Pay on behalf of the client.
A BEJ or notarial office pays the tax at the client's request, but the firm stays on as the issuer of the deed. Sigilia records the client as the payer on the receipt, keeps the firm as the issuer, and includes every field required by OUG 80/2013: parties, court, legal basis, amount, date. The receipt slots into the client's case file without exposing the firm's internal payment infrastructure.