Tax experiment that gives certain categories of organizations the right to apply a special procedure for calculating payments for environmental pollution and the use of natural resources will be conducted in the PMR. We are talking about paying the aggregate environmental payment. It was possible to apply for participation in such an experiment until the 14th of February. Today, the Supreme Council voted to extend the deadline until the 15th of April. The corresponding law-in-draft by Deputy Oleg Leontyev was adopted.
The law-in-draft stipulates in addition that organizations using the general tax regime can participate in the tax experiment if they receive at least 60% of their income from activities in the areas of construction, agriculture, social security, public catering, trade and other areas. The law is providing for participation in the tax experiment subject to receiving at least 80% of their income from these types of activities.
The law-in-draft, which allows more organizations to apply to the tax authority for the application of the combined environmental payment, was adopted in two readings at the plenary session. The law will extend its effect to legal relations that arose from February 14 after signing.