Braila City Hall*

This procedure regulates the method of obtaining the fiscal attestation certificate for legal entities.

• The fiscal 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 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.
  
• The fiscal attestation certificate is issued based on the data contained in the record of fiscal claims of the local tax authority and includes outstanding tax obligations and, as the case may be, tax obligations due by 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 present in the records of the local tax authority for recovery purposes.
• The fiscal attestation certificate is issued within no more than two working days from the date of request and is valid for 30 days from the date of issuance.
• For the transfer of ownership rights over buildings, land, and means of transport, the owners of the assets to be transferred must present fiscal attestation certificates certifying the payment of all obligations owed to the local budget of the administrative-territorial unit in whose area the transferred asset is fiscally registered.
• For the asset to be transferred, the owner must pay the tax owed for the year in which the asset is transferred, except in cases where the tax for the transferred asset is owed by another person than the owner.

This procedure regulates the manner of issuing certificates of fiscal attestation regarding taxes, local taxes, and other revenues owed to the local budget, in the case of individuals. The certificate of fiscal attestation represents an administrative fiscal information document issued based on the data contained in the fiscal claims record of the local fiscal authority local and includes outstanding fiscal obligations and, as applicable, fiscal 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 existing in the records of the local fiscal authority for recovery purposes.

• The conditions for issuing certificates of fiscal attestation are those provided by Law no. 227/2015 regarding the Fiscal Code and Law no. 207/2015 regarding the Fiscal Procedure Code.
• For the transfer of ownership rights over buildings, land, and means of transport, the payment of all overdue obligations and the full payment for the asset to be transferred is required.
• If the public notary is authorized by the taxpayer to obtain the certificate of fiscal attestation for the sale of real estate, the public notary will attach to the application for the issuance of the certificate of fiscal attestation (which will be electronically signed by him/her) the authorization given by the seller for this purpose.
• Certificates of fiscal attestation for succession proceedings will be requested by the Notarial Office where the succession will be debated, documents will be electronically signed by the public notary.
• The certificate of fiscal attestation is issued within a maximum of two working days from the date of the request.

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​The procedure establishes the method for creating an account for economic agents (commercial companies) in the National Electronic Online Payment System (ghiseul.ro) for the purpose of viewing tax obligations to the local budget of Brăila Municipality online, as well as paying them.

Paying by card directly on the internet via ghiseul.ro offers users numerous advantages such as:

• Comfort, speed, and geographical and time independence.
• Security ensured by a site secured to high standards regarding online card transactions.
• The possibility to pay local taxes and fees for all properties owned in Romania, provided the administrative-territorial unit where the property is located is enrolled in the system.
• No commission is charged.