Issuing certificates of fiscal attestation regarding taxes, local taxes, and other incomes owed to the local budget, in the case of individuals*

Details

This procedure regulates the manner of issuing tax attestation certificates regarding taxes, local fees and other revenues owed to the local budget, in the case of individuals. The tax attestation certificate – represents a fiscal administrative information act which is issued based on the data contained in the local fiscal authority’s record of tax claims and includes outstanding fiscal obligations and, as the case may be, fiscal obligations due until the first day of the month following the submission of the request, as well as other budgetary claims individualized in enforcement titles issued according to the law and existing in the records of the local fiscal authority for recovery.

*Consequently, the applicant will obtain a tax attestation certificate only if he is up to date with the payment of obligations owed to the local budget.

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Entitled persons

Regulated professions

Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-

Identification documents*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents shall be attached electronically, as applicable: - identity document; - birth certificate (in the case of a minor owner who does not have an identity card, in which case the application will be filled out by the legal guardian); - tax registration certificate (the document by which the tax identification number/tax registration code is individualized and is used in case the taxpayer does not have a personal identification number) For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

Representation documents*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

For the representation of taxpayers in their relationship with the local tax authority, the following documents must be attached electronically: the authorization and the identity document of the authorized person. The authorization must be electronically signed with a qualified electronic signature by the person granting the authorization. For compliance with the original, the identity document of the authorized person must be electronically signed with a qualified electronic signature by the authorized person.*

Supporting documents*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

For the issuance of a tax attestation certificate, the following supporting documents shall be attached electronically, as applicable: - the death certificate of the person for whom the inheritance is being settled; - supporting documents proving the individual's capacity to obtain the tax attestation certificate, as applicable (certificate of heir/legatee status; heir/legatee certificate; birth certificate; marriage certificate; final and irrevocable/final and enforceable court decision; letter from the public notary requesting the tax attestation certificate, in the case of requests made by the notary). For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

Request*

Descarcă

Formular tipizat

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For the issuance of the fiscal attestation certificate, the following form must be completed and electronically signed with a qualified electronic signature: - Application for the issuance of a fiscal attestation certificate for individuals regarding taxes, local taxes and other revenues owed to the local budget - model 2016 ITL 010 (Annex no. 1)*

Issued documents

Denumire

Tip document

Descarcă

-

Fiscal attestation certificate (issued within 2 working days)*

obligatoriu cu semnatură digitală disponibil și prin OOTS

Fees

Title

Payment method

Value

Currency