On Wednesday, August 28, a press conference on the topic “Administration of rental fees and environmental tax” was held at the press center of IA Most-Dnepr

The press conference was attended by:
– Yulia Kirpa, Head of the environmental tax administration and rental payments department for the management of taxes and fees from legal entities of the State Fire Service of the State Tax Administration in the Dnipropetrovsk Region.

Yulia Kirpa, head of the environmental tax administration and tax administration levy sector for legal entities of the State Fiscal Service in the Dnipropetrovsk region, said that environmental tax is one of the state taxes and a mandatory payment paid from the actual volumes of various emissions, discharges, waste disposal in the environment : “An environmental tax is required to pay all legal entities if their activities result in:

– emissions of harmful substances into the air;

– discharges of harmful substances into rivers, ponds, lakes, canals, reservoirs, the sea or groundwater;

– waste disposal;

– the generation of radioactive waste, its temporary storage beyond the period established by the special conditions of the license.

As a rule, environmental taxes are paid for: – emissions of harmful substances into the air as a result of the operation of, say, stationary units, plants, generators, mini-power plants, boiler houses using fuel. – discharges of harmful substances into water bodies or streams or waste disposal.

Waste disposal refers to the permanent (final) stay or disposal of waste in specially designated places or objects (waste disposal sites, storage facilities, landfills, complexes, structures, subsoil sites, etc.) for the use of which permission of authorized bodies has been obtained ( Subclause 14.1.223 of the Tax Code of Ukraine).

Permits depending on the types of waste are issued in particular by the local representative offices of the State Environmental Protection Agency.

Tax payers can be everything: from enterprises, LLCs, representative offices of non-residents, and ending with budgetary institutions.

Are not tax payers:

1) enterprises disposing of waste as secondary raw materials in their own territories (paragraphs 240.1.3 paragraph 240.5 of the Code); 2) state specialized enterprises whose main activity is the storage, processing, disposal of radioactive waste owned by the state, as well as radiation decontamination polluted objects (paragraph 240.4 of the Code).

In 2019, significant changes took place in the tax legislation on environmental taxes, which, on the one hand, reduce the tax burden on small and medium-sized enterprises, and on the other, increase the economic interest of large industrial enterprises in reducing greenhouse gas emissions.

These changes are aimed at reducing emissions of the main greenhouse gas, carbon dioxide (CO2), which causes global warming and other negative consequences associated with it (kindling of polar ice, rising sea levels, increasing desert area, lowering yields, the death of certain species, etc.) .

The changes consist in the fact that on 01.01.2019, payers of the environmental tax for carbon dioxide emissions are payers whose annual carbon dioxide emissions exceed 500 tons per year, thus, in 2019, enterprises with an annual emission volume of not more than 500 tons do not will be environmental tax payers. Thus, enterprises in which carbon dioxide emissions were formed as a result of the operation of small boilers, technological heating devices and other equipment do not have to submit an appropriate report and pay tax liabilities.

At the same time, in order to stimulate polluting enterprises to reduce environmental pollution, as well as to approach the rates for greenhouse gas emissions in the EU from January 1, 2019, the environmental tax rate for carbon dioxide emissions from stationary sources was increased from UAH 0.41 per ton to 10 UAH per tonne, that is, increased by 24.4 times.

Starting this year, the payers of the environmental tax for carbon dioxide emissions will be enterprises of metallurgy, thermal energy, and the chemical industry that use significant amounts of fuel (coal, natural gas, fuel oil) and in which carbon dioxide is produced as a result of technological processes.

In addition, legislative changes took place in the distribution of the environmental tax. From 01.01.2019, 55% of this payment will remain in local budgets (except for the part charged for carbon dioxide emissions, which is fully included in the state budget).

According to paragraph 16¹ of Art. 29 of Law No. 2621 introduced a special procedure for allocating environmental tax funds for polluting emissions from stationary sources of pollution in terms of crediting carbon dioxide emissions to the general fund of the state budget in the amount of 100%, and from other types of pollutants are credited to the general fund of the state budget only in the amount of 45 percent .For environmental tax payers, a base tax (reporting) period equal to a calendar quarter is defined.

The declaration shall be submitted within 40 calendar days following the last calendar day of the tax (reporting) quarter to the regulatory authorities and shall pay the tax within 10 calendar days following the last day of the deadline for submitting the tax return.

The amount of tax levied on emissions, discharges of pollutants and waste disposal should be transferred in one payment order to accounts opened with the bodies of the State Treasury, which ensure the distribution of these funds in the ratio defined by the Budget Code of Ukraine: 45% – to the general fund of the state budget55% – to the special fund of local budgets.

If, from the beginning of the reporting year, the environmental tax payer does not plan to carry out emissions, discharges of pollutants, waste disposal, and the generation of radioactive waste during the reporting year, he must notify the relevant regulatory body about the location of the pollution sources and draw up a free-form statement about the absence of him in the reporting year of the object of calculating the environmental tax. Otherwise, the taxpayer is required to file an environmental tax return in the general case.

The Code establishes tax rates depending on the pollutant, hazard class and tentatively the levels of exposure of such substances (compounds) in the atmospheric air of settlements.

The object and basis of environmental taxation are: – volumes and types of pollutants emitted into the air by stationary sources; – volumes and types of pollutants discharged directly into water bodies; – volumes and types (classes) of waste disposed in specially designated for this purpose places or objects during the reporting quarter, except for the volumes and types (classes) of individual wastes as secondary raw materials disposed of in their own territories (objects) of entities, business entities, which Some have a license to collect and procure certain types of waste as secondary raw materials and carry out statutory activities to collect and prepare such waste.

The tax rates for emissions and discharges of pollutants, as well as for the disposal of waste, are set in hryvnias per 1 ton of pollutant.

It should be noted that for the disposal of waste in landfills that do not completely eliminate pollution of atmospheric air or water bodies, tax rates increase by 3 times.

In addition, if waste is disposed of in the natural environment within a settlement or at a distance of less than 3 km from such limits, tax rates also increase by 3 times.

Reporting

The procedure for submitting tax reports and paying tax is defined in Art. 250 TCU, according to which the base tax (reporting) period is equal to the calendar quarter.

Tax payers prepare tax returns and submit them within 40 calendar days following the last calendar day of the tax (reporting) quarter to the regulatory authorities and pay tax within 10 calendar days following the last day of the deadline for submitting tax returns (paragraph 250.2 Article 250 of the Code).

The implementation of activities resulting in environmental pollution is possible only after obtaining the appropriate permission.

1. Emissions of pollutants by stationary sources into the air and discharges of pollutants directly into water bodies:

In accordance with Art. 11 of the Law of Ukraine “On the Protection of Atmospheric Air”, emissions of pollutants into the atmospheric air by stationary sources and discharges into water bodies can be carried out after obtaining a permit issued to a business entity, the object of which belongs to the second or third group, by regional state administrations in coordination with the central executive body authorities implementing state policy in the field of sanitary and epidemic welfare of the population.

The subject of the service is the Department of Ecology and Natural Resources of the Dnipropetrovsk Regional State Administration.

2. Disposal of waste (except for the disposal of certain types (classes) of waste as secondary raw materials placed in the own territories (objects) of business entities):

A permit for the disposal of waste (except for the disposal of certain types (classes) of waste as secondary raw materials placed on its own territories (objects) of business entities – it seems the Department of Ecology and Natural Resources of the RSA, “she said.

Julia Kirpa talked about the rent, which consists of:

– rental payments for the use of subsurface resources for mining;

– rental payments for the use of subsurface resources for purposes not related to mining;

– rental payments for the use of the radio frequency resource;

– rent for the special use of water;

– rent for the special use of forest resources;

– rental fees for the transportation of oil and oil products by main pipelines, transit transportation of ammonia pipelines through the territory of Ukraine.

1. Payers of rental fees for the use of subsurface resources for mining (subparagraphs 252.1.1 p. 252.1 of article 252 of the Code) are business entities, including citizens of Ukraine, foreigners and stateless persons registered in accordance with the law as Entrepreneurs who have acquired the right to use a subsoil object (site) on the basis of special permits for the use of subsoil (hereinafter – the special permit) received within specific subsoil plots for the purpose of carrying out economic activities for mining eznyh resources, including while exploring (or geological study with subsequent pilot development) within the limits specified in these special permits objects (parts of) the subsoil.

The object of taxation of the rent for the use of mineral resources for mining for each subsoil plot provided for use, defined in the relevant special permit, is the volume of marketable output of the mining enterprise – extracted minerals (mineral raw materials), which is the result of economic activities in mining tax (reporting) period (in accordance with paragraph 252.3 of Article 252 of the Code).

According to Article 13 of the Subsoil Code (hereinafter – subsoil users), subsoil users can be enterprises, institutions, organizations, citizens of Ukraine, as well as foreigners and stateless persons, foreign legal entities.

Permits are granted by the State Service of Geology and Subsoil of Ukraine.

Permits are granted for the following types of subsoil use:

geological exploration of mineral deposits;

geological study, including pilot industrial development of mineral deposits of national importance;

mining operations;

geological study of oil and gas subsoil, including pilot industrial development of deposits, followed by oil and gas production (industrial development of deposits);

– construction and operation of underground facilities not related to mining, including facilities for the underground storage of oil, gas and other substances and materials, the burial of harmful substances and industrial wastes, and wastewater discharges;

– Creation of geological territories and objects of important scientific, cultural, sanitary and recreational value (research sites, geological reserves, nature reserves, natural monuments, medical, recreational institutions, etc.).

A separate permit is granted for each type of subsoil use within a particular site.

Rates of rents for the use of subsoil for mining are set as a percentage of the value of the commodity output of a mining enterprise — mined mineral (mineral raw materials), depending on the type of mineral.

Tax declarations on the rent payment for the use of subsurface resources for mining shall be submitted by the payer starting from the calendar quarter following the quarter in which such payer received or reissued a special permit.

The payer of the rent shall pay tax liabilities at the location of the subsoil plot from which the extracted minerals, if such a subsoil plot is located within the territory of Ukraine;

For payers of rental payments for the use of subsurface resources for mining, a base tax (reporting) period of one calendar quarter is defined.

The declaration shall be submitted within 40 calendar days following the last calendar day of the tax (reporting) quarter to the regulatory authorities and shall pay the tax within 10 calendar days following the last day of the deadline for submitting the tax return.

The license to use the radio frequency resource of Ukraine is issued by the National Commission, which carries out state regulation in the field of communications and information.

Broadcasting license is a state-issued document issued by the National Television and Radio Broadcasting Council of Ukraine and certifying the licensee’s right to broadcast, use broadcasting channels, broadcasting networks, channels of multichannel television networks in accordance with the terms of the license.

Rental rates are set separately for each type of use of the radio frequency resource of Ukraine in hryvnias per unit of measure, depending on the range of radio frequencies and the type of radio communication (Section 254.4 of the Code).

Rent tax returns are calculated by taxpayers before the deadline for the tax reporting period specified in Section II of the Code, which is one month (within 20 calendar days) at the place of tax registration, and tax liabilities are paid to the budget at within 10 calendar days after the deadline for the submission of such a tax return.

4. Payers of rent for special use of water are:

– primary water users – business entities, regardless of ownership: legal entities, their branches, branches, representative offices, other separate divisions without forming a legal entity, permanent representative offices of non-residents, as well as individual entrepreneurs who use and / or transfer water to secondary water users, obtained by taking water from water bodies;

– business entities irrespective of the form of ownership: legal entities, their branches, branches, representative offices, other separate subdivisions without forming a legal entity, permanent representative offices of non-residents, as well as individuals – entrepreneurs using water for the needs of hydropower, water transport and fish farming.

According to parts II and III of Art. 42 of the Water Code of Ukraine, water users can be primary and secondary.

Primary water users are those who have their own water intake facilities and related equipment for water abstraction.

In accordance with Article 49 of the Water Code of Ukraine, special water use is paid and is carried out on the basis of a permit for special water use.

Permission for special water use is issued by the territorial bodies of the State Water Agency (Sector for the Dnipropetrovsk region of the State Agency for Water Resources of Ukraine).

Special water use is the abstraction of water from water bodies using structures or technical devices, the use of water and the discharge of pollutants into water bodies, including the withdrawal of water and the discharge of pollutants from return waters using canals.

Water users who use water exclusively to meet the drinking and sanitary-hygienic needs of the population are not payers of rents for special use of water (the totality of people staying in this territory for a given period of time, regardless of the nature and duration of residence, within their housing stock and personal plots), including to satisfy exclusively their own drinking and sanitary-hygienic needs of legal entities, individuals – enterprises imateley and single taxpayers.

The object of taxation of the rent for special use of water is the actual amount of water used by water users.

The object of taxation of rents for special use of water without withdrawing it from water bodies are:

for the needs of hydropower – the actual volume of water passed through turbines of hydropower plants to generate electricity;

for the needs of water transport – the time of using surface water by a self-propelled and non-self-propelled fleet, it is operated (depending on the displacement), and the passenger fleet, which is operated (depending on the number of seats).

The taxation object for rents for the special use of water for fish farming is the actual amount of water needed to replenish water bodies when breeding fish and other aquatic living resources (including replenishment associated with loss of water for filtration and evaporation).

The declaration shall be submitted within 40 calendar days following the last calendar day of the tax (reporting) quarter to the regulatory authorities and shall pay the tax within 10 calendar days following the last day of the deadline for submitting the tax return.

5. Payers of rent for special use of forest resources is

– forest users – legal entities, their branches, branches, other separate subdivisions that do not have the status of a legal entity, permanent representations of non-residents, receiving income from sources of their origin from Ukraine or perform agent (representative) functions regarding such non-residents or their founders;

– individuals (except for individuals who are entitled to use forest resources in accordance with forest legislation without compensation without issuing a special permit);

– as well as individuals – entrepreneurs who make special use of forest resources on the basis of a special permit (logging ticket or forest ticket) or in accordance with the terms of the contract for long-term temporary use of forests.

The object of taxation of rental payments for the special use of forest resources are:

1. wood harvested in the main cutting procedure;

2. wood harvested during the improvement of the quality composition of forests, their improvement, enhancement of protective properties, clearing of forest areas covered with forest vegetation in connection with the construction of hydroelectric facilities, pipelines, roads and the like.

3. secondary forest materials (harvesting of resin, stumps, bast and bark, woody greens, wood juices and other secondary forest materials provided for by regulatory acts on forestry);

4. secondary forest use (harvesting hay, grazing, harvesting wild fruits, nuts, mushrooms, berries, medicinal plants);

5. the use of the beneficial properties of forests for cultural, recreational, recreational, sports, tourism and educational purposes and for conducting research.

The amount of the rent is calculated by the subjects of forest relations, which issue special permits, and is indicated in such permits.

A special permit for the use of forest resources is issued by the Ministry of Environmental Protection of Ukraine. Permission for the special use of forest resources of state and local significance is a logging ticket (warrant) or forest ticket.

6. Payers of rental fees for the transportation of oil and oil products by main oil pipelines and oil products pipelines, transit transportation of ammonia pipelines through the territory of Ukraine are business entities that operate the facilities of the main pipelines and provide (organize) services for the transportation (movement) of cargo by pipelines of Ukraine.

The payer of rental fees for the transit of natural gas through Ukraine is an entity authorized by the Cabinet of Ministers of Ukraine that provides (organizes) services for its transit through Ukraine.

The object of taxation rent:

for oil and oil products is their actual volumes transported through the territory of Ukraine in the tax (reporting) period;

for natural gas and ammonia is the sum of the products of the distances of the respective routes of their transportation (movement) agreed between the payer of the rent and the customer for the corresponding tax (reporting) period, the volumes of natural gas and ammonia transported (moved) by each transportation route.