Tax Newsflash - November 2021

Dear Readers,

A Governmental resolution¹ approved new Rules on the Implementation of Extended Obligations of Producers (Importers), under point 7 of Article 386 of the new Environmental Code (hereinafter - the “Rules”). As the new Rules came into force, the previously existing rules became invalid.

Extended obligations of producers (importers) (hereinafter – the “EOP”) – obligations of individuals and legal entities to ensure collection, transportation, preparation for reuse, sorting, processing, neutralization and (or) utilization of waste (including the packing) generated after the goods produced or imported by the individuals or legal entities lose its utility properties.

The Ministry of Energy approved the list of products subject to the EOP.²

The Rules:

• Have updated definitions;
• Excluded the term specialized organizations and all norms regulating procedures for interactions between the EOP Operator and specialized organizations;
• Introduced clarifications to the procedure for fulfilling the EOP by producers and importers;
• Introduced the procedure for interactions between the EOP Operator, the state authorities and producers (importers) in case of export and/or re-import of goods;
• Excluded norms regulating interactions between the EOP Operator and the local executive authorities governing public utilities.

The Rules came into effect on 7 November 2021.