(1) The certificate of fiscal attestation is issued by the local tax authority at the request of the taxpayer/payer. The certificate is also issued at the request of public authorities in the cases and under the conditions stipulated by the legal regulations in force, as well as at the request of the public notary, based on the delegation given by the taxpayer.

(2) The certificate of fiscal attestation is issued based on the data included in the records of the fiscal claims of the local tax authority and includes the outstanding tax obligations and, as the case may be, the tax obligations due up to the first day of the month following the submission of the application, as well as other budgetary claims individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery.

(3) The certificate of fiscal attestation 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.

(4) For the transfer of ownership of buildings, land, and means of transportation, the owners of the assets to be transferred must present certificates of fiscal attestation certifying the payment of all obligations due to the local budget of the administrative-territorial unit where the asset to be transferred is registered for tax purposes.

(5) For the asset to be transferred, the owner must pay the tax due for the year in which the asset is transferred, except in cases where the tax for the asset to be transferred is owed by another person than the owner.