Payment procedure of the environmental tax for waste placement is regulated by the Tax Code of Ukraine (hereinafter – Code).
Tax rates for waste placement are set depending on the hazard class and level of waste hazard (Paragraph 246.2 Article 246 of the Code).
Law of Ukraine № 2320-IX "On waste management" as of 20.06.2022 (hereinafter – Law № 2320) entered into force on 09.07.2023, recognized as having lost its validity from the date of entry into force of this Law, the Law of Ukraine "On waste" (hereinafter – Law № 187) and changed current waste classification procedure.
Since the Law № 2320 recognizes loss of validity of the Law № 187 and does not cancel all related subordinate legal acts that regulate waste management, practical implementation of Paragraph 246.2 Article 246 of the Code is carried out taking into account current legal acts:
Procedure for maintaining register of waste generation objects, processing and disposal (Resolution № 1360of the Cabinet of Ministers of Ukraine as of 31.08.1998);
Procedure for maintaining register of waste disposal sites (Resolution № 1216of the Cabinet of Ministers of Ukraine as of 03.08.1998);
Procedure for keeping state records and certification of waste (Resolution № 2034of the Cabinet of Ministers of Ukraine as of 01.11.1999);
Instructions on the content and compiling of waste disposal site passport (Order № 12 of the Ministry of Environmental Protection and Nuclear Safety of Ukraine as of 14.01.1999, registered in the Ministry of Justice of Ukraine on 03.02.1999 under № 60/3353);
Forms of register map of waste generation, processing and disposal facilities and Instructions for its compilation (Order № 41 of the Ministry of Environmental Protection and Nuclear Safety of Ukraine as of 17.02.1999, registered in the Ministry of Justice of Ukraine on 18.03.1999 under № 169/3462);
Standard form of primary accounting documentation №1-VT "Accounting of waste and packaging materials and containers" and Instructions for its completion (Order № 342 of the Ministry of Environmental Protection of Ukraine as of 07.07.2008, registered in the Ministry of Justice of Ukraine on 09.09.2008 under № 824/ 15515);
Decision № 33 of the State service of Ukraine on regulatory policy and entrepreneurship development as of 15.07.2014 "On the need to eliminate violations of principles of state regulatory policy by the Ministry of Health of Ukraine according to requirements of the Law of Ukraine "On principles of state regulatory policy in economic activity";
Waste classifier DK 005-96 (approved and put into effect by Order № 89 of the State standard of Ukraine as of 29.02.1996).
As follows, environmental tax payers calculate their environmental tax liabilities and declare them in manner specified by the Code, before relevant changes are made to the Code.