The procedure is addressed to legal entities owning real estate 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 Sibiu Local Fiscal Directorate at the request of the taxpayers based on an application for issuing the tax certificate, completed and signed with extended electronic signature or at the request of public authorities in 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 delegation given by the taxpayer.

In the case of the transfer of ownership over buildings, land, and means of transport, the tax certificate must certify the payment of all tax obligations due 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 tax due for the year in which the asset is transferred. The certificate may be presented by the taxpayer, in original or in a legalized copy, to any applicant.

Other information:

In case the request for the tax certificate is made by the public notary, he is required to attach the delegation given by the taxpayer (electronically signed).

If the applicant is a person other than the company's associate or administrator, the approval given by the legal entity owner of the real estate or movable good (electronically signed) must also be attached.

Electronic tax attestation certificates will bear the digital signature of the head of the directorate. The original document is the electronic format. This can be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format. Any modification to the electronic tax attestation certificates leads to the loss of their validity.

The electronically signed document is protected under Law no. 455/2001 regarding electronic signature and will have the same effects as the document in authentic form.

The tax attestation certificate is issued within no more than two working days from the date of the request and is valid for 30 days from the date of issue.