The procedure is addressed to natural persons who own immovable property and hold a qualified certificate with extended electronic signature and who request the issuance of the tax attestation certificate. The tax attestation certificate is issued by the Sibiu Local Fiscal Authority at the taxpayer's request, based on an application for the issuance of the fiscal certificate, completed and signed with an extended electronic signature, or at the request of public authorities in the cases and under the conditions provided by the applicable legal regulations, as well as at the request of the public notary, according to the delegation given by the taxpayer.

In the case of transferring ownership of buildings, land, and means of transport, the tax certificate must attest the payment of all fiscal obligations owed to the local public administration authority in whose jurisdiction the fiscal registration of the asset being transferred is located. For the asset being transferred, the owner must pay the tax owed for the year in which the transfer takes place. The certificate may be presented by the taxpayer, in original or notarized copy, to any applicant.

Other information

If the fiscal certificate request is made by the public notary, they are required to also attach the delegation given by the taxpayer (electronically signed).

Electronic tax attestation certificates will bear the digital signature of the department head. The original document is the one in electronic format. It may be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format. Any modification of the electronic tax attestation certificates will result in their loss of validity.

The digitally signed electronic document is protected under Law no. 455/2001 on electronic signatures and will have the same effects as the document in authentic form.

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