Business entities of Ivano-Frankivsk region transferred more than 3.2 million UAH of the environmental tax, including 2.9 million UAH to the state budget and 0.3 million UAH to local budgets. This was reported in the Main Directorate of the STS in Ivano-Frankivsk region.
The biggest amount of revenues of the environmental tax was provided to the state budget by the business entities registered in the Tysmenytsk department – 2.6 million UAH.
It should be reminded that the environmental tax is paid by business entrepreneurial entities for emissions of pollutants into the air, including carbon dioxide emissions, discharges of harmful substances into water bodies and disposal of waste residues, the procedure of which is regulated by Articles 240-250 of Section VIII of the Tax Code of Ukraine.
Taxpayers of the environmental tax transfer amount of tax levied on emissions other than carbon dioxide emissions, discharges of pollutants and the placing of waste residues by one payment order to the accounts opened in the bodies performing treasury servicing of budgetary funds, which ensure division of these funds in the ratio defined by the Budget Code of Ukraine:
45% of the environmental tax – to the general fund of the State Budget of Ukraine;
55% - to the special fund of local budgets (except for the environmental tax that deals with carbon dioxide emissions and for generation of radioactive waste residues), including:
- 25% to the rural, settlement, city budgets, budgets of united territorial communities;
- 30% to the regional budgets and budget of the Autonomous Republic of Crimea;
- 55% to the budgets of Kyiv and Sevastopol cities.
Deadline for the environmental tax payment liabilities for the fourth quarter of 2019 is the 19th of February 2020.
