Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Law No. 2755-VI Tax Code of Ukraine.

Country/Territory
Ukraine
Document type
Legislation
Date
2010 (2020)
Source
FAO, FAOLEX
Subject
Environment gen., Forestry, Land & soil, Sea, Water, General
Keyword
EEZ-Exclusive Economic Zone Continental shelf Marine pollution Freshwater resources management Water abstraction Water charges Tax/levy Environmental fees/charges Ownership Public health Private land Land valuation Emissions Effluent waste water/discharge Waste disposal Waste management Radiation Business/industry/corporations Mariculture Aquaculture Hydropower generation Non-timber products Agro-forestry Recreational forest Transport/storage Maritime zone Forest management/forest conservation Timber Timber extraction/logging Forest species Public land Cadastre/land registration
Geographical area
Black Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia
Entry into force notes
This Law enters into force on the date of its official publication.
Abstract

Tax Code of Ukraine regulates relations arising in the field collection of taxes and fees, in particular determines an exhaustive list of taxes and fees held in Ukraine, and the procedure for their administration, payers of taxes and levies, their rights and responsibilities, the competence of regulatory authorities, powers and responsibilities of their officials during the administration of taxes and levies, as well as liability for violations of tax legislation. Tax (levy, fee) is a mandatory payment to the appropriate budget, which copes with the payers of taxes, subject to receipt by them of special benefits, including as a result of committing in favor of such persons of state bodies, local government, other authorized bodies and persons of legally significant actions. The set of national and local taxes and levies that are applicable in the manner prescribed by this Code, is tax system of Ukraine. In Ukraine, national and local taxes and fees are set. National taxes include environmental tax and environmental fees (charges). Local taxes include property tax. For taxation purposes, land owners shall be considered legal entities and individuals (residents and non-residents) who have acquired land ownership in accordance with the law of Ukraine, as well as territorial communities and the state in relation to municipal land and state property, respectively. Data of the state land cadastre - a set of information and documents on the location and legal status of land plots, their assessment, classification of land, quantitative and qualitative characteristics, distribution among landowners and land users. prepared in accordance with the law. Land tax - a mandatory payment applicable to owners of land plots and land shares (units), as well as to permanent land users. Environmental tax - a national mandatory payment that copes with the actual volumes of emissions into the atmosphere, discharges into waterbodies of pollutants, waste disposal, actual volume of radioactive waste temporarily stored by their producers, the actual volume of generated radioactive waste and the actual volume of radioactive waste accumulated by April 1, 2009. Taxpayers of ecological tax are business entities, legal entities that do not conduct economic (business) activities, budgetary institutions, public and other enterprises, institutions and organizations, permanent representations of non-residents, including those performing agency (representative) functions in relation to such non-residents or their founders, in the process of conducting activities on the territory of Ukraine and within its continental shelf and Exclusive (marine) Economic Zone listed as follows: (a) emissions of pollutants into the atmosphere by stationary air pollution sources; (b) discharges of pollutants directly into waterbodies; (c) waste disposal (except for disposal of certain types (classes) of waste as a secondary raw material placed on their own territories (objects) of business entities; (d) generation of radioactive waste (including already accumulated); and (e) temporary storage of radioactive waste by their producers over the term established by special conditions of the license. Entities are not taxpayers for carbon dioxide emissions if such emissions in the amount not more than 500 tons per year. If the annual amount of carbon dioxide emissions exceeds 500 tons per year, entities are required to register as taxpayers in the tax (reporting) period in which such excess occurred. Such payers are obliged to prepare and submit tax reports, accrue and pay tax for the tax (reporting) period in which such excess occurred, in the manner prescribed by this Code. Payers of water charges for special water use are: (a) primary water users - business entities, regardless of form of property: legal entities, their branches, offices, representative offices, other separate subdivisions without formation of a legal entity, permanent representations of non-residents, as well as individual entrepreneurs who use and/or transfer to secondary water users the water obtained from waterbodies; and (b) business entities regardless of the form of ownership: legal entities, their branches, offices, representative offices, other separate subdivisions without constitution of legal entity, permanent establishments of non-residents, as well as individual entrepreneurs who use water for the needs of hydropower, water transport and fish farming. Taxation of special forest management shall be applicable to: (a) main use felling; (b) sanitary felling; (c) collecting and harvesting on non-timber forest products; (d) agro-forestry; and (e) recreational use of forests. Property tax includes land tax. Objects of taxation are: (a) land plots that are owned or used; and (b) land shares that are owned.

Full text
Ukrainian
Website
zakon.rada.gov.ua

References - Legislation

Repeals

Law No. 2535-XII on land charges.

Legislation | Ukraine | 1992 (2001)

Keyword: Tax/levy, Agricultural land, Dispute settlement, Urban land

Source: FAO, FAOLEX