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 a 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 Bârlad City Hall, regardless of the duration of possession of the respective means of transport, even if, on the same day, immediately after acquisition, the alienation of this taxable object takes place.

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

− alienation of the means of transport;

− removal of the means of transport from circulation;

− removal of legal entity taxpayers from fiscal records, as a result of a bankruptcy closure court decision;

− 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 their domicile, headquarters/working point.