In the publication the explanation of concept of sources of pollution of surrounding environment and the list of documents used is given at calculation of the sum of collecting.

Whether should pay agricultural enterprise charge for pollution of surrounding environment for agricultural machinery: combines, tractor wheel, tractor caterpillar and other self-propelled agricultural machinery?

Charge for pollution of surrounding environment (further – collecting) is raised, in particular, for emissions in atmospheric air of polluting substances by pereyodvizhny sources of pollution (Instyoruktsiya No. 162 item 14). Thus the mobile source considered a vehicle, movement kotoro­go it is accompanied by emission in the atmosphere of zagryaznyayoyushchy substances (Instruction No. 7 subitem 1.15.6).

Vehicle – this device, prednaznayochenny for transportation of people and (or) cargo, and also usyotanovlenny on it is mute the special equipment or mechanisms. If it is actuated at po­moshhi the engine, is mechanical transportyony means. This term extends, in particular, on a tractor, combines, self-propelled mashi­ny and mechanisms (item 1.10 of Rules No. 1306).

Thus, combines, a tractor wheel, a tractor caterpillar and other self-propelled selsyokokhozyaystvenny equipment belong to peredvizhyony sources of pollution of environment and consequently, it is necessary to pay charge for it.

Objects of calculation of collecting for such equipment, as well as for other mobile sources of pollution, yav­lyayutsya volumes of actually used types goyoryuchy as a result of which combustion polluting substances (Instruction No. 162 item 3.1) are formed.

List of documents

1. The instruction No. 7 – the Instruction about the contents and an order of drawing up of the report of carrying out inventory of emissions of zayogryaznyayushchy substances at the enterprise, approved by the order of the Ministry of protection of surrounding environment and yaderyony safety of Ukraine from 10.02.95 of No. 7.

2. The instruction No. 162 – the Instruction about an order of calculation and payment of collecting for pollution of the surrounding environment, approved by the order of the Ministry of protection of surrounding environment and nuclear safety of Ukraine from 19.07.99 of No. 162.

3. Rules No. 1306 – the Traffic regulations approved by the resolution KMU from 10.10.01 of No. 1306.

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