The procedure is addressed to legal entities owning real estate who have a qualified certificate with extended electronic signature and who request the issuance of the tax attestation certificate. The tax attestation certificate is issued by the Taxes and Fees Department of Mogosoaia City Hall at the request of taxpayers based on an application for issuing the tax certificate, completed and signed with an extended electronic signature, or at the request of public authorities in the cases and 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.
In the case of alienation of the ownership right over buildings, land, and means of transport, the tax certificate must attest the payment of all tax obligations owed to the local public administration authority in whose jurisdiction 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 certificate can be presented by the taxpayer, in original or in notarized copy, to any applicant.