​This procedure regulates the manner of issuing fiscal attestation certificates regarding local taxes, fees, and other revenues owed to the local budget, in the case of individuals. The fiscal attestation certificate – represents an administrative tax act which is issued based on the data contained in the record of tax claims of the local tax authority and includes outstanding tax obligations and, where applicable, tax obligations due until the first day of the month following the submission of the request, 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 purposes.