Accounting of ecological tax

Accounting of ecological tax

An ecological tax is a compulsory nationwide payment in accordance to the paragraph VIII of Tax Code of Ukraine. The object tax liabilities are:

the volumes and types of emissions of pollutant substances into atmosphere;
types and volumes of pollutant substances discharged into water bodies;
types and volumes of waste disposed or utilized in landfills or rubbish recyclying plants;
category and volumes of radioactive waste produced because of business entity activity or temporary storing of waste by their producers over established time of permission.

According to the letter of State Fiscal Service of Ukraine from 1^st December of 2017, the business entities that distribute waste on their territory that are suitable for recycling as secondary raw material, don’t pay ecological tax. Also, it worth to note that the business entities that distribute waste for their transfer for disposal or utilization by accredited enterprises (on the basis of corresponded agreement) which have license for waste disposal, are not ecological tax payers. However, these accredited enterprises (landfill, rubbish recycling plant) must pay ecological tax for waste disposal.

The rates of ecological tax for emissions and discharges of pollutant substances for each pollutant are identified in Tax Code of Ukraine. In such manner, the rates of ecological tax for emissions of pollutants are determined in article 243 of Tax Code of Ukraine. If there are emissions of pollutants not determined in mentioned below article, in this case while calculating the ecological tax it is necessary to use the rates of ecological tax for pollutants identified due to the class of danger. The class of danger of pollutant substance is defined according to the procedure noted in order № 309 «On approval of maximum permitted emissions of pollutants from stationary sources», dated 27^th of June 2006.

In addition, if it is impossible to use the rate for pollutant substances according to the article 243 of Tax Code of Ukraine, it prescribes using of approximately safe impact level (ASLI) of substances in atmospheric air of settlements or residential areas due to the Act № 9 «On approval of hygienic norms of chemical substances in atmospheric air of settlements or residential areas», approved by the General Commissioner for Food Safety, Disease Control and Prevention from 15^th of April 2013.

The procedure of ecological tax calculating is conducted in accordance to the paragraph VIII 249 article of Tax Code of Ukraine. The payers of ecological tax have to prepare tax declarations for each object of tax liabilities. Prepared tax declarations are provided to authorities of State Fiscal Service of Ukraine over a period of 40 days after the end of reporting period (quarter), and ecological taxes must be paid over a period of 10 working days from the moment of providing the tax declaration.

The competency of the specialists of MCL, LLC is defining the object of tax liabilities, calculating the ecological tax, preparing the ecological declaration and consulting or making recommendations to optimize ecological payments. Choosing MCL, LLC for calculating the ecological tax and solving any issues related with waste management, executing permissible documentation, protection of atmospheric air, water resources and environment, you get a reliable business partner and contractor in the field of ecology, management and law!