Exceeded the approved “waste” limits: what about the eco-tax

The size of the environmental tax when calculating the amount of tax in the event that the tax payer exceeds the approved limits for the generation and disposal of waste or in the case of their absence does not increase.

Subclause 242.1.3 of the Code of Civil Procedure defines the object and basis of taxation of the environmental tax, which is charged for the placement of waste, in particular the volumes and types (classes) of the placed waste, in addition to the volumes and types (classes) of waste as secondary raw materials placed on one’s own territories (objects) of business entities.

According to clause 249.6 of the TCU, the amount of environmental tax, which is paid for waste disposal, is calculated by the payers independently every quarter, based on the actual volumes of waste disposal, tax rates and adjustment coefficients in the order determined by the PKU. That is, based on the actual volume of waste placement during the reporting quarter.

The presence or absence of approved limits for the generation and disposal of waste by the payer of the environmental tax does not affect the calculation of the amount of environmental tax due for the disposal of waste.

Prepared by Assistant Anna Filatova.