Town Hall of Horia Commune Neamt*

This procedure regulates the manner of registering means of transport in the fiscal records, for the purpose of establishing the tax on means of transport, owned by both natural and legal persons. The method 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; they are 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.