This procedure regulates the manner of issuing certificates of fiscal attestation regarding taxes, local taxes, and other revenues owed to the local budget, in the case of individuals. The certificate of fiscal attestation represents an administrative fiscal information document issued based on the data contained in the fiscal claims record of the local fiscal authority local and includes outstanding fiscal obligations and, as 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 existing in the records of the local fiscal authority for recovery purposes.

• The conditions for issuing certificates of fiscal attestation are those provided by Law no. 227/2015 regarding the Fiscal Code and Law no. 207/2015 regarding the Fiscal Procedure Code.
• For the transfer of ownership rights over buildings, land, and means of transport, the payment of all overdue obligations and the full payment for the asset to be transferred is required.
• If the public notary is authorized by the taxpayer to obtain the certificate of fiscal attestation for the sale of real estate, the public notary will attach to the application for the issuance of the certificate of fiscal attestation (which will be electronically signed by him/her) the authorization given by the seller for this purpose.
• Certificates of fiscal attestation for succession proceedings will be requested by the Notarial Office where the succession will be debated, documents will be electronically signed by the public notary.
• The certificate of fiscal attestation is issued within a maximum of two working days from the date of the request.

​