Ultima actualizare a informației 04 iulie 2023
Bunurile dobândite/înstrăinate precum și orice modificare, inclusiv a masei impozabile, alta decât evaluarea, se declară în
termen de 30 de zile!
Termenul de soluționare este de maxim 45 de zile de la data depunerii complete a documentelor!
Având în vedere particularitatea anumitor dosare fiscale, în situația în care doriți informații suplimentare, vă adresăm rugămintea de a contacta compartimentele de specialitate, din cadrul instituției noastre!
- Declarația fiscală/Decizie de impunere pentru stabilirea taxei pentru afișaj în scop de reclamă și publicitate Anexa nr. 15, Model 2016 ITL 015 (formular tipizat );
Orice persoană care utilizează un panou, un afișaj sau o structură de afișaj pentru reclamă și publicitate, cu excepția celei care intră sub incidența art. 477, datorează plata taxei anuale către bugetul local al comunei, al orașului sau al municipiului, după caz, în raza căreia/căruia este amplasat panoul, afișajul sau structura de afișaj respectivă, denumită taxă pentru afișaj în scop de reclamă și publicitate. Valoarea taxei pentru afișaj în scop de reclamă și publicitate se calculează anual prin înmulțirea numărului de metri pătrați sau a fracțiunii de metru pătrat a suprafeței afișajului pentru reclamă sau publicitate cu suma stabilită de consiliul local.
Amplasarea structurilor de afișaj pentru reclamă si publicitate fără aviz si/sau fără autorizație de construire sau amplasarea acestora în locuri nepermise, atrage raspunderea titularului si se sancționează conform prevederilor legale în vigoare!
Declararea în vederea stabilirii sarcinii fiscale și înscrierea acestora în evidențele autorităților administrației publice locale, reprezintă o obligație legală a contribuabililor, chiar dacă ele au fost executate fără autorizație de construire, urmănd ca titularul să procedeze de îndată la cele legale!
- Documente justificative, în raport cu actele emise pentru amplasarea acestora, ce pot fi, după caz:
- Autorizația de Construire (în situația în care amplasarea structurii de afișaj a necesitat emiterea unei autorizații de construire), însoțită de Memoriul tehnic și de Procesul verbal de recepție la terminarea lucrărilor sau procesul verbal de predare-primire / amplasare, după caz;
- Aviz/autorizație de amplasare structură de afișaj;
- Declarație pe propria răspundere, cunoscând prevederile legii penale privind falsul în înscrisuri, din care să rezulte DATA CERTĂ de amplasare a structurii de afisaj, DIMENSIUNILE structurii de afisaj și ADRESA poștală a amplasamentului, ce face obiectul taxării;
- Orice alt înscris considerat relevant pentru soluționarea dosarului fiscal;
- Împuternicire și actul de identitate, al persoanei delegate să depună documentele sus menționate sau actul de identitate al administratorului, dacă acesta depune înscrisurile.
Notă:
- În cazuri specifice pot fi solicitate și alte înscrisuri, care să ateste veridicitatea și/sau să clarifice unele stari de fapt.
- Depunerea declarațiilor fiscale, reprezintă o obligație și în cazul persoanelor care beneficiază de scutiri sau reduceri de la plata impozitului sau a taxei.
- Limba oficială în administrația fiscală este limba română. Dacă la organele fiscale se depun petiții, documente justificative, certificate sau alte înscrisuri într-o limba străină, organele fiscale vor solicita ca acestea să fie însoțite de traduceri în limba română certificate de traducători autorizați.
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