Print   

Law no. 27 on Local Taxes and Fees

Issued in the Official Gazette no. 127 dated May, 24, 1994 (Ordinances 61/1997 and 24/1995 included)

(excerpts)

(...)

ART. 3

Physical and legal persons, family associations, agricultural associations, economic units owned by legal persons, as well as by political organizations and by the community, by public institutions, foundations and the like, cult units, branches, subsidiaries, and offices of foreign physical and legal persons authorized to operate on the territory of Romania, and other similar units, hereafter named taxpayers, are under the obligation of paying the local taxes and fees regulated by this law.

(...)