The tax attestation certificate is issued based on the data included in the records of fiscal claims of the competent central fiscal authority and includes the outstanding tax obligations existing in the balance on the last day of the month preceding the submission of the application and not extinguished until the date of its issuance, as well as other budgetary claims individualized in enforceable titles issued according to the law and existing in the records of the central fiscal authority for recovery.

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