1)Order no. 1679/2022 approves The Procedure (the model, content and instructions for completing the fiscal Form 177) regarding the redirection of the profit tax/income tax of micro-enterprises, according to the law, for sponsoring and/or acts of patronage or the granting of private scholarships.
2)Emergency ordinance no. 125/2022 for the amendment and completion of the Government Emergency Ordinance no. 196/2005 regarding the Environmental Fund, Published in the Official Gazette, Part I no. 922 of September 20, 2022, Effective September 20, 2022
- Considering the need to regulate some measures to exempt from the payment of the ecotax the bags intended for domestic use, which do not fall into the category of retail packaging for which the ecotax is due, as well as the application of sanctions to economic operators for not fulfilling the obligation to highlight the ecotax on the documents for sale, GEO no. 125/2022 provides the need to establish the obligation to use the application Information system for ensuring the traceability of waste, hereinafter referred to as SIATD, in the charge of new economic operators, as well as the application of correlative sanctions in the charge of economic operators who must use the IT application SIATD.
- Failure to comply with the obligation to highlight the ecotax on the sales documents, provided for in art. 9 para. (1) lit. q), constitutes a contravention and is sanctioned with a fine from 9,000 lei to 10,000 lei.
- Non-compliance with the registration obligation or erroneous registration of household bags by economic operators who introduce them on the national market, according to the provisions of art. 9 para. (1) lit. q), constitutes a misdemeanor and is sanctioned with a fine from 20,000 lei to 25,000 lei.
- The reporting of false data by the persons provided for in art. 10 para. (9), (11) – (13), through the IT application SIATD, constitutes a contravention and is sanctioned, by way of derogation from the provisions of art. 8 para. (2) lit. a) from Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002, with subsequent amendments and additions, with a fine from 200,000 lei to 250,000 lei.