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Joint Order of 1998 No.64 of the State Committee for Environmental Protection and No.AP-3-04/19 of State Tax Service regarding strengthening inter-action of state tax bodies and state environmental protection bodies.

Country/Territory
Russian Federation
Document type
Regulation
Date
1998
Source
FAO, FAOLEX
Subject
Environment gen.
Keyword
Institution Special fund Inspection Environmental fees/charges Emissions Polluter pays principle
Geographical area
Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific
Entry into force notes
Entry into force from the date of issue.
Abstract

President of the State Committee for Environmental protection and Director of State Tax Service, for the purpose of strengthening control over the observance of tax and environmental legislation and for ensuring timely and total revenues to the federal budget and state ecological funds, order to validate the Regulation. Territorial environmental protection bodies carry out jointly with state tax inspections control over the totality and regularity of revenues by enterprises for environmental pollution to state ecological funds and to the federal budget, inform state tax inspections on concordance of the amount of payments recorded as environmental fees of the enterprises, inform state tax inspections of the certificates issued to the enterprises and organizations attesting the absence of emissions, discharge and other types of negative environmental impact. Territorial State Tax Inspections concede to the territorial environmental bodies information regarding enterprises violating systematically the modalities of compulsory revenues for environmental pollution and carry out control over regular and timely calculation and revenues ecological funds, including Federal ecological fund of the Russian Federation.

Full text
Russian