of September 7, 2011 No. 24090/7/15-2117
(Endurance)
According to Item 240.1 of article 240 of the Tax Code of Ukraine of December 2, 2010 No. 2755 - VI (further - the Code) payers of ecological tax are subjects of managing, legal entities who do not carry out 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 during whose carrying out activities in the territory of Ukraine and within its continental shelf and exclusive (sea) economic zone placement of separate types of waste as secondary raw materials (subitem 240.1.3 of Item 240.1 of article 240 of the Code) is performed, in particular.
At the same time in the conditions of Item 240.5 of article 240 of the Code subjects of managing which have the license for collection and procurement of waste as secondary raw materials are not payers of ecological tax for placement of waste in places specially allotted for this purpose or on objects, carry out authorized activities for collection and procurement of such waste which are placed in own territories (objects), and render services in this sphere.
According to subitem 242.1.3 of Item 242.1 of article 242 of the Code object and base of tax are, in particular, amounts and types (classes) of waste which are placed in places specially allotted for this purpose or on objects during reporting quarter, except amounts and types (classes) of separate waste as secondary raw materials which are placed in own territories (objects) of subjects of managing which have the license for collection and procurement of separate types of waste as secondary raw materials and perform authorized activities for collection and procurement of such waste.
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