Tax declaration for determining the tax on means of transport for natural persons/legal entities*
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This procedure regulates the method for registering means of transport in fiscal records, for the purpose of establishing the tax on means of transport owned by both individuals and legal entities. The manner of fulfillment is provided by art. 468 - 472 of the Fiscal Code, as follows: any person who owns a means of transport registered or recorded in Romania owes an annual tax for it; the person is obliged to submit the fiscal declaration within 30 days from registration/recording; the tax is paid to the local budget where the person has their domicile or headquarters, in two equal installments by March 31 and September 30 inclusive; its calculation is carried out according to art. 470 of the law.
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* this procedure cannot be challenged or contested
* The taxpayer who feels their rights have been infringed may file a tax appeal within 45 days from the communication of the administrative act in accordance with art. 268 Fiscal Procedure Code; afterwards, they may notify the judicial authorities in accordance with the Civil Procedure Code and common law provisions.
Competent entities
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