Taking into consideration the recent materials published by the press, the Ministry of Public Finances brings an additional explanation regarding the payment of contributions and local taxes and regarding statement submission, as told by this press release of the institution from 11 January 2016.
Therefore, the physical person that, starting 31 December 2015, owns non-residential buildings or mixed destination buildings has the obligation to submit a statement until 31 March of the current year, according to the Template 2016 – ITL approved by the joint Order of MFP/MDRAP, Order no. 4087/2069 from 22 December 2015, published in the Official Gazette no. 972/ 29.12.2015.
For example, a physical person that owns a mixed destination establishment where it has registered a Head Office as a sole trader or as a Ltd., regardless if that person carries its activities there or not, has the obligation to submit this statement until 31 March 2016.
The land beneath the house is taxed depending on the rank of the commune and the area where the establishment finds itself, according to art. 465, align. (2), Law no. 227/2015 regarding the Fiscal Code.
:: The Source: JURIDICE.ro