Environmental exploitation fees are a tax obligation imposed on legal and natural persons exploiting the environment. The duty to prepare a report summarizing the nature of environmental impacts and to calculate the environmental fee rests on the enterprise. The fee for the calendar year is paid to the account of the province marshal’s office by 31 March of the following year.
The subject of inspections by province environmental protection inspectors involving submission of annual reports and payment of environmental exploitation fees is primarily firms holding ISO 14001 certificates or integrated permits. A similar situation applies to all manufacturing firms with obligations to file reports with administrative offices. A similar situation applies to all manufacturing firms with obligations to file reports with administrative offices.
Entities obliged to file reports are also required to register in the online KOBiZE system, accessible to administrative authorities, which makes it much easier for officials to verify the need for a given enterprise to file reports.
Even minor impact on the environment by a company carries tax and reporting obligations. If your business involves:
there is a high probability that your business is subject to the obligation to pay environmental exploitation fees. The following are required to pay environmental exploitation fees:
Non-compliance with the obligation to file timely reports on the scope and manner of exploitation of the environment can lead to liability for a petty offence on the part of the firm, resulting in imposition of additional fees and penalties.