LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 17, 2013 No. 8443/7/99-99-15-04-01-17

About consideration of the letter

The ministry of the income and charges of Ukraine considered the letter of GNS in the Autonomous Republic of Crimea of 26.04.2013 No. 1932/8/15.3-95 concerning payment of ecological tax for dung and manure and reports.

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 which do not perform 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 implementation of activities in the territory of Ukraine and within its continental shelf and exclusive (sea) economic zone placement of waste (except placement of separate types (classes) of waste is performed, in particular, as secondary raw materials which are placed in own territories (objects) of subjects of managing).

At the same time, in the conditions of Item 240.5 of article 240 of the Code subjects of managing which place in own territories (objects) only waste as secondary raw materials are not taxpayers for placement of waste.

According to subitem 242.1.3 of Item 242.1 of article 242 of the Code object and taxation basis of tax are, in particular, amounts and types (classes) of the placed waste, except amounts and types (classes) of waste as secondary raw materials which are placed in own territories (objects) of subjects of managing.

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 (paragraph two of article 1 of the Law of Ukraine of March 05, 1998 No. 187/98-BP "About waste" - the Law No. 187/98-BP is farther).

Placement of waste - permanent (final) stay or 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 permissions of authorized bodies (subitem 14.1.223 of Item 14.1 of article 14 of the Code) are got.

The allocated places or objects - places or objects (locations of waste, storages, grounds, complexes, constructions, subsoil plots and so forth) for which use permission of authorized bodies to waste disposal or implementation of other transactions with waste is got (the paragraph the sixteenth article 1 of the Law No. 187/98-BP).

The state qualifier of waste of recreation center 005-96, No. approved by the order of Gosstandart of Ukraine of 29.02.96 89, describes, in particular, waste which were formed as a result of cultivation of animals and production of livestock production and poultry farming. Manure and bird's dung is included in group of waste - 01, classification group - 012, codes: 0121.2.6.03 "Excrement, urea and manure (inclusive mouldering hay and straw) from the cattle" and 0124.2.6.03 "Bird's dung".

Till January 1, 2013 agricultural enterprises, peasant and other economy which were engaged in production (cultivation) of products of livestock production and poultry farming and at the same time performed placement during reporting quarter of waste (manure and bird's dung), were payers of ecological tax.

Since January 1, 2013 in the Code value of the concept "placement of waste" is changed, and therefore double taxation on specially allotted places or objects which are placed in own territories, and respectively is eliminated with ecological tax of placement by subjects of managing of waste, in case of temporary storage of waste subjects of managing will not pay ecological tax.

In the letter of Ministry for Protection of the Environment and Natural Resources of Ukraine of 06.03.2012 No. 4794/07/10-12 request of GNS of Ukraine it is specified that waste of agricultural industry contains considerable part of organic substances (organic component) and practically are always completely utilized in the different directions. Thus, though the chicken dung or manure are waste, but after simple preparatory transactions there is final utilization of the specified waste.

In view of stated, since January 1, 2013 only in case of placement by agricultural enterprises, peasant and other economy which are engaged in production (cultivation), conversion and sales of products of livestock production and poultry farming, amounts of manure and bird's dung in places specially allotted for this purpose or on objects for which use permission of specially authorized bodies to waste disposal or implementation of other transactions with waste is got they shall for such amounts pay ecological tax.

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