Government Emergency Ordinance 1962 December 2005 on the fund for the environment (Art. 9, f.): http://legislatie.just.ro/Public/DetaliiDocument/67529
Law 46/2008 republished in 2015 Forestry code (Art. 33): http://legislatie.just.ro/Public/DetaliiDocument/170527
Law 56/2010 the accessibility of forest (Art. 5): http://legislatie.just.ro/Public/DetaliiDocument/117299
Government Decision no. 924 / 4 November 2015 for the approval of the rules for selling timber annually harvested in the public property forest fund (Art. 25): http://legislatie.just.ro/Public/DetaliiDocument/172892
Environment Fund Administration
Ministry of Public Finances; National Agency for Fiscal Administration (ANAF)
Fee payment receipts
Environment Fund Administration (N.Y): INFORMARE. Privind plata contributiei la Fondul pentru mediu. Available at: http://www.afm.ro/declaratii.php. [Accessed on 14 November 2016].
National Agency for Fiscal Administration (N.Y): https://www.anaf.ro/anaf/internet/ANAF/acasa/!ut/p/a1/04_Sj9CPykssy0xPLMnMz0vMAfGjzOI9DD3MPIwsjLwsHF2dDBydLfxCLZyBAu7GQAWRQAUGOICjASH94fpR-JS4uxhDFeCxwks_Kj0nPwns3EjHvCRji3T9qKLUtNSi1CK90iKgcEZJSUGxlaqBqkF5ebleYl5iml5RvqoBNvUZ-cUl-hFIyvQLciMMskxzynwcFRUBQAKIqw!!/dl5/d5/L2dBISEvZ0FBIS9nQSEh/. [Accessed on 14 November 2016].
Overview of Legal Requirements
Taxes and fees are specifically defined for each single agreement/licence, and therefore no general requirements can be outlined. Usually, a deposit (technically speaking a surety bond) may be requested by the forest district to ensure that the licenced activities are executed correctly. The deposit is returned once operations have been properly carried out.
The environmental Fund consists of 2% of the value of wood (excepting fuel wood and ornamental trees).
The Accessibility Forest Fund consists of 10% of the value of wood sold from accidental and regeneration cuts.
Description of risk
After the harvesting agreement and the harvesting permit are registered, it is practically not possible to avoid payment of taxes due to the cross checking methods between documents: Invoice, VED, harvesting permit, SUMAL, Delivery notes, harvesting result conducted by the forest guard and Finance guard. Thus, timber harvested under a legal harvesting permit is considered to be of low risk of tax avoidance.
This indicator has been evaluated as low risk. Identified laws are upheld. Cases where law/regulations are violated are efficiently followed up by the authorities and/or by the relevant entities taking preventive actions.
- Receipts shall exist for payments of harvesting-related royalties, taxes, harvesting fees and other charges.
- Volumes, species and qualities given in sales and transport documents shall match the fees paid.
- Classification of species, volumes and qualities shall match the royalties and fees paid.