Electronic submission of declarations regarding obligations to the environmental fund

Official newsletter of Legally Binding – law firm

In the Official Gazette no. 626 of June 27, 2022, the Order of the Minister of the Environment no. 1642, which amends and completes Order no. 572/2019, for the submission of declarations regarding obligations to the Environmental Fund by electronic means of remote transmission. The order enters into force on 01.07.2022. The new amendments establish the obligation of taxpayers to submit declarations regarding obligations to the Environmental Fund exclusively by electronic means of remote transmission, starting from 01.07.2022. After this date, they will no longer be able to be sent in physical format to the Environmental Fund Administration.

Electronic submission of declarations regarding obligations to the environmental fund

LEGALLY BINDING

Also, in the situation where it is requested to generate an access account in the IT application of the AFM, the written request of the legal representative together with the document attesting the quality of legal representative or the notarial power of attorney granted to a person authorized by the legal representative will be sent exclusively in electronic format, through the service “Filing online declarations”. The access account allows the user to obtain tax information on: a) the history of the statements communicated; b) the statement of payments made to the Environmental Fund; c) the notifications related to the administration of the access account, the confirmation of the declarations regarding the obligations to the Environmental Fund submitted by electronic means of remote transmission, as well as related to administrative-fiscal documents, procedural documents and other documents or information communicated by the Administration of the Fund for Environment. In addition, starting from 01.07.2022, the user will be able to: An element of novelty, which will certainly generate interpretations, is related to the amendment of art. 6 para. 5 of Order 572/2019. Initially, this article provided for the possibility for the taxpayer to express his option, through the notarial power of attorney submitted to the AFM, to be notified in electronic format of administrative-fiscal documents, including execution documents or other documents issued by the AFM. The new Order 1642/2022 tries to establish an obligation for the taxpayer to express his consent for the administrative-fiscal acts of the AFM to be issued and communicated to him in electronic format, in his access account, which would mean that all procedural deadlines of communication of administrative – fiscal documents would run from the date on which these documents are transmitted by the AFM to the access account of the economic operator opened in the AFM platform. The modification of the article is however interpretable, in the sense that, although the expression “may expresses his agreement regarding the option of issuing and communicating tax administrative documents in electronic format”, with the expression “will express his agreement regarding the option of issuing and communicating tax administrative documents electronically”, the new provision that induces the idea of ​​an obligation regarding the expression of consent for the issuance and communication of administrative-tax documents electronically, must in fact be interpreted also in the sense of an option, “will express his agreement regarding the option of issuance and communication” (…). It therefore follows that the economic operator still retains the right to opt for the issuance and communication of administrative-fiscal documents in electronic format, through the AFM platform, in the taxpayer’s access account, as also provided by art. 47 para. 15 Fiscal Code. But he will have to express such an option (in the sense of agreement or disagreement) in writing, expressly. A welcome and important change is that, starting from 01.07.2022, taxpayers can submit rectification declarations through the AFM service “Submission of online declarations”. They will be transmitted electronically, from the taxpayer’s access account and will be accompanied by supporting documents, signed with a qualified electronic signature, uploaded to the portal as attachments. AFM will analyze the rectification statements and the supporting documents and if it approves them, it will send an electronic confirmation message to the e-mail addresses indicated in the taxpayer’s request to open the access account. In this sense, it would have been useful if, together with this amendment, a special deadline for resolving rectification statements was established to ensure procedural predictability, transparency and non-discrimination.

Denisa Benga – MANAGING PARTNER

0723 765 882

denisa.benga@legally-binding.ro

Dna. avocat Denisa Benga detine o expertiza vasta de mai bine de 12 ani in
domeniul specializat al gestionarii deșeurilor, un domeniu de nisa, care a
evoluat semnificativ in ultimii ani, odata cu extinderea si severizarea cadrului
normativ la nivel European, transpus in mare parte si la nivel national. Complexitatea domeniului protectiei mediului, cu precadere al celui privind gestionarea deseurilor (ambalaje, echipamante electrice si electronice, baterii, textile, depozite de deseuri, procese de colectare, reciclare si valorificare, implementareproceduri la nivel de autoritati publice locale) si permanenta inovare a companiilor pentru identificarea celor mai eficiente solutii care sa sprijine implementarea etapizata si ambitioasa aprincipiilor economiei circulare la nivel european determina implicit pentru acestea o permanenta expunere la riscuri sanctionatorii, in cadrul demersurilor strategice proprii de conformare cu obligatiilede mediu, din care decurg atat implicatii de natura contenciosului administrativ, cat si de natura fiscala- parte din obligatiile de mediu generand sanctiuni semnificative, supuse unui cadru de reglementare care urmeaza regimul juridic reglementat de Codul de procedura fiscala.
Dna Denisa Benga este recunoscuta in domeniul consultantei de mediu nu numai pentru solutiile „out of the box” oferite clientilor in situatii complexe, dar si pentru solutiile favorabile obtinute in litigiile administrative si fiscale cu autoritatile publice de mediu si fiscale, care au condus la modificarea practicii si legislatiei de mediu si fiscale si pentru activitatea sustinuta pe plan legislativ, privind demersuri de „lege ferenda” soldate cu succes, in sensul armonizarii cadrului legislativ national cu cel european in domeniul gestionarii deseurilor.

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