Commentary to the Letter of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36 / 3591: on exemption from payment for negative impact on the environment.

As stated in Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ), payment for negative environmental impact is charged for the following types of it:

emissions of pollutants into the atmospheric air stationary sources;

discharges of pollutants into water bodies;

waste disposal.

According to the degree of harm, objects that have a negative impact on the environment are divided into four categories.

By virtue of paragraph 1 of Art. 16.1 of Law No. 7-FZ, legal entities and individual entrepreneurs conducting business or other activities exclusively at category IV facilities are excluded from the number of persons obliged to pay a fee for negative environmental impact. The legislator includes offices (office buildings) in this category of objects.

At the same time, the Criteria for classifying objects into the corresponding category were approved by Decree of the Government of the Russian Federation of September 28, 2015 No. 1029. Assignment of the category is carried out upon state registration of objects (clauses 3, 4, article 4.2 of Law No. 7-FZ) that have a negative impact on the environment , the fact of which is certified by the issuance of the organization (or individual entrepreneur) of the relevant certificate. The category assigned once to an object can be changed when updating information about the object.

Thus, the law is currently not provided collection of fees for the established in Art. 16 of Law No. 7-FZ, types of negative environmental impact from legal entities and individual entrepreneurs operating exclusively at facilities of category IV. Recall that this exemption is valid from January 1, 2016 (Article 12 of the Federal Law of July 21, 2014 No. 219-FZ). According to paragraph 6 of part IV of the Criteria, the specified objects include objects that simultaneously meet the following criteria:

– the presence at the facility of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances of hazard classes I and II in the emissions, radioactive substances;
– no discharges of pollutants in wastewater into centralized systems sewerage, other facilities and systems for the disposal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.

According to officials of Rosprirodnadzor, typical examples the specified objects are office premises, schools, kindergartens, etc. (see Letter No. AA-03-04-32/20054 dated 29.09.2016). Recall that it is Rosprirodnadzor that controls the correctness of the calculation and the timeliness of making payments for the negative impact on the environment (including the environmental fee) (paragraph 3 of the Decree of the President of the Russian Federation of June 23, 2010 No. 780). This department is also entitled to give clarifications on the calculation and payment of such payments, which it does quite regularly.

In this regard, we suggest paying attention to the clarifications given by Rosprirodnadzor in Letter No. AS-06-02-36/3591 dated February 21, 2017, regarding the implementation of the rules on exemption from fees for negative environmental impact. Let's make a reservation right away that they are not given in favor of payers of environmental payments and are an example of the dubious logic of official bodies.

Literally, the authors of the commented letter indicated the following: if a legal entity or individual entrepreneur hassimultaneously objects of category IV and objects belonging to other categories defined by legislation (I, II, III), the fee for the negative impact on the environment is calculated and paid for all objects, including objects of category IV.

What they say is obviously to be understood as follows. If an economic entity has several objects belonging to category IV, then there is no need to pay for the negative impact on the environment, since these objects cause minimal harm to the environment. However, when a subject has at least one more harmful object (categorized as I, II or III), all objects without exception (including those belonging to category IV) become sources that cause irreparable harm to the environment. This means that their owner, in the opinion of Rosprirodnadzor officials, must pay a fee that compensates for such a negative impact on the environment for all these facilities.

Meanwhile, the aforementioned legislative norms does not contain such a condition. The exemption provided for in paragraph 1 of Art. 16.1 of Law No. 7-FZ, is unconditional. Therefore, the conclusion made by the officials of Rosprirodnadzor in the commented letter clearly contradicts the letter of the law. In our opinion, if an economic entity has several objects of pollution, one of which belongs to the category of "office buildings", it must pay a fee for everything except the last one. However, such an approach to resolving this issue may lead to disputes with officials of the territorial branch of Rosprirodnadzor, who are obliged to take into account the position of the central agency. It is not for nothing that at the end of the commented letter there is an indication that clarifications of territorial authorities containing a different legal position, are subject to removal from the official sites of territorial bodies on the Internet.

And further. As mentioned earlier, assignment to any object of one category or another is carried out when state registration of objects that have a negative impact on the environment (clauses 3, 4, article 4.2 of Law No. 7-FZ).

In this regard, the question arises: is it necessary to register an office (office building) that causes minimal damage to the environment for the legitimate use of fiscal preferences?

Letter No. OD-06-01-35/21270 dated October 14, 2016 from Rosprirodnadzor provides the following clarifications: exemption of legal and individual entrepreneurs engaged in economic and (or) other activities exclusively at category IV facilities from the calculation and payment of fees for the negative impact on environment possible only after assigning the object to the appropriate category . In other words, an organization (or individual entrepreneur) can exercise the right to exemption from payment of environmental payments only if the certificate of putting an object on state registration indicates that this object belongs to category IV.

In Letter No. AS-06-02-36/3591, Rosprirodnadzor officials again touched this question. They stressed that the current legislation no obligation putting objects that have a negative impact on the environment on state registration, which do not belong to objects of categories I, II, III and IV. So, if the facility generates production and consumption waste, but there are no other types of negative environmental impact specified in the Criteria (clause 6 of the Criteria), such facility is not subject to registration as an object that has a negative impact on the environment (not included in State Register objects, an application for registration is not submitted).

In view of the foregoing, it turns out that office buildings, which, by virtue of paragraph 1 of Art. 16.1 of Law No. 7-FZ belong to category IV objects (that is, causing minimal harm to the environment), nevertheless, they must be registered with the state. It's hard to argue with this. Indeed, only if the owner of the office (office building) has a certificate of state registration, he will be able to exercise his right to apply for exemption from environmental payments. Other alternative way to prove (in addition to obtaining the designated certificate) that the object belongs to category IV, the current legislation is not provided.

Meanwhile, a few months earlier (more precisely, on December 1, 2016), Rosprirodnadzor published information on its website that most offices do not need to be registered with the state, as they have a minimal negative impact on the environment. In support of this position, the department provided the following arguments. The actual generation and accumulation of waste at the facility are not criteria for its inclusion in any of the four categories of negative environmental impact. And in the application for putting an object on state registration, only information on the placement of waste on given object. Therefore, if an organization (for example, an office, a school or Kindergarten) generates waste , but does not carry out activities for their placement independently and does not have other types of negative impact on the environment specified in the Criteria, then such an organization has an object of negative impact on the environment not defined . In other words, according to officials, most of office buildings are generally not classified as objects that have a negative impact on the environment. Consequently, the owners of these offices should not put them on the state register.

However, the attractiveness of the stated position is offset by its controversial nature. Indeed, from the norm established by paragraph 1 of Art. 16.1 of Law No. 7-FZ, it clearly follows that entities will be able to receive exemption from environmental payments only when carrying out activities at objects of category IV. And the fact of assigning this category to an object is confirmed only by a certificate of state registration and nothing else.

Payment for negative impact on the environment: problems and innovations (Anishchenko A.)

Article placement date: 01/12/2016

From January 1, 2016, the changes introduced into the environmental legislation by the Federal Law of December 29, 2014 N 458-FZ come into force. Thanks to these innovations, a lot of things are being streamlined in the system of environmental payments. Let's consider what difficulties those who are obliged to pay for the negative impact on the environment face, what will change in the procedure for calculating fees from 2016, and what changes are still waiting in the wings.

In Art. 16 of the Federal Law of January 10, 2002 N 7-FZ "On Environmental Protection" (hereinafter - Law N 7-FZ) states that the negative impact on the environment is paid (although the payment of such a fee does not exempt payers from taking measures to protect environment and compensation for harm caused to it).
The procedure for calculating and collecting fees for negative environmental impact is established by the Government of the Russian Federation. Now it is the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved Decree of the Government of the Russian Federation of August 28, 1992 N 632.
The types of negative impact on the environment include:
- emissions of pollutants and other substances into the atmospheric air;
- discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and catchment areas;
- pollution of subsoil, soil;
- disposal of production and consumption waste;
- pollution of the environment by noise, heat, electromagnetic, ionizing and other types of physical influences;
- other types of negative impact on the environment.
The collection of fees for the negative impact on the environment is carried out by federal Service on supervision in the field of nature management (Rosprirodnadzor) in accordance with paragraph 3 of the Decree of the President of the Russian Federation of 23.06.2010 N 780 and the Decree of the Government of the Russian Federation of 13.09.2010 N 717. Recall that before the adoption of these regulatory legal acts, this function was performed by Rostekhnadzor.

Important! The environmental impact fee is not a fiscal levy. This was established by the Constitutional Court of the Russian Federation in the Ruling of December 10, 2002 N 284-O. The court pointed out that this payment is of an individual reimbursable and compensatory nature, and, therefore, cannot be related to taxes.

Who has to pay

The procedure for calculating environmental payments is established by Decree of the Government of the Russian Federation of August 28, 1992 N 632 (hereinafter referred to as Decree N 632). It says that this Procedure applies to enterprises, institutions, organizations, foreign legal and individuals carrying out any types of activities on the territory of the Russian Federation related to nature management. It is easy to see that there is not a word about individual entrepreneurs here.
However, the Constitutional Court of the Russian Federation, in its Ruling No. 284-O of December 10, 2002, considered that paying for a negative impact on the environment natural environment should all those who have such a negative impact, including individual entrepreneurs.
By the way, officials point out that individual entrepreneurs as payers of environmental payments are also mentioned in Art. 23 of the Federal Law of 24.06.1998 N 89-FZ "On production and consumption waste" (hereinafter - Law N 89-FZ) and Art. 28 of the Federal Law of 04.05.1999 N 96-FZ "On the protection atmospheric air".
So, there is a decision of the Constitutional Court of the Russian Federation, no one has canceled it, and there is no point in arguing - individual entrepreneurs are required to pay environmental fees.
By the way, neither the payment of UTII (Letter of the Ministry of Finance of Russia dated 11.07.2007 N 03-11-04 / 3/262) nor the transition to the simplified tax system (Letter of the Ministry of Finance of Russia dated 21.03.2007 N 03-06-06) does not exempt from the need to pay environmental fees. -04/1).
It is not difficult to assume that the transition to PSN also does not provide such an exemption.
There is a problem with the registration of payers on the account.
On the one hand, there is an opinion that, despite the changes that have taken place in the form of the transfer of relevant functions from Rostechnadzor to Rosprirodnadzor, payers of fees for negative environmental impact should be registered in accordance with Orders of Rostechnadzor dated 02.08.2005 N 545 and dated 24.11. 2005 N 867 for each object that has a negative impact on the environment: stationary or mobile (Letter of Rostekhnadzor dated 12.02.2007 N 04-09 / 169).
However, Rostekhnadzor Order No. 545 dated August 2, 2005 was not registered with the Russian Ministry of Justice and was not published. In addition, the absence of the obligation to register is also confirmed by the courts (for example, the Decree of the Sixth Arbitration Court of Appeal of 03.10.2011 N 06AP-3857/2011 and the Appeal ruling of the Rostov Regional Court of 03.05.2012 N 33-4736).

Note! A separate subdivision of a legal entity is not an independent payer of environmental payments and has the right to make payments on behalf of a legal entity, provided that such powers are fixed in the regulation on a separate subdivision, as well as the head of the separate subdivision has a power of attorney for this.
It should be clarified that the mentioned requirement follows from the Methodological recommendations for the administration of fees for negative environmental impact in terms of air emissions, approved. Order of Rostekhnadzor N 626 of 12.09.2007. On the one hand, as early as August 9, 2011, these Recommendations, by virtue of the Order of Rostekhnadzor of 09.08.2011 N 452, officially became invalid. But on the other hand, as is often the case with us, no one has proposed anything new. Therefore, in our opinion, it makes sense to continue to be guided by them.

Objects of taxation

Stationary objects include:
- objects firmly connected to the ground, from which there was an emission or discharge of pollutants;
- waste disposal facilities.
In accordance with Art. 1 of Law N 89-FZ "On Production and Consumption Waste", a waste disposal facility should be understood as a specially equipped facility designed for waste disposal - a landfill, a sludge dump, a tailing dump, a dump rocks and other.
As stated in the current Order of Rostekhnadzor dated 05.04.2007 N 204, the payer pays environmental charges separately for mobile objects of negative impact - vehicles, including automobile, air, sea ​​vessels, inland navigation vessels, mobile diesel generator sets and other mobile units equipped with engines running on gasoline, diesel fuel, kerosene, liquefied petroleum or natural gas registered on the territory of one object of administrative-territorial division. The payer also calculates and pays the fee separately at the location of production areas and waste disposal facilities in the respective municipalities.

When to pay

In accordance with the text of the Order of Rostekhnadzor dated 08.06.2006 N 557, the reporting period for environmental payments is a calendar quarter.
Please note that this Order will be applied until the Ministry of Natural Resources of Russia replaces it with its own relevant regulations. This is stated in the Letter of Rosprirodnadzor dated 05.10.2010 N SM-06-01-31/7167.
The payment deadline is no later than the 20th day of the month following the reporting period.
Calculation of payment for negative impact on the environment is also submitted by payers no later than the 20th day of the month following the expired reporting quarter.
A separate calculation is presented for each subject of the Russian Federation. At the same time, if the payer operates more than one object of negative impact on the territory of a constituent entity of the Russian Federation, then the payment calculations for these objects are included in a single calculation.

Innovations-2016. From January 2016, the current procedure regarding the deadline for making payments for negative environmental impact will be irrelevant. By virtue of the new Art. 16.4 of Law N 7-FZ, the reporting period in relation to making this payment is recognized calendar year. It must be paid no later than March 1 of the year following the reporting period.

Fee Calculation Engine

The basis for calculating the fee are:
- volumes of pollutants emitted into the atmosphere, discharged into water bodies or onto the terrain;
- the mass of production and consumption waste placed at authorized or unauthorized facilities.
Records should be kept for each type of pollutant and for each waste hazard class.
The main part of the norms for payment for emissions and waste disposal was approved in 2003 by Decree of the Government of the Russian Federation of June 12, 2003 N 344. Subsequently, relatively minor changes and additions were made to this document, related, in particular, to the annexation of Crimea.
Here are the following data for calculation:
- Norms of payment for emissions of pollutants into the atmospheric air by stationary sources - in rubles per one ton of pollutants;
- Norms of payment for emissions of pollutants into the atmospheric air by mobile sources - in rubles per ton or cubic meters;
- Norms of payment for discharges of pollutants into surface and underground water bodies - in rubles per ton of pollutants;
- Norms of payment for the disposal of production and consumption waste - for one unit of waste disposal.
Appendix 2 to this document contains the Coefficients that take into account environmental factors(state of atmospheric air and soil), by territories economic regions RF, Coefficients taking into account environmental factors (state water bodies), along the basins of the seas and rivers.
In addition, it has been established that the Norms of payment for emissions of pollutants into the atmospheric air, discharges of pollutants into water bodies, including through centralized sewerage systems, disposal of production and consumption waste, are applied not only using coefficients that take into account environmental factors, according to the Appendix 2, but also an additional factor of 2 for specially protected natural areas, for example, health-improving areas and resorts.
Since the Fee Norms were established back in 2003, they need to be amended every year, at least due to inflation. Thus, Decree of the Government of the Russian Federation of November 19, 2014 N 1219 establishes that the Standards for payment for negative environmental impact established by the Government of the Russian Federation in 2003 are applied in general case in 2015 with a coefficient of 2.45.

Innovations-2016. According to Decree of the Government of the Russian Federation of November 19, 2014 N 1219, the norms for payment for negative environmental impact established by the Government of the Russian Federation in 2003 are generally applied in 2016 with a coefficient of 2.56, in 2017 - 2.67.

In order for the payer of contributions to determine the standard for their emissions, he needs to contact the territorial department of Rosprirodnadzor. There you need to provide information about the activities of the company and the types of products it produces. Based on this information, the department of Rosprirodnadzor will determine the approximate size allowable norms emissions (or discharges) assets for the payer.
Then the payer needs to accurately determine the volume of their emissions. This can be done independently or through the involvement of specialized organizations.
The calculation of the payment is made according to the rules prescribed in the Decree of the Government of the Russian Federation of August 28, 1992 N 632.
So, for stationary objects it looks like this.
The payment "for dirt" in amounts not exceeding the maximum allowable standards established for the payer is determined by multiplying the corresponding payment rates by the value specified species pollution. If the payer does not fit into the maximum allowable norms, but does fit within the limits established for him, then you must first calculate the fee within the maximum allowable emissions or discharges, and then multiply the difference between the maximum allowable standards and limits by the appropriate rates. The results obtained are summarized. It should be noted that the limits are set on the basis of special permits. Moreover, they operate exclusively temporarily - only during the period when the payer carries out activities that should lead to a reduction in emissions to environmentally acceptable levels.
If the payer does not fit not only into the standards, but even into the limits, then the calculation is made in three stages. First you need to calculate the amount of payment within acceptable limits. Then calculate the payment amount for the difference between the marginal standards and limits. Next, calculate the difference between actual emissions (discharges, waste) and the established limits. This difference is multiplied by differentiated rates, calculated according to the basic standards of payment within the limit of emissions or discharges, and multiplied by five. And then you should summarize all the results.

Important! If the user of natural resources does not have a permit issued in accordance with the established procedure for the emission, discharge of pollutants, waste disposal, the entire mass of pollutants is taken into account as over-limit. A fivefold multiplier is applied to it.

For mobile objects Emission charge standards are set per unit of fuel used.
Unlike the calculation of the payment for emissions or discharges, there are only two main indicators for waste disposal - waste within the limit and waste above the limit. This follows from Art. 18 of Law N 89-FZ. The amount of waste must be multiplied by a differentiated rate calculated according to the basic rate of payment corresponding to the hazard class of the waste. If the payer exceeds the limit, the payment will have to be calculated in two stages. First, you will need to calculate the payment for waste within the limit, and then - for the difference between the actual waste disposal and the limit. Moreover, the difference between over-limit waste and the limit is multiplied by a differentiated rate and by five.

Waste classification

By order of Rosprirodnadzor dated July 18, 2014 N 445, the Federal Classification Catalog of Waste (hereinafter - FKKO) was approved. Recall that the previous Catalog was approved by the Order of the Ministry of Natural Resources of Russia dated December 2, 2002 N 786.
Both types of wastes from the previous Catalog and new types of wastes were included in the FWCS. The code of each type of waste has an 11-digit structure.
The last sign of the 11-digit code determines the environmental hazard class of the waste. If there is "0" - this means a block, type, subtype, group, subgroup of waste. For types of waste, the number "1" denotes the 1st hazard class, the number "2" - the 2nd hazard class, etc.
On August 1, 2014, the Order of the Ministry of Natural Resources of Russia dated September 30, 2011 N 792, which approved the Procedure for maintaining the state waste cadastre, also came into force.
By virtue of paragraph 1 of Art. 20 of Law N 89-FZ state cadastre waste includes FKKO, the state register of waste disposal facilities, a data bank on waste and technologies for the disposal and disposal of various types of waste.
By virtue of Art. 14 of Law N 89-FZ, companies that generate waste of I-IV hazard classes must:
- confirm the assignment of waste to specific class danger;
- draw up and approve passports for them.
In the Clarifications of Rosprirodnadzor dated 03.10.2014, the officials explained that the procedure for confirmation by the payer of the classification of waste to a specific hazard class is primary in relation to the procedure for certification of waste.
The passport is compiled on the basis of data on the composition and properties of these wastes and an assessment of their hazard.
The form of the waste passport of I - IV hazard classes, as well as the Rules for its execution, were approved by Decree of the Government of the Russian Federation of August 16, 2013 N 712.
Clause 7 of these Rules establishes that a copy of the passport is sent to the territorial body of Rosprirodnadzor at the place of jurisdiction economic activity company in a manner that allows to determine the fact and date of its receipt, or is handed under the signature.

Arbitrage practice

As you know, waste is generated during the conduct of any economic activity. After all, even the used paper thrown into the trash is also waste.
Previously, officials, as can be seen from court decisions, believed that since companies and entrepreneurs generate household waste, they are all obliged to calculate and pay an environmental fee for waste disposal.
It was this position that was reflected in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 09.12.2008 N 8672/08, according to which the subject of payment for waste disposal is a legal entity, as a result of whose economic and other activities this waste was generated, and the provision of waste disposal services to it by a specialized organization on the basis of a civil law contract does not automatically transfer the burden of paying this public law payment to it.
However, later the court changed its mind and said that this opinion was wrong.
Decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2009 N 14561/08 and dated July 20, 2010 N 4433/10 appeared, the court confirmed its point of view in the Resolution dated July 12, 2011 N 709/11.
The judges noted that organizations and entrepreneurs that are not engaged in the storage and disposal of waste, but simply accumulate it for subsequent delivery to a specialized organization, are not required to pay an environmental fee. However, they are not exempted from compliance with environmental and sanitary and epidemiological requirements when handling production and consumption waste. And for non-compliance with these requirements can be punished under Art. 8.2 of the Code of Administrative Offenses of the Russian Federation.
However, a new broom sweeps in a new way. And when similar cases came under the jurisdiction of the RF Armed Forces, the judges changed their point of view by 180 degrees - see, for example, Rulings of the RF Armed Forces dated May 15, 2015 N 301-KG-14-6499 and dated May 15, 2015 N 301-KG14-7579 . They pointed out that since there was no transfer of ownership of the waste from the company that generated the revenue to the company that disposed the revenue, the company that generated the waste should pay the environmental charge.
In the Decree of the Supreme Court of the Russian Federation of April 10, 2015 N 306-AD14-3950, the judges for some reason returned to the "old" position of the Supreme Arbitration Court of the Russian Federation.
In fact, as the Constitutional Court of the Russian Federation found out in Resolution No. 5-P of March 5, 2013, the problem is in the wording of Art. 16 of Law N 7-FZ. The fact is that this article establishes the obligation to make payments to the budget for the negative impact on the environment, but it does not determine the recipients of this obligation.
With regard to Decree N 632, it is not an appropriate legal act to establish the main elements of a public law payment, including its payers.
In Ruling of the Constitutional Court of the Russian Federation of December 10, 2002 N 284-O, the court indicated that the environmental payment should be collected only from those economic entities whose activities are actually associated with a negative impact on the environmental situation.
Meanwhile, in terms of waste disposal, the legislation, as the court pointed out, is structured in such a way that it is simply impossible to understand who should make an environmental payment for this.
Neither Law N 7-FZ, nor Law N 89-FZ, nor Decree N 632, nor the Procedure for the Development and Approval of Waste Generation Standards and Limits for Their Disposal, approved. By order of the Ministry of Natural Resources of Russia dated February 25, 2010 N 50, they do not give an unambiguous answer as to who exactly should pay the environmental payment for the disposal of production and consumption waste and who should develop standards for the generation of waste and limits on their disposal - companies whose activities result in such waste, or those companies that collect, store and dispose of such waste? The point is that between the legislative acts there are insurmountable contradictions.
As a result, it turns out that small and medium-sized businesses that actually produce waste are generally exempted from developing waste standards, unless they are engaged in their storage and disposal. It turns out that the development of standards for waste disposal is not linked to the obligation to pay an environmental fee for their disposal.
The Constitutional Court of the Russian Federation discovered Letter No. 14-07/32 of January 17, 1997 from the Russian State Committee for Environmental Protection, from which it became clear that government bodies they do not even object to the fact that waste producers and those who dispose of them themselves agree on which of them will pay the environmental fee.
Analyzing the decisions of the Supreme Arbitration Court of the Russian Federation on this topic, the Constitutional Court of the Russian Federation expressed bewilderment that the Supreme Arbitration Court of the Russian Federation considers that waste standards should be developed by a company storing and utilizing waste, while it collects other people's waste. How can such a company influence waste producers? A five-fold penalty coefficient should, in theory, encourage those who produce waste to save money, and according to the logic of the Supreme Arbitration Court of the Russian Federation, for some reason, those who have nothing to do with waste production should be punished.
Maybe it was this circumstance that prompted the legislators to amend the environmental legislation, so from January 1, 2016 this dispute should become irrelevant.

Innovations-2016. In accordance with the amendments made by Federal Law No. 219-FZ of July 21, 2014 to Law No. 7-FZ, Art. 16.1. It states that legal entities and entrepreneurs conducting economic or other activities on the territory of the Russian Federation that have a negative impact on the environment are required to pay for the negative impact on the environment, with the exception of legal entities and entrepreneurs conducting such activities exclusively at Category IV facilities.
Recall that according to paragraph 1 of Art. 4.2 of Law N 7-FZ, objects of category IV are objects that have a minimal negative impact on the environment. (So ​​you don't have to pay the environmental fee to take the paper out of the office.)
The main thing is that now it will finally become clear who exactly should make the environmental payment for waste disposal.

Crime and Punishment

penalties

Oddly enough, but for the delay in environmental payments, penalties have not yet been provided. However, legislators have reached the hands to correct this "defect". From January 1, 2016, late or incomplete payment for negative environmental impact entails the payment of penalties in the amount of 1/300 of the Bank of Russia refinancing rate effective on the date of payment of penalties, but not more than 0.2% for each day of delay. Penalties are accrued for each calendar day of delay starting from March 2 of the year following the reporting period.
going nowhere and administrative responsibility.

Administrative responsibility

As stated in Art. 8.41 of the Code of Administrative Offenses of the Russian Federation, non-inclusion in deadlines payment for negative impact on the environment entails the imposition of an administrative fine on officials in the amount of 3,000 to 6,000 rubles, on legal entities - from 50,000 to 100,000 rubles.
Of course, first of all, it is necessary to identify the fact of non-payment or late payment. This is done by the financial division of the territorial body of Rosprirodnadzor. It collects information about incoming payments and transmits it to its management.

By the grace of judgment

Is it possible to avoid administrative punishment, even by delaying the payment deadline? Can. The arbitral tribunal has such a right.
Thus, in the Decree of the FAS of the East Siberian District of October 20, 2009 N A74-2177 / 2009, the judges considered the delay in payment for 8 days as a minor violation and released the payer of the environmental payment from liability. However, it is worth considering one important fact: the company was unable to pay because its accounts were temporarily blocked by the tax office.
A similar decision was made in the Decree of the Federal Antimonopoly Service of the West Siberian District dated March 31, 2010 N A81-4031 / 2009. Here, the court generally did not look for special excuses for the violator.
The judges pointed out that according to Art. 2.9 of the Code of Administrative Offenses of the Russian Federation, with the insignificance of the administrative offense committed, the judge may release the person who committed the offense from administrative responsibility.
From the explanation of the Supreme Arbitration Court of the Russian Federation, contained in paragraph 18 of the Decree of the Plenum of 02.06.2004 N 10, it follows that when qualifying an offense as minor, the courts must proceed from an assessment of the specific circumstances of its commission. Article 2.9 of the Code of Administrative Offenses of the Russian Federation can be applied to any offenses contained in this Code. In accordance with Art. 71 agrarian and industrial complex of the Russian Federation court of Arbitration evaluates the evidence according to his inner conviction, based on a comprehensive, complete, objective research all the circumstances of the case taken together.
This can be judged, in our opinion, at least by the Rulings of the Supreme Arbitration Court of the Russian Federation dated October 31, 2012 N VAC-14216/12 and dated 07.06.2012 N VAC-7368/12, in which the judges supported the existence of a fact of insignificance, and the Ruling of the Supreme Arbitration Court of the Russian Federation dated 01/19/2012 N ВАС-17817/11, in which the judges did not see such a fact.
In our opinion, one can count on the leniency of the judges, if only because the amount of the fine for a small delay seems clearly disproportionate. That's just the question of how long the delay can be considered insignificant, each arbitration court will decide for itself.

Note! The payer cannot be fined at all for this violation if it is revealed a year after the expiration of the payment period. This directly follows from the content of Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation and is confirmed by the Decrees of the FAS Northwestern District dated 12/15/2009 N A44-3057 / 2009 and Far Eastern District dated 03/24/2010 N F03-1528/2010.

Small business problems

Small and medium-sized businesses should pay attention to the Letter of the Ministry of Natural Resources of Russia dated July 13, 2015 N ВС-02-01-36/11991.
In accordance with paragraph 3 of Art. 18 of Law N 89-FZ, entrepreneurs and companies, as a result of which waste is generated, develop draft standards for the generation of waste and limits on their disposal. True, this does not apply to small and medium-sized businesses. The named entities, if they also generate production waste, must submit reports to the competent authorities on the formation, use, neutralization, and disposal of waste in a notification manner.
The requirements for the content and presentation of such reporting are set out in the Procedure for Submission and Control of Reporting on the Generation, Use, Neutralization and Disposal of Waste (with the exception of statistical reporting), as amended. Order of the Ministry of Natural Resources of Russia dated December 9, 2010 N 542 (hereinafter referred to as the Procedure).
The provisions of clause 2 of the Procedure for the development and approval of waste generation standards and limits on their placement, approved. Order of the Ministry of Natural Resources of Russia dated February 25, 2010 N 50, determined that the limits for waste disposal for small businesses are the amount of waste actually sent for disposal in accordance with the above reporting. Therefore, in order to confirm the limits, small businesses are required to submit these reports in a timely manner. By virtue of clause 5 of the Procedure, it is submitted before January 15 of the year following the reporting period.
Officials considered that businessmen should be punished for late submission of reports under Art. 8.5 of the Code of Administrative Offenses of the Russian Federation, as reported in the Letter of Rosprirodnadzor dated December 25, 2014 N AA-03-04-36 / 21179. The mentioned article refers to the concealment, deliberate distortion or untimely communication of complete and reliable information about the state of the environment and natural resources, about sources of pollution or other harmful effects on the environment and natural resources, about the radiation situation, as well as the distortion of information about the state of lands, water bodies and other environmental objects by persons obliged to report such information.
Concealment of information is understood as failure to bring it to the attention of persons entitled to receive it; under the distortion of information - the message of incomplete or incorrect data. Untimely communication of complete and reliable information means a violation of the deadlines for its communication to interested parties.
The administrative penalty is:
- for citizens - from 500 to 1000 rubles;
- for officials - from 3000 to 6000 rubles;
- for legal entities - from 20,000 to 80,000 rubles.
However, the judges turned out to have their own opinion, and not at all in favor of small and medium-sized businesses.
The Code of Administrative Offenses of the Russian Federation has Art. 8.2, which provides for punishment for such violations as non-compliance with environmental and sanitary and epidemiological requirements when handling production and consumption waste, substances that destroy ozone layer, or other hazardous substances.
These violations entail:
- for citizens, a fine in the amount of 1000 to 2000 rubles;
- for entrepreneurs, a fine in the amount of 30,000 rubles. up to 50,000 rubles or administrative suspension of activities for up to 90 days;
- for legal entities, a fine in the amount of 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.
As you can see, these sanctions are much more stringent than under Art. 8.5 of the Code of Administrative Offenses of the Russian Federation.
But it is Art. 8.2 of the Code of Administrative Offenses of the Russian Federation, the judges require to apply in the situation under consideration. This opinion, for example, was expressed in the Decree of the Arbitration Court of the Moscow District dated 08.20.2014 N F05-8666 / 2014 in case N A40-6935 / 14-94-73.
But the main thing is that the courts also think so more high level(see, for example, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 4973/12 of 02.10.2012 in case No. А60-50398/2011, Supreme Court of the Russian Federation No. 3-AD14-2 of 06.06.2014 and No. 308-AD14-4895 of 04.09.2015 in case N A32-13704/2013).
The judges believe that the composition of the offense provided for in Art. 8.2 of the Code of Administrative Offenses of the Russian Federation, forms any activity for the management of production and consumption waste or other hazardous substances, which is carried out by a business in violation of the requirements of environmental legislation. Violations of environmental legislation also include violation of the requirements of paragraph 3 of Art. 18 of Law N 89-FZ.

Problems of tax accounting

In pp. 7 p. 1 art. 254 of the Tax Code of the Russian Federation, it is established that the material costs of the taxpayer include payments for the maximum permissible emissions (discharges) of pollutants into the natural environment. But emissions are divided into three categories: according to the standard, according to the limit and above the limit. Then what does "maximum allowable" emissions mean?
For example, the Ministry of Finance of Russia in Letters No. 03-03-06/1/265 of 07.05.2007 and No. 03-03-04/1/238 of 16.03.2006 decided that only payments for emissions (discharges) can be taken into account in tax expenses harmful substances within acceptable limits or disposal of waste within the limits. In Letter No. 03-03-04/403 of the Russian Ministry of Finance dated December 1, 2005, financiers argue that payments for emissions or discharges of pollutants within the limits, but in excess of allowable standards, as well as over-limit payments, cannot be included in tax expenses.
At the same time, in paragraph 4 of Art. 270 of the Tax Code of the Russian Federation states that when determining the tax base, expenses in the form of the amount of payments for excess emissions of pollutants into the environment are not taken into account. It turns out that limited and over-limit emissions just fall under this paragraph.
Some courts confirm this (see Resolution of the FAS of the East Siberian District dated May 26, 2006 N A33-11449 / 05-F02-2414 / 06-C1, A33-11449 / 05-F02-2416 / 06-C1 in case N A33- 11449/05). Others do not agree (Resolution of the Federal Antimonopoly Service of the North-Western District of June 15, 2007 in case N A26-7961 / 2006-218). AT last thing the court considered that the limits on emissions and discharges of pollutants and microorganisms represent the actual emissions (discharges) of these substances, agreed with the authority executive power in the field of environmental protection for the period of implementation of the plan approved by this body to achieve the standards for permissible emissions (discharges), and may be called temporarily agreed emissions and discharges. So payments for emissions within the agreed limits can be taken into account when calculating income tax.
It is also necessary to bring the position of the FAS Ural District(see Resolution dated March 19, 2008 N F09-1599 / 08-C3 in case N A76-8 / 07). The court pointed out that payments for waste disposal within the established limits are not a sanction for excess environmental impact, so the taxpayer rightfully included them in the costs. This decision was supported in the Determination of the Supreme Arbitration Court of the Russian Federation dated 25.08.2008 N 9144/08. But in this case waste disposal limits were considered. But unlike the calculation of the payment for emissions or discharges, there are only two main indicators for calculating the payment for waste disposal - waste within the limit and waste above the limit. Simply put, there is no intermediate stage, due to which all the fuss is being made.
Judging by the fact that more recent judgments on this issue, no, taxpayers are not at risk. And they do it right.
We also recall the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of January 24, 2006 N 7317/05 in case N A07-27013/04-A-SLA. The tax authorities tried to exclude the company's costs for paying for the services of third-party organizations for wastewater treatment. However, the court pointed out that if wastewater is received on the basis of an agreement that provides for a fee for exceeding the norms of permissible concentrations of pollutants, then this payment is a differentiated tariff for services for the neutralization of harmful substances contained in sewage. It is simply a fee for services that can be deducted as tax expense. Even the Ministry of Finance of Russia in the Letter of 01.26.2006 N 03-03-04/4/18 agreed with this point of view.
By the way, please note that the services of third-party organizations in assessing the actual amount of discharges or emissions produced by the payer can be taken into account for the purposes of taxing profits on the basis of paragraphs. 6 p. 1 art. 254 of the Tax Code of the Russian Federation.
Note that there may be a conflict with the tax authorities regarding the recognition in tax accounting of the cost of services for determining the hazard class of waste and services for sanitary examination of standards for maximum permissible emissions of pollutants into the atmosphere. For some reason, the tax authorities believe that these costs should be taken into account in tax expenses evenly - during the period of validity of these standards.
However, in the Decree of the Federal Antimonopoly Service of the Urals District dated January 17, 2012 N F09-8803/11, the judges considered that there were no ongoing relationships between the customer and the contractor, so these costs in tax accounting can be taken into account at a time.

For many businesses, one of mandatory conditions conducting business - making payments for negative impact on the environment. New rates in 2016 adopted by Decree of the Government of the Russian Federation of September 13, 2016 No. 913. It entered into force at the end of September. In addition, he approved additional coefficients. Let's talk about all the innovations.

Options

Law on Environmental Protection No. 7-FZ obliges the Government of the Russian Federation to establish two parameters:

1. fees for Negative influence to the natural environment;
2. additional coefficients.

Since January 1, both of these indicators have been updated upwards. Moreover, the rate indicators are scheduled ahead for 2016, 2017 and 2018. And for 2017 and 2018, the fee will be the same and will not change. The previous payment standards have become invalid since September 23.

According to the law, all organizations and businessmen (IEs) who conduct any (!) Activities in Russia that negatively affect the environment must pay for the harmful impact on the environment.

The exception is the so-called objects of the fourth category, where firms and merchants work. It is believed that their impact on the environment is minimal, so there is no need to pay a fee to the budget. The rules for assigning to the 4th category can be found in the Decree of the Government of the Russian Federation of September 28, 2015 No. 1029.

What do they depend on

Primarily, new rates of payment for negative environmental impact for 2016 depend on the type harmful influence production for nature. It can be of three types:

Overpayment

However, the law does not treat all productions with the same brush. Apart from new rates in 2016 of fees for negative environmental impact, a multiplying factor of 2 is set. The rate is multiplied by it if the production is located on the territory or object, which are under special protection of the law (reserves, sanctuaries, etc.).

There are also more benign coefficients. Their values ​​range from zero to 0.67, depending on the harmfulness of the waste. They are introduced specifically for organizations and individual entrepreneurs, so that they do less harm. nature through the use of more modern technologies.

Order of enumeration

According to latest changes, from January 1, 2016, you need to pay for negative impact no later than March 1 next year after the reporting period. And if you are late, Rosprirodnadzor has every right to impose a fine.

In addition, from January 1, 2016, payers (except for small and medium-sized businesses) must make quarterly advance payments (except for the 4th quarter). Deadline - no later than the 20th day of the month for last month every quarter. The amount of advances new rates of payment for negative environmental impact for 2016- a quarter of the amount of the payment for the previous year.

Environmental protection is one of the important state priorities. After all, the negative impact of human activity on nature is enormous, and this must be resisted. For this, the state tools are used in the form of laws and by-laws, the action of which is aimed not only at imposing penalties in the form of penalties for environmental pollution, but also stimulating the introduction of waste-free technologies in production, the transition to alternative energy, the use of electric transport, deep processing of waste and high-quality wastewater treatment.

The procedure for charging fees for negative environmental impact

In Russia, the Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection” is in force, as amended by No. 358-FZ of July 3, 2016. On its basis, the Decree of the Government of the Russian Federation No. 913 dated September 13, 2016 was adopted, which established a fee for the negative impact on the environment for 2016. It is planned to introduce new rates and additional coefficients starting from January 1, 2016. This applies to emissions of pollution into the atmosphere by stationary sources, discharges of harmful substances into water bodies and the disposal of industrial and consumer waste, depending on their hazard class.

The fee is charged for one ton of harmful substances. In accordance with paragraph 6 of Article 16.3 of the Federal Law of January 10, 2002 No. 7-FZ for enterprises and individual entrepreneurs in 2016, there are reduction factors that encourage businesses to introduce the latest technologies providing necessary protection environment. The Ministry of Natural Resources and Ecology of Russia provided expert opinions, showing that due to the benefits provided to enterprises and organizations in 2016, their costs associated with paying for harmful emissions and waste disposal will be reduced by at least one and a half to two times compared to 2015.

At the same time, the resolution stipulates that for certain territorial entities and objects that are specially protected in accordance with federal law, a fee for negative environmental impact is charged taking into account an additional factor of 2.

The amount of the fee for 2016 should be determined based on the results of this period, and can be adjusted and paid to the budget no later than March 1, 2017. At the same time, paying enterprises make quarterly advance payments (with the exception of the fourth quarter). Funds must be transferred no later than the 20th day of the month following the current quarter. This procedure does not apply to business entities classified in accordance with applicable law as small and medium-sized businesses. In this case, full payment is made before March 1, 2017 and advance payments are not made. Those companies that belong to SMEs are included in the register of SMEs. In addition, any businesses established during 2016 are also exempt from advance quarterly payments.

Reporting on payments for negative environmental impact

The corresponding reporting declaration on payment for negative environmental impact must be submitted before March 10, 2017 (Clause 4, Article 16.4 of Federal Law No. 7-FZ). The same paragraph of the law provides for the responsibility of the enterprise in the form of paying a penalty in the amount of 1/300, but not more than 0.2% of the discount rate of the Bank of Russia for each day of delay, and administrative liability in the form of fines imposed on officials and legal entities in the amount of 3-6 and 50-100 thousand rubles, respectively (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).

Budget classification codes when filling out payment documents in 2016 remain unchanged. At the same time, the norms for transferring fees for negative environmental impacts to the budgets have changed.

New rates of payment for negative environmental impact

In 2016, it is planned to transfer 5% of all accrued amounts to the federal budget, 40% to the constituent entities of the Russian Federation, 55% municipal districts and urban districts, or for cities federal significance(Moscow and St. Petersburg) - 5% to the federal budget and 95% to these entities. Compared to previous periods, the share of funds distributed in favor of the territories has increased significantly.

New rates of payment for negative environmental impact were determined for the reporting period of 2016, as well as for 2017 and 2018. The normative legal acts that were in force before that - the government decree of June 12, 2003 No. 344 and the government decree of November 19, 2014 No. 1219, which determined the standards for harmful emissions into the atmosphere, discharges of pollution into water bodies, disposal of industrial and consumer waste, as well as coefficients for them, have become invalid and are not used.

Full list of new dirt fees

The relationship between man and nature has always existed, but on different stages civilization, it has undergone multiple modifications. Unfortunately, the further humanity moved along the path scientific and technological progress the more ruthlessly exploited natural resources. Forests were cut down, water bodies were drained and polluted, harmful emissions into the atmosphere reached catastrophic proportions. As a result, disappeared or are on the verge of survival certain types plants, animals, fish and insects.

It got to the point where international community seriously preoccupied global climate change problem, but industrially the developed countries attempts to reach an agreement on the limitation of emissions into the atmosphere began to be made greenhouse gases. That is, people began to accept urgent action to save the earth from ecological disaster . One of these measures was collection of environmental fees for negative environmental impact (NEI).

Meaning of the NIS

The essence of any environmental payments, including for NVOS, is that the state obliges users of natural resources (legal entities and individual entrepreneurs) to deduct cash to prevent or compensate for damage caused by them to the environment in the course of production or economic activity.

Funds raised will be used to build treatment facilities, land reclamation, creation recreational areas and other environmental activities .

The obligation and procedure for paying environmental charges are prescribed in the law "On Environmental Protection" (No. 7-FZ of 10.01.02). According to the provisions of this law, users of natural resources operating facilities that produce harmful emissions, discharges or production waste must produce next payments for:

• emission of harmful substances into the atmosphere by stationary or mobile sources of pollution;
• discharge of harmful substances and microorganisms into surface and underground water bodies (rivers, lakes, aquifers);
• placement (burial) of waste in specially designated areas (mainly at landfills).

Here it is impossible not to mention the legal conflict. According to the Ministry of Natural Resources of the Russian Federation, based on amendments to the law “On the Protection of Atmospheric Air” (No. 96-FZ of 04.04.1999), it is not necessary to pay for the release of “dirt” into the atmosphere by mobile sources (including cars).

Making an environmental payment does not relieve the payer from carrying out environmental protection measures and compensating for damage caused to the environment or citizens (for example, in the event of an accident), therefore, from a legal point of view, this payment is essentially closer to a fiscal fee than to a tax.

The procedure for calculating and collecting fees

The Decree of the Government of the Russian Federation No. 344 dated 12.06.2003 contains two standards, on the basis of which the amount of the environmental payment is calculated. One rule concerns allowable limits, the other - temporarily agreed limits on harmful emissions/discharges.

Standards are set for each component of a pollutant (pollutant), taking into account its danger to the environment and humans.

For 2018 this document has lost its power.

If the nature user is within the maximum allowable standard (PDN), the amount of the payment is determined by multiplying the differentiated rates by the volume of pollution (for each component of the emission or discharge) and then summing up the results for all types of pollution.

If the nature user has exceeded the PDN, but kept within the agreed limit, the difference between this limit and the PTI, multiplied by the corresponding rate, is added to the result of the previous calculation.

If the nature user has exceeded both the PDN and the allotted limit, the difference between the actual volume of emissions (discharges or waste) and the allotted limit is added to the result of the previous two calculations, multiplied by the corresponding rate and increasing by a factor of five. That is, there is a hidden penalty sanction designed to stimulate strict compliance with environmental legislation.

In the event that an accident occurred due to the fault of the user of natural resources causing damage to the environment, the amount of payment is determined in the same way as for above-limit pollution.

If the user of natural resources does not have the required permits for the emission/discharge of pollutants or for the disposal of waste at landfills, the payment for NWOS increases by 5 times. There is a lever of influence on violators of the law: if you neglect your duties, you pay.

The following information is required to calculate the environmental payment:

• MPE and VSV standards;
• waste disposal limits;
• the amount of fuel consumed (for mobile sources of pollution);
• the amount of the fee for the VAT;
• actual volume (mass) of emissions/discharges of pollutants and disposed (or recycled) waste, broken down by components;
• corresponding coefficients.

The amount of payment for the VAT is calculated by the payer independently on the basis of information from the production environmental control and is paid annually by March 1 of the year following the reporting period. Environmental payments are credited to the federal budget.

In addition, before March 10 (i.e. within at least 10 days after payment), the payer is obliged to submit to the local executive authority tax return in the form prescribed by that authority.

It is easy to guess that the calculation of environmental payments - hard work and hard work. Therefore, there are many firms providing consulting services in this area. At the same time, it will not be difficult for a competent specialist to master a specialized program (in particular, developed by ComEco), which makes it possible to automate the calculation of payments for NVOS and the preparation of reporting documentation.

Form of calculation

The standard form for calculating payments for NVOS and the procedure for filling it out, as well as the procedure for submitting reports, are defined in the Order of Rostekhnadzor of the Russian Federation No. 204 of 04/05/2007. This department appears here not by chance: earlier it was it that was engaged in the collection of environmental payments.

The misunderstanding was corrected in August 2010 by transferring the authority to administer the NVOZ fee to Rosprirodnadzor. However, the latter did not have time to create its own regulatory framework in in full, therefore, it is often necessary to use the documents of the technical supervisory agency.

In particular, the form for calculating the payment for emissions into the atmosphere is presented in the format of a table and has next view:

It is the collection of normative indicators that is main problem , insofar as normative base scattered throughout various instances and systematically corrected, which requires the performer to be attentive, accurate and patient.

Case study and examples

Example 1: the enterprise produces liquefied gas, is a stationary facility that emits pollutants into the atmosphere, in this case, butane. Located in the Tver region. For factory fitted the following limits:

• MPE - 2 tons;
• VSV - 3 t.

Ideally, it is best to keep within the maximum allowable standard, however, for safety net, the company's management decided to issue an additional limit, so that in case of exceeding the MPE, it would not be too limited. large amount overpayments. In the given example, the actual outlier is chosen in such a way as to illustrate the justification of such a decision.

• actual release - 2.5 tons;
• standard for MPE - 5 rubles / t;
• normative for ER - 25 rubles/t;
• coefficient of ecological significance - 1.9;
• additional coefficients - 1 and 1.2;
• indexation for inflation - 2.56.

Since the enterprise exceeded the maximum allowable allowance, but at the same time met the ESV, we carry out the calculation in two stages. Payment within the VAT will be:

2 * 5 * 1.9 * 1.0 * 1.2 * 2.56 \u003d 58.37 rubles.

If there were no excess of MPE, this amount would be final. But the excess was allowed and amounted to 0.5 tons (3 - 2.5). Therefore, an additive is obtained, which amounted to:

0.5 * 25 * 1.9 * 1.0 * 1.2 * 2.56 \u003d 72.96 rubles.

As a result, we get:

58.37 + 72.96 \u003d 131.33 rubles.

That is, for half a ton of "overlimit" it was necessary to pay much more than for two tons of the rationed amount. And in the event of exceeding the BNE, the “appendage” would be even more significant. Hence the conclusion: take care of the environment, it is not only reasonable, but also economically beneficial.

Example 2: the same enterprise accumulates a certain amount of various wastes in the production process, which must somehow be disposed of. There can be many options for disposal: from using your own capabilities to sending garbage to landfills.

1. Type of waste - household waste, unsorted, small-sized.
2. Hazard class - 4.
3. The actual mass of waste (within the established limit) on an accrual basis - 2 tons.
4. The standard for waste disposal within the established limit is 248 rubles/ton.
5. The coefficient of environmental significance is 1.9.
6. Additional coefficient - 1.0.
7. The coefficient taking into account the location of the waste disposal facility is not applied.
8. Adjusted for inflation - 2.56.

Since the enterprise met the established limit, we get:

2 * 248 * 1.9 * 1.0 * 2.56 \u003d 2412.54 rubles.

Norms of payment for environmental pollution

When calculating the fee for the NVOZ, the rates and additional coefficients approved by the Government of the Russian Federation are applied.

To encourage users of natural resources to implement measures to reduce NVOS and introduce advanced technologies The Environmental Protection Agency has developed coefficients applied to the respective rates. These coefficients are shown in the following table.

Condition	Coefficient
Disposal of own waste within the established limits at landfills owned by a legal entity or individual entrepreneur on property rights and equipped accordingly	0,3
Disposal of Class IV Waste Formed as a Result of Class II Waste Disposal	0,33
Disposal of class IV waste generated as a result of waste disposal III class	0,49
Disposal of IV and V class waste generated as a result of waste disposal from industrial enterprises	0,5
Disposal of hazard class III waste generated as a result of class II waste disposal	0,67

Liability for violation

For violation environmental legislation administrative responsibility is due in accordance with the Code of Administrative Offenses of the Russian Federation. Sanctions for the most significant violations are set out in Articles 8.5, 8.21 and 8.41.

These significant breaches include:

1. Deliberate concealment, distortion or untimely submission of reliable data on the environment and sources of pollution;
2. Emission of pollutants into the atmosphere without a special permit;
3. Non-payment (or untimely payment) of the fee for the NVOS.

All these violations entail penalties that are imposed on both individual citizens and officials and legal entities. The amount of fines depends on how serious a particular violation is considered.

The biggest fine 250 000 rubles– a legal entity may be subjected to for unauthorized release of pollutants into the atmosphere. For an official, the same violation will amount to a maximum 50 000 rubles.

The most "innocent" violation is the concealment or distortion of data on the state of the environment and sources of pollution. Legal entity it can go up to 80 000 rubles, official – up to 6,000 rubles. An ordinary citizen can also suffer: the limit of his responsibility is set up to 1,000 rubles.

Establishing the fact of non-payment (or late or incomplete payment) of the environmental tax is entrusted to the territorial body of Rosprirodnadzor. In addition to the fine, it is possible to levy a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.