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

(1) The fiscal attestation certificate 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 authorization given by the taxpayer.

(2) The fiscal attestation certificate is issued based on the data contained in the records of fiscal claims of the local tax authority and includes outstanding fiscal obligations and, as appropriate, fiscal 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 fiscal 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 right over buildings, land, and vehicles, the owners of the goods to be transferred must present fiscal attestation certificates certifying the payment of all payment obligations due to the local budget of the administrative-territorial unit in whose jurisdiction the transferred good is fiscally registered.

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

(5) For the good to be transferred, the owner must pay the tax owed for the year in which the good is transferred, except in the case where, for the good to be transferred, the tax is owed by another person than the owner.