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.

​