PF - Submission of the tax declaration for determining the sanitation tax - for individuals*
Online
Cetateni
National
The sanitation tax is paid by individuals who own either the building at the address where they have their domicile or another building (when it is located at an address different from their domicile).
Tax declarations must be submitted within 30 days from the date of acquisition/construction/transfer/demolition or from the date of the occurrence of any of the following situations:
- changes occur regarding the taxpayer’s fiscal domicile, which would lead to a modification of the sanitation tax,
- modifications are made that require recalculating the sanitation tax due,
- changes occur regarding the first and last name.
The sanitation tax is due annually and is paid in two equal installments, by March 31st and September 30th, respectively, including by the individual who owns the building.
For failure to pay the sanitation tax by the due date, late payment penalties are owed at the rate established for overdue local budget tax obligations.
The sanitation tax is paid by individuals who own either the building at the address where they have their domicile or another building (when it is located at an address different from their domicile).
Tax declarations must be submitted within 30 days from the date of acquisition/construction/transfer/demolition or from the date of the occurrence of any of the following situations:
- changes occur regarding the taxpayer’s fiscal domicile, which would lead to a modification of the sanitation tax,
- modifications are made that require recalculating the sanitation tax due,
- changes occur regarding the first and last name.
The sanitation tax is due annually and is paid in two equal installments, by March 31st and September 30th, respectively, including by the individual who owns the building.
For failure to pay the sanitation tax by the due date, late payment penalties are owed at the rate established for overdue local budget tax obligations.
Title
Value
Currency
A contestation can be filed against the fiscal administrative act, which is transmitted to the issuing local fiscal authority, within 45 days from its communication, in accordance with the provisions of art. 268-270 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and completions.
*Institutional structure
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