This procedure regulates the method of obtaining the fiscal attestation certificate for legal entities.

• The fiscal attestation certificate 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, according to the delegation given by the taxpayer.
  
• The fiscal attestation certificate is issued based on the data contained in the fiscal claims record of the local tax authority and includes outstanding tax obligations and, as applicable, tax obligations due until the first day of the month following the submission of the application, as well as other individualized budget claims specified in enforceable titles issued according to law and existing in the records of the local tax authority for recovery purposes.
• The fiscal attestation certificate 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.
• For the transfer of ownership rights over buildings, land, and means of transport, the owners of the goods to be transferred must present fiscal attestation certificates confirming the payment of all obligations owed to the local budget of the administrative-territorial unit where the fiscal registration of the goods to be transferred is located.
• For the asset to be transferred, the owner must pay the tax owed for the year in which the asset is transferred, except in cases where the tax for the asset to be transferred is owed by a person other than the owner.