Braila Municipality City Hall*

This procedure regulates the method of obtaining the tax attestation certificate for legal entities.

• The tax attestation certificate is issued by the local tax authority, at the request of the taxpayer/payer. The certificate is also issued upon the request of public authorities in the cases and under the conditions provided by the legal regulations in force, as well as at the request of the public notary, according to the delegation given by the taxpayer.
  
• The tax attestation certificate is issued based on the data contained in the records of the fiscal claims of the local tax authority and includes outstanding tax obligations and, where applicable, tax obligations due up to the first day of the month following the submission of the application, as well as other individualized budget claims included in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery purposes.
• The tax attestation certificate is issued within a maximum of two working days from the date of the request and is valid for 30 days from the date of issuance.
• For the transfer of ownership rights over buildings, land, and means of transport, the owners of the goods being transferred must present tax attestation certificates confirming the payment of all payment obligations owed to the local budget of the administrative-territorial unit in whose area the asset being transferred is fiscally registered.
• For the asset being transferred, the owner must pay the tax owed for the year in which the asset is transferred, except in cases where the tax for the asset being transferred is owed by a person other than the owner.

This procedure regulates the manner of issuing the certificates of fiscal attestation regarding local taxes, fees, and other revenues owed to the local budget, in the case of natural persons. The certificate of fiscal attestation - represents an administrative fiscal information document that is issued based on the data included in the fiscal receivables records of the local tax authority and includes the outstanding fiscal obligations and, as appropriate, the fiscal obligations due until the first day of the month following the submission of the request, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery purposes.

• The conditions for issuing certificates of fiscal attestation are those provided by Law no. 227/2015 regarding the Fiscal Code and Law no. 207/2015 regarding the Fiscal Procedure Code.
• For the transfer of ownership rights over buildings, land, and means of transport, payment of all overdue obligations and full payment for the asset to be transferred is required.
• If the public notary is authorized by the taxpayer to obtain the certificate of fiscal attestation for the sale of immovable property, the public notary shall attach to the request for issuing the certificate of fiscal attestation (which will be electronically signed by the notary) the authorization given by the seller for this purpose.
• Certificates of fiscal attestation for succession proceedings will be requested by the Notary Office where the succession will be debated, the documents will be electronically signed by the public notary.
• The certificate of fiscal attestation is issued within no more than two working days from the date of request.

​

​The procedure establishes the method for creating an account for economic agents (commercial companies) in the National Electronic Online Payment System (ghiseul.ro) in order to view online the tax obligations to the local budget of the Municipality of Brăila as well as to pay them.

Direct online card payment through ghiseul.ro offers users numerous advantages such as:

• Comfort, speed, and geographical and temporal independence.
• Safety provided by a secure site with high standards for card transactions on the internet.
• The possibility to pay local taxes and fees for all properties owned on the territory of Romania, provided the administrative-territorial unit where the property is located is enrolled in the system.
• No commission is charged.