(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, based on a delegation given by the taxpayer.

(2) The certificate of fiscal attestation is issued based on the data entered in the tax claims records 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 budgetary 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 property rights over buildings, land, and means of transport, the owners of the goods being transferred must present certificates of fiscal attestation certifying the payment of all payment obligations owed to the local budget of the administrative-territorial unit in whose jurisdiction the asset being transferred is fiscally registered.

(5) For the asset being transferred, the owner must pay the tax due for the year in which the asset is transferred, except in cases where the tax for the asset is owed by a person other than the owner.