Descarca catalogul - ALB

(3) The tax reduction rate, provided in Annex No. 4, is determined according to the age of the
vehicle.
(4) When the tax is calculated, additional reductions may be made, apart from the tax reduction
provided in Annex No. 4, depending on the deviations from the norm of the element/elements
substantiating the establishment of the fixed rate, if the person requesting registration or, as
appropriate, the first transcription of the title to property of a used motor vehicle, declares that the
actual annual average use of the vehicle in question is greater than the annual average use deemed
standard for that category of vehicles, according to the guidelines that support the enforcement of
this law. In this case, the tax calculation is based on the tax rate reduction resulting from the rate
provided in Annex No. 4, increased by the additional reduction rate provided in Annex No. 5. When
the new reduction rate is higher than 90%, the 90% reduction rate shall apply.
(5) The amount of the tax to be paid, calculated according to paragraph (1), may be adjusted
when the person that requests the registration or, if applicable, the first transcription of the title to
property of a used motor vehicle is able to prove, based on the technical expertise conducted by the
“Romanian Car Registry” Autonomous Administration, that the depreciation of the used vehicle is
greater, according to the guidelines that support the enforcement of this law.
(6) The age of the vehicle is calculated based on the date when first registered.
(7) When the person who requests the registration or the first transcription of the title to property
over the vehicle is unable to prove the registration date of the vehicle, the production year shall be
taken into account for tax calculation purposes.
Article 7 - (1) The taxpayer who has paid the tax shall be reimbursed its residual value according
to paragraph (3), if a motor vehicle for which the motor-vehicle motor-vehicle pollution tax, as
defined in Article 2 letter k), or the tax under this Law have been paid in Romania, is subsequently
removed from the national fleet.
(2) The residual value of the tax is the tax that would have been paid for the vehicle in question, if
it had been registered as soon as removed from the national fleet.
(3) The tax shall be reimbursed​further to the request of the taxpayer, based on the following
documents:
a) a document proving that the applicant was the last owner of the vehicle removed from
the national fleet;
b) proof that the vehicle was written off. Due amount = C x D x (100 - E), 100.
(4) The reimbursement application is submitted to the competent tax authority.
(5) If the tax residual value, calculated as specified under this article, is higher than the tax paid
when the vehicle is registered in Romania, the residual value calculated proportionally to the paid
tax shall be refunded.
Article 8 - (1) No tax is due when vehicles:
a) are included in the historic vehicle category, as defined by the laws in force;
b) are given to educational, healthcare and cultural institutions, ministries, other public
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