Funds paid by taxpayers in the form of environmental tax are earmarked and used to finance environmental measures. Business entities of the Odessa region paid 29.7 million UAH of the environmental tax to budgets of all levels during January – August 2020. Payments have increased by 5.3 million UAH or 21% comparing to the corresponding period in 2019.
Of the total amount, namely 18.5 million UAH was paid to the state budget and 11.2 million UAH to local budgets.
Reminder! According to Paragraph 250.2 Article 250 of the Tax Code of Ukraine, the taxpayers compile the environmental tax declarations in the form approved by Order of the Ministry of Finance of Ukraine as of 17.08.2015 № 715 registered by the Ministry of Justice of Ukraine as of 03.09.2015 under № 1052/27497 (hereinafter – the Declaration) and submit them within 40 calendar days following the last calendar day of tax (reporting) quarter to the supervisory authorities and pay the tax within 10 calendar days following the last deadline day for submitting the tax return:
- for emissions of pollutants into the atmosphere by stationary sources of pollution, discharges of pollutants into water bodies, placement during the reporting quarter of waste in specially designated places or facilities – at the location of stationary sources, specially designated places or objects;
- for generation of radioactive waste and temporary storage of radioactive waste beyond the period established by the special conditions of the license – at the place of taxpayer’s registration at tax authorities.
Regarding collection of the environmental tax in 2020 can be found at https://tax.gov.ua/podatki-ta-zbori/zagalnoderjavni-podatki/ekologichniy-podatok/listi-dps/405571.html.