This procedure regulates the method of registration in the fiscal record 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 of a means of transport is required to submit the tax declaration to the Taxes and Fees Service within the Bârlad City Hall, regardless of the duration of ownership of the respective means of transport, even if, 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 of a means of transport registered or recorded in Romania as of December 31 of the previous fiscal year and ceases to be owed starting January 1 of the following 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 fiscal records as a result of the pronouncement of a judgment closing the bankruptcy procedure;

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

The tax on means of transport becomes revenue to the local budget of the Municipality of Bârlad, where the taxpayer has their domicile, headquarters/place of business.