TITLE IX*) - Local taxes and duties

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*) The updated text does not include the amendments made by Article I point 215 of the Law No 343/2006. We reproduce below these provisions.

"215. Within Title IX <>, the phrase <> shall be replaced by the phrase <>."

CHAPTER I - General provisions

ART. 247 - Definitions

Within the meaning of the present title, the expressions below shall 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 centre of the locality, to the urbanistic networks, as well as to other elements specific to each administrative-territorial unit, according to the documentation of the territory arrangement and of urbanisation, agricultural registers, specific cadastre records of real estate and urbanistic property or other agricultural or cadastre records which may affect the value of the land.

c) nomenclature of streets - list that includes the names of all streets in a territorial and administrative unit; identification numbers of buildings on each street separately, as well as the holder of the property title of each building; the street nomenclature shall be organised for each rural or urban locality and represents the unitary primary evolution that serves for assigning the address of the domicile/residence of the natural person, of the head office of the legal person, as well as of each real estate, land and/or building.

ART. 248 - Local taxes and duties

The local taxes and duties shall be the following:

a) tax on buildings;

b) tax on land;

c) duty on means of transport;

d) duty for the issuing of certificates, advisory opinions and authorisations;

e) duty for using means of advertising and publicity;

f) tax on performing activities;

g) hotel duty;

h) special duties;

i) other local duties.

CHAPTER II - Tax and duty on buildings

ART. 249 - General rules

(1) Any person which owns a building located in Romania shall owe an annual tax for such building, except otherwise provided in the present title.

(2) The tax specified in paragraph (1), hereinafter called tax on buildings, as well as the duty on buildings provided in paragraph (3) shall be payable to the local budget of the commune, town or municipality where the building is located. In case of Bucharest Municipality, the tax and duty on buildings shall be owed to the local budget of the district where the building is located.

(3) In case of buildings in the public or private property of the state or of the administrative and territorial units, granted, rented, or given under administration or in use, as the case may be, to legal persons, the duty on buildings shall be the fiscal burden of the concessionaires, tenants, holders of the right to administration or use, as the case may be, under conditions similar to the tax on buildings.

(4) In case of a building which is owned jointly by two or more persons, each of joint owners of the building shall owe the tax for the spaces located in the part of the building which is owned by such person. In case the individual parts of the joint owners may not be determined, each joint owner shall owe an equal part of the tax for such building.

(5) Within the meaning of the present title, a building means any construction located overground and/or underground, irrespective of its name or use, with one or more rooms that may serve as shelter for people, animals, objects, products, materials, plants, equipment and others similar, and the basic structural elements of such construction are the walls and the roof, irrespective of the materials of which they are made. The room shall be the space within a building.

ART. 250 - Exemptions

(1) The buildings for which tax is not payable, by the effects of law, shall be following:

1. buildings in the ownership of the state, of the administrative and territorial units or of any public institutions, with the exception of precincts which are used for economic activities;

2. buildings which, according to the law, classify as historical, architectural or archeological monuments, museums or memorial houses, irrespective of the holder of the title of property right or administration right, except for the rooms used for economic activities;

3. buildings which by their destination are cult premises belonging to religious cults officially recognised in Romania and parts of their local components, with the exception of rooms used for economic activities;

4. buildings that are the patrimony of the state confessional or private education institutions and units, temporarily authorised or accredited to function, with the exception of rooms used for economic activities;

5. buildings of public sanitary units, with the exception of rooms used for economic activities;

6. buildings destined to hydroelectric stations, thermo-electric power station and nuclear electric power stations, conversion stations and posts, as well as connexion stations;

7. buildings in the public domain of the state and managed by the Autonomous Regie "Administration of the State Protocol Patrimony", with the exception of rooms used for economic activities;

8. funeral constructions in cemeteries and crematories;

9. buildings in industrial, scientific and technological parks, according to the law;

10. buildings returned according to Article 16 of the Law No 10/2001 on the legal status of certain buildings taken over abusively during 6 March 1945 - 22 December 1989, republished, as subsequently amended and supplemented;

11. buildings that form the assets of the Romanian Academy, except for rooms used for economic activities;

12. buildings which were retroceded according to Article 1 (6) of the Government Emergency Ordinance No 94/2000 on the retrocession of certain immovable assets which belonged to the denominations from Romania, republished, as subsequently amended and supplemented;

13. buildings returned according to Article 1 (5) of the Government Emergency Ordinance No 83/1999 on the return of certain immovable assets which belonged to the communities of citizens which belong to the national minorities from Romania, republished;

14. buildings destined to the hydrotechnical, hydro-metric, hydro-meteorological, oceanographic activities, activities of land improvements and interventions for flood protection, as well as buildings in ports and those destined to navigable canals and pumping stations destined to the canals, except for rooms used for economic activities;

15. buildings that, by their nature, are an integral part of bridges, viaducts, aqueducts, dams, barrages and tunnels and are used to exploit such constructions, except for rooms used for economic activities;

16. special constructions located in the underground, irrespective of their use and extraction tunnels;

17. buildings used as greenhouses, solaria, hotbeds, mushroom nurseries, fodder silos, silos and/or barns for the storage and preservation of cereals, except for rooms used for economic activities;

18. buildings passed to the state ownership or of the administrative territorial units lacking legal inheritors or devisees;

19. buildings used for social humanitarian activities, by associations, foundations and cults, according to the decision of the local council.

(2) The constructions that do not have the constitutive elements of a building shall not fall within the scope of the tax on buildings.

(3) The tax exemption provided in paragraph (1) points 10 - 13 shall apply for the period during which the owner is obliged to maintain the public interest destination.

ART. 251 - Calculation of tax for natural persons

(1) In case of natural persons, the tax on buildings shall be calculated by applying the taxation quota of 0,1% to the taxable value of the building.

(2) In case of buildings with exterior walls made of different materials, in order to determine the taxable value of the building the highest taxable value corresponding to the type of such building shall be identified in the table provided in paragraph (3).

(3) The taxable value of a building, expressed in ROL, shall be determined by multiplying the unfolded constructed area of the building, expressed in square metres, by the appropriate amount expressed in ROL/sq.m., from the following table*):

______________________________________________________________________________

| TYPE OF BUILDING | TAXABLE VALUE |

| | - ROL/sq.m. - |

|______________________________|_______________________________________________|

| | Building with water, | Building without |

| | sewage, electricity and| water, sewage, |

| | heating plants | electricity or |

| | (cumulative conditions)| heating plants |

|______________________________|________________________|______________________|

| 0 | 1 | 2 |

|______________________________|________________________|______________________|

| A. Buildings with frames of | 669 | 397 |

| reinforced concrete or with | | |

| exterior walls of kilned | | |

| brick or any other materials | | |

| obtained after a thermic | | |

| and/or chemical treatment | | |

|______________________________|________________________|______________________|

| B. Buildings with exterior | 182 | 114 |

| walls of wood, natural stone,| | |

| unkilned brick, wattle or any| | |

| other materials not subject | | |

| to a thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| C. Dependency-buildings with | 114 | 102 |

| frames of reinforced concrete| | |

| or with exterior walls of | | |

| kilned brick or any other | | |

| materials obtained after a | | |

| thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| D. Dependency-buildings with | 68 | 45 |

| exterior walls of wood, | | |

| natural stone, unkilned | | |

| brick, wattle or any other | | |

| materials not subject to a | | |

| thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| E. In case of a taxpayer that| 75% of the amount which| 75% of the amount |

| owns at the same address | would apply to the | which would apply to |

| rooms at the basement, half- | building | the building |

| basement or attic used as | | |

| dwelling, in any of the types| | |

| of buildings provided in | | |

| letters A - D | | |

|______________________________|________________________|______________________|

| F. In case of a taxpayer that| 50% of the amount which| 50% of the amount |

| owns at the same address | would apply to the | which would apply to |

| rooms at the basement, half- | building | the building |

| basement or attic used for | | |

| other purposes than dwelling,| | |

| in any of the types of | | |

| buildings provided in letters| | |

| A - D | | |

|______________________________|________________________|______________________|}}

(4) The unfolded constructed area of a building shall be determined by summing up 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 which are not used as a dwelling and the area of uncovered stairs and terraces.

(5) The taxable value of a building shall be adjusted depending on the rank of locality and area of location of the building by multiplying the amount determined according to paragraph (3) by the appropriate correction coefficient specified in the following table:

__________________________________________________________

| Zone within | Rank of locality |

| locality | |

|________________|_________________________________________|

| | 0 | I | II | III | IV | V |

|________________|______|______|______|______|______|______|

| A | 2,60 | 2,50 | 2,40 | 2,30 | 1,10 | 1,05 |

|________________|______|______|______|______|______|______|

| B | 2,50 | 2,40 | 2,30 | 2,20 | 1,05 | 1,00 |

|________________|______|______|______|______|______|______|

| C | 2,40 | 2,30 | 2,20 | 2,10 | 1,00 | 0,95 |

|________________|______|______|______|______|______|______|

| D | 2,30 | 2,20 | 2,10 | 2,00 | 0,95 | 0,90 |

|________________|______|______|______|______|______|______|

(6) In case of an apartment located in a building with more than 3 floors and 8 apartments, the correction coefficient specified in paragraph (5) shall be reduced by 0.10.

(7) The taxable value of a building, determined as a result of applying the provisions of paragraph (1) - (6) shall be reduced depending on the year of its completion, as follows:

a) by 20% for a building over 50 years old as of 1 January of the fiscal year of reference;

b) by 10% for a building older than 30 to 50 years inclusive, as of 1 January of the fiscal year of reference.

(8) In case of a building used as dwelling for which the built surface exceeds 150 sq.m., its taxable value, determined as a result of applying the provisions of paragraph (1) - (7), shall be increased by 5% for each 50 sq.m. or fraction of these.

(8^1) In case of a building were reconstruction, consolidation, modernisation, change or extension works were performed, from a fiscal view point, the completion year shall be updated, therefore it shall be considered as being the one when the last works were completed.

(9) If the outside dimensions of a building cannot be effectively measured on the exterior contour, then the unfolded constructed area of the building shall be determined by multiplying the available area of the building by a transformation coefficient of 1.20.

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*) According to the annex to the Government Decision No 956/2009, the taxable values provided in Article 251 (3) have been updated as follows:

______________________________________________________________________________

| CHAPTER II |

| Tax and duty on buildings |

|______________________________________________________________________________|

| TAXABLE VALUES |

| on square metres of unfolded constructed area of the buildings, in case of |

| natural persons |

| |

| Article 251 (3) |

|______________________________________________________________________________|

| TYPE OF BUILDING | TAXABLE VALUE |

| | - ROL/sq.m. - |

|______________________________|_______________________________________________|

| | With water, sewage, | Without water, |

| | electricity and heating| sewage, electricity |

| | plants | or heating plants |

| | (cumulative conditions)| |

|______________________________|________________________|______________________|

| A. Buildings with frames of | 806 | 478 |

| reinforced concrete or with | | |

| exterior walls of kilned | | |

| brick or any other materials | | |

| obtained after a thermic | | |

| and/or chemical treatment | | |

|______________________________|________________________|______________________|

| B. Buildings with exterior | 219 | 137 |

| walls of wood, natural stone,| | |

| unkilned brick, wattle or any| | |

| other materials not subject | | |

| to a thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| C. Dependency-buildings with | 137 | 123 |

| frames of reinforced concrete| | |

| or with exterior walls of | | |

| kilned brick or any other | | |

| materials obtained after a | | |

| thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| D. Dependency-buildings with | 82 | 54 |

| exterior walls of wood, | | |

| natural stone, unkilned | | |

| brick, wattle or any other | | |

| materials not subject to a | | |

| thermic and/or chemical | | |

| treatment | | |

|______________________________|________________________|______________________|

| E. In case of a taxpayer that| 75% of the amount which| 75% of the amount |

| owns at the same address | would apply to the | which would apply to |

| rooms at the basement, half- | building | the building |

| basement and/or attic used as| | |

| dwelling, in any of the types| | |

| of buildings provided in | | |

| letters A - D | | |

|______________________________|________________________|______________________|

| F. In case of a taxpayer that| 50% of the amount which| 50% of the amount |

| owns at the same address | would apply to the | which would apply to |

| rooms at the basement, half- | building | the building |

| basement or attic used for | | |

| other purposes than dwelling,| | |

| in any of the types of | | |

| buildings provided in letters| | |

| A - D | | |

|______________________________|________________________|______________________|

ART. 252 - Increase in tax owed by natural persons which own several buildings

(1) If a natural person owns two or more buildings which are used as dwellings and which are not rented to another person, the tax on buildings shall be increased as follows:

a) by 15% for the first building other than the one located at the address of the domicile;

b) by 50% for the second building other than the one located at the address of the domicile;

c) by 75% for the third building other than the one located at the address of the domicile;

d) by 100% for the fourth and for the additional buildings other than the one located at the address of the domicile.

(1^1) The natural persons that are owners of buildings acquired as a consequence of intestate succession shall not fall within the scope of paragraph (1).

(2) In case of the ownership of two or more buildings other than the one located at the address of the domicile, the increased tax shall be determined based on the sequence in which the buildings were acquired, as it results from the documents which attest capacity of owner.

(3) The natural persons specified in paragraph (1) shall be obliged to submit a special statement to the specialised departments of the local public administration authorities in whose jurisdiction the person has the domicile, as well as to those jurisdictions in which the other buildings of these persons are located. The model of the special statement shall be provided by methodological norms approved by Government decision.

ART. 253 - Calculation of tax payable by legal persons

(1) In case of legal persons, the tax on buildings shall be calculated by applying a taxation quota to the inventory value of the building.

(2) The taxation quota shall be established by a decision of the local council and it may be between 0.25% and 1,50% inclusive. At the level of Bucharest Municipality, this attribution shall devolve on the General Council of Bucharest Municipality.

(3) The inventory value of the building shall be the entry value of the building in the patrimony, recorded in the accounting of the owner of the building, in accordance with the legal provisions in force.

(3^1) In case of a building were reconstruction, consolidation, modernisation, change or extension works were performed by the tenant, from a fiscal view point, it shall be obliged to communicate to the lessor the value of works performed for the purpose of submitting a new tax statement, within 30 days as of the date of completion of such works.

(4) In case of a building of which the value was entirely recovered by means of depreciation, the taxable value shall be reduced by 15%.

(5) In case of a building which was revalued according to the accounting regulations, the taxable value of the building shall be the accounting value resulted after the revaluation, recorded as such in the accounting of the owner - a legal person.

(6) In case of a building which was not reassessed during the last 3 years prior to the reference fiscal year, the quota of the tax on buildings shall be established by the local council/General Council of the Bucharest Municipality between 5% and 10% and shall apply to the inventory value of the building recorded in the accounting of the legal persons, until the end of the month when the first reassessment was carried out.

(7) In case of a building which is subject to a financial leasing contract, during this contract the following rules shall apply:

a) the tax on buildings shall be payable by the tenant;

b) the value which is considered in calculating the tax on buildings shall be the contract value of the building, as recorded accounting of the lessor or tenant, according to the legal provisions in force;

c) in case the leasing contract is terminated other than by reaching to maturity, the tax on buildings shall be payable by the lessor.

(8) The tax on buildings shall apply to any building owned by a legal person which 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 amendments of buildings

(1) In case of a building which was acquired or constructed by a person during a year, the tax on buildings shall be payable by such person beginning on the first day of the month following the month in which the building was acquired or constructed.

(2) In case of a building which was alienated, 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 following the month in which the building was alienated, demolished or destroyed.

(3) In the cases specified in paragraph (1) or paragraph (2), the tax on buildings shall be recalculated in order to reflect the period during the year which the tax applies to such person.

(4) In case of an extension, improvement, partial destruction or other amendment operated on an existing building, the tax on buildings shall be recalculated beginning with the first day of the month following the month in which the amendment was completed.

(5) Any person which acquires, constructs or alienates a building shall have the obligation to submit a tax statement to the specialised department of the local public administration authority in the jurisdiction of which the building is located, within 30 days of the date of the acquiring, alienation or construction.

(6) Any person which extends, improves, demolishes, destroys or modifies in any other manner an existing building shall have the obligation to submit a statement for this purpose to the specialised department of the local public administration authority within 30 days after the date when the amendments occurred.

(7) The alienation of a building, by any of the modalities provided by the law, may not be carried out until the holder of the property title over such building has not extinguished any local fiscal debt-claims, except for fiscal obligations in dispute, due to the local budget of the territorial-administrative unit where the building is located or of the one where the taxpayer in question is residing, with the overdue payment time limits by the 1st of the month following the one when the alienation takes place. The payment of the budgetary obligations shall be attested by the fiscal certificate issued by the specialised department of the local public administration authorities. The acts whereby buildings are alienated by infringing the provisions of this paragraph shall be null de jure.

ART. 255 - Payment of tax

(1) The tax on buildings shall be paid on an annual basis, in four equal instalments, until 31 March and 31 September inclusive.

(2) For a advance payment of the tax on buildings, payable for the entire year by the taxpayers, by 31 March of such year, there shall be granted a reduction of up to 10% as established by a decision of the local council. At the level of Bucharest Municipality, this attribution shall devolve on the General Council of Bucharest Municipality.

(3) The annual tax on buildings, owed to the same local budget by the taxpayers, natural or legal persons, of up to ROL 50 inclusive, shall be fully paid by the first payment time limit. In case the taxpayer owns more buildings located within the same administrative-territorial unit, the amount of ROL 50 shall refer to the cumulated tax on buildings.

CHAPTER III - Tax and duty on land

ART. 256 - General rules

(1) Any person which owns land located in Romania shall owe an annual tax for such land, except otherwise provided in the present title.

(2) The tax provided in paragraph (1), hereinafter called the tax on land, as well as the duty on land provided in paragraph (3) shall be paid to the local budget of the commune, town or municipality in whose jurisdiction the land is located. In case of Bucharest Municipality, the tax and duty on land shall be payable to the local budget of the sector where the land is located.

(3) In case of lands in the public or private property of the state or of the administrative and territorial units, granted, rented, or given under administration or in use, as the case may be, the tax on land shall be the fiscal burden of the concessionaires, tenants, holders of the right to administration or use, as the case may be, under conditions similar to the tax on land.

(4) In case of land which is owned jointly by two or more persons, each owner shall owe the tax on the land for the part of the land which is owned by him. In case the individual parts of the joint owners may not be determined, each joint owner shall owe an equal part of the tax for the land.

(5) In case of a land that is subject to a financial leasing contract, during its entire duration, the tax on land shall be payable by the tenant.

(6) In case the leasing contract is terminated, other than by reaching to maturity, the tax on land shall be owed by the lessor.

ART. 257 - Exemptions

The tax on land shall not be payable for the following:

a) land related to a building, for the area of land covered by a building;

b) any land of a religious cult recognised by the law and of a local unit of such cult, with legal personality;

c) any land of a cemetery, crematory;

d) any land of a pre-university or university education institution, temporarily authorised or accredited;

e) any land of a health unit of national interest which 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 in the ownership of the state, of the administrative and territorial units or of other public institutions, related to a building the holder of which is any of these categories of owners, except for the areas of this land used for economic activities;

h) any land degraded or polluted, including the perimeter of amelioration, for the period of such amelioration;

i) lands which by their nature and not by the given destination are inadequate for agriculture or forestry, any land occupied by ponds, pools, reservoirs or navigable canals, land used for defence against floods, water management, hydro-meteorology, land which contributes to the exploitation of water resources, land used as zones of protection defined by the law, as well as land used for subsoil exploitation, thus categorised by a decision of the local council, to the extent which the use of the surface of the ground is not affected;

j) any land related to hydro-technical systems, navigational land, land related to harbour infrastructure, navigable canals, including locks and pumping stations related to such, as well as land related to land improvement works, based on the advisory opinion regarding the category of use of the land, issued by the county office for cadastre and real estate publicity;

k) land occupied by highways, European roads, national roads, the principal roads administered by the National Company of Highways and National Roads in Romania - Joint-stock Company, safety zones for the roads, as well as lands around running trucks which are safety zones;

l) land of industrial, scientific and industrial parks, according to the law;

m) land which 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 Article 250 (1) points 6 and 7, with the exception of those used for economic activities;

o) the land related to the buildings returned to their owners according to Article 16 of the Law No 10/2001 for the period during which the owner is obliged to maintain the public interest destination;

p) the land related to the buildings retroceded according to Article 1 (6) of the Government Emergency Ordinance No 94/2000 for the period during which the owner is obliged to maintain the public interest destination;

r) the land related to the buildings returned to their owners according to Article 6 (5) of the Government Emergency Ordinance No 83/1999 for the period during which the owner is obliged to maintain the public interest destination.

ART. 258 - Calculation of tax

(1) The tax on land shall be determined by taking into account the number of square metres of land, the rank of the locality where the land is located, and the zone and/or category of use of the land, according to the decisions of the local council.

(2) In case of land which is located inside the built-up area, the tax on land shall be determined by multiplying the number of square metres of the land by the appropriate amount specified in the following table*):

_______________________________________________________________________

| Zone within the locality | Rank of locality ([old] ROL/sq.m.)|

|___________________________|___________________________________________|

| | 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 case of land which is located inside the built-up area, registered in the agricultural register in other category of use than lands with constructions, the tax on land shall be determined by multiplying the surface of land, expressed in hectares, by the appropriate amount specified in the paragraph (4), and such result shall be multiplied by the appropriate correction coefficient provided in paragraph (5).

(4) In order to determine the tax on land, according to paragraph (3), the amounts specified in the following table*) shall be used:

_____________________________________________________________________

No Zone (ROL/ha)

_________________

A B C D

_____________________________________________________________________

1 Arable land 20 15 13 11

2 Grazing field 15 13 11 9

3 Hay field 15 13 11 9

4 Vineyard 33 25 20 13

5 Orchard 38 33 25 20

6 Forest or other land with forest vegetation 20 15 13 11

7 Land with waters 11 9 6 x

8 Roads and railways x x x x

9 Unproductive land x x x x

______________________________________________________________________

(5) The amount determined in accordance with paragraph (4) shall 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 |

|____________________|__________________________|

(5^1) By exception from the provisions in paragraph (2), in case of taxpayers that are legal persons, land which is located inside the built-up area, registered in the agricultural register in the category of use than lands with constructions, the tax on land shall be determined according to the provisions of paragraph (3) - (5) only if they meet all the following conditions:

a) they have provided agriculture in their statute, as object of activity;

b) they have recorded in the accounting records incomes and expenses in the carrying out of the object of activity provided in letter a).

(5^2) Otherwise, the tax on the land located inside the built-up area of the territorial-administrative unit, payable by the taxpayers that are legal persons, shall be calculated according to paragraph (2).

(6) In case of land which is located outside the built-up area, the tax on land shall be of established by multiplying the land surface, expressed in ha, by the appropriate amount provided in the following table*), multiplied by the correction coefficient provided in Article 251 (5)**):

________________________________________________________________________________

No Category of use Zone

[ROL (RON)/ha]

________________________________________________________________________________

0 1 A B C D

________________________________________________________________________________

1. Land with constructions 22 20 18 16

2. Arable land 36 34 32 30

3. Grazing field 20 18 16 14

4. Hay field 20 18 16 14

5. Vineyard in bearing, other than the one provided

in no 5.1 40 38 36 34

5.1. Vineyard before bearing fruit x x x x

6. Orchard in bearing, other than the one provided

in no 6.1 40 38 36 34

6.1. Orchard before bearing fruit x x x x

7. Forest or other land with forest vegetation, except

for the one provided in no 7.1 12 10 8 6

7.1. Forest of up to 20 years old and forests with role

of protection x x x x

8. Land with waters, other than that where fishing

sites are located 4 3 2 1

8.1. Land where fishing sites are located 24 22 20 18

9. Roads and railways x x x x

10. Unproductive land x x x x

________________________________________________________________________________

(7) The registration in the land agricultural register of the data regarding buildings and lands, of the holder of the property title over such real estate, as well as the change of the category of use shall only be made based on documents, enclosed to the statement given against the signature of the head of the household or, in its absence, of a member of age of the household, according to the rules provided in Article 293, under the sanction of nullity.

(8) Both in case of buildings and of lands, if there are established differences between the surfaces in the ownership documents and the real situation resulted after the measurements carried out under the terms of the Law on cadastre and real estate publicity No 7/1996, republished, the surfaces that correspond to the real situation, proved by technical cadastre works shall be taken into account to determine the fiscal burden. The data resulted from the technical cadastre works shall be registered in the fiscal records, agricultural register, as well as in the land book, and the change in the fiscal burdens shall become effective starting with the 1st of the month following the one when such work is registered with the specialised department, as annex to the tax statement.

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values provided in Article 258 (2), Article 258 (4) and Article 258 (6) have been updated as follows:

______________________________________________________________________________

| CHAPTER III |

| Tax and duty on land |

|______________________________________________________________________________|

| Tax/duty on lands located inside the built-up area - lands with buildings |

| |

| Article 258 (2) |

|______________________________________________________________________________|

| Zone within the locality | Levels of tax/duty, per ranks of localities |

| | - ROL/ha - |

| |_________________________________________________|

| | 0 | I | II | III | IV | V |

|____________________________|________|________|________|________|______|______|

| A | 8.921 | 7.408 | 6.508 | 5.640 | 766 | 613 |

|____________________________|________|________|________|________|______|______|

| B | 7.408 | 5.600 | 4.540 | 3.832 | 613 | 460 |

|____________________________|________|________|________|________|______|______|

| C | 5.600 | 3.832 | 2.874 | 1.821 | 460 | 306 |

|____________________________|________|________|________|________|______|______|

| D | 3.832 | 1.821 | 1.519 | 1.060 | 300 | 153 |

|____________________________|________|________|________|________|______|______|

______________________________________________________________________________

| Tax/duty on lands located inside the built-up area |

| - any other category of use than that concerning the lands with buildings - |

| |

| Article 258 (4) |

| - ROL/ha - |

|______________________________________________________________________________|

|No | Zone | A | B | C | D |

| | | | | | |

|____|____________________________________________|______|______|______|______|

| 1.| Arable land | 24 | 18 | 16 | 13 |

|____|_____________________________________________|______|______|______|______|

| 2.| Grazing field | 18 | 16 | 13 | 11 |

|____|_____________________________________________|______|______|______|______|

| 3.| Hay field | 18 | 16 | 13 | 11 |

|____|_____________________________________________|______|______|______|______|

| 4.| Vineyard | 40 | 30 | 24 | 16 |

|____|_____________________________________________|______|______|______|______|

| 5.| Orchard | 46 | 40 | 30 | 24 |

|____|_____________________________________________|______|______|______|______|

| 6.| Forest or other land with forest vegetation | 24 | 18 | 16 | 13 |

|____|_____________________________________________|______|______|______|______|

| 7.| Land with waters | 13 | 11 | 7 | x |

|____|_____________________________________________|______|______|______|______|

| 8.| Roads and railways | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

| 9.| Unproductive land | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

______________________________________________________________________________

| Tax/duty*) on lands located outside the built-up area |

| |

| Article 258 (6) |

| - ROL/ha - |

|______________________________________________________________________________|

|No | Zone | A | B | C | D |

| | | | | | |

|____|____________________________________________|______|______|______|______|

|1. | Land with constructions | 27 | 24 | 22 | 19 |

|____|_____________________________________________|______|______|______|______|

|2. | Arable land | 43 | 41 | 39 | 36 |

|____|_____________________________________________|______|______|______|______|

|3. | Grazing field | 24 | 22 | 19 | 17 |

|____|_____________________________________________|______|______|______|______|

|4. | Hay field | 24 | 22 | 19 | 17 |

|____|_____________________________________________|______|______|______|______|

|5. | Vineyard in bearing, other than the one | 48 | 46 | 43 | 41 |

|____|_____________________________________________|______|______|______|______|

|5.1.| Vineyard before bearing fruit | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

|6. | Orchard in bearing, other than the one | 48 | 46 | 43 | 41 |

|____|_____________________________________________|______|______|______|______|

|6.1.| Orchard before bearing fruit | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

|7. | Forest or other land with forest vegetation,| 14 | 12 | 10 | 7 |

|____|_____________________________________________|______|______|______|______|

|7.1.| Forest of up to 20 years old and forests | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

|8. | Land with waters, other than that where | 5 | 4 | 2 | 1 |

|____|_____________________________________________|______|______|______|______|

|8.1.| Land where fishing sites are located | 29 | 27 | 24 | 22 |

|____|_____________________________________________|______|______|______|______|

|9. | Roads and railways | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

|10. | Unproductive land | x | x | x | x |

|____|_____________________________________________|______|______|______|______|

**) We reproduce below the provisions of Article 2 of the Government Emergency Ordinance No 21/2006:

"ART. 2

(1) The taxes on the lands located outside the built-up area of the localities established and cashed for the year 2006 by the date of entry into force of this emergency ordinance, shall continue to be established according to the taxation decisions issued by the tax bodies. The tax on lands located outside the built-up area of the localities, established and not cashed by the entry into force of this emergency ordinance, shall be established according to paragraph (2).

(2) Starting on the date of entry into force of this emergency ordinance the tax on the lands located outside the built-up area of the localities shall be established according to the provisions of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, as well as with the amendments brought by the present emergency ordinance.

(3) The tax on the lands located outside the built-up area of the localities, collected by the date of entry into force of this emergency ordinance, shall be income to the state budget.

(4) By derogation from the provisions of Article 260 (1) of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, the tax on land for lands located outside the built-up area of the localities, related to the year 2006, shall be paid in 3 equal instalments, by 15 June, 15 September and 15 November inclusive."

ART. 259 - Acquisitions and transfers of land and other changes brought to the land

(1) For land which is acquired by a person during a year, the tax on land shall be payable beginning with the first day of the month following the month when the land was acquired.

(2) For any legal operation which is carried out by a person during a year, which has as an effect the transfer of the property right over the land, the person shall no longer owe the tax on land beginning with the first day of the month following the month when the transfer of the right over the land was carried out.

(3) In the cases specified in paragraph (1) or (2), the tax on land shall be recalculated in order to reflect the period during the year when the tax applies to such person.

(4) If the categorisation of land depending on the location and on the category of use changes during a year or any other event occurs during a year which changes the tax payable on land, then the tax payable shall be modified beginning with the first day of the month following the month when the change occurred.

(5) If the rank of a locality changes during the year, then the tax on land shall be modified for all land which is located in the built-up area, according to the new classification of the locality, beginning with 1st January of the year following the year when the change occurred.

(6) Any person which acquires land shall have the obligation to submit a statement regarding the acquisition of the land to the specialised department of the local public administration authority within 30 days, inclusive, after the date of acquisition.

(6^1) The alienation of a land, by any of the modalities provided by the law, may not be carried out until the holder of the property title over such land has not extinguished any local fiscal debt-claims, except for fiscal obligations in dispute, due to the local budget of the territorial-administrative unit where the land is situated or of the one where the taxpayer in question is residing, with the overdue payment time limits by the 1st of the month following the one when the alienation takes place. The payment of the budgetary obligations shall be attested by the fiscal certificate issued by the specialised department of the local public administration authorities. The acts whereby lands are alienated by infringing the provisions of this paragraph shall be null de jure.

(7) Any person which changes the use of land shall have the obligation to submit a statement regarding such change of use to the specialised department of the local public administration authority within 30 days, inclusive, after the date of changing the use.

ART. 260 - Payment of tax

(1) The tax/fee on land shall be paid on an annual basis, in two equal instalments, by 31 March and 30 September inclusive.

(2) For a advance payment of the tax on land, payable for the entire year by the natural taxpayers, by 31 March of such year, there shall be granted a reduction of up 10%, established by a decision of the local council. At the level of Bucharest Municipality, this attribution shall devolve on the General Council of Bucharest Municipality.

(3) The annual tax on land, owed to the same local budget by the taxpayers, natural or legal persons, of up to ROL 50 inclusive, shall be fully paid by the first payment time limit. In case the taxpayer owns more lands situated within the same administrative-territorial unit, the amount of ROL 50 shall refer to the cumulated tax on lands.

CHAPTER IV - Duty on means of transport

ART. 261 - General rules

(1) Any person which owns a means of transport which must be registered in Romania shall owe an annual duty for the means of transport, except otherwise provided in the present chapter.

(2) The duty specified in paragraph (1), hereinafter called the duty on means of transport, shall be paid to the local budget of the administrative-territorial unit where the person has his domicile, head office, or place of work, as the case may be.

(3) In case of a means of transport which is subject to a financial leasing contract, for the entire duration of contract, the duty on the means of transport shall be payable by the lessee.

(4) In case the leasing contract is terminated other than by reaching to maturity, the tax on means of transport shall be payable by the lessor.

ART. 262 - Exemptions

The duty on means of transport shall not apply to the following:

a) cars, motorcycles with sidecars, and motorised tricycles which belong to persons with locomotive disabilities and which are adjusted for such disability;

b) passenger river ships, boats and punts used for the transport of the natural persons residing in the Danube Delta, Insula Mare a Brăilei, and Insula Balta Ialomiţei;

c) means of transport of the public institutions;

d) means of transport of the legal persons, which are used for public passenger transport services in an urban or suburban arrangement, including passenger transport outside a locality, if the transport tariff is established on terms of public transport.

e) historical vehicles defined according to the legal provisions in force.

**ART. 263*)** - Calculation of duty

(1) The duty on means of transport shall be calculated depending on the type of the means of transport, according to the provisions of the present chapter.

(2) In case of any of the following motor vehicles, the tax on the means of transport shall be calculated depending on their cylinder capacity, by multiplying each group of 200 cm^3 or fraction thereof by the appropriate amount from the following table*):

_______________________________________________________________________________

Types of motor vehicles Amount in ROL, for each

group of 200 cm^3 or

fraction thereof

_______________________________________________________________________________

1. Motorbikes, scooters, motorcycles and motor cars

with cylinder capacity of up to 1600 cm^3 inclusive 7

2. Motor cars with cylinder capacity between 1601 cm^3

and 2000 cm^3 inclusive 15

3. Motor cars with cylinder capacity between 2001 cm^3

and 2600 cm^3 inclusive 30

4. Motor cars with cylinder capacity between 2601 cm^3

and 3000 cm^3 inclusive 60

5. Motor cars with cylinder capacity over 3001 cm^3 120

6. Buses, motor coaches and mini-buses 20

7. Other motor vehicles with total maximum authorised

weight of up to 12 tons inclusively 25

8. Registered tractors 15

_______________________________________________________________________________

(3) In case of a sidecar, the duty on the means of transport shall equal 50% of the duty for such motorcycle, motorbike or scooter.

(4) In case of a commodity transport vehicle with a total authorised weight equal or over 12 tons, the duty on the means of transport shall equal the appropriate amount provided in the following table*):

______________________________________________________________________________

| Commodity transport vehicles with a total authorised weight equal or over 12 |

| tons |

|______________________________________________________________________________|

| | |_____________________|_____________________|

|____|_____________________________|__________|__________|__________|__________|

| I.| Vehicles with two axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1.| Weight not less than | | | | |

| | | 13 tons | 0 | 86 | 0 | 107 |

|____|__|__________________________|__________|__________|__________|__________|

| |2.| Weight not less than | | | | |

| | | 14 tons | 86 | 238 | 107 | 297 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 15 tons | 238 | 335 | 297 | 418 |

|____|__|__________________________|__________|__________|__________|__________|

| |4 | Weight not less than | | | | |

| | | 18 tons | 335 | 757 | 418 | 946 |

|____|__|__________________________|__________|__________|__________|__________|

| II.| Vehicles with 3 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 17 tons | 86 | 150 | 107 | 187 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 19 tons | 150 | 307 | 187 | 383 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 21 tons | 307 | 398 | 383 | 497 |

|____|__|__________________________|__________|__________|__________|__________|

| |4 | Weight not less than | | | | |

| | | 23 tons | 398 | 613 | 497 | 766 |

|____|__|__________________________|__________|__________|__________|__________|

| |5 | Weight not less than | | | | |

| | | 25 tons | 613 | 953 | 766 | 1.191 |

|____|__|__________________________|__________|__________|__________|__________|

| |6 | Weight not less than | | | | |

| | | 26 tons | 613 | 953 | 766 | 1.191 |

|____|__|__________________________|__________|__________|__________|__________|

|III.| Vehicles with 4 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 25 tons | 398 | 404 | 497 | 504 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 27 tons | 404 | 630 | 504 | 787 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 29 tons | 630 | 1.000 | 787 | 1.249 |

|____|__|__________________________|__________|__________|__________|__________|

| |4 | Weight not less than | | | | |

| | | 31 tons | 1.000 | 1.483 | 1.249 | 1.853 |

|____|__|__________________________|__________|__________|__________|__________|

| |5 | Weight not less than | | | | |

| | | 32 tons | 1.000 | 1.483 | 1.249 | 1.853 |

|____|__|__________________________|__________|__________|__________|__________|

(5) In case of a combination of commodity transport vehicles (an articulated vehicle or vehicle with trailers) with total maximum authorised weight equal or over 12 tons, the duty on the means of transport shall equal the appropriate amount provided in the following table*):

______________________________________________________________________________

| Combination of commodity transport vehicles (articulated vehicles or vehicles|

| with trailers) with total maximum authorised weight equal or over 12 tons |

|______________________________________________________________________________|

| | |_____________________|_____________________|

|____|_____________________________|__________|__________|__________|__________|

| I.| Vehicles with 2+1 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1.| Weight not less than | | | | |

| | | 14 tons | 0 | 0 | 0 | 0 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 16 tons | 0 | 0 | 0 | 0 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 18 tons | 0 | 40 | 0 | 49 |

|____|__|__________________________|__________|__________|__________|__________|

| |4 | Weight not less than | | | | |

| | | 20 tons | 40 | 89 | 49 | 111 |

|____|__|__________________________|__________|__________|__________|__________|

| |5 | Weight not less than | | | | |

| | | 22 tons | 89 | 208 | 111 | 259 |

|____|__|__________________________|__________|__________|__________|__________|

| |6 | Weight not less than | | | | |

| | | 23 tons | 208 | 268 | 259 | 335 |

|____|__|__________________________|__________|__________|__________|__________|

| |7 | Weight not less than | | | | |

| | | 25 tons | 268 | 484 | 335 | 604 |

|____|__|__________________________|__________|__________|__________|__________|

| |8 | Weight not less than | | | | |

| | | 28 tons | 484 | 848 | 604 | 1.060 |

|____|__|__________________________|__________|__________|__________|__________|

| II.| Vehicles with 2+2 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 25 tons | 84 | 194 | 104 | 242 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 26 tons | 194 | 318 | 242 | 397 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 28 tons | 318 | 468 | 397 | 584 |

|____|__|__________________________|__________|__________|__________|__________|

| |4 | Weight not less than | | | | |

| | | 29 tons | 468 | 564 | 584 | 704 |

|____|__|__________________________|__________|__________|__________|__________|

| |5 | Weight not less than | | | | |

| | | 31 tons | 564 | 925 | 704 | 1.156 |

|____|__|__________________________|__________|__________|__________|__________|

| |6 | Weight not less than | | | | |

| | | 33 tons | 925 | 1.284 | 1.156 | 1.605 |

|____|__|__________________________|__________|__________|__________|__________|

| |7 | Weight not less than | | | | |

| | | 36 tons | 1.284 | 1.949 | 1.605 | 2.436 |

|____|__|__________________________|__________|__________|__________|__________|

| |8 | Weight not less than | | | | |

| | | 38 tons | 1.284 | 1.949 | 1.605 | 2.436 |

|____|__|__________________________|__________|__________|__________|__________|

|III.| Vehicles with 2+3 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 38 tons | 1.022 | 1.422 | 1.277 | 1.777 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 40 tons | 1.422 | 1.932 | 1.777 | 2.415 |

|____|__|__________________________|__________|__________|__________|__________|

| IV.| Vehicles with 3+2 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 38 tons | 904 | 1.254 | 1.129 | 1.567 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 40 tons | 1.254 | 1.734 | 1.567 | 2.167 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 44 tons | 1.734 | 2.565 | 2.167 | 3.206 |

|____|__|__________________________|__________|__________|__________|__________|

| V.| Vehicles with 3+3 axles | | | | |

|____|_____________________________|__________|__________|__________|__________|

| |1 | Weight not less than | | | | |

| | | 38 tons | 514 | 622 | 642 | 777 |

|____|__|__________________________|__________|__________|__________|__________|

| |2 | Weight not less than | | | | |

| | | 40 tons | 622 | 928 | 777 | 1.160 |

|____|__|__________________________|__________|__________|__________|__________|

| |3 | Weight not less than | | | | |

| | | 44 tons | 928 | 1.477 | 1.160 | 1.846 |

|____|__|__________________________|__________|__________|__________|__________|

(6) In case of a trailer, semi-trailer or van which is not part of a combination of vehicles as provided in paragraph (5), the duty on the means of transport shall equal the appropriate amount from the following table*):

_________________________________________________________

| Total maximum authorised weight | Duty (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 case of means of transport on water, the tax on the means of transport shall equal the appropriate amount in the following table*):

_______________________________________________________________________________

Means of transport on water Tax

- ROL/year -

_______________________________________________________________________________

1. Punts, non-motor boats for fishing and for personal use 15

2. Non-motored boats, used for other purposes 40

3. Motor boats 150

4. Sports and pleasure boats*) between 0 and 800

5. Water scooters 150

6. Tugboats and barges:

a) up to 500 HP inclusive 400

b) over 500 HP and up to 2 000 HP inclusive 650

c) over 2 000 HP and up to 4 000 HP inclusive 1 000

d) over 4 000 HP 1 600

7. Ships - for each 1 000 tdw or fraction thereof 130

8. Daubs, barges and river barges:

a) with loaded capacity up to 1 500 tons inclusive 130

b) with loaded capacity up over 1 500 tons and up to 3 000

tons inclusive 200

c) with loaded capacity up over 3 000 tons 350

_______________________________________________________________________________

*) The criteria for establishing the quantum of tax shall be provided in the methodological norms of application of this code.

(8) Within the meaning of the present article, the cylinder capacity or the total maximum authorised weight of a means of transport shall be established by the identity card of the means of transport, by the purchase invoice or other similar document.

------------

*) 1. We reproduce further the provisions of Article 1 (2) and Article 2 of the Government Decision No 956/2009:

"ART. 1

[...]

(2) The levels provided in the annex for the tax on the means of transport mentioned in Article 263 (4) and (5) of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be estimated levels, being calculated based on the average exchange rate forecast for the year 2010 by the National Commission of Prognosis. According to Article 10 (1) of Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures, published in the Official Journal of the European Union L 187 of 20 July 1999, as subsequently amended and supplemented, these values shall be recalculated in order to be applied during 2010 taking into account the exchange rate for EUR and ROL in force on 1 October 2009, published in the Official Journal of the European Communities.

ART. 2

(1) In view of establishing the payable tax, for each means of transport provided in the annex, the enterprises and road transport operators, as defined in the Government Emergency Ordinance No 109/2005 concerning road transports, approved with amendments and supplements by the Law No 102/2006, as subsequently amended and supplemented, shall be under the obligation to submit a declaration with the specialised department of local public administration authority, within 30 days as of the first international road transport operation is performed.

(2) The levels applicable during 2010 of the tax on means of transport mentioned in Article 263 (4) and (5) of the Law No 571/2003, as subsequently amended and supplemented, shall be approved by a Government decision, after exchange rate for EUR and ROL in force on 1 October 2009 is published in the Official Journal of the European Communities."

2. According to the annex to the Government Decision No 956/2009 the taxable values in Article 263 (2), Article 263 (4), Article 263 (5), Article 263 (6) and Article 263 (7) have been updated as follows:

______________________________________________________________________________

| CHAPTER IV |

| Tax on the means of transport |

| |

| Article 263 (2) |

|______________________________________________________________________________|

|No | Means of conveyance with mechanical traction | - ROL/200 cm^3 |

| | | or a fraction |

| | | thereof - |

|____|________________________________________________________|________________|

| 1.| Motorbikes, scooters, motorcycles and motor cars with | 8 |

| | cylinder capacity of up to 1600 cm^3 inclusive | |

|____|________________________________________________________|________________|

| 2.| Motor cars with cylinder capacity between 1601 cm^3 and| 18 |

| | 2000 cm^3 inclusive | |

|____|________________________________________________________|________________|

| 3.| Motor cars with cylinder capacity between 2001 cm^3 and| 36 |

| | 2600 cm^3 inclusive | |

|____|________________________________________________________|________________|

| 4.| Motor cars with cylinder capacity between 2601 cm^3 and| 72 |

| | 3000 cm^3 inclusive | |

|____|________________________________________________________|________________|

| 5.| Motor cars with cylinder capacity over 3001 cm^3 | 145 |

|____|________________________________________________________|________________|

| 6.| Buses, motor coaches and mini-buses | 24 |

|____|________________________________________________________|________________|

| 7.| Other vehicles with mechanical traction with total | 30 |

| | maximum authorised weight of up to 12 tons, inclusive | |

|____|________________________________________________________|________________|

| 8.| Registered tractors | 18 |

|____|________________________________________________________|________________|

______________________________________________________________________________

| Article 263 (4) |

| Commodity transport vehicle with a total authorised weight equal or over 12 |

| tons*1 ) |

|______________________________________________________________________________|

| | |______________________|______________________|

|____|___________________________|___________|__________|___________|__________|

|I. | Vehicles with two axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 0 | 102 | 0 | 127 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 102 | 282 | 127 | 352 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 282 | 396 | 352 | 495 |

|____|__|________________________|___________|__________|___________|__________|

| |4.| Weight not less than | 396 | 897 | 495 | 1.121 |

|____|__|________________________|___________|__________|___________|__________|

|II. | Vehicles with 3 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 102 | 177 | 127 | 221 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 177 | 364 | 221 | 454 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 364 | 472 | 454 | 589 |

|____|__|________________________|___________|__________|___________|__________|

| |4.| Weight not less than | 472 | 727 | 589 | 908 |

|____|__|________________________|___________|__________|___________|__________|

| |5.| Weight not less than | 727 | 1.129 | 908 | 1.412 |

|____|__|________________________|___________|__________|___________|__________|

| |6.| Weight not less than | 727 | 1.129 | 908 | 1.412 |

|____|__|________________________|___________|__________|___________|__________|

|III.| Vehicles with 4 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 472 | 478 | 589 | 598 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 478 | 747 | 598 | 933 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 747 | 1.185 | 933 | 1.481 |

|____|__|________________________|___________|__________|___________|__________|

| |4.| Weight not less than | 1.185 | 1.758 | 1.481 | 2.197 |

|____|__|________________________|___________|__________|___________|__________|

| |5.| Weight not less than | 1.185 | 1.758 | 1.481 | 2.197 |

|____|__|________________________|___________|__________|___________|__________|

*1) Estimated amounts, calculated pursuant to the exchange rate of 4,09 ROL/EUR, forecast for the year 2010 by the National Commission of Prognosis. According to Article 10 (1) of Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures, these values shall be recalculated in order to be applied in 2010 taking into account the exchange rate for EUR and ROL in force on 1 October 2009, published in the Official Journal of the European Communities.

______________________________________________________________________________

| Article 263 (5) |

| Combinations of commodity transport vehicles (articulated vehicle or vehicles|

| with trailers) with total maximum authorised weight that equals or is over 12| | tons*2) |

|______________________________________________________________________________|

| | |______________________|______________________|

|____|___________________________|___________|__________|___________|__________|

|I. | Vehicles with 2+1 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 0 | 0 | 0 | 0 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 0 | 0 | 0 | 0 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 0 | 46 | 0 | 58 |

|____|__|________________________|___________|__________|___________|__________|

| |4.| Weight not less than | 46 | 105 | 58 | 131 |

|____|__|________________________|___________|__________|___________|__________|

| |5.| Weight not less than | 105 | 246 | 131 | 307 |

|____|__|________________________|___________|__________|___________|__________|

| |6.| Weight not less than | 246 | 318 | 307 | 397 |

|____|__|________________________|___________|__________|___________|__________|

| |7.| Weight not less than | 318 | 573 | 397 | 716 |

|____|__|________________________|___________|__________|___________|__________|

| |8.| Weight not less than | 573 | 1.005 | 716 | 1.256 |

|____|__|________________________|___________|__________|___________|__________|

|II. | Vehicles with 2+2 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 99 | 230 | 123 | 287 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 230 | 377 | 287 | 471 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 377 | 553 | 471 | 692 |

|____|__|________________________|___________|__________|___________|__________|

| |4.| Weight not less than | 553 | 668 | 692 | 835 |

|____|__|________________________|___________|__________|___________|__________|

| |5.| Weight not less than | 668 | 1.097 | 835 | 1.371 |

|____|__|________________________|___________|__________|___________|__________|

| |6.| Weight not less than | 1.097 | 1.522 | 1.371 | 1.902 |

|____|__|________________________|___________|__________|___________|__________|

| |7.| Weight not less than | 1.522 | 2.311 | 1.902 | 2.888 |

|____|__|________________________|___________|__________|___________|__________|

| |8.| Weight not less than | 1.522 | 2.311 | 1.902 | 2.888 |

|____|__|________________________|___________|__________|___________|__________|

|III.| Vehicles with 2+3 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 1.211 | 1.686 | 1.514 | 2.107 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 1.686 | 2.291 | 2.107 | 2.863 |

|____|__|________________________|___________|__________|___________|__________|

|IV. | Vehicles with 3+2 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 1.070 | 1.486 | 1.338 | 1.857 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 1.486 | 2.055 | 1.857 | 2.569 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 2.055 | 3.040 | 2.569 | 3.800 |

|____|__|________________________|___________|__________|___________|__________|

|V. | Vehicles with 3+3 axles |

|____|_________________________________________________________________________|

| |1.| Weight not less than | 609 | 737 | 761 | 921 |

|____|__|________________________|___________|__________|___________|__________|

| |2.| Weight not less than | 737 | 1.100 | 921 | 1.375 |

|____|__|________________________|___________|__________|___________|__________|

| |3.| Weight not less than | 1.100 | 1.751 | 1.375 | 2.189 |

|____|__|________________________|___________|__________|___________|__________|

*2) Estimated amounts, calculated pursuant to the exchange rate of 4,09 ROL/EUR, forecast for the year 2010 by the National Commission of Prognosis. According to Article 10 (1) of Directive 1999/62/EC, these values shall be recalculated in order to be applied in 2010 taking into account the exchange rate for EUR and ROL in force on 1 October 2009, published in the Official Journal of the European Communities.

______________________________________________________________________________

| Article 263 (6) |

| Trailers, semi-trailers or vans |

|______________________________________________________________________________|

| Total maximum authorised weight | Tax |

| | - ROL - |

|________________________________________________________|_____________________|

| a) Up to 1 ton inclusive | 8 |

|________________________________________________________|_____________________|

| b) Over 1 ton, but not over 3 tons | 29 |

|________________________________________________________|_____________________|

| c) Over 3 tons, but not over 5 tons | 45 |

|________________________________________________________|_____________________|

| d) Over 5 tons | 55 |

|________________________________________________________|_____________________|

| |

|______________________________________________________________________________|

| Article 263 (7) |

| Means of water transport |

|______________________________________________________________________________|

| 1. Punts, boats for fishing or for personal use | 18 |

|________________________________________________________|_____________________|

| 2. Boats, used for other purposes | 48 |

|________________________________________________________|_____________________|

| 3. Motorboats | 181 |

|________________________________________________________|_____________________|

| 4. Yachts*) | from 0 to 964 |

|________________________________________________________|_____________________|

| 5. Water scooters | 181 |

|________________________________________________________|_____________________|

| 6. Tugboats and barges: | x |

|________________________________________________________|_____________________|

| a) up to 500 HP, inclusive | 482 |

|________________________________________________________|_____________________|

| b) over 500 HP, but not over 2 000 HP inclusive | 783 |

|________________________________________________________|_____________________|

| c) over 2 000 HP but not over 4 000 HP inclusive | 1.205 |

|________________________________________________________|_____________________|

| d) over 4 000 HP | 1.928 |

|________________________________________________________|_____________________|

| 7. Ships, for each 1 000 tdw or a fraction thereof | 157 |

|________________________________________________________|_____________________|

| 8. Daubs, barges and river barges: | x |

|________________________________________________________|_____________________|

| a) with loaded capacity of up to 1 500 tons, | 157 |

| inclusive | |

|________________________________________________________|_____________________|

| b) with loaded capacity of over 1 500 tons, but not | 241 |

| over 3 000 tons inclusive | |

|________________________________________________________|_____________________|

| c) with loaded capacity of over 3 000 tons | 422 |

|________________________________________________________|_____________________|

ART. 264 - Acquisitions and transfers of means of transport

(1) In case of a means of transport which is acquired by a person during a year, the duty on the means of transport shall be payable by such person beginning with the first day of the month following the month when the means of transport was acquired.

(2) In case of a means of transport which is alienated by a person during a year or which is removed from the fiscal records of the specialised department of the local public administration authority, the duty on the means of transport shall no longer be payable by such person beginning with the first day of the month following the month when the means of transport was alienated or removed from the fiscal records.

(3) In the cases specified in paragraph (1) or (2), the duty on the means of transport shall be recalculated to reflect the period during the year when the duty applies to such person.

(4) Any person which acquires/alienates a means of transport or which changes the domicile/head office/point of work shall have the obligation to submit a tax statement regarding the means of transport to the specialised department of the local public administration authority in whose jurisdiction the person has the domicile/head office/point of work within 30 days, inclusive, after the amendment occurred.

(5) The alienation of a means of transport, by any of the modalities provided by the law, may not be carried out until the holder of the property title over such a means of transport has not extinguished any local fiscal debt-claims, except for fiscal obligations in dispute, due to the local budget of the territorial-administrative unit where the means of transport registered, with the overdue payment time limits by the 1st of the month following the one when the alienation takes place. The payment of the budgetary obligations shall be attested by the fiscal certificate issued by the specialised department of the local public administration authorities. The acts whereby buildings are alienated by infringing the provisions of this paragraph shall be null de jure.

ART. 265 - Payment of tax

(1) The tax on means of transport shall be paid on an annual basis, in two equal instalments, by 31 March and 30 September inclusive.

(2) For an advance payment of the tax on the means of transport owed for the entire year by the taxpayers, by 31 March of such year inclusive, there shall be granted a reduction of up 10%, established by a decision of the local council. At the level of Bucharest Municipality, this attribution shall devolve on the General Council of Bucharest Municipality.

(3) The holders, foreign natural or legal persons, that apply for temporary registration of the means of transport in Romania, under the terms of the law, shall be liable to pay in full, on the date of application, the tax owed for the period between the 1st day of the month following the month of registration and by the end of such fiscal year.

(4) In case the registration refers to a period that exceeds the date of 31st December of the fiscal year when the registration was requested, the holders provided in paragraph (3) shall be obliged to fully pay the tax on the means of transport, by 31st January of each year, as follows:

a) in case the registration refers to a fiscal year, the annual tax;

b) in case the registration refers to a period completed before 1st December of the same year, the tax related to the period between 1st January and the 1st day of the month following the one when the registration expires.

(5) The annual tax on means of transport, owed to the same local budget by the taxpayers, natural or legal persons, of up to ROL 50 inclusive, shall be fully paid by the first payment time limit. In case the taxpayer owns more means of transport for which the tax is owed to the local budget of the same administrative-territorial unit, the amount of ROL 50 shall refer to the cumulated tax on the means of transport.

CHAPTER V - Duty for the issuing of certificates, advisory opinions and authorisations

ART. 266 - General rules

Any person which must obtain a certificate, advisory opinion or other authorisation provided in the present chapter must pay the duty specified in this chapter to the specialised department of the local public administration authority before the issuing of the necessary certificate, advisory opinion or authorisation.

ART. 267 - Duty for the issuing of urbanisation certificates, construction authorisations and other similar advisory opinions

(1) The duty for the issuing of an urbanisation certificate, in the urban area, shall equal the amount established by the local council, General Council of Bucharest Municipality or county council, as the case may be, within the limits provided in the following table*):

__________________________________________________________________

| Area to which urbanisation | Duty (ROL) |

| certificate applies | |

|______________________________________________|___________________|

| a) Up to 150 sq.m. inclusive | 25 000 - 35 000 |

|______________________________________________|___________________|

| b) Between 150 sq.m. and 250 sq.m. inclusive | 37 000 - 47 000 |

|______________________________________________|___________________|

| c) Between 251 sq.m. and 500 sq.m. inclusive | 48 000 - 60 000 |

|______________________________________________|___________________|

| d) Between 501 sq.m. and 750 sq.m. inclusive | 61 000 - 72 000 |

|______________________________________________|___________________|

| e) Between 751 sq.m. and 1 000 sq.m. | |

| inclusive | 73 000 - 85 000 |

|______________________________________________|___________________|

| f) Over 1 000 sq.m. | 85 000 + 130 |

| | for each sq.m. |

| | which exceeds |

| | 1 000 sq.m. |

|______________________________________________|___________________|

(2) The duty for the issuing of an urbanisation certificate for a rural area shall equal 50% of the duty provided according to paragraph (1).

(3) The duty for the issuing of a construction authorisation for a building which is going to be used as a dwelling or auxiliary to a dwelling shall equal 0.5% of the authorised value of the construction work.

(4) The duty for the issuing of an authorisation for drilling or excavation necessary for geo-technical studies, topographical raisings, quarry exploitation, ballast pits, gas and oil wells, as well as other exploitations shall be calculated by multiplying the number of square metres of land assigned by the drilling or excavation by an amount established by the local council of up to [old] ROL 50 000*).

(5) The duty for the issuing of a permit which is necessary for the building site preparation works in order to realise a construction and which is not included in another construction authorisation shall equal 3% of the authorised value of the building site preparation work.

(6) The duty for the issuing of an authorisation for arrangement of tent camps, huts, caravans or camping sites shall equal 2% of the authorised value of the construction works.

(7) The duty for the issuing of a construction authorisation for kiosks, stands, booths, exhibition spaces, located on public ways or areas, as well as for advertising hoarding and billboards, for firms and advertisements shall be up to [old] ROL 50 000 for each square metre of area occupied by the construction*).

(8) The duty for the issuing of a construction authorisation for any other construction than those provided in another paragraph of the present article shall equal 1% of the authorised value of the construction works, including any related plant.

(9) The duty for the issuing of an authorisation for the partial or total destruction of a construction shall equal 0.1% of the taxable value of the construction, as established for the determination of the tax on buildings. In case of the partial destruction of a construction, the duty for the issuing of the authorisation shall be adjusted to reflect the part of the construction which is going to be demolished.

(10) The duty for the extension of an urbanisation certificate or a construction authorisation shall equal 30% of the amount of the duty for the original issuing of the certificate or authorisation.

(11) The duty for the issuing of an authorisation for connections and branching to the public water networks, sewage systems, gas, thermal, electric energy, telephone and cable television shall be established by the local council and shall be up to [old] ROL 75 000 for each connection*).

(12) The duty for the endorsement of an urbanisation certificate by the urbanism and territory planning commission, by mayors or by specialised bodies within the county council shall be established by the local council in an amount up to [old] ROL 100 000*).

(13) The duty for the issuing of a certificate for the street nomenclature and address shall be established by the local council in an amount up to [old] ROL 60 000*).

(14) For the duties specified in the present article, determined on the basis of the authorised value of a construction works, the following rules shall apply:

a) the duty which is payable shall be established based on the value of the construction works declared by the person applying for the advisory opinion and shall be paid before the issuing of the advisory opinion;

b) within 15 days from the date of completion of the construction works, but not later than 15 days after the expiration date of such authorisation, the person that obtained the authorisation must submit a statement regarding the value of the construction works to the specialised department of the local public administration authority;

c) within 15 days, inclusive, from the date on which the final statement regarding the value of the construction works is submitted, the specialised department of the local public administration authority shall have the obligation to determine the duty which is payable based on the actual value of the construction works;

d) within 15 days, inclusive, from the date on which the specialised department of the local public administration authority issued the value established for the duty, any additional amount which is payable by the person that received the authorisation or any amount which must be refunded by the local public administration authority must be paid.

(15) In case of a construction authorisation issued to a natural person, the actual value of the construction work may not be lower than the taxable value of the building established according to Article 251.

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values in Article 267 (1), Article 267 (4), Article 267 (7), Article 267 (11), Article 267 (12) and Article 267 (13) have been updated as follows:

______________________________________________________________________________

| CHAPTER V |

| Duty for issuing the certificates, advisory opinions and authorisations |

|______________________________________________________________________________|

| Article 267 (1) | - ROL - |

| Duty for the issuing of an urbanisation certificate, | |

| in the urban area | |

|________________________________________________________|_____________________|

| Area for which the urbanisation certificate is | |

| obtained | |

|________________________________________________________|_____________________|

| a) up to 150 sq.m. inclusive | 4 - 5 |

|________________________________________________________|_____________________|

| b) between 150 sq.m. and 250 sq.m., inclusive | 5 - 6 |

|________________________________________________________|_____________________|

| c) Between 251 sq.m. and 500 sq.m., inclusive | 6 - 8 |

|________________________________________________________|_____________________|

| d) Between 501 sq.m. and 750 sq.m., inclusive | 8 - 10 |

|________________________________________________________|_____________________|

| e) Between 750 sq.m. and 1 000 sq.m., inclusive | 10 - 12 |

|________________________________________________________|_____________________|

| f) Over 1 000 sq.m. | 12 + 0,01 ROL/sq.m |

| | for each sq.m that |

| | exceeds 1.000 sq.m |

|________________________________________________________|_____________________|

| Article 267 (4) | between ROL 0 and 7,|

| Duty for the issuing of the authorisation for drillings| inclusive, for each |

| or excavations | sq.m. assigned |

|________________________________________________________|_____________________|

| Article 267 (7) | between ROL 0 and 7,|

| Duty for the issuing of the authorisation for | inclusive, for each |

| construction of kiosks, stands, booths, exhibition | sq.m of area covered|

| spaces, located on public ways or areas, as well as for| by the construction |

| advertising hoarding and billboards, for firms and | |

| advertisements | |

|________________________________________________________|_____________________|

| Article 267 (11) | between ROL 0 and 11|

| Duty for the issuing of an authorisation regarding | inclusive, for each |

| works of connections and branching to the public water | connection |

| networks, sewage systems, gas, thermal, electric | |

| energy, telephone and cable television | |

|________________________________________________________|_____________________|

| Article 267 (12) | between ROL 0 and 13|

| Duty for endorsement of the urbanism certificate by the| inclusive |

| urbanisation and town and county planning commission, | |

| by the mayors or by the specialised structures within | |

| the county council | |

|________________________________________________________|_____________________|

| Article 267 (13) | between ROL 0 and 8 |

| Duty for the issuing of the certificate of street | inclusive |

| nomenclature and address | |

|________________________________________________________|_____________________|

ART. 268 - Duty for issuing of authorisations to carry on economic activities and other similar authorisations

(1) The duty for the issuing of an authorisation to carry on an economic activity shall be established by the local council in an amount up to [old] ROL 100 000 in rural areas and up to [old] ROL 500 000 in urban areas*).

(1^1) The authorisations provided in paragraph (1) shall be endorsed, by 31 December of the current year for the following year. The tax on the visa shall be 50% of the quantum of tax provided in paragraph (1).

(2) The duty for the issuing of a sanitary operation authorisation shall be established by the local council and shall be up to [old] ROL 120 000*).

(3) The duty for the issuing of heliographic copies of cadastre plans or of other similar plans held by the local council shall be established by the local council and shall be up to [old] ROL 200 000*).

(4) The duty for the issuing of production certificates shall be established by the local council and shall be up to ROL 500 000*).

(5) The traders the activity of which is pursued according to the Classification of activities in the national economy - CANE, approved by the Government Decision No 656/1997, as subsequently amended, in class 5530 - restaurants and 5540 - bars, shall owe to the local budget of the commune, town or municipality, as the case may be, in the territorial and administrative scope of which the selling unit or stand is located, a duty for issuing/endorsement of the authorisation for pursuing the public catering activity, established by the local council in amount of ROL 3 000. At the level of Bucharest Municipality, this duty shall be established by the General Council of Bucharest Municipality and shall be income to the local budget of the district in the jurisdiction of which the selling unit or stand is located*).

(6) The authorisation for pursuing the public catering activity, in case the trader meets the conditions provided by the law, shall be issued by the mayor in the jurisdiction of which of the selling unit or stand is located.

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values in Article 268 (1), Article 268 (2), Article 268 (3), Article 268 (4) and Article 268 (5) have been updated as follows:

______________________________________________________________________________

| CHAPTER V |

| Duty for issuing the certificates, advisory opinions and authorisations |

|______________________________________________________________________________|

| Article 268 (1) | 1. in the rural | Between ROL 0 and 13|

| Duty for issuing an authorisation | area | inclusive |

| for pursuing an economic activity: |___________________|_____________________|

| | 2. in the urban | Between ROL 0 and 69|

| | area | inclusive |

|____________________________________|___________________|_____________________|

| Article 268 (2) | Between ROL 0 and 17|

| Duty for the issuing of the functioning authorisations | inclusive |

|________________________________________________________|_____________________|

| Article 268 (3) | Between ROL 0 and 28|

| Duty for the issuing of heliographic copies of cadastre| inclusive for each |

| plans or of other similar plans, held by the local | sq.m or fraction of |

| councils | sq.m |

|________________________________________________________|_____________________|

| Article 268 (4) | Between ROL 0 and 69|

| Duty for the issuing of the manufacturer certificate | inclusive |

|________________________________________________________|_____________________|

| Article 268 (5) | Between ROL 0 and |

| Duty for the annual issuing/endorsement of the | 3.615 inclusive |

| authorisation regarding the pursuit of public catering | |

| activities | |

|________________________________________________________|_____________________|

ART. 269 - Exemptions

The duty for the issuing of certificates, advisory opinions and authorisations shall not be payable for:

a) an urbanisation certificate or a construction authorisation for a cult premises or auxiliary constructions;

b) an urbanisation certificate or construction authorisation for the development, modernisation or rehabilitation of the transportation infrastructures which belong to the public domain of the state;

c) an urbanisation certificate or a construction authorisation for works of county or local public interest;

d) an urbanisation certificate or a construction authorisation if the beneficiary of the construction is a public institution;

e) a construction authorisation for the highways and railways assigned by concession, according to law.

CHAPTER VI - Duty for using means of advertising and publicity

ART. 270 - Duty for advertising and publicity services

(1) Any person, which benefits from advertising and publicity services in Romania on the basis of a contract or another form of agreement concluded with another person, shall owe the duty specified in the present article, with the exception of advertising and publicity services provided by means of written and audio-visual mass media.

(1^1) The publicity carried out by written and audio-visual mass media, within the meaning of the present article, shall correspond to the activity of the advertising agents according to the Classification of activities in the national economy - CAEN, as subsequently amended, and the publicity carried out by newspapers and other printed works, respectively, as well as by radio, television and Internet.

(2) The duty specified in the present article, hereinafter called the duty for advertising and publicity services, shall be paid to the local budget of the administrative-territorial unit in whose jurisdiction the person provides the advertising or publicity services.

(3) The duty for advertising and publicity services shall be calculated by applying the quota of such duty to the value of the advertising or publicity services.

(4) The quota of the duty shall be established by the local council and shall be between 1% and 3%.

(5) The value of the advertising or publicity services shall include any payment obtained or to be obtained for the advertising or publicity services, with the exception of the value-added tax.

(6) The duty for advertising and publicity services shall be paid to the local budget, on a monthly basis, until the 10th day, inclusive, of the month following the one when the contract for the provision of the advertising or publicity services entered into force.

ART. 271 - Duty for the display for purposes of advertising and publicity

(1) Any person which uses an advertising hoarding, display or display structure for advertising or publicity in a public place shall owe the payment of the annual duty specified in the present article to the local budget of the local public administration authority in whose jurisdiction such advertising hoarding, display or display structure is located.

(2) The amount of the duty for the display for purposes of advertising and publicity shall be calculated on an annual basis by multiplying the number of square metres or fraction thereof of the area of the advertising or publicity display by an amount established by the local council, as follows*):

a) in case of a display located at the place where the person is pursuing an economic activity, the amount shall be up to [old] ROL 200 000;

b) in case of any other advertising hoarding, display or display structure for advertising and publicity, the amount shall be up to [old] ROL 150 000.

(3) The duty for the display for purposes of advertising and publicity shall be recalculated to reflect the number of months or fraction thereof when the advertising or publicity is displayed during a calendar year.

(4) The duty for the display for purposes of advertising and publicity shall be paid on an annual basis, through advance or quarterly payments, in four equal instalments, until 15 March, 15 June, 15 September, and 15 November.

(5) The local council may require the persons which owe the duty for the display for purposes of advertising and publicity to submit an annual statement to the specialised department of the local public administration authority.

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values provided in Article 271 (2) have been updated as follows:

______________________________________________________________________________

| CHAPTER VI |

| Duty for the use of advertising and publicity means |

|______________________________________________________________________________|

| Article | Duty for the display for advertising and | - ROL/sq.m. or |

| 271 (2) | publicity purposes: | fraction of sq.m. -|

| |______________________________________________|____________________|

| | a) in case of a display located in the place | between ROL 0 and |

| | where the person is pursuing an economic | 28 inclusive |

| | activity | |

| |______________________________________________|____________________|

| | b) in case of any other billboard, display or| between ROL 0 and |

| | structure of display for advertising and | 20 inclusive |

| | publicity | |

|__________|______________________________________________|____________________|

ART. 272 - Exemptions

(1) The duty for advertising and publicity services and the duty for the display for purposes of advertising and publicity shall not apply to the public institutions, with the exception of cases of the advertising for the economic activities.

(2) The duty specified in the present article, hereinafter called the duty for the display for purposes of advertising and publicity, shall not apply to a person which rents an advertising hoarding, display or display structure to another person, and in this case the duty provided in Article 270 shall be payable by such latter person.

(3) The duty for the display for purposes of advertising and publicity shall not be payable for displays, advertising hoardings and other means of advertising and publicity located inside buildings.

(4) The duty for the display for purposes of advertising and publicity shall not apply to the panels identifying the energy plants, warning signs or traffic signs, as well as other information of public use and education.

(5) The duty for the use of means of advertising and publicity shall not be payable for the display on the means of transport which are not intended by their construction to carry out advertising and publicity.

CHAPTER VII - Tax on performing activities

ART. 273 - General rules

(1) Any person which organises an artistic performance, sporting competition or other entertainment activity in Romania shall have the obligation to pay the tax specified in the present chapter, hereinafter called the tax on performing activities.

(2) The tax on performing activities shall 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 - Calculation of tax

(1) With the exceptions provided in Article 275, the tax on performing activities shall be calculated by applying the taxation quota to the amount cashed from the sale of entrance tickets and of subscriptions.

(2) The taxation quota shall be determined as follows:

a) in case of a theatre performance, such as a theatre 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 sports competition, the taxation quota shall equal 2%;

b) in case of any artistic performance other than those enumerated in letter a), the taxation quota shall equal 5%.

(3) The amount received from the sale of entrance tickets or subscriptions shall not include the amounts paid by the organiser of the show for charity purposes, in accordance with the written contract entered in force before the sale of the entrance tickets or subscriptions.

(4) The persons which owe the tax on performing activities as determined in accordance with the present article shall be obliged to:

a) register the entrance tickets and/or subscriptions with the specialised department of the local public administration authority which exercises authority over the location where the show shall take place;

b) post the tariffs for the show at the location where the show shall 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 cashing amounts which exceed the tariffs specified on the entrance tickets and/or subscriptions;

d) issue an entrance ticket and/or subscription for all amounts received from the audience;

e) supply, at the request of the specialised department of the local public administration authority, the documents in proof regarding the calculation and payment of the tax on performing activities;

f) comply with any other requirements regarding the printing, registration, endorsement, recording and inventory of the entrance tickets and subscriptions which are provided in the norms drawn up jointly by the Ministry of Public Finance and the Ministry of Administration and Interior, and countersigned by the Ministry of Culture and Cults and the National Agency for Sports.

ART. 275 - Special rules for video and disco rooms

(1) In case of an artistic performance or entertainment activity which takes place in a video or disco room, the tax on performing activities shall be calculated based on the surface area of the enclosure as provided in the present article.

(2) The tax on performing activities shall be determined for each day of artistic performance or entertainment activity, by multiplying the number of square metres of the enclosure of the video or disco room by the amount established by the local council, as follows*):

a) in case of video rooms, the amount shall be up to ROL 1 000;

b) in case of disco rooms, the amount shall be up to ROL 2 000.

(3) The tax on performing activities shall be adjusted by multiplying the amount determined, according to paragraph (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) The persons which owe the tax on performing activities determined in accordance with the present article shall be obliged to submit a statement to the specialised department of the local public administration authority regarding the shows which are scheduled to take place during a calendar month. The statement shall be submitted until the 15th day, inclusive, of the month which precedes the month when such shows are scheduled to take place.

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values in Article 275 (2) have been updated as follows:

______________________________________________________________________________

| CHAPTER VII |

| Tax on performing activities |

|______________________________________________________________________________|

| Article | Artistic performance or entertainment activity:| - ROL/sq.m. - |

| 275 (2) |________________________________________________|__________________|

| | a) in case of video rooms | Between 0 and 2 |

| | | inclusive |

| |________________________________________________|__________________|

| | b) in case of disco rooms | Between 0 and 3 |

| | | inclusive |

|__________|________________________________________________|__________________|

ART. 276 - Exemptions

The tax on performing activities shall not apply to shows organised for humanitarian purposes.

ART. 277 - Payment of tax

(1) The tax on performing activities shall be paid on a monthly basis until the 15th day, inclusive, of the month following the one when the show took place.

(2) Any person which owe the tax on performing activities shall have the obligation to submit a statement to the specialised department of the local public administration authority until the date established for each payment of the tax on performing activities. The form of the statement shall be specified in the norms drawn up jointly by the Ministry of Public Finance and the Ministry of Administration and Interior.

(3) The persons which owe the tax on performing activities shall be responsible for the correct calculation of the tax, the submission of the statement on time and the payment of the tax on time.

CHAPTER VIII - Hotel duty

ART. 278 - General rules

(1) The local council may impose a duty for the stay in a unit of accommodation in the locality over which the local council exercises its authority, but only if the duty is applied in accordance with the present chapter.

(2) The duty for the stay in a unit of accommodation, hereinafter called the hotel duty, shall be cashed by the legal person which intermediates the accommodation, at the same time as the registration in the records of the accommodated persons.

(3) The unit of accommodation shall have the obligation to transfer the duty collected in accordance with paragraph (2) to the local budget of the administrative-territorial unit in whose jurisdiction the unit is located.

ART. 279 - Calculation of duty

(1) The hotel duty shall be calculated by applying the established quota of the duty to the accommodation tariffs practised by the units of accommodation.

(2) The quota of the duty shall be established by the local council and shall be between 0.5% and 5%. In case of units of accommodation located in a tourist resort, the quota of the duty may vary based on the class of the accommodation at the hotel.

(3) The hotel duty shall be payable for the entire period of the stay, except in case of units of accommodation located in a tourist resort, when the duty shall be payable only for a single night, regardless of the actual accommodation period.

ART. 280 - Exemptions

The hotel duty shall not apply for:

a) natural persons up to 18 years of age, inclusive;

b) natural persons with a severe or serious handicap or invalid persons of degree I or II;

c) pensioners or students;

d) natural persons during the period of compulsory military service;

e) war veterans;

f) war widows or widows of war veterans who are not remarried;

g) natural persons provided for under Article 1 of Decree-Law No 118/1990 on the granting of certain rights to persons persecuted for political reasons by the dictatorship established beginning on 6 March 1945, as well as to those deported abroad or declared prisoners, republished, as subsequently amended and supplemented;

h) a spouse of one of the natural persons mentioned in letters b) - g), who is accommodated together with a person mentioned in letters b) - g).

ART. 281 - Payment of duty

(1) The unit of accommodation shall have the obligation to transfer the hotel duty to the local budget, on a monthly basis, until the 10th day, inclusive, of the month following the one when the hotel duty was collected from the persons who paid for the accommodation.

(2) The unit of accommodation shall have the obligation to submit a monthly statement to the specialised department of the local public administration authority until the date established for each payment of the hotel duty. The form of the statement shall be specified in the norms drawn up jointly by the Ministry of Public Finance and the Ministry of Administration and Interior.

CHAPTER IX - Special duties

ART. 282 - Special duties

(1) For the functioning of certain local public services created for the benefit of natural and legal persons, the local councils, county councils and the General Council of the Municipality of Bucharest, as the case may be, may adopt special duties.

(2) The fields in which the local councils, county councils and the General Council of the Municipality of Bucharest, as the case may be, may adopt special duties for local public services, as well as the amount of such duties, shall be established in accordance with the provisions of the Government Emergency Ordinance No 45/2003*) on the local public finance.

(3) The special duties shall only be charged to the natural and legal persons that benefit by the services offered by the public institution/service of local interest, according to its regulation for organisation and functioning, or to those persons bound, according to the law, to provide services that fall within the scope of this type of service.

(4) The local councils, county councils or the General Council of Bucharest Municipality, as the case may be, may not institute special duties to the concessionaires in the public use sector (natural gas, water, electricity), for the presence on the public/private domain of the territorial administrative units of the water networks, transport and distribution network of electricity and natural gas.

-------------

*) The Government Emergency Ordinance No 45/2003 was repealed. See the Law No 273/2006.

CHAPTER X - Other local duties

ART. 283 - Other local duties

(1) The local councils, General Council of Bucharest Municipality or county councils, as the case may be, may institute duties for the temporary use of the public places and for the admission to museums, memorial houses, or historical, architectural or archaeological monuments and others similar*).

(2) The local councils may institute duties for the possession or use of equipment and tools held for the purpose of obtaining incomes which use the local public infrastructure, within the locality where they are used, as well as duties for the activities having an impact on the environment*).

(3) The duties specified in paragraphs (1) and (2) shall be calculated and paid in compliance with the procedures approved by the deliberating authorities concerned*).

-------------

*) According to the annex to the Government Decision No 797/2005 the taxable values provided in Article 283 (1), Article 283 (2) and Article 283 (3) have been updated as follows:

______________________________________________________________________________

| |

| CHAPTER X |

| OTHER LOCAL DUTIES |

| |

|______________________________________________________________________________|

|Article 283 (1) | INDEXED LEVELS | INDEXED LEVELS |

|Daily duty for temporary use of | FOR 2005 | FOR 2006 |

|public places and for admission to| ROL/RON | ROL/RON |

|the museums, to the memorial | | |

|houses or to the historical, |_____________________|_____________________|

|architectural and archaeological |between 0 ROL/day and|between 0 ROL/day and|

|monuments |119 000 ROL/day |13 ROL/day inclusive |

| |inclusive | |

| |between 0 ROL/day and| |

| |11,90 ROL/day | |

| |inclusive | |

|__________________________________|_____________________|_____________________|

|Article 283 (2) |between 0 ROL/day and|between 0 ROL/day and|

|Daily duty for possession or use |119 000 ROL/day |13 ROL/day inclusive |

|of equipment and tools held for |inclusive | |

|the purpose of obtaining incomes |between 0 ROL/day and| |

| |11,90 ROL/day | |

| |inclusive | |

|__________________________________|_____________________|_____________________|

|Article 283 (3) |between 0 ROL/day and|between 0 ROL/day and|

|Annual duty for slow vehicles |321 000 ROL/day |34 ROL/day inclusive |

| |inclusive | |

| |between 0 ROL/day and| |

| |3, 21 ROL/day | |

| |inclusive | |

|__________________________________|_____________________|_____________________|

CHAPTER XI - Common facilities

ART. 284 - Facilities for natural persons

(1) The tax on buildings, the tax on land, the duty on means of transport, the duty for the issuing of certificates, advisory opinions and authorisations, as well as the other duties provided in Article 282 and Article 283 shall not apply to:

a) war veterans;

b) natural person provided for under Article 1 of the Decree-Law No 118/1990 on the granting of certain rights to persons persecuted for political reasons by the dictatorship established beginning on 6 March 1945, as well as to those deported abroad or declared prisoners, republished, as subsequently amended and supplemented, as well as in other laws.

(2) The persons provided for under Article 3 (1) a) and Article 4 (1) of the Law on the veneration of hero-martyrs and the warriors for the victory of the Romanian revolution of December 1989 No 341/2004, published in the Official Gazette of Romania, Part I, No 654 of 20 July 2004, shall not owe:

a) tax on buildings for the dwelling located at the address of domicile;

b) the tax on the land related to the building provided in letter a);

c) the duty on means of transport related to a single vehicle hycomat or to a motorised tricycle.

(3) The tax on buildings and the tax on land shall not apply to war widows and widows of war veterans who are not remarried.

(4) The tax on buildings, the tax on land, the duty for the issuing authorisations for the pursuit of an economic activity shall not be payable to persons with serious or severe handicaps and persons with 1st degree of invalidity.

(5) In case of a building, land or means of transport which is owned jointly by a natural person specified in paragraphs (1), (2), (3) or (4), the fiscal exemption shall apply completely for the property jointly owned by spouses.

(6) The exemption from the payment of the tax on buildings shall apply only to buildings used as a domicile by the natural persons specified in paragraphs (1), (2), (3) or (4).

(7) The exemption from the payment of the tax on land shall apply only to the land which is related to the building which used as domicile by the natural persons provided in paragraphs (1), (2), (3) or (4).

(7^1) The exemption from the payment of the duty on conveyance means shall only apply for a single means of transport, at the option of the natural persons provided in paragraph (1) and (2).

(8) The exemption from the payment of tax specified in paragraphs (1), (2), (3) or (4) shall apply to a person beginning with the first day of the month following the month when the person submits the documents in proof regarding the exemption.

(9) The Romanian natural persons and/or Romanian legal persons which carry out the thermal rehabilitation or modernisation of the buildings of dwelling which is held in ownership, under the conditions of the Government Ordinance No 29/2000 on the thermal rehabilitation of the existing construction fund and the stimulation of thermal energy saving, approved with amendments by the Law No 325/2002, shall be exempt from the tax for such building for the period of refund of the credit obtained for thermal rehabilitation, as well as the duty for the issuing of the construction authorisation for the works of thermal rehabilitation.

(10) The tax on buildings, the tax on land, the duty on means of transport, the duty for the issuing of certificates, advisory opinions and authorisations, as well as the other duties specified in Articles 282 and 283 shall be reduced by 50%, in accordance with the Government Ordinance No 27/1996 on the granting of facilities to persons who are residing or working in certain locations in the Apuseni Mountains and the "Danube Delta" Biosphere Reservation, republished, with the subsequent amendments, for natural persons who are residing and actually living in the localities specified in:

a) Government Decision No 323/1996 on the approval of the Special Program for the support of the economic-social development of certain locations in the Apuseni Mountains, as subsequently amended; 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, as subsequently amended.

(11) The duty for inheritance provided by the Government Ordinance No 12/1998*) on the stamp duties for notary activities, republished, as subsequently amended, shall not be owed if the succession procedure was debated within one year from the death of the author of the goods. This duty shall not be owed in case of deceased authors before 1st January 2005, if if the succession procedure was debated until 31 December 2005 inclusive.

(12) The stamp duties provided in Article 4 (1) of the Government Ordinance No 12/1998, republished, as subsequently amended, referring to the authentication of documents among the living, acts transferring the property rights and other real rights having as object lands without constructions, outside the built-up area, shall be reduced to half.

(13) The tax on buildings shall not be owed for the building of a natural person if:

a) the building is a new building, according to the terms of the Law No 114/1996, republished, as subsequently amended and supplemented; or

b) the building is constructed based on credits, in accordance with Government Ordinance No 19/1994 on stimulating the investments for the performance of public works and constructions of dwelling places, approved with amendments by the Law No 82/1995, as subsequently amended and supplemented.

(14) The tax exemptions provided in paragraph (13) shall apply for a building for 10 years as of its being acquired. In case of alienation of building, the tax exemption shall not apply to its new owner.

------------

*) The Government Ordinance No 12/1998, republished, was repealed by the Law No 343/2006.

ART. 285 - Facilities for legal persons

(1) The tax on buildings, the tax on land, the duty on means of transport, the duty for the issuing of certificates, advisory opinions and authorisations as well as the other local duties provided in Article 282 and Article 283 shall not apply to the following:

a) any institution or unit which operates under the co-ordination 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 the national cultural institutions, as well as to support activities with a humanitarian, social or cultural character;

c) organisations whose exclusive activity is to grant free of charge social services in specialised units that ensure accommodation, social and medical care, assistance, protection, recovery, rehabilitation and social re-insertion activities for the child, family, disabled persons, elderly persons, as well as for other persons in difficulty, under the terms of law.

(2) The tax on buildings and the tax on land shall be reduced by 50% for the buildings and the related land held by the legal persons, which are used exclusively for the provision of tourist services for a period of maximum 6 months during a calendar year.

(3) The tax on buildings shall be reduced by 50% for the newly constructed buildings owned by consumers' co-operatives or craftsmen's co-operatives, but only for the first 5 years after the date of acquisition of the building.

(4) The tax on land shall not be payable for the forestry lands administered by the National Regie of Forests - Romsilva, except for those used for economic purposes.

ART. 285^1 - Exemptions and facilities for legal persons

The elements of the public railway infrastructure, including land on which they are located, as well as land destined to this purpose, shall be exempt from the payment of the tax on buildings, of the tax on land and of the tax for issuing the construction authorisation.

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 which is used as a domicile by the natural 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 which is related to a building which is used as a domicile by the natural 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 gross minimum wage of the economy or consist exclusively of unemployment benefits and/or social aids.

(4) In 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 duty for the issuing of the urbanisation certificate and construction authorisation, or a reduction of such taxes or duties.

(5) The exemption from the payment of taxes or the reductions of such taxes provided in paragraphs (1), (2), (3) or (4) shall apply to the respective person beginning with the first day of the month following the month when the person submits the documents in proof regarding the exemption or reduction.

(6) Starting with the fiscal year 2008, the local council may grant exemptions from the payment of the tax on buildings and of the tax on land, payable by the legal persons under the terms of drafting certain state aid schemes having as aim the regional development and under the terms of complying with the provisions of the Government Emergency Ordinance No 117/2006 on the national procedures related to the state aid, approved with amendments and additions by the Law No 137/2007.

(7) *** Repealed

CHAPTER XII - Other common provisions

**ART. 287*)** - Increase of local taxes and duties by local councils or county councils

The level of taxes and duties provided in the present title may be increased every year by up to 20% by the local councils, county councils, General Council of Bucharest Municipality, as the case may be, with the exception of the duties provided in Article 263 (4) and (5) and Article 295 (11) b) - d).

------------

*) We reproduce further the provisions Article 3 of the Government Decision No 956/2009:

"ART. 3

The deliberative authorities of the local public administration shall reconcile the decisions concerning the establishing of local taxes and duties for the year 2010, adopted by the date of publication of this decision in the Official Gazette of Romania, Part I, within 45 calendar days, with the provisions of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, and with those included in this decision."

ART. 288 - Decisions of local and county councils regarding local taxes and duties

(1) Local councils, General Council of Bucharest Municipality and county councils shall adopt decisions regarding the establishing of local taxes and duties for the next fiscal year within 45 working days from the date when the Government decision provided in Article 292 is published in the Official Gazette of Romania, Part I.

(2) The mayors, the general mayor and the chairmen of the county councils shall ensure the adequate publication of any decision regarding local taxes and duties adopted by the deliberating authorities concerned.

ART. 289 - Access to information regarding local taxes and duties

The local public administrative authorities shall be obliged to provide free access to information regarding local taxes and duties.

ART. 290 *** Repealed

ART. 291 - Control and collection of local taxes and duties

The local public administration authorities and the specialised bodies of such authorities, as the case may be, shall be responsible for the determination, control and collection of local taxes and duties, as well as the related penalty charges and fines.

ART. 292 - Indexing of local taxes and duties

(1) In case of any local tax or duty which consists of a specific amount of ROL or which is determined based on a specific amount of ROL, such amounts shall be indexed every 3 years taking into account the evolution of the inflation rate as of the last indexing.

(2) The indexed amounts shall be proposed jointly by the Ministry of Public Finance and the Ministry of Administration and Interior and shall be approved by a Government decision issued until 30 April inclusive of each year.

(3) In the period between 1st January 2005 and 1st January 2011, the level of the duty on the conveyance means, provided in Article 263 (4) and (5), shall be increased by Government decision, in compliance with the commitments assumed by Romania in the negotiation process with the European Union, in Chapter 9 - Policy in the filed of transports, in April of each year included in this period, at the proposal of the Ministry of Transports, Constructions and Tourism and with the advisory opinion of the Ministry of Public Finance and the Ministry of Administration and Interior.

ART. 293 - Issuing of norms

The norms for the present title shall be issued by the Ministry of Public Finance and the Ministry of Administration and Interior.

CHAPTER XIII - Sanctions

ART. 294 - Sanctions

(1) The non-observance of the provisions of the present title shall bring about the disciplinary responsibility, contraventional or criminal responsibility, according to legal provisions in force.

(2) The following acts shall constitute contraventions:

a) the submission with delay of the taxation statements provided in Article 254 (5) and (6), Article 259 (6) and (7), Article 264 (4), Article 267 (14) b), Article 277 (2), Article 281 (2) and Article 290;

b) the failure to submit the taxation statements provided in Article 254 (5) and (6), Article 259 (6) and (7), Article 264 (4), Article 267 (14) b), Article 277 (2), Article 281 (2) and Article 290.

c) the failure to comply with the provisions of Article 254 (7), of Article 259 (6^1) and of Article 264 (5), referring to the alienation, registration/striking off of taxable goods, as well as the communication of acts transferring the property right;

d) refusal to supply information or documents of the nature of those provided in Article 295^1, as well as exceeding the time limit of 15 working days as of the date when they were requested.

(3) The contravention provided in paragraph (2) a) shall be sanctioned by a fine between ROL 50 to ROL 200 and the contraventions provided in paragraph (2) b) - d) by a fine between ROL 200 and ROL 500*).

(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 shall constitute a contravention and shall be sanctioned by a fine between [old] ROL 2 000 000 and [old] ROL 10 000 000*).

(5) The finding of contraventions and the application of sanctions shall be carried out by the mayors and the authorised persons within the specialised departments of the local public administration authorities.

(6) In case of legal persons, the minimum and maximum limits of the fines provided in paragraphs (3) and (4) shall be increased by 300%*).

(7) The limits on the fines provided in paragraphs (3) and (4) shall be updated by Government decision.

(8) The provisions of law shall apply to the contraventions provided in paragraphs (2) and (4).

------------

*) According to the annex to the Government Decision No 956/2009 the taxable values in Article 294 (3), Article 294 (4) and Article 294 (6) have been updated as follows:

______________________________________________________________________________

| CHAPTER XIII |

| Sanctions |

|______________________________________________________________________________|

| Minimum and maximum limits of fines in case of natural persons |

|______________________________________________________________________________|

|Article 294| The contravention provided in paragraph (2) a) shall be |

| | sanctioned with fine from ROL 60 to ROL 240, and those provided |

| | in letters b) - d) with fine from ROL 240 to ROL 600. |

|___________|__________________________________________________________________|

|Article 294| The violation of the technical norms regarding the printing, |

|(4) | registration, sale, recording and administration, as applicable, |

| | of subscriptions and entrance tickets to shows shall be a |

| | contravention and shall be sanctioned with fine from ROL 280 to |

| | ROL 1 360. |

|___________|__________________________________________________________________|

| Minimum and maximum limits of fines in case of legal persons |

|______________________________________________________________________________|

|Article 294| (6) In case of legal persons, the minimum and maximum levels of |

|(6) | the fines provided in paragraphs (3) and (4) shall be increased |

| | 300%, as follows: |

| | - the contravention provided in paragraph (2) a) shall be |

| | sanctioned with fine from ROL 240 to ROL 960 and those in letters|

| | b) - d) with fine from ROL 960 to ROL 2 400. |

| | |

| | The violation of the technical norms regarding the printing, |

| | registration, sale, recording and administration, as applicable, |

| | of subscriptions and entrance tickets to shows shall be a |

| | contravention and shall be sanctioned with fine from ROL 1 100 to|

| | ROL 5 450. |

|___________|__________________________________________________________________|

ART. 294^1 - Sanctions

To the contraventions provided in this chapter shall apply the provisions of the Government Ordinance No 2/2001 on the legal status of contraventions, approved with amendments and additions by the Law No 180/2002, as subsequently amended and supplemented, including the possibility of payment, on the spot or within maximum 48 hours as of the date of conclusion of the official report or, as the case may be, as of the date of its communication, of half the minimum fine.

CHAPTER XIV - Final provisions

ART. 295 - Budgetary implications of local taxes and duties

(1) The local taxes and duties, as well as the related penalty charges and fines shall become fully incomes to the local budgets of the administrative and territorial units.

(2) The tax on buildings, as well as the related penalty charges and fines shall be incomes to 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 penalty charges and fines shall be incomes to the local budget of the administrative-territorial unit in whose jurisdiction the respective land is located.

(4) Except as provided in paragraph (5), the duty on means of transport, as well as the related penalty charges and fines shall be incomes to the local budget of the administrative-territorial unit in whose jurisdiction the respective means of transport must be registered.

(5) The income derived from the duty on means of transport determined in accordance with the provisions of Article 263 (4) and (5), as well as the related penalty charges and fines may be used exclusively for works of maintenance, modernisation, rehabilitation and construction of local and county roads, of which 60% shall constitute income to the local budget and 40% shall constitute income to the county budget. In case of the Municipality of Bucharest, 60% of such duty shall be income to the sector budget and 40% of such duty shall be income to the budget of the Municipality of Bucharest.

(6) The local duties provided in Chapter V of the present title shall be income to the local budget of the administrative-territorial unit. For the issuing of urbanisation certificates and construction authorisations by the presidents of the country councils, with the endorsement of the mayors of communes, the duty shall be income in the proportion of 50% to the local budget of the communes and 50% to the local budget of the county council.

(7) The duty for advertising and publicity services, as well as the related penalty charges and fines shall be income to the local budget of the administrative-territorial unit where the advertising or publicity services are supplied. The duty for the display for purposes of advertising and publicity, as well as the related penalty charges and fines shall be income to the local budget of the administrative-territorial unit where the display, advertising hoarding or display structure for purposes of advertising or publicity is located.

(8) The tax on shows, as well as the related penalty charges and fines shall be income to the local budget of the administrative-territorial unit where the artistic performance, sporting competition or other entertainment activity takes place.

(9) The hotel duty, as well as the related penalty charges and fines shall be income to the local budget of the administrative-territorial unit where the hotel is located.

(10) The other local duties provided in Article 283, as well as the related penalty charges and fines shall be income to 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 shall be income to the local budget:

a) interest for the payment with delay of local taxes and duties;

b) *** Repealed

c) stamp duties provided by the law;

d) extra-judicial stamp duties provided by the law, excluding the equivalent value of the expenses made with the spreading of fiscal stamps.

(12) The amounts provided in paragraph (11) shall be adjusted to reflect the inflation rate in accordance with the norms drawn up jointly by the Ministry of Public Finance and the Ministry of Administration and Interior.

ART. 295^1 - Budgetary implications of local taxes and duties

With a view to clarifying and actually determining the fiscal situation of taxpayers, the specialised departments of the local public administration authorities shall be competent to request fiscally relevant information and documents or in order to identify the taxpayers or the taxable or non-taxable matter, as the case may be, and the notaries, lawyers, court executors, police bodies, customs bodies, public community services for the status of driving licences and registration of vehicles, public community services for issuing simple passports, public records community services, as well as any other entity that holds information or documents with regard to non-taxable or taxable goods, as the case may be, or to persons that are taxpayers, shall be obliged to supply such information free of charge.

ART. 296 - Transitory provisions

(1) Until 31 December 2004, the level of taxes and duties provided in the present title shall be the one established by the decisions of the local councils adopted in year 2003 for year 2004, as provided by the law, with the exception of the duties provided in Articles 267, 268 and 271.

(2) For year 2004, the level of duties provided in Articles 267, 268 and 271 shall 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 Article 258 (6) shall apply beginning with 1st January 2004, while the provisions of Article 287 shall apply beginning with 1st January 2005.

(4) The special duties adopted by the local councils before 31 May 2003, for fiscal year 2004 which are contrary to the provisions of Article 282 shall no longer be valid as from the date of the entry into force of the present code.

TITLE IX^1 - Offences

ART. 296^1 - Offences

(1) The following deeds shall be offences:

a) *** Repealed

b) production of excisable products falling within the fiscal warehousing system outside a fiscal warehouse authorised by the competent tax authority;

c) purchase of ethyl alcohol and of distillates from other suppliers than the fiscal warehouse keepers authorised for production or authorised importers of such products, according to title VII;

d) use of unprocessed alcohol, synthetical ethyl alcohol and technical alcohol as raw material for manufacturing of any kind of alcoholic beverages;

e) purchase of mineral oils resulted from the processing of crude oil and of other raw materials, deriving from the economic circuit from other suppliers than the warehouse keepers authorised for production or authorised importers according to title VII;

f) supply of mineral oils to warehouse keepers authorised for production without the submission by the buyer, legal person, of the payment document attesting the transfer to the state budget of the value of excise duties related to the quantity to be invoiced;

g) marketing of non-excisable mineral oils, resulted from processing of crude oil or of other raw materials, with kindling point below 85 Celsius degrees, in another manner than directly to the final users which used such products for industrial purposes;

h) marking with false markings the excisable products subject to marking or keeping products thus marked in the fiscal warehouse;

i) prevention in any form of the control body to carry out the unforeseen verifications in the fiscal warehouses;

j) supply of residues of mineral oils to other customers than the fiscal warehouses of production, authorised to collect them and to process them, or without the visa of the representative of the territorial tax body applied on the supply document;

k) purchase by the fiscal warehouse of production of residues of mineral oils from other suppliers than the units obtaining them from exploitation or without the visa of the representative of the territorial tax body applied on the supply document.

(2) The offences in paragraph (1) shall be punished as follows:

a) by imprisonment from 1 year to 3 years, those provided in letter c), d) e), g) and i);

b) by imprisonment from 2 year to 7 years, those provided in letter b), f) and h);

c) by imprisonment from 6 months to 2 years, those provided in letter j) and k).

(3) After finding the facts provided in paragraph (1) c) - i) and k) the competent tax body shall order that the activity cease, the plant be sealed, and it shall forward the control act to the tax authority having issued the authorisation, with the proposal for suspending the fiscal warehouse authorisation.