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.