The procedure is addressed to individuals who own movable or immovable property and request the issuance of the tax attestation certificate.

The tax attestation certificate is issued by the Tax Attestation Certificate Department within the City Hall of Pitești Municipality, at the taxpayer's request, based on an application for the issuance of the tax attestation certificate, completed and signed by the applicant.

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.

For the alienation of ownership rights over buildings, land, and means of transport, the owners of the assets to be alienated must present tax attestation certificates certifying the payment of all payment obligations owed to the local budget of the administrative-territorial unit in which the asset to be alienated is fiscally registered. For the asset to be alienated, the owner must pay the tax due for the year in which the asset is alienated.

The owners of assets who alienate means of transport do not have to present the tax attestation certificate if they use the form of contract for the alienation-acquisition of a means of transport (model 2016 ITL-054) approved by Order no. 1069/1578/114 of 28.07.2016 for alienation.

Any individual or legal entity may request from the tax authorities the tax attestation certificate or documents certifying the tax status of a taxpayer only with the express and unequivocal consent of the taxpayer concerned.

Whenever the succession of a deceased individual is being settled, the public notary is obliged to request from the local tax authority the tax attestation certificate for the individual for NB: whom the succession is being settled. The documents will be signed with a qualified electronic signature by the public notary.

The tax attestation certificate is issued within two working days from the date of request and is valid for 30 days from the date of issuance.

Electronic tax attestation certificates will bear the qualified electronic signature and are assimilated to authentic documents. The original document is the one in electronic format. It can be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format.