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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 6, 2013 No. 17152/7/99-99-15-04-01-17

About representation of the specified calculations for collection for pollution of the surrounding environment

According to item 46.1 of Art. 46 of the Tax code of Ukraine (further - the Code) charge and/or payment of the tax liability is performed based on the tax declaration, calculation of the document which is filed by the taxpayer to monitoring body to the terms established by the law.

By the paragraph the second item 48.1 of Art. 48 of the Code it is determined that the form of the tax declaration shall contain necessary obligatory details and satisfy to regulations and content corresponding taxes and fees.

According to item 48.7 of Art. 48 the tax statements constituted with violation of regulations of this Article are not considered the tax declaration, except the cases established by item 46.4 of Art. 46 of the Code.

Based on item 49.9 of Art. 49 of the Code on condition of observance by the taxpayer of requirements of this Article the official of body of the State Tax Service in whom there is on accounting taxpayer shall register the tax declaration of the payer date of its actual receipt of the State Tax Service by body.

In case of observance of the requirements established by articles 48 and 49 of the Code, the tax declaration provided by the payer is also considered accepted.

With entry into force of the Code in Ukraine since January 1, 2011 collection of ecological tax is entered (further - the Tax).

Taxpayers constitute the tax declaration in the form approved by the order of State Tax Administration of Ukraine of 24.12.2010 No. 1010 "About approval of form of the Tax declaration of ecological tax" registered in the Ministry of Justice of Ukraine 12.01.2011 for No. 26/18764.

Based on the item 1 of subsection 9 of the Section XX of the Code return of the amounts of collection for pollution of the surrounding environment which were paid till January 1, 2011 mistakenly or excessively, transfer in budgets of such taxes and fees are performed according to the procedure and on conditions which were effective till January 1, 2011.

Also according to paragraph of the 5th subitem 4.2 of item 4 of the order GNS of Ukraine of 14.06.2012 No. 516 "About approval of Methodical recommendations concerning acceptance and computer processing of tax statements of taxpayers in bodies of GNS of Ukraine" on taxes and fees which were levied till 01.01.2011, but are not determined by the Code, the main tax statements specifying and not submitted in time are constituted in forms which were effective about day of the introduction in operation of the Code, and move to bodies of the State Tax Service on papers.

 

Deputy minister

A. Ignatov

 

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