This procedure regulates the manner of obtaining the tax certificate for legal entities within the City Hall of Ștefănești through the Local Taxes and Fees Office.

(1) The tax attestation certificate is issued by the local tax authority, upon 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, according to the delegation given by the taxpayer.

(2) The tax attestation certificate is issued based on the data contained in the local tax authority's records of fiscal claims and includes outstanding tax obligations and, where applicable, tax obligations due until the first day of the month following the request submission, 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 tax attestation certificate is issued within a maximum of 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 ownership of buildings, land, and means of transportation, the owners of the assets being transferred must present tax attestation certificates confirming the payment of all liabilities owed to the local budget of the administrative-territorial unit in whose area the asset being transferred is fiscally registered.

- The obligations are considered paid at the moment the treasury account of the City Hall of Ștefănești has been debited and this fact is also reflected in the fiscal records of the issuing institution.

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