The Main Department of the State Tax Service in Kyiv has drawn the attention to the fact that the environmental tax levy procedure in 2020 did not change as compared to 2019 procedure. Let’s recall the most important peculiarities of environmental tax levy.
Basic rules
The basic tax (reporting) period for environmental tax equals to calendar quarter.
The payers of the environmental tax prepare tax returns according to the form approved by order of the Ministry of Finance of Ukraine No. 715 of August 17, 2015 and submit them during 40 calendar days that follow the last calendar day of the tax (reporting) quarter to the controlling authorities:
- for emission pollutants into the atmosphere, discharge of pollutants in water, waste disposal in designated areas or sites during the reporting period – at the location of stationary sources, designated areas or sites;
- for generation of radioactive waste and temporary storage of radioactive waste beyond the specified term established by license – at the place of residence of the taxpayer who is registered in the controlling authorities.
Due dates
The environmental tax is payed during 10 calendar days following the last day of the deadline for the submission of the tax return.
The deadlines for submission of tax returns and payment of environmental tax liabilities in 2020 are:
- for IV quarter of 2019 – February 10 and 19, 2020 respectively;
- for I quarter – May 12 and 20, 2020 respectively;
- for II quarter – August 10 and 19, 2020 respectively;
- for III quarter – November 9 and 19, 2020 respectively;
- for IV quarter of 2020 – February 9 and 19, 2021 respectively.
Filling in return
When filling in the environmental tac return the following should be taken into consideration:
1) in 2020 the specifics of tax administration of environmental tax for emission of pollutants by stationary sources of pollution into the atmosphere in part of CO2 emission do not differ from such 2019 tax administration;
2) with a view to provide effective control over allocation of funds received as payment of environmental tax for emission of pollutants (CO2) the preparation of separate Annex 1 to the return in part of obligation for carbon dioxide emission by tax payer is obligatory.
