This procedure regulates the method of issuing tax attestation certificates regarding taxes, local taxes, and other revenues owed to the local budget, in the case of individuals. The tax attestation certificate – represents an administrative tax act of information which is issued based on the data included in the records of tax receivables 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 application submission, as well as other budgetary receivables individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery purposes.

*Consequently, the applicant will obtain a tax attestation certificate only if they are up to date with the payment of obligations owed to the local budget.