This procedure regulates the way of obtaining the tax certificate for legal entities within the Ștefănești City Hall through the Local Taxes and Duties Office.

(1) The tax 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 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.

(2) The tax attestation certificate is issued based on the data contained in the record of tax claims of the local tax authority and includes outstanding tax obligations and, as the case may be, tax obligations due up to the first day of the month following the application submission, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery.

(3) The tax 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.

(4) For the transfer of ownership rights over buildings, land and means of transport, the owners of the goods being transferred must present tax attestation certificates certifying the payment of all obligations owed to the local budget of the administrative-territorial unit where the transferring asset is fiscally registered.

- Obligations are considered paid at the moment when the account of the Ștefănești City Hall treasury is debited and this is also reflected in the fiscal records of the issuing institution.

(5) For the asset being transferred, the owner must pay the tax due for the year in which the asset is transferred, except where for the transferred asset, the tax is owed by another person than the owner.