The present procedure regulates the method of removal from the fiscal records of means of transport, for natural and legal persons. Any natural or legal person who has their fiscal domicile in Bârlad Municipality and has alienated the ownership right of a means of transport is obliged to submit the fiscal declaration to the Taxes and Fees Service of Bârlad Municipality City Hall.

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 as of December 31st of the previous fiscal year and ceases to be owed starting 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;

− removal of legal entity taxpayers from fiscal records, as a result of a judgment closing the bankruptcy procedure;

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