LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 21, 2013 No. 684/5/15-2116

According to article 30 of the Law of Ukraine of March 5, 1998 No. 187/98-BP "About waste", with changes and amendments (further - the Law No. 187/98), the central executive body which realizes state policy in the field of protection of the surrounding environment the central executive body which realizes state policy in the field of sanitary and epidemic wellbeing of the population, and other authorized bodies of the executive authority in the field of the address with waste provide the interested executive bodies with information on arrangement of places or objects of storage and waste disposal, their influence on condition of the surrounding environment and health of the person.

Part fifteen of article 35-1 of the Law No. 187/98 designing, construction and operation of polygons of household waste without equipment by systems of protection of ground waters, withdrawals and neutralizations of biogas and filtrate is forbidden.

According to Item 246.4 of article 246 of the Tax Code of Ukraine for placement of waste on dumps which do not provide complete elimination of pollution of atmospheric air or water objects the tax rates specified in Items 246.1 - 246.3 these Articles, increase by 3 times.

In view of stated, we ask to confirm or confute line item of GNS of Ukraine that in case of absence in places of waste disposal of systems of protection of ground waters, withdrawals and neutralizations of biogas and filtrate, in case of determination of the tax liabilities on ecological tax shall be applied the tax rates increased by 3 times.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info