of April 27, 2017 No. 601
About approval of the Procedure for forming of rate for service in burial of household waste
According to the laws of Ukraine "About state regulation in the field of utilities", "About the National commission performing state regulation in the field of power and utilities" the National commission performing state regulation in spheres of power and utilities decides:
1. Approve the Procedure for forming of rate for service in burial of household waste which is applied.
Head of NKREKP
Approved by the Resolution of the National commission performing state regulation in the field of power and utilities of Ukraine of April 27, 2017 No. 601
1.1. This Procedure determines the mechanism of forming of rate for service in burial of household waste for subjects of natural monopolies which perform or intend to perform economic activity on burial of household waste and are licensees of NKREKP on implementation of economic activity on burial of household waste.
1.2. This Procedure is applied in case of establishment of NKREKP of rate for service in burial of household waste to subjects of the natural monopolies specified in Item 1.1 of this Chapter and extends to these subjects when calculating such rate.
1.3. In this Procedure terms are used in the following values:
base period - the calendar year preceding the planned period;
investing program - the complex of actions approved in accordance with the established procedure, for increase in level of reliability and ensuring effective burial of household waste, containing obligations of the subject of managing in the field of burial of household waste, in particular on construction (reconstruction, modernization) objects in the specified sphere with respect for environmental standards for prevention of harmful effects of household waste on the environment and health of the person with the corresponding technical and economic reasons and calculations, the confirming feasibility and efficiency of expected investments, and also specifying of sources of its financing and the schedule of accomplishment;
the licensee - the subject of managing who obtained the license for implementation of economic activity on burial of household waste;
licensed activities - economic activity on burial of household waste;
operating activiies - the main activities of the licensee, and also other types of activity which are not investing or financial activities;
the planned period - the period lasting 12 months for which forming of rate is performed;
structure of rate - components of economically reasonable costs connected with implementation in the planned period of licensed activities which are grouped in Articles determined by NKREKP according to provisions (standards) of financial accounting approved by the Ministry of Finance and expenses on covering of losses;
rate for service in burial of household waste - unit cost (1 ton) of burial of household waste determined as monetary value of the planned economically reasonable expenses, expenses on covering of losses of the licensee and the planned profit which is established by NKREKP excluding tax on value added.
1.4. Do not join in calculation of rate of costs which are not used for determination of the taxation object according to requirements of the Section III of the Tax code of Ukraine or exceed limits of the corresponding expenses.
2.1. Unit of calculation of cost of service in burial of household waste is one ton of household waste. At the same time the group of expenses is performed according to Provisions (standards) of financial accounting approved by the Ministry of Finance.
2.2. Calculation of cost of service in burial of household waste is performed counting on the planned period.
2.3. Forming of rate for service in burial of household waste is performed by licensees according to the annual plan of licensed activities, economically reasonable planned expenses determined based on the state and industry standard rates of expenses of resources, technical and economic calculations taking into account the main features of engineering procedures of specific polygon / dump, estimates, rates of the taxes and fees operating or the predicted prices of material resources and services in the planned period.
2.4. Expenses which objective regulation is impossible, are planned taking into account actual expenses for basic and the previous base periods and based on estimates.
2.5. The prices of fuels and lubricants for technology needs, expenses on delivery of purchased soil for technology peresypka of household waste, including the cost of purchased soil, can be taken by the isolating layer into consideration of rate taking into account the forecast of price indexes of producers of industrial output in the amount of, equal 50% of its rate.
In case of lack of the forecast of price index of producers of industrial output for the planned period or if its value is less or equally to 100%, for determination of the forecast price according to paragraph one of this Item the price index of producers of industrial output for base period in the amount of, equal 50% of its rate can be used.
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