This procedure regulates the method of registration in the fiscal records of means of transport, for individuals and legal entities. Any individual or legal entity that has its fiscal domicile in the Municipality of Bârlad and has acquired/alienated the ownership right over a means of transport is obliged to submit the fiscal declaration to the Taxes and Duties Service within the City Hall of the Municipality of Bârlad, regardless of the duration of ownership of the respective means of transport, even in the case where, on the same day, immediately after acquisition, the alienation of this taxable item takes place.

The tax on means of transport is owed for the entire fiscal year by the person who holds the ownership right over a means of transport registered or recorded in Romania on December 31st of the previous fiscal year and ceases to be owed starting from January 1st of the following fiscal year in the following situations:

− alienation of the means of transport;

− removal of the means of transport from circulation;

− deletion of legal entity taxpayers from tax records, as a result of the pronouncement of a decision to close bankruptcy proceedings;

− change of the taxpayer's fiscal domicile to another administrative-territorial unit.

The tax on means of transport becomes revenue to the local budget of the Municipality of Bârlad, where the taxpayer has his domicile, headquarters/work point.