Descarca catalogul - ALB

categories, as defined in RNTR 2, except:
a) vehicles owned by diplomatic missions, consular offices and members thereof, and other
organisations and foreign individuals having diplomatic status, which operate in Romania;
b) vehicles that are customised to accommodate the needs of disabled persons, for the
transportation of persons with severe and profound disabilities, as defined in Law 448/2006 on the
protection and promotion of the rights of persons with disabilities, republished, as subsequently
amended and completed;
c) vehicles for use by the armed forces, state security forces, police, Gendarmerie, border
police and fire fighters;
d) vehicles defined according to the RNTR 2 as vehicles for ambulance and medical services,
vehicles equipped for emergency aid and special vehicles for extrication services and fire fighting;
(2) The exception provided in paragraph (1), b) applies only to a single vehicle purchased during
a 5-year period and if the vehicle is owned by a disabled person.
(3) The special alterations to the vehicles are registered by the “Romanian Car Registry”
Autonomous Administration in the identity card of the vehicle.
(4) The list of special alteration to the vehicle list is provided in RNTR 7.
(5) Vehicles with transmission that can operate in automatic mode, owned by people with
disabilities, according to paragraph (1), letter b) fall into the category of vehicles that are exempt
from tax, provided that the provisions of paragraph (3) are observed.
(6) The category of vehicles mentioned under paragraph (1), d) includes only those vehicles
provided with special equipment required to perform ambulance and medical services, extrication
or fire fighting services, and which are entered in the records of the ambulance stations, of mobile
emergency and resuscitation services, and of the inspectorates for emergency situations . The same
category includes the vehicles provided with special equipment required to perform ambulance and
medical services, as well as fire fighting services, owned by economic operators.
Article 4 - (1) The tax shall have to be paid under the following circumstances:
a) when a vehicle’s first owner in Romania has such title to property recorded in the registry
books of the competent authorities, according to the laws in force, and when the related registration
certificate and registration number are issued;
b) when a vehicle re-enters into service, after the expiry of an exception or exemption
provided for in Article 3 and 8;
c) when the vehicle is reinsertion into the national fleet if, when removed from the national
fleet, the residual value of the tax was reimbursed to the owner, in accordance with Article 7.
(2) The tax payment obligation occurs when the title to property over a used motor vehicle
is first transcribed in Romania, and for which the passenger car and motor vehicle special tax or the
motor-vehicle pollution tax has not been paid according to Law 571/2003, as subsequently amended
and completed, and which is not included in the category of vehicles excepted or exempted from
such tax, under the legislation in force at the time of registration.
Article 5 - (1) The competent tax authority calculates the tax based on the documents that proof
of the title to property of the vehicle and using the tax computing elements of the charge, filed by
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