Telegram 
Viber 
Whatsapp 
Messenger Payment of the environmental tax for Q1 2013
Taxpayers of the environmental tax for the first quarter of 2013 must submit to the tax authorities an attachment consisting of two parts …
Payers of the environmental tax must submit 2 declarations for the 1st quarter of 2013
Taxpayers of the environmental tax for the first quarter of 2013 must submit to the tax authorities an attachment consisting of two parts: for January 1–3 inclusive, at the rates that were in force during that period, and from January 4 to March 31 inclusive at the rates set out in Law No. 5503, reports the State Tax Service of Ukraine.
The above-mentioned law applies the rates of the environmental tax for calculating obligations for Q2, Q3 and Q4.
The rates of tax obligations from January 1, 2013 to December 31, 2013 inclusive amount to 75% of the rates provided for in Articles 243 – 246 of the Tax Code of Ukraine (previously in 2012 they amounted to 50%).
The basic tax period for the environmental tax is the calendar quarter. Regarding the payment of tax liabilities and the procedure for submitting the tax declaration in 2013, nothing has changed.
The deadlines for payment of tax liabilities and for filing the tax declaration are:
- for the first quarter of the current year – 10.05.2013 and 20.05.2013;
- for the second quarter of the current year – 9.08.2013 and 19.08.2013;
- for the third quarter of the current year – 11.11.2013 and 19.11.2013;
- for the fourth quarter of 2013 – 10.02.2014 and 19.02.2014.