Public organizations, members of Working group 3 “Environment, climate change and energy security” of the Ukrainian national platform of the Civil Society Forum of the Eastern Partnership (UNP EaP CSF) and Working group 5 “Energy, transport, environment and climate change” of the Ukrainian side of the Civil Society Platform Ukraine- The EU (US PGS) appeals to the State Tax Service of Ukraine to publish information on the payment of environmental tax and information on tax debt.
During the war and in the perspective of the reconstruction of Ukraine, sustainable development is gaining special importance and business entities are increasingly concerned with social and environmental responsibility when carrying out economic activities.
Environmental information, which, in accordance with national legislation and the Aarhus Convention ratified by Ukraine, is information to which access cannot be restricted, covers a wide range and list of data on the state of the environment, factors and subjects of influence on it, and also contains data on environmental tax[1] (its payment and the presence of debt).
At the same time, as provided for by the Resolution of the Cabinet of Ministers No. 835 “On Open Data”, on the Unified State Portal of Open Data before the start of the full-scale invasion, the State Tax Service of Ukraine published two sets of data:
- Information on business entities that have tax debt
- Information on payment of environmental tax by entities of natural monopolies and business entities that are payers of rent for the use of subsoil
In accordance with Article 35.4 of the Tax Code of Ukraine, the following is published monthly on the official website of the central executive body implementing the state tax policy:
information on the payment of taxes by natural monopolies and business entities that are payers of rent for the use of subsoil;
information on business entities that have tax debt, indicating the heads of such business entities, and the amounts of tax debt broken down by payments and territorial bodies of the central executive body implementing the state tax and customs policy, indicating the heads of such territorial bodies.
Based on the above, based on the high public interest and significance of relevant information in the processes of Ukraine’s European integration and the achievement of sustainable development goals, we request that information on the payment of taxes by natural monopolies and business entities that are payers of rent for the use of subsoil, and business entities that have tax debt be resumed, indicating the heads of such business entities and the amounts of tax debt on:
- The official website of the central executive body implementing state tax policy.
- The Unified State Portal of Open Data.
ЗАВАНТАЖИТИ Звернення громадських організацій до Голови Державної податкової служби України щодо оприлюднення інформації про сплату екологічного податку та інформації про податковий борг, 13 червня 2025
We thank the NGO “Save Dnipro” (members of WG5 CSP) for the analysis of the legislation and the preparation of the appeal project.
For reference:
The Ukrainian National Platform of the Eastern Partnership Civil Society Forum (http://eap-csf.org.ua/) is a network of more than 150 non-governmental organizations in Ukraine that advocates Ukrainian interests within the framework of the Eastern Partnership. The platform is part of the Eastern Partnership Civil Society Forum (EaP CSF). The Eastern Partnership Civil Society Forum is unique multi-layered regional civil society platform aimed at promoting European integration, facilitating reforms and democratic transformations in the six Eastern Partnership countries – Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. Serving as the civil society and people-to-people dimension of the Eastern Partnership, the EaP CSF strives to strengthen civil society in the region, boost pluralism in public discourse and policy making by promoting participatory democracy and fundamental freedoms. The EaP CSF is a non-partisan bona fide non-governmental organisation.
The Ukrainian side of the EU-Ukraine Civil Society Platform (https://eu-ua-csp.org.ua/) is the national part of the Ukraine-EU Civil Society Platform, one of the official bilateral bodies of the EU-Ukraine Association Agreement. In accordance with Articles 469-470 of the Association Agreement, the Platform officially represents the interests of civil society of Ukraine and the EU in the process of implementation of the Agreement, monitors and publicly controls its implementation. From the Ukrainian side, the Platform includes 15 members – representatives of public associations, trade unions and employers’ organizations. Under their auspices, the CSS unites 282 organizations.
