{"id":158773,"date":"2023-12-13T13:25:40","date_gmt":"2023-12-13T11:25:40","guid":{"rendered":"https:\/\/oradea.ro\/tax-information\/legislation-and-tax-zoning\/"},"modified":"2024-01-09T10:19:24","modified_gmt":"2024-01-09T10:19:24","slug":"legislation-and-tax-zoning","status":"publish","type":"page","link":"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/","title":{"rendered":"Legislation and tax zoning"},"content":{"rendered":"<div class=\"min-w-[100vw] h-[350px] md:h-[500px] ml-[calc(50%-50vw)] flex items-end bg-no-repeat bg-white bg-cover bg-center px-5\" style=\"background-image: url(https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/home_hero_slide_2-scaled.webp);\">\r\n                    <div class=\"w-full max-w-7xl mx-auto mb-6\">\r\n                        <h1 class=\"my-0 text-white font-extrabold font-open-sans text-3xl md:text-6xl [text-shadow:_0_1px_4px_rgb(0_0_0_\/_50%)]\">Legislation and tax zoning<\/h1>\r\n                    <\/div>\r\n                <\/div><div class=\"!px-5\"><div class=\"breadcrumbs w-full max-w-7xl mx-auto grid md:flex flex-wrap items-center py-4 test\"><div><a href=\"https:\/\/oradea.ro\/en\/\"><span class=\"fas fa-home text-[#ABAEB3]\"><\/span><\/a><span class=\"md:hidden\"><span class=\"fas fa-chevron-down mx-5 text-xs text-[#ABAEB3] hover:text-black\/50 transition-all\"><\/span><\/span><span class=\"hidden md:inline\"><span class=\"fas fa-chevron-right mx-5 text-xs text-[#ABAEB3] hover:text-black\/50 transition-all\"><\/span><\/span><\/div><span class=\"font-poppins font-semibold uppercase text-black\/60\">Legislation and tax zoning<\/span><\/div><\/div>\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"158773\" class=\"elementor elementor-158773 elementor-103415\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3443a83 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"3443a83\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb6120d elementor-widget__width-initial wpr-advanced-accordion-icon-side-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"fb6120d\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:1}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"1\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-info\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">Tax zoning<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p data-raofz=\"13\">At the level of the municipality of Oradea were approved in 2005, by <strong>HCL<\/strong> no. 731\/2005, the <strong>tax zoning<\/strong> indicators and their evaluation principles, in order to delimit the tax zones and the classification of properties in tax categories.<\/p><table border=\"0\" cellspacing=\"0\" cellpadding=\"7\"><colgroup> <col width=\"39\"> <col width=\"375\"> <col width=\"180\"><\/colgroup><tbody><tr valign=\"top\"><td width=\"39\"><p align=\"justify\" data-raofz=\"13\"><strong>NR. CRT.<\/strong><\/p><\/td><td width=\"375\"><p align=\"justify\" data-raofz=\"13\"><strong>CRITERIA<\/strong><\/p><\/td><td width=\"180\"><p align=\"justify\" data-raofz=\"13\"><strong>SCORE<\/strong><\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">1<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">domestic sewerage<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">16<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">2<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">drinking water<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">12<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">3<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">street lighting<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">12<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">4<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">paved road with sidewalk<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">12<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">5<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">rainwater drainage<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">8<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">6<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">heating<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">4<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">7<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">perimeter central area<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">9<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">8<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">transport stations<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">6<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">9<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">telephone network<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">3<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">10<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">shopping areas 5 min walk<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">8<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">11<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">residential area R1 R2<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">6<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">12<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">parks 5 min walk<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">4<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">13<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">improvement projects<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">2<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">14<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">pollution heavy traffic<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">-12<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">15<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">CFR pollution<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">-8<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">16<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">pollution economic agents<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">-4<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\">17<\/p><\/td><td width=\"375\"><p data-raofz=\"13\">difficult building land<\/p><\/td><td width=\"180\"><p align=\"center\" data-raofz=\"13\">-3<\/p><\/td><\/tr><tr><td valign=\"top\" width=\"39\"><p data-raofz=\"13\"> <\/p><\/td><td colspan=\"2\" width=\"569\"><p align=\"justify\" data-raofz=\"13\"><strong>Tax zone score ranges:<\/strong><\/p><p align=\"justify\" data-raofz=\"13\">0 - 33 points: zone D<\/p><p align=\"justify\" data-raofz=\"13\">34 - 63 points: zone C<\/p><p align=\"justify\" data-raofz=\"13\">64 - 77 points: zone B<\/p><p align=\"justify\" data-raofz=\"13\">&gt;  78 points: zone A<\/p><\/td><\/tr><\/tbody><\/table><p data-raofz=\"13\">The <strong>following categories of taxes are affected by tax zoning: - land tax<\/strong> for natural and legal persons <strong>- building tax<\/strong> for natural persons<\/p><p align=\"justify\" data-raofz=\"13\">The change in tax zoning can take place in both directions, i.e. moving from a lower to a higher zone due to the improvement and modernization of infrastructure and the increase in comfort level, and vice versa, if taxpayers consider themselves wronged by being placed in the wrong zone, based on a complaint made to the City of Oradea. In this regard, the City of Oradea asks all taxpayers to check the current classification of their properties in the tax zones and how to determine them:<\/p><p align=\"justify\" data-raofz=\"13\"><strong>HCL<\/strong> no 731\/2005, fiscal zoning indicators and their evaluation principles - <strong>Files<\/strong>: <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h731_05.pdf\">h731_05<\/a> and <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h731a_05.pdf\">h731a_05<\/a><\/p><p align=\"justify\" data-raofz=\"13\"><strong>HCL<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/HCL-917_2019.pdf\">917_2019<\/a> on the revision of the fiscal zoning of the Municipality of Oradea<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-info\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">Tax legislation taxes and duties<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p align=\"justify\" data-raofz=\"13\"><strong>HCL<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1035_22.pdf\">1035\/2022<\/a> on the establishment of local taxes, fees and tariffs for the year 2023 with <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1035_22-anexa.pdf\">annexes<\/a><br><strong>HCL<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h902_21.pdf\">902\/2021<\/a> on the establishment of local taxes, fees and tariffs for the year 2022 and <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h902_21-anexe.pdf\">annexes<\/a><\/p><ul><li data-raofz=\"13\"><strong>Local Council Decision<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h896_20.pdf\">896\/2020<\/a> on the establishment of local taxes, fees and tariffs for 2021 and <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h896_20-Anexa.pdf\">annex<\/a><\/li><li data-raofz=\"13\"><strong>Local Council Decision<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h915_19.pdf\">915\/2019<\/a> on the establishment of local taxes, fees and tariffs for 2020 and <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h915_19-anexa.pdf\">annex<\/a><\/li><li data-raofz=\"13\"><strong>Decision of the City Council<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h917_19.pdf\">917\/2019<\/a> on the revision of the fiscal zoning of the Municipality of Oradea<\/li><li data-raofz=\"13\"><strong>Decision of the Local Council<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h361_18-Anexe-taxe-2019.pdf\">361\/2018<\/a> on the establishment of local taxes, fees and tariffs for 2019<\/li><li data-raofz=\"13\"><strong>Local Council Decision<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1144_18.pdf\">1144\/2018<\/a> for the completion of Local Council Decision no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 - <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1144_18-anexa.pdf\">Annex<\/a> <\/li><li data-raofz=\"13\"><strong>Decision of the Local Council<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1334_18.pdf\">1334\/2018<\/a> for the completion of the Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019<\/li><li data-raofz=\"13\"><strong>Local Council Decision<\/strong> no. <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h978_17.pdf\">978\/2017<\/a> on the establishment of local taxes, fees and charges for 2018 - <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h978_17-anexe.pdf\">annexes<\/a><\/li><\/ul><ul><li data-raofz=\"13\"><strong>Law<\/strong> <span style=\"text-decoration: underline;\">227\/2015<\/span> <strong>(Missing)<\/strong> Tax Code - Title IX<\/li><li data-raofz=\"13\"><strong>Law<\/strong> <span style=\"text-decoration: underline;\">207\/2015<\/span> <strong>(Missing) <\/strong> <\/li><\/ul><ul><li data-raofz=\"13\"><strong>Tax Procedure Code<\/strong><\/li><li data-raofz=\"13\"><strong>H.G<\/strong> <span style=\"text-decoration: underline;\">1\/2016<\/span> <strong>(Missing) <\/strong>Methodological Norms of the Tax Code<\/li><li data-raofz=\"13\"><strong>Law<\/strong> <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/L_203_2018.pdf\">203\/2018<\/a> of 20 July 2018 on measures to streamline the payment of fines<\/li><li data-raofz=\"13\"><strong>HCLs<\/strong> de minimis schemes: <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1005_20.pdf\">1005\/2020<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1007_20.pdf\">1007\/2020<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1008_20.pdf\">1008\/2020<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/HCL-1006.pdf\">1006\/2020<\/a><\/li><\/ul><ul><li data-raofz=\"13\"><strong>HCL<\/strong> <span data-raofz=\"11\">806\/2015<\/span> - Regulation on the establishment of the conditions for granting the tax exemption facility for building tax <em>\n  <span data-raofz=\"13\">\n    <strong>historical monuments<\/strong>\n  <\/span>\n<\/em> or located in protected built areas classified on the List of Historical Monuments approved by the Ministry of Culture - <strong>Files:<\/strong> <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15.pdf\">h806_15<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a.pdf\">h806_15a<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a1.1.pdf\">h806_15a1.1<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a1.2.pdf\">h806_15a1.2<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a.1.3.pdf\">h806_15a.1.3<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a1.4.pdf\">h806_15a1.4<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h806_15a1.5.pdf\">h806_15a1.5<\/a><\/li><\/ul><ul><li data-raofz=\"13\"><strong>HCL<\/strong> no.<span data-raofz=\"13\"> <\/span><span data-raofz=\"13\"> 716\/2014<\/span> on the approval of some measures to grant tax facilities for investments made in industrial parks in the municipality of Oradea - <strong>Files:<\/strong> <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h716_14.pdf\">h716_14<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h716_14a.pdf\">h716_14a<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h716_14a1.pdf\">h716_14a1<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h716_14a2.pdf\">h716_14a2<\/a><\/li><\/ul><ul><li data-raofz=\"13\"><strong>HCL<\/strong> no.<span data-raofz=\"13\"> 908\/2014<\/span> on the approval of the local de minimis aid scheme for stimulating investments that promote local development by increasing employment in the municipality of Oradea - <strong>Files: <\/strong><a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14.pdf\">h908_14<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a.pdf\">h908_14a<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a1.pdf\">h908_14a1<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a2.pdf\">h908_14a2<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a3.pdf\">h908_14a3<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a4.pdf\">h908_14a4<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a5.pdf\">h908_14a5<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a6.pdf\">h908_14a6<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h908_14a7.pdf\">h908_14a7<\/a><\/li><\/ul><ul><li data-raofz=\"13\"><strong>HCL<\/strong> no. <span data-raofz=\"11\">1282\/2018<\/span> on the approval of the local de minimis aid scheme for taxpayers of the local budget of the Municipality of Oradea who benefit from the tax reduction on buildings used by IT entities - <strong>Files: <\/strong><a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18.pdf\">h1282_18<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a1-.pdf\">h1282_18 a1<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a1.1.pdf\">h1282_18 a1.1<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a2.pdf\">h1282_18 a2<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a3.pdf\">h1282_18 a3<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a4.pdf\">h1282_18 a4<\/a>, <a href=\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/10\/h1282_18-a5.pdf\">h1282_18 a5<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legislation and tax zoning Legislation and tax zoning Tax zoning At the level of the municipality of Oradea were approved in 2005, by HCL no. 731\/2005, the tax zoning indicators and their evaluation principles, in order to delimit the tax zones and the classification of properties in tax categories. NR. CRT. CRITERIA SCORE 1 domestic sewerage 16 2 drinking water 12 3 street lighting 12 4 paved road with sidewalk 12 5 rainwater drainage 8 6 heating 4 7 perimeter central area 9 8 transport stations 6 9 telephone network 3 10 shopping areas 5 min walk 8 11 residential area R1 R2 6 12 parks 5 min walk 4 13 improvement projects 2 14 pollution heavy traffic -12 15 CFR pollution -8 16 pollution economic agents -4 17 difficult building land -3 Tax zone score ranges: 0 &#8211; 33 points: zone D 34 &#8211; 63 points: zone C 64 &#8211; 77 points: zone B &gt; 78 points: zone A The following categories of taxes are affected by tax zoning: &#8211; land tax for natural and legal persons &#8211; building tax for natural persons The change in tax zoning can take place in both directions, i.e. moving from a lower to a higher zone due to the improvement and modernization of infrastructure and the increase in comfort level, and vice versa, if taxpayers consider themselves wronged by being placed in the wrong zone, based on a complaint made to the City of Oradea. In this regard, the City of Oradea asks all taxpayers to check the current classification of their properties in the tax zones and how to determine them: HCL no 731\/2005, fiscal zoning indicators and their evaluation principles &#8211; Files: h731_05 and h731a_05 HCL no. 917_2019 on the revision of the fiscal zoning of the Municipality of Oradea Tax legislation taxes and duties HCL no. 1035\/2022 on the establishment of local taxes, fees and tariffs for the year 2023 with annexesHCL no. 902\/2021 on the establishment of local taxes, fees and tariffs for the year 2022 and annexes Local Council Decision no. 896\/2020 on the establishment of local taxes, fees and tariffs for 2021 and annex Local Council Decision no. 915\/2019 on the establishment of local taxes, fees and tariffs for 2020 and annex Decision of the City Council no. 917\/2019 on the revision of the fiscal zoning of the Municipality of Oradea Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 1144\/2018 for the completion of Local Council Decision no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 &#8211; Annex Decision of the Local Council no. 1334\/2018 for the completion of the Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 978\/2017 on the establishment of local taxes, fees and charges for 2018 &#8211; annexes Law 227\/2015 (Missing) Tax Code &#8211; Title IX Law 207\/2015 (Missing) Tax Procedure Code H.G 1\/2016 (Missing) Methodological Norms of the Tax Code Law 203\/2018 of 20 July 2018 on measures to streamline the payment of fines HCLs de minimis schemes: 1005\/2020, 1007\/2020, 1008\/2020, 1006\/2020 HCL 806\/2015 &#8211; Regulation on the establishment of the conditions for granting the tax exemption facility for building tax historical monuments or located in protected built areas classified on the List of Historical Monuments approved by the Ministry of Culture &#8211; Files: h806_15, h806_15a, h806_15a1.1, h806_15a1.2, h806_15a.1.3, h806_15a1.4, h806_15a1.5 HCL no. 716\/2014 on the approval of some measures to grant tax facilities for investments made in industrial parks in the municipality of Oradea &#8211; Files: h716_14, h716_14a, h716_14a1, h716_14a2 HCL no. 908\/2014 on the approval of the local de minimis aid scheme for stimulating investments that promote local development by increasing employment in the municipality of Oradea &#8211; Files: h908_14, h908_14a, h908_14a1, h908_14a2, h908_14a3, h908_14a4, h908_14a5, h908_14a6, h908_14a7 HCL no. 1282\/2018 on the approval of the local de minimis aid scheme for taxpayers of the local budget of the Municipality of Oradea who benefit from the tax reduction on buildings used by IT entities &#8211; Files: h1282_18, h1282_18 a1, h1282_18 a1.1, h1282_18 a2, h1282_18 a3, h1282_18 a4, h1282_18 a5<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":158751,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"footnotes":""},"class_list":["post-158773","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legislation and tax zoning - Oradea.ro<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legislation and tax zoning - Oradea.ro\" \/>\n<meta property=\"og:description\" content=\"Legislation and tax zoning Legislation and tax zoning Tax zoning At the level of the municipality of Oradea were approved in 2005, by HCL no. 731\/2005, the tax zoning indicators and their evaluation principles, in order to delimit the tax zones and the classification of properties in tax categories. NR. CRT. CRITERIA SCORE 1 domestic sewerage 16 2 drinking water 12 3 street lighting 12 4 paved road with sidewalk 12 5 rainwater drainage 8 6 heating 4 7 perimeter central area 9 8 transport stations 6 9 telephone network 3 10 shopping areas 5 min walk 8 11 residential area R1 R2 6 12 parks 5 min walk 4 13 improvement projects 2 14 pollution heavy traffic -12 15 CFR pollution -8 16 pollution economic agents -4 17 difficult building land -3 Tax zone score ranges: 0 &#8211; 33 points: zone D 34 &#8211; 63 points: zone C 64 &#8211; 77 points: zone B &gt; 78 points: zone A The following categories of taxes are affected by tax zoning: &#8211; land tax for natural and legal persons &#8211; building tax for natural persons The change in tax zoning can take place in both directions, i.e. moving from a lower to a higher zone due to the improvement and modernization of infrastructure and the increase in comfort level, and vice versa, if taxpayers consider themselves wronged by being placed in the wrong zone, based on a complaint made to the City of Oradea. In this regard, the City of Oradea asks all taxpayers to check the current classification of their properties in the tax zones and how to determine them: HCL no 731\/2005, fiscal zoning indicators and their evaluation principles &#8211; Files: h731_05 and h731a_05 HCL no. 917_2019 on the revision of the fiscal zoning of the Municipality of Oradea Tax legislation taxes and duties HCL no. 1035\/2022 on the establishment of local taxes, fees and tariffs for the year 2023 with annexesHCL no. 902\/2021 on the establishment of local taxes, fees and tariffs for the year 2022 and annexes Local Council Decision no. 896\/2020 on the establishment of local taxes, fees and tariffs for 2021 and annex Local Council Decision no. 915\/2019 on the establishment of local taxes, fees and tariffs for 2020 and annex Decision of the City Council no. 917\/2019 on the revision of the fiscal zoning of the Municipality of Oradea Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 1144\/2018 for the completion of Local Council Decision no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 &#8211; Annex Decision of the Local Council no. 1334\/2018 for the completion of the Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 978\/2017 on the establishment of local taxes, fees and charges for 2018 &#8211; annexes Law 227\/2015 (Missing) Tax Code &#8211; Title IX Law 207\/2015 (Missing) Tax Procedure Code H.G 1\/2016 (Missing) Methodological Norms of the Tax Code Law 203\/2018 of 20 July 2018 on measures to streamline the payment of fines HCLs de minimis schemes: 1005\/2020, 1007\/2020, 1008\/2020, 1006\/2020 HCL 806\/2015 &#8211; Regulation on the establishment of the conditions for granting the tax exemption facility for building tax historical monuments or located in protected built areas classified on the List of Historical Monuments approved by the Ministry of Culture &#8211; Files: h806_15, h806_15a, h806_15a1.1, h806_15a1.2, h806_15a.1.3, h806_15a1.4, h806_15a1.5 HCL no. 716\/2014 on the approval of some measures to grant tax facilities for investments made in industrial parks in the municipality of Oradea &#8211; Files: h716_14, h716_14a, h716_14a1, h716_14a2 HCL no. 908\/2014 on the approval of the local de minimis aid scheme for stimulating investments that promote local development by increasing employment in the municipality of Oradea &#8211; Files: h908_14, h908_14a, h908_14a1, h908_14a2, h908_14a3, h908_14a4, h908_14a5, h908_14a6, h908_14a7 HCL no. 1282\/2018 on the approval of the local de minimis aid scheme for taxpayers of the local budget of the Municipality of Oradea who benefit from the tax reduction on buildings used by IT entities &#8211; Files: h1282_18, h1282_18 a1, h1282_18 a1.1, h1282_18 a2, h1282_18 a3, h1282_18 a4, h1282_18 a5\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/\" \/>\n<meta property=\"og:site_name\" content=\"Oradea.ro\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-09T10:19:24+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/\",\"url\":\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/\",\"name\":\"Legislation and tax zoning - Oradea.ro\",\"isPartOf\":{\"@id\":\"https:\/\/oradea.ro\/#website\"},\"datePublished\":\"2023-12-13T11:25:40+00:00\",\"dateModified\":\"2024-01-09T10:19:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\",\"item\":\"https:\/\/oradea.ro\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax information\",\"item\":\"https:\/\/oradea.ro\/en\/tax-information\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Legislation and tax zoning\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oradea.ro\/#website\",\"url\":\"https:\/\/oradea.ro\/\",\"name\":\"Oradea.ro\",\"description\":\"Site-ul oficial al Prim\u0103riei Municipiului Oradea\",\"publisher\":{\"@id\":\"https:\/\/oradea.ro\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oradea.ro\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oradea.ro\/#organization\",\"name\":\"Oradea.ro\",\"url\":\"https:\/\/oradea.ro\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/oradea.ro\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/06\/footer_logo.svg\",\"contentUrl\":\"https:\/\/oradea.ro\/wp-content\/uploads\/2023\/06\/footer_logo.svg\",\"width\":218,\"height\":53,\"caption\":\"Oradea.ro\"},\"image\":{\"@id\":\"https:\/\/oradea.ro\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislation and tax zoning - Oradea.ro","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oradea.ro\/en\/tax-information\/legislation-and-tax-zoning\/","og_locale":"en_US","og_type":"article","og_title":"Legislation and tax zoning - Oradea.ro","og_description":"Legislation and tax zoning Legislation and tax zoning Tax zoning At the level of the municipality of Oradea were approved in 2005, by HCL no. 731\/2005, the tax zoning indicators and their evaluation principles, in order to delimit the tax zones and the classification of properties in tax categories. NR. CRT. CRITERIA SCORE 1 domestic sewerage 16 2 drinking water 12 3 street lighting 12 4 paved road with sidewalk 12 5 rainwater drainage 8 6 heating 4 7 perimeter central area 9 8 transport stations 6 9 telephone network 3 10 shopping areas 5 min walk 8 11 residential area R1 R2 6 12 parks 5 min walk 4 13 improvement projects 2 14 pollution heavy traffic -12 15 CFR pollution -8 16 pollution economic agents -4 17 difficult building land -3 Tax zone score ranges: 0 &#8211; 33 points: zone D 34 &#8211; 63 points: zone C 64 &#8211; 77 points: zone B &gt; 78 points: zone A The following categories of taxes are affected by tax zoning: &#8211; land tax for natural and legal persons &#8211; building tax for natural persons The change in tax zoning can take place in both directions, i.e. moving from a lower to a higher zone due to the improvement and modernization of infrastructure and the increase in comfort level, and vice versa, if taxpayers consider themselves wronged by being placed in the wrong zone, based on a complaint made to the City of Oradea. In this regard, the City of Oradea asks all taxpayers to check the current classification of their properties in the tax zones and how to determine them: HCL no 731\/2005, fiscal zoning indicators and their evaluation principles &#8211; Files: h731_05 and h731a_05 HCL no. 917_2019 on the revision of the fiscal zoning of the Municipality of Oradea Tax legislation taxes and duties HCL no. 1035\/2022 on the establishment of local taxes, fees and tariffs for the year 2023 with annexesHCL no. 902\/2021 on the establishment of local taxes, fees and tariffs for the year 2022 and annexes Local Council Decision no. 896\/2020 on the establishment of local taxes, fees and tariffs for 2021 and annex Local Council Decision no. 915\/2019 on the establishment of local taxes, fees and tariffs for 2020 and annex Decision of the City Council no. 917\/2019 on the revision of the fiscal zoning of the Municipality of Oradea Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 1144\/2018 for the completion of Local Council Decision no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 &#8211; Annex Decision of the Local Council no. 1334\/2018 for the completion of the Decision of the Local Council no. 361\/2018 on the establishment of local taxes, fees and tariffs for 2019 Local Council Decision no. 978\/2017 on the establishment of local taxes, fees and charges for 2018 &#8211; annexes Law 227\/2015 (Missing) Tax Code &#8211; Title IX Law 207\/2015 (Missing) Tax Procedure Code H.G 1\/2016 (Missing) Methodological Norms of the Tax Code Law 203\/2018 of 20 July 2018 on measures to streamline the payment of fines HCLs de minimis schemes: 1005\/2020, 1007\/2020, 1008\/2020, 1006\/2020 HCL 806\/2015 &#8211; Regulation on the establishment of the conditions for granting the tax exemption facility for building tax historical monuments or located in protected built areas classified on the List of Historical Monuments approved by the Ministry of Culture &#8211; Files: h806_15, h806_15a, h806_15a1.1, h806_15a1.2, h806_15a.1.3, h806_15a1.4, h806_15a1.5 HCL no. 716\/2014 on the approval of some measures to grant tax facilities for investments made in industrial parks in the municipality of Oradea &#8211; 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