The procedure is addressed to legal entities that own real estate assets, have a qualified certificate with an extended electronic signature, and request the issuance of the fiscal attestation certificate. The fiscal attestation certificate is issued by the Taxes and Fees Department of Mogosoaia City Hall at the request of taxpayers based on an application for the issuance of the fiscal certificate, completed and signed with an extended electronic signature, or 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.
In the case of transferring the ownership right over buildings, land, and means of transportation, the fiscal certificate must certify the payment of all tax obligations owed to the local public administration authority in whose jurisdiction the asset being transferred is fiscally registered. For the asset being transferred, the owner must pay the tax due for the year in which the asset is transferred. The certificate can be presented by the taxpayer, in original or in notarized copy, to any applicant.