The procedure is addressed to legal entities that own real estate and hold a qualified certificate with an extended electronic signature, and who request the issuance of the fiscal attestation certificate. The fiscal attestation certificate is issued by the Taxes and Duties Department of Mogosoaia City Hall at the request of taxpayers based on an application for the issuance of the fiscal certificate, filled out and signed with an extended electronic signature, or 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 authorization given by the taxpayer.
In the case of the transfer of ownership of buildings, land, and vehicles, the fiscal certificate must attest the payment of all fiscal obligations due to the local public administration authority where the property being transferred is fiscally registered. For the property being transferred, the owner must pay the tax due for the year in which the property is transferred. The certificate can be presented by the taxpayer, in original or notarized copy, to any requester.