Uzhgorod tax service explained who should pay the environmental tax
Uzhgorod tax service remind taxpayers that on the first of January this year the definition of "waste disposal" was changed. As a result, double environmental taxation of waste disposal by entities in designated places or objects on site is eliminated.
Accordingly, in the case of temporary waste storage entities shall not pay environmental tax if they have a contract for the removal and disposal of waste with business entities (municipal or specialized companies, etc.) and the delivery of waste for recycling and disposal is carried out within the terms set by such contract.