The procedure is addressed to individuals who are owners of real estate assets, who have a qualified certificate with an advanced electronic signature and who request the issuance of the tax attestation certificate. The tax attestation certificate is issued by the Sibiu Local Fiscal Directorate at the request of taxpayers based on an application for the issuance of the fiscal certificate, completed and signed with an advanced 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, according to the mandate given by the taxpayer.

In the case of the transfer of ownership of buildings, land, and vehicles, the tax certificate must certify the payment of all tax liabilities owed to the local public administration authority in whose jurisdiction the asset to be transferred is fiscally registered. For the asset being transferred, the owner must pay the tax due for the year in which the asset is being transferred. The certificate may be presented by the taxpayer, in original or in a notarized copy, to any requester.

Other information

If the request for the tax certificate is made by the public notary, he/she is required to attach the mandate given by the taxpayer (electronically signed).

The electronic tax attestation certificates will bear the digital signature of the head of the directorate. The original document is the one in electronic format. 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 protected under Law no. 455/2001 regarding the electronic signature and will produce the same effects as an act in authentic form.

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