of March 12, 2012 No. 7005/7/15-2117
To the State Tax Service in Kiev
About consideration of the letter
The State Tax Service of Ukraine considered the letter of GNS in Kiev of 15.02.2012 No. 141/8/15-404 and reports.
The order GNS of Ukraine No. 258 approves of 16.12.2011 the Generalizing tax consultation concerning payment of ecological tax which is levied for placement of household waste (farther Consultation), according to which payers of ecological tax for placement of household waste are only those subjects of managing which place them in places or objects specially allotted for this purpose for which use the corresponding permission of specially authorized central executive body concerning protection of the surrounding environment or its bodies on places is got.
Regulations of subitem 240.1.3 of item 240.1 of Art. 240 of the Tax code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments (the Code is farther) which rather practical application Consultation is provided did not change from the moment of the introduction them in action.
In view of stated, Consultation is applied from the moment of the introduction in action of regulation of rather practical application of which she is presented, that is since January 1, 2011.
Vice-chairman A. P. Ignatov
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