Removal from the tax records of vehicles owned by individuals/legal entities*
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National
This procedure regulates the method of deregistration from the tax records of means of transport, for individuals and legal entities. Any individual or legal entity that has its tax residence in the Municipality of Bârlad and has transferred the ownership right of a means of transport is required to submit the tax declaration to the Taxes and Duties Service within the 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 of a means of transport registered or recorded in Romania as of December 31 of the previous fiscal year and ceases to be due 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 tax records, following the pronouncement of a closure sentence in bankruptcy proceedings;
− change of the taxpayer's tax domicile to another administrative-territorial unit.
*Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
Denumire
Tip document
Descarcă
Title
Payment method
Value
Currency
You have the right to file appeals against tax administrative acts according to Title VIII of Law 207/2015 regarding the Fiscal Procedure Code, with subsequent additions and amendments.
*Competent entities
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