LETTER OF THE STATE TAX SERVICE OF UKRAINE

of April 28, 2012 No. 7600/6/15-1215

(Endurance)

'...' According to subitem 14.1.223 of Art. 14 of the Tax code of Ukraine (the Code) placement of waste - storage (temporary placement before utilization or removal is farther) and waste disposal in places or objects specially allotted for this purpose (locations of waste, storages, polygons, complexes, constructions, subsoil plots and so forth) for which use permission of specially authorized central executive body in the field of the address with waste is got.

Collection of ecological tax is determined by the Section VIII of the Code. According to item 240.1 of Art. 240 of 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 waste in places specially allotted for this purpose or on objects, except placement of separate types of waste as secondary raw materials is performed, in particular.

Considering stated, public joint stock company is not payer of ecological tax in case of placement (storage) in the territory of waste as secondary raw materials, in particular scrap metal.

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