Issuance of tax attestation certificates regarding local taxes, fees, and other revenues owed to the local budget, in the case of individuals*
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This procedure regulates the manner of issuing tax attestation certificates regarding taxes, local fees, and other revenues owed to the local budget, in the case of individuals. The tax attestation certificate – represents a fiscal administrative document for information which is issued based on the data included in the records of fiscal claims of the local tax authority and contains outstanding fiscal obligations and, as the case may be, fiscal obligations due up to the first day of the month following the submission of the request, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery.
*Consequently, the applicant will obtain a tax attestation certificate only if they are up to date with the payment of obligations owed to the local budget.
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In the case of a dispute between the beneficiary and the competent authority, the provisions of common law shall apply.
Competent entities
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