Reports and Fees Due by the End of March

Those who use the environment must remember their obligations. Entities using the environment are required to prepare reports regarding their usage of the environment and to pay fees when required.

A list containing information and data on the scope of usage and the amount of fees due must be submitted to the marshal's office by March 31 for the previous year.

A list does not need to be submitted if the annual fee for each type of environmental usage mentioned in Article 273, paragraph 1 of the Environmental Protection Law does not exceed 100 PLN. However, this does not exempt one from maintaining records and storing data on the amount of the calculated fee.

The obligation applies to entrepreneurs and individuals conducting large-scale animal husbandry or breeding. Institutions, including the Brodnica County and its organizational units, are also required to submit reports.

In necessary cases, these entities also incur fees for environmental use according to statutory rates. Fees are paid by entities that emit gases and dust into the air from technological processes, unloading engine fuels, energy boilers, combustion engines, or animal husbandry and breeding, as well as for waste disposal.

Fees for environmental usage are a tax obligation. Fees not paid on time are subject to enforced collection along with late payment interest, in accordance with the regulations on enforcement proceedings in administration.