The procedure is addressed to legal persons who own real estate assets, who have 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 Local Fiscal Directorate Sibiu upon the taxpayers’ request based on an application for issuing 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 legal regulations in force, as well as at the request of the public notary, in accordance with the delegation given by the taxpayer.

In the case of transferring ownership rights over buildings, land, and means of transport, the fiscal certificate must attest the payment of all fiscal obligations owed to the local public administration authority in whose jurisdiction the asset being transferred is fiscally registered. For the asset being transferred, the owner must pay the due tax for the year in which the asset is transferred. The certificate can be presented by the taxpayer, in original or legalized copy, to any requester.

Other information:

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

If the applicant is a person other than the associate or administrator of the company, the agreement given by the legal person owning the real estate or movable asset must also be attached (electronically signed).

Electronic tax attestation certificates will bear the digital signature of the head of the directorate. The original document is the electronic one. It can 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 leads to the loss of their validity.

The digitally signed electronic document is under the protection of Law no. 455/2001 regarding the electronic signature and will produce the same effects as the act in authentic form.