LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 17, 2013 No. 8443/7/99-99-15-04-01-17

About consideration of the letter

The ministry of the income and charges of Ukraine considered the letter of GNS in the Autonomous Republic of Crimea of 26.04.2013 No. 1932/8/15.3-95 concerning payment of ecological tax for dung and manure and reports.

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 which do not perform 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 implementation of activities in the territory of Ukraine and within its continental shelf and exclusive (sea) economic zone placement of waste (except placement of separate types (classes) of waste is performed, in particular, as secondary raw materials which are placed in own territories (objects) of subjects of managing).

At the same time, in the conditions of Item 240.5 of article 240 of the Code subjects of managing which place in own territories (objects) only waste as secondary raw materials are not taxpayers for placement of waste.

According to subitem 242.1.3 of Item 242.1 of article 242 of the Code object and taxation basis of tax are, in particular, amounts and types (classes) of the placed waste, except amounts and types (classes) of waste as secondary raw materials which are placed in own territories (objects) of subjects of managing.

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