This procedure regulates the method of registration in the tax records of means of transport, for individuals and legal entities. Any individual or legal entity that has its tax domicile in the Municipality of Bârlad and has acquired/alienated the ownership right over a means of transport is obligated to submit the tax declaration to the Taxes and Fees Service within the Bârlad Municipality City Hall, regardless of the duration of ownership of the respective means of transport, even in the event that, on the same day, immediately after acquisition, the alienation of this taxable object occurs.

The tax on means of transport is owed for the entire fiscal year by the person who owns the right of ownership over a means of transport registered or enrolled in Romania as of December 31 of the previous fiscal year and ceases to be owed starting from January 1 of the next 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 the tax records, as a result of the issuance of a bankruptcy closure judgment;

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

The tax on means of transport is considered revenue to the local budget of the Municipality of Bârlad, where the taxpayer has domicile, headquarters/working point.