Abstract
Taxes have a mandatory character, they are paid in money form by taxable subjects (natural, legal persons and entities without legal personality) for the realized income, the provision of services and the goods they own. Taxes can be collected using several methods: stop at source (the tax is transferred to the state budget by a third person); the method of applying and canceling mobile tax stamps; offsetting the amounts paid in addition; the method of claiming compensation for legal facilities; contesting the revenues illegally collected. According to the Decision no.533 / 2018 adopted by the Local Council of Craiova, for residential buildings and annex buildings owned by natural persons, the tax rate on buildings is 0.08% on the taxable value of the building. For non-residential buildings owned by natural persons, the tax rate is 0.4% applied to the taxable value of the building. In the case of buildings owned by legal entities, the tax rate on buildings for residential ones is 0.2%, and for non-residential ones 1.3% on the taxable value of the building. Also, tax exemptions were granted for the following categories of buildings: buildings which, according to the law, are considered historical, architectural or archaeological monuments, except for the rooms that are used for economic activities; buildings used for the provision of social services by non-governmental organizations and social enterprises as providers of social services; buildings used by non-profit organizations, used exclusively for non-profit activities, etc.
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