LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of May 6, 2011 No. 8565/6/15-0816

Concerning the message on lack of the taxation object ecotax

(Extraction)

According to Article 63 of the Section II of the Code capture on accounting in bodies of the State Tax Service of legal entities, their separate divisions, is performed irrespective of obligation availability concerning payment of these or those taxes and fees. For the purpose of carrying out tax control taxpayers are subject to registration or capture for accounting in bodies of the State Tax Service for the location of legal entities, separate divisions of legal entities (in the main place of accounting), and also in the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are carried out.

By Item 240.2 of article 240 of the Code it is determined that payers of ecological tax are the subjects of managing, legal entities who are not performing economic (entrepreneurial) activity, budgetary institutions, public and other companies, organizations and "the organizations, permanent missions of nonresidents including those which perform agency (representative) functions concerning such nonresidents or their founders, and also the citizens of Ukraine, foreigners and stateless persons performing emissions of pollutants in the atmosphere by portable sources of pollution in case of use of fuel by them.

However, the tax which is levied for emissions in atmospheric air of pollutants by portable sources of pollution in case of fuel use keeps and paid to the budget by tax agents in case of realization of such fuel (Item 241.1 of article 241 of the Code).

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