In the Official Gazette (Part I) no.626 of 27 June 2022 was published Order no.1642 on the amendment and completion of the Order of the Deputy Prime Minister, Minister for the Environment, no.572/2019 for the submission of statements on obligations to the Environmental Fund by electronic means of remote transmission.
Thus, after several postponements, by the recently published regulatory act, it has been established that starting this month the environmental declaration will be submitted exclusively online.
Theoretically, the transition to online-only submission was supposed to take place from January 2020, but since then, the Environmental Fund Administration (AFM) has postponed this measure several times.
However, with the publication of Order 1642, the transition to online filing is made, clearly establishing that the printed format of the declaration is no longer accepted from 1 July 2022.
Therefore, according to the new document, declarations on obligations to the Environmental Fund are submitted exclusively by electronic means of remote transmission.
According to the new provisions, the generation of an access account in the computer application that provides the service «Online submission of declarations» is based on the written request, in electronic format, of the legal representative of the legal entity/physical person, submitted through the service «Online submission of declarations», according to Annex no.1.
APPENDIX no. 1:Request to open an access account in the “Online submission of declarations” service
Form – Request to open an account for access to the “Online submission of declarations” service
Request to open an access account in the service “Online submission of declarations”
I, the undersigned, ……………………………, holder of CNP (PERSONAL IDENTITY CODE) …………………………., as legal representative of the taxpayer/payer ………………………………….., C.U.I. (UNIQUE REGISTRATION CODE). …………………………, with e-mail address ……………………. and mobile phone number …………………….., confirm my intention to access the service “On-line submission of declarations” for the mentioned taxpayer/payer and request the generation of the access account and user password.
| Date: ………………… | Name of taxpayer/payer ………………… Legal representative ………….. (full name) …………… |
ANNEXE no. 2:Request for enrolment
Form – Request for enrolment
Request for enrolment
I, ………………………., owner of CNP (PERSONAL IDENTITY CODE) …………………………..,
as:
|_| legal representative of the taxpayer/payer……………………., C.U.I. (UNIQUE REGISTRATION CODE). …………………;
|_| the representative appointed by the notarial power of attorney given by the legal representative of the taxpayer/payer……………….., C.U.I. (UNIQUE REGISTRATION CODE). ………………………,
I request to enroll in the “Online filing” service for the taxpayer/payer:
Name: ……………………..
C.U.I. (UNIQUE REGISTRATION CODE).: ……………..
Tax domicile: …………………………..
Telephone: …………………………
Fax: ……………………………….
E-mail address: …………………………….
Main bank account: ……………………, opened at Bank ………………………….
I certify this quality by the attached documents: [upload the power of attorney]”.
|_| I declare that I accept the terms and conditions of use of the “On-line declaration submission” service.
|_| I consent to the use and processing of personal data in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data.|_| Imi exprim acordul privind primirea de informari prin posta electronica.
|_| In accordance with the provisions of article 47 paragraph (15) of Law no. 207/2015 on the Tax Procedure Code, with subsequent amendments and additions, I agree with the option of issuing by the Administration of the Environment Fund the administrative-fiscal acts / enforcement acts / other acts, in electronic form, and I opt for their communication by electronic means of remote transmission to the e-mail address …………………, knowing that these acts are considered communicated within 15 days from the date of transmission of the act to the taxpayer / payer.
I declare on my own responsibility that I have not altered the content of this document, I certify the accuracy of the data by electronically signing this file, using the qualified certificate valid at the date of the request, issued on my behalf by a qualified trustworthy service provider.
Date: ………………………
[Qualified electronic signature]
The application shall be accompanied by a document certifying the applicant’s status as legal representative.
After the request, the Administration of the Environment Fund generates an access account and a password for each legal/physical person, which it communicates to the legal representative.
After receiving the account and password, the legal representative is obliged to change the user password.
The access account will allow the legal representative to access the following functions of the service “Online submission of declarations”:
a) view the history of the declarations communicated;
b) view the status of payments made to the Environmental Fund;
c) view notifications relating to the administration of the access account, confirmation of declarations on obligations to the Environmental Fund submitted by electronic means of remote transmission, as well as administrative and fiscal acts, procedural acts and other documents or information communicated by the Administration of the Environmental Fund.
d) the request for the issuance of the certificate of fiscal attestation regarding the obligations to the Environmental Fund, in electronic form; (added by Order 1642/2022)
e) viewing and downloading the tax certificate of attestation regarding the obligations to the Environment Fund, issued in electronic form, valid with the electronic signature of the Administration of the Environment Fund. (added by Order 1642/2022)
The use of the «Online submission of declarations» service by authorized persons (legal representative / authorized representative’s proxy, holders of a qualified electronic signature) will be possible only after enrolment in the computer application, based on a notarial power of attorney attached to the enrolment application provided for in Annex no.2 of Order 572/2019.
The notarial power of attorney must include the following elements:
a) the identification data of the taxpayer/payer, if applicable;
b) the identification data of the legal representative;
c) the identification data of the natural person who will have the capacity of authorised representative for the use of the service “Submission of online declarations” provided by the Administration of the Environment Fund;
d) the e-mail address to which notifications will be sent regarding the confirmation of the declarations on the obligations to the Environmental Fund submitted by electronic means of remote transmission, as well as the communication of the documents referred to in paragraph 5 and other documents or information issued by the Administration of the Environmental Fund;
e) agreement to receive information by electronic mail;
f) acceptance of the terms and conditions of use of the service “Submission of online declarations” provided by the Administration of the Environment Fund.
We mention that in the notarial power of attorney, the legal representative will express his consent to the option of issuing, in electronic form, the administrative-fiscal acts, enforcement acts or other acts by the Administration of the Environment Fund, as well as the option of communicating these acts by electronic means of remote transmission, in accordance with the provisions of Article 47 paragraph (15) of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented.
The application for enrolment electronically signed by the Administration of the Environment Fund will be downloaded, verified and signed with qualified electronic signature by the authorized person. The enrolment application will be sent, in electronic format, to the “Online submission of declarations” service and will be accompanied by the document attesting the legal representative or the notarial power of attorney, as the case may be.
For the approval of the application, the authorized person shall send by registered letter with acknowledgement of receipt or submit directly to the Administration of the Environment Fund the notarial power of attorney, in original.
It is important to specify that any modification of the tax declarations is made by submitting the Declaration on the obligations to the Environmental Fund in electronic format, through the service “Submission of online declarations”, in compliance with the Instructions for completing and submitting the form “Declaration on the obligations to the Environmental Fund”, approved by the Order of the Deputy Prime Minister, Minister of Environment, no. 591/2017, with subsequent amendments and additions.”
The declaration on the obligations to the Environmental Fund is submitted in electronic format, through the service «Submission of online declarations», only accompanied by supporting documents proving the correctness of the data entered in the corrective declaration. The supporting documents, signed with a qualified electronic signature by the authorised person, will be uploaded to the «Online submission of declarations» service platform together with the declaration on obligations to the Environmental Fund.
If the legal conditions are met, the Administration of the Environment Fund (AFM) approves the declaration of obligations to the Environment Fund and sends an electronic confirmation message to the e-mail addresses indicated in the request for opening an access account and in the application form.
The extension of the validity of the power of attorney granted to the enrolled person is carried out by means of a new notarial power of attorney to the Administration of the Environment Fund.
The notarial power of attorney, in original, will be communicated by registered letter with acknowledgement of receipt or will be submitted directly to the Environmental Fund Administration headquarters, and its electronic form will be uploaded in the «Online declaration submission» service.
After the renewal of the qualified certificate for electronic signature by a qualified certification service provider, the enrolled person fills in the «Application for renewal of digital certificate» available in the «Online submission of declarations»service, which will be signed with the new qualified certificate for electronic signature. The renewal can be done at the earliest on the day of expiry of the validity of the qualified certificate for electronic signature and only if the new certificate was issued by the same qualified digital signature provider from which the expired digital certificate was purchased.
Legal basis:
-https://www.afm.ro/
-MMAP Order no.1642/2022 on the amendment and completion of the Order of the Deputy Prime Minister, Minister for the Environment, no.572/2019 for the submission of declarations on obligations to the Environmental Fund by electronic means of remote transmission;
-Order MM 572/2019 for the submission of declarations on obligations to the Environmental Fund by electronic means of remote transmission.