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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 7, 2011 No. 24090/7/15-2117

(Endurance)

According to Item 240.1 of article 240 of the Tax Code of Ukraine of December 2, 2010 No. 2755 - VI (further - the Code) payers of ecological tax are subjects of managing, legal entities who do not carry out economic (entrepreneurial) activity, budgetary institutions, public and other companies, organizations and the organizations, permanent missions of nonresidents, including those which perform agency (representative) functions concerning such nonresidents or their founders during whose carrying out activities in the territory of Ukraine and within its continental shelf and exclusive (sea) economic zone placement of separate types of waste as secondary raw materials (subitem 240.1.3 of Item 240.1 of article 240 of the Code) is performed, in particular.

At the same time in the conditions of Item 240.5 of article 240 of the Code subjects of managing which have the license for collection and procurement of waste as secondary raw materials are not payers of ecological tax for placement of waste in places specially allotted for this purpose or on objects, carry out authorized activities for collection and procurement of such waste which are placed in own territories (objects), and render services in this sphere.

According to subitem 242.1.3 of Item 242.1 of article 242 of the Code object and base of tax are, in particular, amounts and types (classes) of waste which are placed in places specially allotted for this purpose or on objects during reporting quarter, except amounts and types (classes) of separate waste as secondary raw materials which are placed in own territories (objects) of subjects of managing which have the license for collection and procurement of separate types of waste as secondary raw materials and perform authorized activities for collection and procurement of such waste.

Researching terms which are available in subitem 240.1.3 of Item 240.1 of article 240 of the Code, we will note that according to article 1 of the Law of Ukraine "About waste":

- waste is any substances, materials and objects which were formed in production process or consumption, and also goods (products) which fully or partially lost the consumer properties and has further use in the place no their education or identification and from which their owner gets rid, intends or shall get rid by utilization or removal.

In case of practical application of the term "placement of waste" in the conditions of the Section VIII "Ecological tax" of the Code it is necessary to consider the concept "placement of waste is storage (temporary placement before utilization or removal) and waste disposal in places or objects specially allotted for this purpose (locations of waste, storages, grounds, complexes, constructions, subsoil plots and so forth) for which use permission of specially authorized central executive body in the sphere of the address with waste is got" (subitem 14.1.223 of Item 14.1 of article 14 of the Code).

With respect thereto obligation of the taxpayer is calculation, charge and payment in the budget of ecological tax, and also creation of tax statements in case of availability of the actual amounts of placement of waste, according to storage (temporary placement before utilization or removal) during reporting quarter, except placement of amounts and types (classes) of separate waste as secondary raw materials which are placed in own territories (objects) of subjects of managing which have the license for collection and procurement of separate types of waste as secondary raw materials and conduct authorized activities for collection and procurement of such waste in the conditions determined by subitem 242.1.3 of Item 242.1 of article 242 of the Code.

That is at the housing-and-municipal companies (OSMD, HCC, ZhEK) are object and base of the quarterly taxation waste (including dangerous wastes, household waste, other waste which were formed in the course of activities and are subject to utilization or removal), which temporarily are placed (are stored), irrespective of term, before their transfer on utilization or placement to other subject of managing (to municipal or specialized enterprise and so forth) to places of waste disposal.

 

The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNA of Ukraine O. Klimenko

 

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