Frequently asked questions
Below, you can find the frequently asked questions of Oradea’s taxpayers and the answers given by the inspectors of the Economic Department of the Municipality of Oradea regarding local taxes and fees.
What are the working hours with the public?
We are at your service daily as follows:
- Monday to Thursday, between 7:30 a.m. and 6:00 p.m.
- Fridays, between 7:30 a.m. and 3:30 p .m.
a. How is the tax on land in the courtyard buildings category determined The land tax is determined by taking into account the number of square meters of land, the rank of the locality in which the land is located and the area and/or category of use of the land, according to the classification made by the local council?
In the case of land located within the urban area, registered in the agricultural register under the category of use land with buildings, the land tax is determined by multiplying the area of land, expressed in hectares, by the corresponding amount provided for in HCL 2.
b. How is the tax on intracity land in a use category other than land with buildings determined?
In the case of land located in the urban area, registered in the agricultural register in a category of use other than land with buildings, the land tax is determined by multiplying the surface area of the land, expressed in hectares, by the corresponding amount provided for in the HCL according to the category of use and area, and this result is multiplied by the correction coefficient corresponding to the rank of the locality (in the case of the municipality of Oradea the coefficient is = 5).
c. What is the peculiarity of the taxation of intracity land for legal persons compared to natural persons?
As an exception, in the case of taxpayers who are legal entities, for land located in the countryside, registered in the agricultural register under a category of use other than land with buildings, the land tax shall be calculated in accordance with the existing provisions for the calculation of the tax on land registered in the agricultural register under a category of use other than land with buildings only if they meet all the following conditions: - they have provided in their articles of association for agriculture as their business activity; - they have recorded in their accounts income and expenditure from carrying out the business activity referred to in point (a) above; - they have recorded in their accounts income and expenditure from carrying out the business activity referred to in point (b) above. a).
d. If the rank of a locality changes during a year, on what date does the tax on intra-village land change?
With effect from 1 January of the following year.
e. If the category or position of a piece of land changes during a year, on what date does the tax on land change?
With effect from the 1st of the month following the change.
a. How is the tax on means of transport calculated?
The tax on means of transport is calculated according to the type of means of transport
In the case of any of the motor vehicles, with the exception of means of transport by water, goods vehicles with a total authorised mass of 12 tonnes or more and trailers, semi-trailers or caravans which are not part of a combination of motor vehicles, the tax on the means of transport shall be calculated on the basis of its cylinder capacity by multiplying each group of 200 cmc or fraction thereof by the corresponding amount established by the HCL according to the type of means of transport and its cylinder capacity
b. Why do I have to register a car if I bought and sold it on the same day?
The Tax Code stipulates that any person who acquires a means of transport must register in the tax records within 30 days from the date of acquisition regardless of the duration of ownership of the means of transport.
How is the entertainment tax determined?
With the exception of discotheques and video clubs, the entertainment tax is calculated by applying the tax rate to the amount collected from the sale of admission tickets and season tickets. The tax rate is determined as follows:
- in the case of a theatrical performance, such as a play, ballet, opera, operetta, philharmonic concert or other musical event, a film showing at the cinema, a circus performance or any domestic or international sporting competition, the tax rate is 2%;
- in the case of any artistic event other than those listed in point (a) a), the tax rate is 5%.
In the case of an artistic event or entertainment activity taking place in a video store or discotheque, the entertainment tax is calculated on the basis of the area of the premises.
The entertainment tax is determined for each day of an artistic event or entertainment activity by multiplying the number of square metres of the area of the premises of the video store or discotheque by the amount set by the local council as follows:
- in the case of video cassettes, the amount is up to 2 lei;
- in the case of discos, the amount is up to 3 lei. The entertainment tax (video theatres/discoteques) is adjusted by multiplying the established amount by the correction coefficient corresponding to the rank of the locality (in the case of Oradea the coefficient is = 5).
a. Why does only one name appear on the payment receipt if we are more than one co-owner for a property?
According to pct. 230 of H.G. 44/2004 for the approval of the methodological norms for the application of the Fiscal Code, the taxpayers who are co-individuals are opened to the single nominal role as follows:
- in the case of joint heirs, in the name of the author of the succession;
- in the case of the other co-individuals, in the following order:
- in the name of the person making the tax return;
- in the name of the person domiciled in the respective administrative-territorial unit;
- in the name of the person having residence in the respective administrative-territorial unit;
- in the name of the first registered in the deed attesting ownership.
Thus, the name of the co-owner of a property is entered as the holder of the tax roll, according to the order specified above, and then the payment notices and documents for the payment of the local budget debts are issued in his name. This does not affect the co-ownership of the other persons mentioned in the supporting documents.
b. How is building tax calculated for individuals?
In the case of individuals, the tax on buildings is calculated by applying the tax rate of 0.1% to the taxable value of the building. In the case of a building having exterior walls of different materials, the highest rateable value corresponding to the type of building shall be identified for the purpose of determining the rateable value of the building. The taxable value of the building, expressed in lei, is determined by multiplying its built-up area, expressed in square meters, by the corresponding taxable value established by HCL according to the nature of the walls and the existence or not of the installations, expressed in lei/sqm. The developed floor area of a building shall be determined by adding together the areas of all levels of the building, including balconies, loggias or basements, excluding the areas of attics not used as dwellings and the areas of uncovered staircases and terraces. The taxable value of the building shall be adjusted according to the rank of the locality and the area in which the building is located, by multiplying the value determined in accordance with paragraph 1 by the value determined in accordance with paragraph 2. (3) with the corresponding correction coefficient. In the case of Oradea the coefficients are as follows: zone A - 2,5, zone B - 2,4, zone C - 2,3, zone D - 2,2. In the case of an apartment located in a building with more than 3 floors and 8 apartments, the correction coefficient provided for in paragraph 1 shall be the same as that provided for in paragraph 2. (5) is reduced by 0.10. The taxable value of the building, determined by applying the provisions of paragraph 1, shall be the taxable value of the building. (1) to (6) shall be reduced according to the year of its completion as follows: by 20% for buildings more than 50 years old on 1 January of the reference tax year; by 10% for buildings between 30 and 50 years old inclusive on 1 January of the reference tax year. In the case of a building used as a dwelling, the built area of which exceeds 150 square metres, the taxable value of the building, determined by applying the provisions of paragraph 1, shall be the taxable amount of the building. (1) to (7) shall be increased by 5% for every 50 square metres or fraction thereof. Individuals who own two or more buildings owe a building tax, increased as follows: by 65% for the first building outside the one at the residence address; by 150% for the second building outside the one at the residence address; by 300% for the third and subsequent buildings outside the one at the residence address. The above paragraph does not apply to natural persons who own buildings acquired by legal succession. In the case of ownership of two or more buildings in addition to the one at the residence address, the increased tax is determined according to the order in which the properties were acquired, as evidenced by the documents proving ownership.
c. How is the building tax calculated for legal entities?
In the case of legal entities, the tax on buildings is calculated by applying a tax rate to the inventory value of the building. The tax rate is set by decision of the local council and can be between 0.25% and 1.50% inclusive. The inventory value of the building is the value of the building's entry into the estate, recorded in the accounts of the owner of the building, in accordance with the legal provisions in force. In the case of a building whose value has been fully recovered through depreciation, the taxable value is reduced by 15%. In the case of a building that has been revalued, according to accounting regulations, the taxable value of the building is the book value resulting from the revaluation, recorded as such in the accounts of the owner - legal person. In the case of a building that has not been revalued, the building tax rate is set by the local council / General Council of the Municipality of Bucharest between: 10% and 20% for buildings that have not been revalued in the last 3 years prior to the reference tax year; 30% and 40% for buildings that have not been revalued in the last 5 years prior to the reference tax year.
a. When does enforcement start?
Enforcement begins with the service of the summons. If the debt is not cleared within 15 days of the service of the summons, the enforcement measures shall continue. The summons shall be accompanied by a copy of the enforceable title.
b. When does foreclosure stop?
Enforcement shall be carried out until the tax claims entered in the enforcement order have been extinguished, including any interest, late payment penalties or surcharges for late payment, where applicable, or other amounts due or granted by law under the enforcement order, as well as the costs of enforcement.
c. The order of debt extinguishment in the case of enforcement?
- The amount realised in the course of the enforcement procedure shall be the total amount collected after the service of the summons by any means provided for in this Code.
- Tax claims registered in the enforcement order shall be extinguished by the amounts realised in accordance with paragraph 1. (1), first the main tax claims, in order of age, and then the accessory tax claims, in order of age.
d. What are the ways of recovering seized assets?
- the parties' understanding;
- consignment sale of movable property;
- direct sale;
- auction sale;
- other means permitted by law, including the recovery of goods through auction houses, estate agents or brokerage firms, as appropriate.
a. Which tax claims should be highlighted in the tax certificate?
According to O.G. 92/2003, the tax certificate is issued on the basis of the data contained in the payer's records of the competent tax authority and includes the tax claims due, existing in balance on the first day of the month following the application.
b. What is the validity of a tax certificate?
The tax certificate can be used by the taxpayer throughout the month in which it is issued.
a. What are the tax payment deadlines?
The building tax/levy is payable annually in two equal instalments on or before 31 March and 30 September. The annual building tax due to the same local budget by taxpayers, natural or legal persons, up to and including 50 lei, shall be paid in full by the first due date. If the taxpayer owns several buildings located within the same administrative-territorial unit, the amount of 50 lei refers to the accumulated building tax. Land tax/levy is payable annually in two equal instalments on or before 31 March and 30 September. The annual land tax due to the same local budget by taxpayers, natural and legal persons, up to and including 50 lei, is payable in full by the first due date. If the taxpayer owns more than one piece of land within the same administrative-territorial unit, the amount of 50 lei refers to the accumulated land tax. The tax on means of transport is payable annually in two equal instalments by 31 March and 30 September inclusive. The annual tax on means of transport, due to the same local budget by taxpayers, individuals and legal entities, up to and including 50 lei, shall be paid in full by the first payment deadline. If the taxpayer owns more than one means of transport, for which the tax is due to the local budget of the same administrative-territorial unit, the amount of 50 lei refers to the tax on their combined means of transport.
b. What is the amount of the late payment increase?
Ordinance 92/2003 on the Tax Procedure Code, art. 124^1, states: "The level of the late payment surcharge is 2% of the amount of the principal tax liability not paid on time, calculated for each month or fraction of a month, starting from the day immediately following the due date and up to and including the date of extinction of the amount due".
c.How are tax claims extinguished?
Tax debts are extinguished by collection, set-off, enforcement, exemption, cancellation, prescription and other means provided by law.
d. Order of debt repayment?
If a taxpayer owes several types of taxes, duties, contributions and other amounts representing tax claims, and the amount paid is not sufficient to extinguish all the debts, then the debts corresponding to that type of main tax claim which the taxpayer establishes or which is distributed by the competent tax body, as the case may be, shall be extinguished, the extinguishment being carried out, as of right, in the following order: -all the main tax liabilities, in order of age, and then the accessory tax liabilities, in order of age.
e. How long do we benefit from the bonus and how much is it?
For early payment of the building/land/car tax due for the whole year by the taxpayers, until 31 March of the respective year, a bonus established by decision of the local council is granted. For 2014 the bonus for individuals is 10% and for legal entities 5%. If a taxpayer owns buildings, land and a car but only pays the full tax due on the building, the rebate is granted only for the buildings.
a. How long can I pay only half of the minimum fine if the ticket says "48 hours"?
Ordinance no. 2/2001 on the legal regime of contraventions, art. 28 states: "The offender may pay, on the spot or within 48 hours from the date of the report or, if applicable, from the date of its communication, half of the minimum fine provided in the act, the official making mention of this possibility in the report. This possibility must be expressly mentioned in the act establishing the offence. Time limits set by hours shall begin to run from midnight of the following day, and a time limit which ends on a public holiday or when work is suspended shall be extended until the end of the first following working day."
b. Why am I only now being asked to pay fines from previous years?
The minutes of fines are entered in our tax records as soon as they are sent to us by the competent institutions, the time interval from the time they are drawn up to the date of their communication to our institution depends on each issuer.