In the Official Gazette with the number 742 of July 22, 2022 was published Law no.252 of July 20, 2022 for the amendment of Law no.227/2015 on the Tax Code and for the completion of article 47 of Law no.207/2015 on the Tax Procedure Code.
If the owner of the building does not submit the valuation report to the competent tax authority by the first tax payment deadline, the tax shall be calculated by applying the rate of 2% on the taxable value determined in accordance with the provisions of Article 457, provided that the owner of the building has been notified by the competent tax authority about the possibility of submitting the valuation report. The notification shall be communicated to the owner of the building by publishing it in the virtual private space or by post in the case of taxpayers who are not registered in the virtual private space. The deadline by which the notification must be communicated is 31 October of the current year for the tax due from the following year. If the notification is not communicated by this date, the tax shall be calculated by applying the rate established according to paragraph (1) to the taxable amount determined according to the provisions of Article 457.
If the owner of the building has not updated the taxable value in the last 5 years prior to the reference year, the building tax rate is 5%, provided that the owner of the building has been notified by the competent tax authority about the possibility of submitting the valuation report. The notification is communicated to the owner of the building by publishing it in the virtual private space or by post, in the case of taxpayers who are not registered in the virtual private space. The deadline by which the notification must be communicated is 31 October of the current year for the tax due from the following year. If the notification is not communicated by this date, the tax shall be calculated by applying the rate established according to paragraph (1) or (2), as the case may be, to the taxable value of the building.
If the owner of the building has not updated the taxable value in the last 5 years preceding the reference year, the difference of the tax shall be due by the owner of the building, provided that he has been notified by the competent tax authority in accordance with the provisions of paragraph (8).
For the local tax authority, the local council may decide, under the conditions provided for in paragraph (17), to use the electronic means of remote transmission used by the central tax authority, by adhering to its specific working procedures.