of the authorized value of the construction work.
(4) The fee for the issuance of a permit for drilling or excavation necessary for geo-technical studies, topographical raisings, quarry exploitation, ballast pits, gas and oil wells, as well as other exploitations is to be computed by multiplying the number of square meters of land disturbed by the drilling or excavation by an amount established by the local council of up to ROL 50,000.
(5) The fee for the issuance of a permit that is necessary for site preparation works in order to realize a construction and that is not included in another construction permit is to equal 3% of the authorized value of the site preparation work.
(6) The fee for the issuance of a permit for site preparation for tent camps, huts, caravans or camping sites is to equal 2% of the authorized value of the construction work.
(7) The fee for the issuance of a construction permit for kiosks, stands, booths or exhibition spaces, located on public ways or areas, as well as for panels and billboards of a firm and advertisements is to be up to ROL 50,000 for each square meter of area occupied by the construction.
(8) The fee for the issuance of a construction permit for any construction other than those described in another paragraph of the present article is to equal 1% of the authorized value of the construction work, including any related installation.
(9) The fee for the issuance of a permit for the partial or total destruction of a construction is to equal 0.1% of the taxable value of the construction, as established for the determination of the tax on buildings. In the case of the partial destruction of a construction, the fee for the issuance of the permit is to be adjusted to reflect the portion of the construction that is to be demolished.
(10) The fee for the prolongation of an urbanization certificate or a construction permit is to equal 30% of the amount of the fee for the original issuance of the certificate or permit.
(11) The fee for the issuance of a permit for connecting and branching to public water networks, sewage systems, gas, thermal, electric energy, telephone and cable television is to be established by the local council and is to be up to ROL 75,000 for each connection.
(12) The fee for the endorsement of an urbanization certificate by the urbanism and territory arrangement commission, by mayors or by specialized bodies within the county council is to be established by the local council in an amount up to ROL 100,000.
(13) The fee for the issuance of a certificate for a street name and address is to be established by the local council in an amount up to ROL 60,000.
(14) For fees specified in the present article that are determined on the basis of the authorized value of a construction work, the following rules are to apply:
a) the fee that is payable is to be established based on the value of the construction works declared by the person that applies for the permit and is to be paid before the issuance of the permit;
b) before the 15th day after the date of completion of the construction works, but not later than the 15th day after the expiration date of such permit, the person that obtained the permit must submit a declaration regarding the value of the construction works to the specialized department of the local public administration authority;
c) on or before the 15th day after the date on which the final accounting regarding the value of the construction works is submitted, the specialized department of the local public administration authority is required to determine the fee that is payable based on the actual value of the construction works;
d) on or before the 15th day after the date on which the specialized department of the local public administration authority issues the value established for the fee, any additional amount that is payable by the person that received the permit or any amount that must be refunded by the local public administration authority must be paid.
(15) In the case of a construction permit issued to a physical person, the actual value of the construction work may not be less than the taxable value of the building as established according to art. 251.
Art. 268. Fee for issuance of permits to carry out economic activities and other similar permits
(1) The fee for the issuance of a permit to carry out an economic activity is to be established by the local council in an amount up to ROL 100,000 in rural areas and up to ROL 500,000 in urban areas.
(2) The fee for the issuance of a sanitary operation permit is to be established by the local council and is to be up to ROL 120,000.
(3) The fee for the issuance of heliographic copies of cadastral plans or of other similar plans held by the local council is to be established by the local council and is to be up to ROL 200,000.
(4) The fee for issuance of production certificates is to be established by the local council and is to be up to ROL 500,000.
Art. 269. Exemptions
The fee for the issuance of certificates, permits, and authorizations is not payable for:
a) an urbanization certificate or construction permit for a cult premises or auxiliary constructions;
b) an urbanization certificate or construction permit for the development, modernization or rehabilitation of the transportation infrastructure that belongs to the public domain of the state;
c) an urbanization certificate or construction permit for works of county or local public interest;
d) an urbanization certificate or construction permit if the beneficiary of the construction is a public institution;
e) a construction permit for highways and railroads assigned by concession, according to law.
CHAPTER VI. Fee for using means of advertising and publicity
Art. 270. Fee for advertising and publicity services
(1) Any person that benefits from advertising and publicity services in Romania on the basis of a contract or another form of agreement entered into with another person owes the fee specified in the present article, with the exception of advertising and publicity services realized by means of written and audio-visual mass media.
(2) The fee specified in the present article, which is hereafter referred to as the fee for advertising and publicity services, is to be paid to the local budget of the administrative-territorial unit in whose jurisdiction the person supplies the advertising or publicity services.
(3) The fee for advertising and publicity services is to be computed by applying the rate of such fee to the value of the advertising or publicity services.
(4) The rate of the fee is to be established by the local council and is to be between 1% and 3%.
(5) The value of the advertising or publicity services is to include any payment obtained or to be obtained for the advertising or publicity services, with the exception of the value-added tax.
(6) The fee for advertising and publicity services is to be paid to the local budget, on a monthly basis, on or before the 10th of the month that follows the month in which the contract for the supply of the advertising or publicity services enters into force.
Art. 271. Fee for the display of advertising and publicity
(1) Any person that uses a sign, display or display structure for advertising or publicity in a public place owes the annual fee specified in the present article to the local budget of the local public administration authority in whose jurisdiction such sign, display or other display structure is located.
(2) The amount of the fee for the display of advertising and publicity is to be computed on an annual basis by multiplying the number of square meters, or fraction thereof, of the area of the advertising or publicity display by an amount established by the local council as follows:
a) in the case of a display located at the place where the person is carrying out an economic activity, the amount is to be up to ROL 200,000;
b) in the case of any other sign, display or display structure for advertising and publicity, the amount is to be up to ROL 150,000.
(3) The fee for the display of advertising and publicity is to be recomputed to reflect the number of months, or fraction thereof, that the advertising or publicity is displayed during a calendar year.
(4) The fee for the display of advertising and publicity is to be paid on an annual basis, through quarterly anticipatory payments, in four equal installments, on or before March 15th, June 15th, September 15th, and November 15th.
(5) The local council may require persons that owe the fee for the display of advertising and publicity to submit an annual declaration to the specialized department of the local public administration authority.
Art. 272. Exemptions
(1) The fee for advertising and publicity services and the fee for the display of advertising and publicity are not to apply to public institutions, with the exception of cases of the advertising of economic activities.
(2) The fee specified in the present article, which is hereafter referred to as the fee for the display of advertising and publicity, is not to apply to a person that rents a sign, display or display structure from another person, if the fee provided in art. 270 is payable by such latter person.
(3) The fee for the display of advertising and publicity is not payable for displays, signs and other means of advertising and publicity located in the interior of buildings.
(4) The fee for the display of advertising and publicity is not to apply to signs that identify energy installations, warning signs or traffic signs, as well as other information of public utility and education.
(5) The fee for the use of means of advertising and publicity is not payable for display effected by means of transport that are not intended by their construction to carry out advertising and publicity.
CHAPTER VII. Tax on shows
Art. 273. General rules
(1) Any person that organizes an artistic performance, sporting competition or other entertainment activity in Romania is required to pay the tax specified in the present chapter, which is hereafter referred to as the tax on shows.
(2) The tax on shows is to be paid to the local budget of the administrative-territorial unit in whose jurisdiction the artistic performance, sporting competition or other entertainment activity takes place.
Art. 274. Computation of tax
(1) Except as provided in art. 275, the tax on shows is to be computed by applying the rate of tax to the amount collected from the sale of entrance tickets and subscriptions.
(2) The rate of tax is to be determined as follows:
a) in the case of a theatrical performance, such as a theatrical play, ballet, opera, operetta, philharmonic concert or other musical performance, the exhibition of a film at a cinema, a circus performance, or any domestic or international sporting competition, the rate of tax equals 2%;
b) in the case of any artistic performance other than those enumerated in lett. a), the rate of tax equals 5%.
(3) The amount received from the sale of entrance tickets or subscriptions is not to include amounts paid by the organizer of the show for charitable purposes, in accordance with a written contract entered in force before the sale of the entrance tickets or subscriptions.
(4) Persons that owe the tax on shows as determined in accordance with the present article are required to:
a) register the entrance tickets and/or subscriptions with the specialized department of the local public administration authority that exercises authority over the location where the show is to take place;
b) post the tariffs for the show at the location where the show is to take place as well as at any other location where entrance tickets and/or subscriptions are sold;
c) specify the tariffs on the entrance tickets and/or subscriptions and refrain from collecting amounts that exceed the tariffs specified on the entrance tickets and/or subscriptions;
d) issue an entrance ticket and/or subscription for all amounts received from persons that attend the show;
e) provide the specialized department of the local public administration authority upon request with documents that justify the computation and payment of the tax on shows;
f) comply with any other requirements regarding the printing, registration, endorsement, recording and storage of entrance tickets and subscriptions that are provided in norms developed jointly by the Ministry of Public Finance and the Ministry of Administration and Internal Affairs, and consented to by the Ministry of Culture and Cults and the National Agency for Sport.
Art. 275. Special rules for video and disco rooms
(1) In the case of an artistic performance or entertainment activity that takes place in a video or disco room, the tax on shows is to be computed based on the floor space in the room as provided in the present article.
(2) The tax on shows is to be determined for each day of an artistic performance or entertainment activity, by multiplying the number of square meters of floor space in the video or disco room by an amount established by the local council as follows:
a) in the case of video rooms, the amount is to be up to ROL 1,000;
b) in the case of disco rooms, the amount is to be up to ROL 2,000.
(3) The tax on shows is to be adjusted by multiplying the amount determined as provided in par. (2) by the appropriate correction coefficient specified in the following table:
| Rank of locality | Correction coefficient |
| 0 | 8.00 |
| I | 5.00 |
| II | 4.00 |
| III | 3.00 |
| IV | 1.10 |
| V | 1.00 |
(4) Persons that owe the tax on shows as determined in accordance with thwe present article are required to submit a declaration to the specialized department of the local public administration authority regarding shows that are scheduled to take place during a calendar month. The declaration is to be submitted on or before the 15th day of the month that precedes the month in which such shows are scheduled to take place.
Art. 276. Exemptions
The tax on shows is not to apply to shows organized for humanitarian purposes.
Art. 277. Payment of tax
(1) The tax on shows is to be paid on a monthly basis on or before the 15th of the month that follows the month in which the show took place.
(2) Any person that owes the tax on shows is required to submit a declaration to the specialized department of the local public administration authority on or before the date established for each payment of the tax on shows. The format of the declaration is to be specified in norms developed jointly by the Ministry of Public Finance and the Ministry of Administration and Internal Affairs.
(3) Persons that owe the tax on shows are responsible for the correct computation of the tax, the timely submission of the declaration and the timely payment of the tax.
CHAPTER VIII. Hotel fee
Art. 278. General rules
(1) The local council may impose a fee for a stay in a unit of accommodation within the locality over which the local council exercises its authority, but only if the fee is applied in accordance with the present chapter.
(2) The fee for a stay in a unit of accommodation, which is hereafter referred to as the hotel fee, is to be collected by the legal person through which the accommodation is realized, at the same time as the registration of the accommodated person.
(3) The unit of accommodation is required to remit the fee collected in accordance with par. (2) to the local budget of the administrative-territorial unit in whose jurisdiction the unit is located.
Art. 279. Computation of fee
(1) The hotel fee is to be computed by applying the established rate of the fee to the accommodation tariff practiced by the units of accommodation.
(2) The rate of the fee is to be established by the local council and is to be between 0.5% and 5%. In the case of units of accommodation located in a tourist resort, the rate of the fee may vary based on the class of the hotel accommodation.
(3) The hotel fee is payable for the entire period of the stay, except that in the case of a unit of accommodation located in a tourist resort, the fee is payable only for a single night, regardless of the actual accommodation period.
Art. 280. Exemptions
The hotel fee is not to apply for:
a) physical persons up to 18 years of age, inclusively;
b) physical persons with a severe or serious handicap or persons with a handicap of degree I or II;
c) pensioners or students;
d) physical persons during the period of compulsory military service;
e) war veterans;
f) war widows or widows of war veterans who have not remarried;
g) physical persons provided for under art. 1 of Decree-Law no. 118/1990, as regards the granting of certain rights to persons persecuted for political reasons by the dictatorship established beginning on March 6, 1945, as well as to those deported abroad or turned into prisoners, republished, with subsequent modifications and completions;
h) a spouse of one of the physical persons mentioned in lett. b) – g), who is accommodated together with a person mentioned in lett. b) – g).
Art. 281. Payment of fee
(1) The unit of accommodation is required to remit the hotel fee to the local budget, on a monthly basis, on or before the 10th day of the month that follows the month in which the hotel fee was collected from the persons that paid for the accommodation.
(2) The unit of accommodation is required to submit a monthly declaration to the specialized department of the local public administration authority on or before the date established for each payment of the hotel fee. The format of the declaration is to be specified in norms developed jointly by the Ministry of Public Finance and the Ministry of Administration and Internal Affairs.
CHAPTER IX. Special fees
Art. 282. Special fees
(1) For the functioning of local public services created for the benefit of physical and legal persons, local councils, county councils and the General Council of the Municipality of Bucharest, as the case may be, may adopt special fees.
(2) The domains in which the local councils, county councils and the General Council of the Municipality of Bucharest, as the case may be, may adopt special fees for local public services, as well as the amount of such fees, are to established in accordance with the provisions of Government Emergency Ordinance no. 45/2003, as regards local public finance
CHAPTER X. Other local fees
Art. 283. Other local fees
(1) The local councils or county councils may impose a daily fee of up to ROL 100,000 for the temporary use of public places and for admission to museums, memorial houses, or historical, architectural or archaeological monuments.
(2) The local council or county council may impose a daily fee of up to ROL 100,000 for the ownership or use of equipment held for the purpose of obtaining income. The fee is to apply to the classes of equipment specified by the local council.
(3) The local council may establish an annual fee of up to ROL 300,000 for each of the following slow-moving vehicles:
- mowing truck;
- excavating truck (on chassis);
- motorized grader or motorized scraper;
- bulldozer with tires;
- self-propelled compactor;
- flywheel excavator for digging ditches, rotary excavator for digging ditches or excavator with tires;
- self-propelled cutter for canals or for stable land;
- road cutter;
- loader with tires and single bucket;
10. self-propelled device for sorting and breakage;
11. crane for grabbing;
12. mobile crane with tires;
13. self-propelled tower crane;
14. self-propelled truck for any of the following purposes:
a) earth works;
b) road construction and maintenance;
c) removing asphalt cover on roads;
d) finishing roads;
e) drilling;
f) asphalt cover;
g) removing snow.
15. self-propelled chassis with wood saw;
16. tractor with tires;
17. self-propelled trolley;
18. multi-functional equipment for road maintenance;
19. vehicle of firemen for pumping water;
20. vehicle for waste grinding and compacting;
21. vehicle for road marking;
22. vehicle for waste cutting and compacting.
(4) The fees specified in par. (1) – (3) are to be computed and paid in accordance with procedures developed by the local council.
CHAPTER XI. Common exemptions and facilities
Art. 284. Exemptions and facilities for physical persons
(1) The tax on buildings, the tax on land, the fee on means of transport, the fee for the issuance of certificates, permits and authorizations, as well as the other fees provided in art. 282 and art. 283 are not to apply to:
a) war veterans;
b) physical person provided for under art. 1 of Decree-Law no. 118/1990, as regards the granting of certain rights to persons persecuted for political reasons by the dictatorship established beginning on March 6, 1945, as well as to those deported abroad or turned into prisoners, republished, with subsequent modifications and completions, as well as in other laws.
(2) The tax on buildings, the tax on land, and the fee on means of transport are not to apply to physical persons provided for under art. 6 and art. 10, par. (1), lett. k) of Law no. 42/1990, as regards the veneration of hero martyrs and the granting of certain rights to their successors, wounded, as well as warriors for the victory of the December 1989 revolution, republished, with subsequent modifications and completions.
(3) The tax on buildings and the tax on land are not to apply to war widows and widows of war veterans who have not remarried.
(4) The tax on buildings, the tax on land, the fee for the issuance of authorizations for the operation of economic activities and the annual endorsement of such authorization are not to apply to persons with serious or severe handicaps and persons with handicaps of degree I or II.
(5) In the case of a building, land or means of transport that is owned jointly by a physical person specified in par. (1), (2), (3) or (4), the fiscal exemption is to apply entirely for property jointly owned with a spouse.
(6) An exemption from the payment of the tax on buildings is to apply only to buildings used as the domicile of physical persons specified in par. (1), (2), (3) or (4).
(7) An exemption from the payment of the tax on land is to apply only to land that is related to the building that is used as the domicile of physical persons described in par. (1), (2), (3) or (4).
(8) An exemption from the payment of tax specified in par. (1), (2), (3) or (4) is to apply to a person beginning with the first day of the month that follows the month in which the person submits the justifying documents regarding the exemption.
(9) Romanian physical persons and/or Romanian legal persons that thermally rehabilitate or modernize a building of dwelling that is held in ownership, under the conditions of Government Ordinance no. 29/2000, as regards the thermal rehabilitation of existing construction stock and the stimulation of thermal energy conservation, as approved with modifications by Law no. 325/2002, are exempt from the tax for such building for the period of reimbursement of the credit obtained for thermal rehabilitation, as well as the fee for the issuance of construction permits for the works of thermal rehabilitation.
(10) The tax on buildings, the tax on land, the fee on means of transport, the fee for the issuance of certificates, permits and authorizations, as well as the other fees specified in art. 282 and art. 283 are to be reduced by 50%, in accordance with Government Ordinance no. 27/1996, as regards the granting of facilities to persons who are domiciled or working in certain locations in the Apuseni Mountains and the “Danube Delta” Biosphere Reservation, republished, with subsequent modifications, for physical persons who are domiciled and actually living in the localities specified in:
a) Government Decision no. 323/1996, as regards the approval of the special program for the support of the economic-social development of certain locations in the Apuseni Mountains, with subsequent modifications; or
b) Government Decision no. 395/1996, for the approval of the special program regarding certain measures and actions for the support of the economic-social development of Tulcea county and the “Danube Delta” Biosphere Reservation, with subsequent modifications.
(11) A fee is not owed for inheritance provided by Government Ordinance no. 12/1998, as regards the stamp fee for notary activities, republished, with subsequent modifications, if the succession procedure is debated within one year from the death of the author of the goods. Persons that apply for the debate of the succession within one year from the entry in force of the present normative act are also to benefit from the exemption.
Art. 285. Exemptions and facilities for legal persons
(1) The tax on buildings, the tax on land, the fee on means of transport, the fee for the issuance of certificates, permits and authorizations as well as the other local fees provided in art. 282 and art. 283 are not to apply to the following:
a) any institution or unit that operates under the coordination of the Ministry of Education, Research and Youth, with the exception of premises used for economic activities;
b) testamentary foundations established according to law for the purpose to maintain, develop or assist national cultural institutions, as well as to support activities with a humanitarian, social or cultural character;
c) humanitarian organizations whose exclusive activity is the maintenance and operation of homes for the elderly and homes for the protection of orphaned children and homeless children.
(2) The tax on buildings and the tax on land are to be reduced by 50% for buildings and the related land of legal persons that are used exclusively for the provision of tourist services for a period of not more than 5 months during a calendar year.
(3) The tax on buildings is to be reduced by 50% for newly constructed buildings owned by consumption or handicraft cooperatives, but only for the first 5 years after the date of acquisition of the building.
Art. 286. Exemptions and facilities established by local councils
(1) The local council may grant an exemption from the tax on buildings or a reduction of such tax for a building that is used as the domicile of the physical person who owes such tax.
(2) The local council may grant an exemption from the tax on land or a reduction of such tax for land that is related to a building that is used as the domicile of the physical person who owes such tax.
(3) The local council may grant an exemption from the tax on buildings and the tax on land or a reduction of such taxes for persons whose monthly incomes are less than the minimum salary of the economy or consist exclusively of unemployment benefits and/or social assistance pension.
(4) In the case of a natural disaster, the local council may grant an exemption from the payment of the tax on buildings, the tax on land, as well as the fee for the issuance urbanization certificates and construction permits, or a reduction of such taxes or fees.
(5) An exemption from the payment of tax or a reduction of such tax provided in par. (1), (2), (3) or (4) is to apply to the respective person beginning with the first day of the month that follows the month in which the person submits the justifying documents regarding the exemption or reduction.
(6) The local council may grant an exemption from the payment of the tax on land or a reduction of such tax for land that is related to investment carried out in accordance with Law no. 332/2001, as regards the promotion of direct investments with significant impact on the economy, with subsequent modifications, during the entire duration of the execution of such investment, until putting the investment into operation, but no longer than 3 years from the date of the commencement of the works.
CHAPTER XII. Other common provisions
Art. 287. Increase of local taxes and fees by local or county councils
The local council or county council, as the case may be, may annually increase by a maximum of 20%, in comparison with the level established for year 2004, based on special conditions of the area, any local tax or fee provided in the present title, with the exception of the fees provided in art. 295, par. (11), lett. b) – d).
Art. 288. Decisions of local and county councils regarding local taxes and fees
(1) Local councils and county councils are to adopt decisions regarding the establishment of local taxes and fees for a calendar year on or before May 31st of the preceding calendar year.
(2) The mayors and the chairpersons of county councils are to ensure adequate publication of any decisions of such local or county councils.
Art. 289. Access to information regarding local taxes and fees
Local public administrative authorities are required to provide free access to information regarding local taxes and fees.
Art. 290. Submission of declarations by legal persons
Any legal person that owes the tax on buildings, the tax on land, or the fee on means of transport is required to compute the respective tax or fee and submit a declaration to the specialized department of the local public administration authority on or before January 31st of the calendar year for which the tax or fee is computed.
Art. 291. Control and collection of local taxes and fees
Local public administration authorities and the specialized organs of such authorities, as the case may be, are responsible for the determination, control and collection of local taxes and fees, as well as the related penalties and fines.
Art. 292. Indexing of local taxes and fees
(1) In the case of any local tax or fee that is a specific amount of ROL or that is determined based on a specific amount of ROL, the specific amounts are to be indexed annually to reflect the estimated rate of inflation for the following year if the estimated rate of inflation exceeds 5%.
(2) The indexed amounts are to be proposed jointly by the Ministry of Public Finance and the Ministry of Administration and Internal Affairs and are to be approved by a Government Decision issued on or before April 30th of each year.
Art. 293. Issuance of norms
The Ministry of Public Finance and the Ministry of Administration and Internal Affairs are to issue norms for the present title.
CHAPTER XIII. Sanctions
Art. 294. Sanctions
(1) The non-observance of the provisions of the present title are to entail disciplinary responsibility, civil responsibility, or criminal responsibility according to legal provisions in force.
(1) The following actions constitute civil violations:
a) the late submission of the declarations of tax provided in art. 254 par. (5) and (6), art. 259 par. (6) and (7), art. 264 par. (4), art. 267 par. (14), lett. b), art. 277 par. (2), art. 281 par. (2) and art. 290;
b) the failure to submit the declarations of tax provided in art. 254 par. (5) and (6), art. 259 par. (6) and (7), art. 264 par. (4), art. 267 par. (14), lett. b), art. 277 par. (2), art. 281 par. (2) and art. 290.
(3) The civil violation provided in par. (2), lett. a) is to be sanctioned by a fine of between ROL 500,000 and ROL 1,000,000,000 and the civil violation provided in par. (2), lett. b) is to be sanctioned by a fine of between ROL 1,000,000 and ROL 3,000,000.
(4) The infringement of the technical norms regarding the printing, registration, sale, recording and administration, as the case may be, of subscriptions and entrance tickets to shows, is a civil violation and is to be sanctioned by a fine of between ROL 2,000,000 and ROL 10,000,000.
(5) The ascertainment of civil violations and the application of sanctions are to be performed by the majors and the authorized persons from the specialized departments of the local public administration authorities.
(6) In the case of legal persons, the minimum and maximum limits of the fines provided in par. (2) and (3) are to be increased by 300%.
(7) The limits on fines provided in par. (1), (2) and (4) are to be updated by Government decision.
(8) The provisions of law are to apply to the civil violations provided in par. (1), (2) and (4).
CHAPTER XIV. Final provisions
Art. 295. Budget implications of local taxes and fees
(1) The local taxes and fees, as well as the related penalties and fines, are revenues of the local budgets of the administrative-territorial units.
(2) The tax on buildings, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit in whose jurisdiction the respective building is located.
(3) The tax on land, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit in whose jurisdiction the respective land is located.
(4) Except as provided in par. (5), the fee on means of transport, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit in whose jurisdiction the respective means of transport must be registered.
(5) The revenues derived from the fee on means of transport determined in accordance with the provisions of art. 263, par. (4) and (5), as well as the related penalties and fines, may be used exclusively for works of maintenance, modernization, rehabilitation and construction of local and county roads, of which 60% constitutes revenue of the local budget and 40% constitutes revenue of the county budget. In the case of the municipality of Bucharest, 60% of such fee is revenue of the sector budget and 40% of such fee is revenue of the Bucharest municipal budget.
(6) The local fees provided in chapter V of the present title are revenues of the local budget of the administrative-territorial unit. For the issuance of urbanization certificates and construction permits by the president of the country councils, with the endorsement of the majors of communes, the fee is revenue in the proportion of 50% to the local budget of the communes and 50% to the local budget of the county council.
(7) The fee for advertising and publicity services, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit where the advertising or publicity services are supplied. The fee for the display of advertising and publicity, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit where the display, sign or display structure for advertising or publicity is located.
(8) The tax on shows, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit where the artistic performance, sporting competition or other entertainment activity takes place.
(9) The hotel fee, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit where the hotel is located.
(10) The other local fees provided in art. 283, as well as the related penalties and fines, are revenues of the local budget of the administrative-territorial unit where the respective public place or equipment is located or where the slow-moving vehicle must be registered.
(11) The following amounts are revenues of the local budget:
a) interest for the late payment of local taxes and fees;
b) judicial stamp duties provided by law;
c) stamp duties provided by law;
d) extra-judicial stamp duties provided by law.
(12) The amounts provided in par. (11) are to be adjusted to reflect the rate of inflation in accordance with norms developed jointly by the Ministry of Public Finance and the Ministry of Administration and Internal Affairs.
Art. 296. Transitional provisions
(1) Until December 31, 2004, the level of taxes and fees provided in the present title is the one established by the decisions of the local councils adopted in year 2003 for year 2004, as provided by law, with the exception of the fees provided in art. 267, 268 and 271.
(2) For year 2004, the level of fees provided in art. 267, 268 and 271 is to be established by decisions of the local councils adopted within 45 days from the date of publication of the present fiscal code in the Official Gazette of Romania, Part I.
(3) The provisions of art. 258, par. (6) are to apply beginning with January 1, 2004, while the provisions of art. 287 are to apply beginning with January 1, 2005.
(4) The special fees adopted by local councils before May 31, 2003, for fiscal year 2004 that contravene the provisions of art. 282 cease to be valid as of the date of the entry into force of the present code.
