Friday, August 21, 2026

IMAGING CENTERS - NEW FORMS FOR TAX RESIDENCE CERTIFICATES - THE SUBMISSION PROCESS







IMAGING CENTERS - NEW FORMS FOR TAX RESIDENCE CERTIFICATES - THE SUBMISSION PROCESS - Filenews 21/8


The forms for the issuance of a certificate of tax residence of a natural person, which is required in the context of examining applications for licensing of Imaging Centers, were published by the Department of Taxation.

Two different declaration forms have been posted on the Department's website:

to issue a certificate under the 183-day rule,
to issue a certificate under the 60-day rule.

The forms are intended exclusively for the issuance of a certificate that will be submitted to the Ministry in the context of an application for the licensing of an Imaging Center.

They specifically concern the administrative and/or scientific managers of the Imaging Centers.

The submission process

Interested parties must send the appropriate form by email to the District Office of the Tax Department in which they are registered.

The following must be submitted along with the form:

the required supporting documents,
a certificate from the Imaging Center that the applicant is its administrative and/or scientific manager.

The tax residency certificates that will be issued through this procedure will explicitly state that they are intended for submission to the Ministry..

Their issuance is part of the implementation process of the Imaging Centers (Establishment, Operation and Control) Law of 2026.