(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 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.

(2) The certificate of fiscal attestation is issued based on the data included in the record of tax claims of the local tax authority and includes outstanding tax obligations and, where applicable, 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 record of the local tax authority for recovery purposes.

(3) The certificate of fiscal attestation 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.

(4) For the transfer of ownership rights over buildings, land, and means of transport, the owners of the goods to be transferred must present certificates of fiscal attestation certifying the payment of all payment obligations owed to the local budget of the administrative-territorial unit in which the transferred good is fiscally registered.

(5) For the good being transferred, the owner of the good must pay the tax owed for the year in which the good is transferred, except in the case where, for the good being transferred, the tax is owed by a person other than the owner.