The enterprise has the right to create branches, representative offices, branches and other separate subdivisions, however, such separate subdivisions do not have the status of a legal entity and act on the basis of the provisions on them approved by the enterprise (Part 4 of Article 64 of the Civil Code).
That is, branches, departments and other separate units do not belong to environmental tax payers due to the fact that they do not have the status of a legal entity.
Thus, the payers of the environmental tax in the case of emissions by stationary sources of pollution, discharges and placement of waste by branches, departments and other separate units are enterprises (institutions, organizations), which include such branches, units and other separate units.