About the architectural stamp duty
What is the stamp duty tax in architecture?
The stamp duty tax in architecture, like other stamp duty cultural taxes, represents one of the stable and lasting financing sources for culture in Romania.
Hence, since 2007, the Romanian Order of Architects has been able to support the development of the architectural and urban culture, encouraging and supporting initiatives arising from the civil society or from within the profession.
These initiatives contribute to highlighting the cultural dimension of architecture at their own pace, through different means, and with perspectives that often times do not overlap, but are complementary. They prove thus that architecture is a cultural act of public interest, with urban, economic, social, and environmental implications.
In short: the stamp duty tax in architecture
- It is a tax on projects where architectural services are required, and for which a building permit is requested. It represents 0.05% of the investment value;
- It is paid by the investor or by the beneficiary organizations when the building permit is issued by the local government. The payment is made either to the Romanian Order of Architects or to the Romanian Union of Architects, according to the project architect’s choice, expressed on the standard form filed when the project is submitted for acceptance.
The role and the importance of the stamp duty tax in architecture
The Romanian Order of Architects organizes calls for projects, and supports the winning initiatives, projects, programs, publications, and events that promote contemporary architecture, the cultural heritage, sustainable development, the role of the architect in society, the history and theory of architecture, architecture as added-value for society, good practices, educational projects for architecture, consolidating thus the culture of the built environment.
“The deep meaning of the stamp duty tax in architecture is to support the development of new ways of cooperative partnerships for all stakeholders, users and decision-makers, in order to obtain an architecture and a built environment of good quality for everybody.” (Alexandru Găvozdea, President of the Romanian Order of Architects).
“The Romanian Order of Architects, as an organization of creators whose role is to persuade the society that architecture represents, firstly, a cultural act of public interest, with urban, economic, social, and environmental implications, chose to use the stamp duty tax in architecture to widely open the dialogue about the profession, its built result and their implications. Once understood the cultural potential of the built environment and, especially its impact on the quality of life, its final recipients, the users of architecture discover how to actively participate in the building, preservation, and celebration of their environment.
The stamp duty tax in architecture is therefore conceived as an opportunity to enrich the professional approach and the potential of architecture in general, but also as a tool generative of many bridges of dialogue among the stakeholders involved in the creation, regulation, building and use of the built environment to the benefit of the quality of life and of the cultural heritage.” (Ana Maria Zahariade, architect, OAR vice-president, Oana Simionescu, architect, OAR treasurer).
