It all depends on whether business entities have facilities for calculating the environmental tax. The State Tax Service of the State Tax Service in the Dnipropetrovsk region provided explanations for environmental tax payers who do not plan to implement emissions and waste disposal over the next year.
Environmental tax payers who do not plan to carry out emissions, discharges of pollutants, waste disposal, radioactive waste generation during the reporting year from the beginning of the reporting year must draw up a free-form statement that they do not have an object of calculating the environmental tax in the reporting year. Such a statement must be submitted to the appropriate regulatory authority at the location of the sources of pollution no later than the deadline for submitting a tax return for the first quarter of the reporting year.
At the same time, the tax authorities noted: otherwise, such business entities are required to file environmental tax returns.
But business entities, including newly created ones that do not have objects for calculating the environmental tax, do not submit to the relevant regulatory authorities a statement about the absence of such objects in the reporting year.
According to the State Tax Service of the State Tax Service in the Dnipropetrovsk region