Business entities of Ivano-Frankivsk region transferred more than 367 million UAH of the environmental tax to the consolidated budget for environmental pollution during January – November 2020. Particularly, 218.3 million UAH was allocated to the state budget and 148.3 million UAH of the environmental tax was transferred to local Carpathian budgets. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
Reminder! Procedure for collecting the environmental tax is regulated by Articles 240-250 Section VIII of the Tax Code. Object and basis of environmental tax are the volumes and types of pollutants emitted into the atmosphere by stationary sources (Paragraph 242.1 Article 242 of the Code). Form of the Environmental tax declaration is approved by the Order of the Ministry of Finance of Ukraine as of 17.08.2015 № 715 with changes and amendments. Annexes (calculations) are an integral part of declaration, particularly calculation for emissions of pollutants into the atmosphere by stationary sources of pollution is carried out in Annex 1 to the Declaration.
Please note that business entities that emit pollutants into the air, discharges into water bodies and dispose of waste in designated areas must register as environmental taxpayers.