Issuance of tax attestation certificates regarding local taxes, duties, and other revenues owed to the local budget, in the case of individuals*

Details

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.

The certificate of fiscal attestation is issued based on the data contained in the tax claims record of the local tax authority and includes outstanding tax obligations and, as 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 records of the local tax authority for recovery.

The certificate of fiscal attestation 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 issue.

For the transfer of ownership of buildings, land, and means of transport, the owners of the goods to be transferred must present certificates of fiscal attestation attesting the payment of all obligations owed to the local budget of the administrative-territorial unit in whose jurisdiction the transferred asset is fiscally registered. For the asset being 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 transferred asset is owed by a person other than the owner. The presentation of certificates of fiscal attestation may be replaced by the electronic verification of the status of owed tax obligations.

For acquiring ownership of buildings, land, and means of transport, buyers who acquire the assets must present certificates of fiscal attestation attesting the payment of all obligations owed to the local budget of the administrative-territorial unit where they have their domicile, headquarters, or place of business, as applicable. The presentation of certificates of fiscal attestation may be replaced by the electronic verification of the status of owed tax obligations.

Documents by which buildings, land, or means of transport are transferred, in violation of the above provisions, are null and void.

*

Entitled persons

Regulated professions

Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-

Request*

Descarcă

Formular tipizat

obligatoriu cu semnatură digitală disponibil și prin OOTS

For the issuance of the fiscal attestation certificate, the following form must be completed and signed electronically 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)*

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 are electronically attached, as applicable: - the identity document; the birth certificate (in the case of a minor owner who does not have an identity card, in which case the application will be completed by their legal guardian); the fiscal registration certificate (a document by which the fiscal identification number/fiscal registration code is individualized and is used in cases where the taxpayer does not have a personal numeric code). 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 representing taxpayers in their relationship with the local tax authority, the following documents must be attached electronically: the power of attorney and the representative’s identity document. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the power of attorney. For compliance with the original, the representative’s identity document will be electronically signed with a qualified electronic signature by the appointed representative.*

Supporting documents*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

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

Issued documents

Denumire

Tip document

Descarcă

-

Certificate of fiscal attestation (issued in 2 working days)*

obligatoriu cu semnatură digitală disponibil și prin OOTS

Fees

Title

Payment method

Value

Currency