(1) 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.

(2) The certificate of fiscal attestation is issued based on the data contained in the records of tax claims 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 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 certificate of fiscal attestation is issued within no more than 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 assets to be transferred must present certificates of fiscal attestation certifying the payment of all obligations owed to the local budget of the administrative-territorial unit in which the asset to be transferred is fiscally registered.

(5) For the asset to be transferred, the owner of the asset must pay the tax owed for the year in which the asset is transferred, except in the case where, for the asset to be transferred, the tax is owed by a person other than the owner.