The STC posted on its website the draft order “On approval of changes to the form of the tax declaration of environmental tax”.
It was developed with the aim of simplifying reporting for taxpayers, which will ensure a reduction of taxpayers’ costs and time for tax accounting and payment of payments to the budget.
As indicated in the explanatory note, the implementation of the draft order will contribute to reducing the burden on environmental tax payers in terms of calculating the amount of the penalty in Tax Declarations, as the software makes it possible to process tax reporting, including the calculation of the amount of the penalty and conducting a chamber review of the submitted reporting, automatically.
The draft order makes changes to the Tax Declaration of Environmental Tax in terms of the exclusion from the Tax Declaration of Environmental Tax and its appendices:
– lines regarding the determination of the penalty amount;
– a note to such lines regarding the procedure for calculating the amount of the penalty;
– the position “This part of the Tax Declaration is filled out by the officials of the controlling body” regarding the indication by the officials of the controlling bodies of the results of the chamber audit of the Tax Declaration.