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.