Tax experiment on environmental payment: amendments

The law "On conducting a tax experiment in 2025-2026 to grant certain categories of taxpayers the right to apply a special procedure for calculating payments for environmental pollution and the use of natural resources" came into force in Pridnestrovie on the 1st of January. The special calculation procedure means that payments for environmental pollution and the use of natural resources will be replaced by a combined environmental payment. This will thereby simplify the current procedure for calculating payments.

This tax experiment concerns construction organizations, agricultural enterprises, organizations in the field of healthcare, social security, public catering, trade and other areas where the general tax regime and simplified taxation system are applied. Organizations using the general tax regime can participate in the experiment if they receive at least 80% of their income from these types of activities at the same time.

The Chairman of the Committee on Agro-Industrial Complex, Industry, Transport, Construction and Natural Resources Oleg Leontyev proposed amending the law in order for more organizations to be able to participate in the tax experiment. The author of the law-in-draft proposes to reduce the requirement for the mandatory percentage of income from 80 to 60%. The changes concern the deadlines for submitting an application. According to the law, the application for participation in the tax experiment had to be submitted not later than February 14. Oleg Leontyev proposed extending the deadline until April 15. The law-in-draft he initiated on amending the relevant law was supported by colleagues in the course of the meeting of the relevant committee.

Deputies of the Committee on Agro-Industrial Complex will recommend to adopt the law-in-draft in two readings at once in the course of the plenary meeting.