LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 6, 2013 No. 17152/7/99-99-15-04-01-17

About representation of the specified calculations for collection for pollution of the surrounding environment

According to item 46.1 of Art. 46 of the Tax code of Ukraine (further - the Code) charge and/or payment of the tax liability is performed based on the tax declaration, calculation of the document which is filed by the taxpayer to monitoring body to the terms established by the law.

By the paragraph the second item 48.1 of Art. 48 of the Code it is determined that the form of the tax declaration shall contain necessary obligatory details and satisfy to regulations and content corresponding taxes and fees.

According to item 48.7 of Art. 48 the tax statements constituted with violation of regulations of this Article are not considered the tax declaration, except the cases established by item 46.4 of Art. 46 of the Code.

Based on item 49.9 of Art. 49 of the Code on condition of observance by the taxpayer of requirements of this Article the official of body of the State Tax Service in whom there is on accounting taxpayer shall register the tax declaration of the payer date of its actual receipt of the State Tax Service by body.

In case of observance of the requirements established by articles 48 and 49 of the Code, the tax declaration provided by the payer is also considered accepted.

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