Order No. 47 of the Ministry of Finance on the application of the provisions of Law No. 313 amending Law No. 1540-XIII on environmental fees.

This Order validates the Regulation on reimbursement/compensation of excessively paid fees for goods, in the process of using which the environment is polluted. This Regulation determines the procedure for reimbursing the amount of the environmental fee for goods, in the process of use of which the environment is polluted, due to changes in the method and procedure for determining appropriate collection and application of exemption from the obligation to calculate and pay the environmental fee according to the provisions of Law No. 313 amending Law No. 1540-XIII on environmental fees. The right of reimbursement/compensation shall be granted to legal persons irrespectively of organizational and legal form and to natural persons-individual entrepreneurs that have paid environmental fees in the period from 01.01.2017 to 29.12.2017. Excessively paid fees for goods shall be intended environmental fees and interest on arrears paid in the period of 2017 to the amount exceeding the amount of environmental fees established by the provisions of Law No. 313 amending Law No. 1540-XIII on environmental fees.