Any individual or legal entity that has a fiscal domicile in the Municipality of Bârlad and has acquired/alienated the right of ownership over a land is required to submit the tax declaration to the Taxes and Fees Service, regardless of the duration of holding the respective building, even if, on the same day, immediately after acquisition, the alienation of this taxable object takes place.

In the case of acquiring a land during the year, the owner is required to submit a new tax declaration to the local tax authority in whose territorial jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1st of the following year.