This procedure regulates the manner of deregistration from the fiscal records of means of transport, for natural persons and legal entities. Any natural person or legal entity that has its fiscal domicile in the Municipality of Bârlad and has transferred ownership of a means of transport is obliged to submit the fiscal declaration to the Taxes and Duties Service within the Bârlad City Hall.

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

− alienation of the means of transport;

− deregistration of the means of transport from circulation;

− deregistration of legal entity taxpayers from fiscal records, as a result of the issuance of a court decision to close the bankruptcy proceedings;

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