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

Details

This procedure regulates the method of issuing tax attestation certificates regarding local taxes, duties, and other revenues owed to the local budget, in the case of natural persons. The tax attestation certificate – represents a fiscal administrative act for information which is issued based on the data included in the tax claims records of the local tax authority and includes outstanding tax obligations and, as the case may be, tax obligations due until 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 recorded in the local tax authority's records for recovery purposes.

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Entitled persons

Regulated professions

Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-

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 to be electronically attached, as applicable: - the identity document; the birth certificate (in the case of a minor owner who does not possess an identity card, in which case the request will be filled in by their legal guardian); the tax registration certificate (the document by which the tax identification number/tax registration code is individualized and is used in the case where the taxpayer does not have a personal identification number). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

Representation documents*

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Scanned document

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For representing taxpayers in their relationship with the local tax authority, the following documents are electronically attached: the power of attorney and the identity document of the authorized person. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authorization. For compliance with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

Supporting documents*

Descarcă

Scanned document

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For the issuance of a tax attestation certificate, the following supporting documents shall be attached electronically, as appropriate: - the death certificate of the person whose succession is being debated; - supporting documents showing the individual’s capacity to obtain the tax attestation certificate, as appropriate (certificate of heir/legatee status; certificate of heir/legatee; birth certificate; marriage certificate; final and irrevocable court decision/final and enforceable court decision; letter from the public notary requesting the issuance of a tax attestation certificate, in case of requests made by the notary). For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

Request*

Descarcă

Formular tipizat

obligatoriu cu semnatură digitală disponibil și prin OOTS

For the issuance of the tax attestation certificate, the following form must be completed and electronically signed with a qualified electronic signature: - Application for the issuance of a tax attestation certificate for individuals regarding taxes, local fees and other revenues owed to the local budget-model 2016 ITL 010 (Annex no. 1)*

Issued documents

Denumire

Tip document

Descarcă

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Fiscal certificate*

obligatoriu cu semnatură digitală disponibil și prin OOTS

Fees

Title

Payment method

Value

Currency