​This procedure regulates the manner of issuing certificates of fiscal attestation regarding taxes, local fees and other revenues owed to the local budget, in the case of individuals. The certificate of fiscal attestation – represents a fiscal administrative act for information which is issued based on the data contained in the fiscal claims records of the local fiscal authority and includes outstanding fiscal obligations and, where applicable, fiscal 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 recorded by the local fiscal authority for recovery.