(1) The certificate of fiscal attestation is issued by the local tax authority, at 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 certificate of fiscal attestation is issued based on the data contained in the records of tax claims of the local tax authority and includes outstanding tax obligations and, as the case may be, tax obligations due until the first day of the month following the submission of the request, 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 certificate of fiscal attestation is issued within no more than two working days from the date of the request and is valid for 30 days from the date of issuance.

(4) For the alienation of ownership of buildings, land, and means of transport, the owners of the goods to be alienated must present certificates of fiscal attestation proving the payment of all payment obligations owed to the local budget of the administrative-territorial unit in which the goods to be alienated are fiscally registered.

(5) For the good to be alienated, the owner of the good must pay the tax due for the year in which the good is alienated, except in cases where for the good to be alienated the tax is owed by a person other than the owner.