From January 1, 2016, the changes introduced into the environmental legislation by the Federal Law of December 29, 2014 No. 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.

Article 16 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ) states that the negative impact on the environment is paid (although the payment of such a fee by no means exempts payers from taking measures on environmental protection 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 this is the Procedure for determining the fee and its maximum size for environmental pollution, waste disposal, other types of harmful effects, approved. Decree of the Government of the Russian Federation of August 28, 1992 No. 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 bowels, soils;

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 the Federal Service for Supervision of Natural Resources Management (Rosprirodnadzor) in accordance with clause 3 of the Decree of the President of the Russian Federation of June 23, 2010 No. 780 and the Government of the Russian Federation of September 13, 2010 No. 717. mentioned normative 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 10.12.2002 No. 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 No. 632 (hereinafter referred to as Decree No. 632). It says that this procedure applies to enterprises, institutions, organizations, foreign legal entities and individuals engaged in any type of activity 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, in its Ruling No. 284-O of December 10, 2002, the Constitutional Court of the Russian Federation considered that all those who have such a negative impact, including individual entrepreneurs, should pay for the negative impact on the environment.

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 June 24, 1998 No. 89-FZ “On Production and Consumption Wastes” (hereinafter - Law No. 89-FZ) and Art. 28 of the Federal Law of 04.05.99 No. 96-FZ "On the Protection of 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 of July 11, 2007 No. 03-11-04 / 3/262), nor the transition to the simplified tax system (letter of the Ministry of Finance of Russia of March 21, 2007 No. 03-06-06) -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 the orders of Rostechnadzor dated 02.08.2005 No. 545 and dated 24.11.2005 No. 867 for each facility that has a negative impact on the environment: stationary or mobile (letter of Rostekhnadzor dated February 12, 2007 No. 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 decision of the Sixth Arbitration Court of Appeal dated 03.10.2011 No. 06AP-3857/2011 and the Appellate ruling of the Rostov Regional Court dated 03.05.2012 No. 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 dated 12.09.2007 No. 626. On the one hand, as early as August 9, 2011, these recommendations, by virtue of the order of Rostekhnadzor dated 09.08.2011 No. 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 No. 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 rock dump, and more.

As stated in the current order of Rostekhnadzor dated 05.04.2007 No. 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 installations 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 Rostekhnadzor Order No. 557 dated June 8, 2006, the reporting period for environmental payments is a calendar quarter.

Please note that this order will apply until the Russian Ministry of Natural Resources replaces it with its own relevant regulations. This is stated in the letter of Rosprirodnadzor dated 05.10.2010 No. 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 1, 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 No. 7-FZ, the reporting period for making this payment is a 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 No. 344. Subsequently, relatively minor changes and additions were made to this document, in particular, related to the annexation of Crimea.

Here are the following data for calculation:

payment rates for emissions of pollutants into the atmospheric air by stationary sources - in rubles per one ton of pollutants;

payment rates for emissions of pollutants into the atmospheric air by mobile sources - in rubles per ton or cubic meters;

payment rates 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 indicates the coefficients that take into account environmental factors (the state of atmospheric air and soil) for the territories of the economic regions of the Russian Federation, the coefficients that take into account environmental factors (the state of water bodies) for the basins of the seas and rivers.

In addition, it has been established that the rates 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 wastes, are applied not only using coefficients that take into account environmental factors, according to Appendix 2, but also an additional factor of 2 for specially protected natural areas, for example, health-improving areas and resorts.

Since the fee standards were set back in 2003, they need to be adjusted every year, at least because of inflation. Thus, Decree of the Government of the Russian Federation of November 19, 2014 No. 1219 establishes that the norms of payment for negative environmental impact established by the Government of the Russian Federation in 2003 are generally applied in 2015 with a coefficient of 2.45.

Innovations-2016

According to Decree of the Government of the Russian Federation of November 19, 2014 No. 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 of allowable emission (or discharge) standards 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 No. 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 of the indicated types of 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 limits of 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 takes measures 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 overlimit. A fivefold multiplier is applied to it.

For mobile facilities, emission charges 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 No. 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

Order No. 445 of July 18, 2014 of Rosprirodnadzor approved the Federal Classification Catalog of Waste (hereinafter referred to as FKKO). Recall that the previous catalog was approved by the order of the Ministry of Natural Resources of Russia dated December 2, 2002 No. 786.

Both types of waste from the previous catalog and new types of waste were included in the FKKO. 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” there, this means a block, type, subtype, group, subgroup of waste. For types of waste, the number "1" indicates the I hazard class, the number "2" - the II hazard class, etc.

On August 1, 2014, the order of the Ministry of Natural Resources of Russia dated September 30, 2011 No. 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 No. 89-FZ, the state waste cadastre includes FKKO, the state register of waste disposal facilities; data bank on waste and technologies for the disposal and neutralization of various types of waste.

By virtue of Art. 14 of Law No. 89-FZ, companies that generate waste of I-IV hazard classes must:

Confirm the assignment of waste to a specific hazard class;

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 hazard classes I-IV, as well as the Rules for its execution, were approved by Decree of the Government of the Russian Federation of August 16, 2013 No. 712.

Paragraph 7 of these rules establishes that a copy of the passport is sent to the territorial body of Rosprirodnadzor at the place of business of the company in a way that allows determining the fact and date of its receipt, or is handed over against 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 No. 8672/08 dated December 9, 2008, 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 No. 14561/08 and dated July 20, 2010 No. 4433/10 appeared, the court confirmed its point of view in the decision dated July 12, 2011 No. 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, the rulings of the RF Armed Forces dated May 15, 2015 No. 301-KG-14-6499 and May 15, 2015 No. 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 decision of the Supreme Court of the Russian Federation of 10.04.2015 No. 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 its Resolution No. 5-P dated March 5, 2013, the problem lies in the wording of Art. 16 of Law No. 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 No. 632, it is not the 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 No. 284-O dated 10.12.2002, the court pointed out 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 No. 7-FZ, nor Law No. 89-FZ, nor Decree No. 632, nor the Procedure for the Development and Approval of Waste Generation Standards and Limits for Their Disposal, approved. order of the Ministry of Natural Resources of Russia dated February 25, 2010 No. 50, do not give an unambiguous answer as to who exactly should pay the environmental fee 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 fact is that there are irreparable contradictions between the said legislative acts.

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 found a letter from the State Committee for Environmental Protection dated January 17, 1997 No. 14-07 / 32, from which it turned out that state bodies do not even object to the fact that waste producers and those who dispose of them themselves agree on who from they 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 factor 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 in 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 No. 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 got around to correcting 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 refinancing rate of the Bank of Russia 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.

And administrative responsibility will not go anywhere.

Administrative responsibility

As stated in Art. 8.41 of the Code of Administrative Offenses of the Russian Federation, failure to pay within the established time limits for the negative impact on the environment entails the imposition of an administrative fine on officials in the amount of 3,000 to 6,000 rubles; for 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.

So, in the decision of the Federal Antimonopoly Service of the East Siberian District of October 20, 2009 No. A74-2177 / 2009, the judges considered the delay in payment for 8 days as an insignificant 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 resolution of the Federal Antimonopoly Service of the West Siberian District dated March 31, 2010 No. 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 Resolution of the Plenum of 02.06.2004 No. 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 of the Arbitration Procedure Code of the Russian Federation, the arbitration court evaluates the evidence according to its inner conviction, based on a comprehensive, complete, objective study of all the circumstances of the case in the aggregate.

This can be judged, in our opinion, at least by the rulings of the Supreme Arbitration Court of the Russian Federation of October 31, 2012 No. VAC-14216/12 and of June 7, 2012 No. VAC-7368/12, in which the judges supported the presence of a fact of insignificance, and the Ruling of the Supreme Arbitration Court of the Russian Federation of 01/19/2012 No. 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 paragraph 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation and is confirmed by the decisions of the Federal Antimonopoly Service of the North-Western District of December 15, 2009 No. A44-3057 / 2009 and the Far Eastern District of March 24, 2010 No. 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 No. ВС-02-01-36/11991.

In accordance with paragraph 3 of Art. 18 of Law No. 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 the submission and control of reporting on the generation, use, neutralization and disposal of waste (with the exception of statistical reporting), approved. by order of the Ministry of Natural Resources of Russia dated December 9, 2010 No. 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 No. 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 No. 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 land, water objects and other objects of the environment 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 3,000 to 6,000 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 violations such as non-compliance with environmental and sanitary and epidemiological requirements when handling production and consumption waste, substances that destroy the ozone layer, or other hazardous substances.

These violations entail:

for citizens, a fine in the amount of 1,000 to 2,000 rubles;

for entrepreneurs, a fine 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 decision of the Arbitration Court of the Moscow District of August 20, 2014 No. F05-8666 / 2014 in case No. A40-6935 / 2014.

But the main thing is that higher-level courts also think so (see, for example, decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 2, 2012 No. 4973/12 in case No. A60-50398 / 2011, the Supreme Court of the Russian Federation of June 6, 2014 No. and dated April 9, 2015 No. 308-AD14-4895 in case No. 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 No. 89-FZ.

Problems of tax accounting

In subparagraph 7 of paragraph 1 of 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 dated 07.05.2007 No. 03-03-06/1/265 and dated 16.03.2006 No. 03-03-04/1/238 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 the letter of the Ministry of Finance of Russia dated December 1, 2005 No. 03-03-04 / 403, financiers argue that payments for emissions or discharges of pollutants within the limits, but in excess of acceptable 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 the decision of the FAS of the East Siberian District dated May 26, 2006 No. A33-11449 / 05-F02-2414 / 06-S1, A33-11449 / 05-F02-2416 / 06-C1 in case No. A33- 11449/05). Others do not agree (Decree of the Federal Antimonopoly Service of the North-Western District dated July 15, 2007 in case No. A26-7961 / 2006-218). In the latter case, 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 executive authority in the field of environmental protection for the period of implementation of the plan approved by this authority to achieve the standards for permissible emissions (discharges). ), and may be referred to as temporally 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 cite the position of the Federal Antimonopoly Service of the Urals District (see Resolution No. Ф09-1599/08-С3 dated March 19, 2008 in case No. А76-8/07). 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 Ruling of the Supreme Arbitration Court of the Russian Federation dated August 25, 2008 No. 9144/08. But in this case, limits on waste disposal 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 there are no more recent court rulings on this issue, taxpayers are not at risk. And they do it right.

We also recall the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of January 24, 2006 No. 7317/05 in case No. 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 disposal of harmful substances contained in wastewater. It is simply a fee for services that can be deducted as tax expense. Even the Ministry of Finance of Russia, in a letter dated January 26, 2006 No. 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 subpara. 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 decision of the Federal Antimonopoly Service of the Urals District dated January 17, 2012 No. Ф09-8803/11, the judges considered that there were no ongoing relations between the customer and the contractor, therefore, these costs in tax accounting can be taken into account at a time.

Let us consider the frequency with which nature users need to report to Rosprirodnadzor and the deadline for submitting reports: NVOS, 2-TP (waste), 2-TP (reclamation) and SMEs. And also, what is a general categorization.

Let's consider how often users of natural resources need to report to Rosprirodnadzor and how long it takes to submit reports: NVOS, 2-TP (Waste), SMEs and environmental fees.

NIOS

Since 2016, the declaration on payment for negative environmental impact has been an annual reporting form, which must be submitted by March 10 of the year following the reporting one. Thus, for 2018 it will be necessary to report before March 10, 2019.

This declaration must be submitted to all users of natural resources, except for those who carry out activities exclusively at objects of category IV. The declaration is handed over to the territorial department of the RPN.

Making a payment for NVOS to the budget in 2019

Since 2016, business entities must make payments to the budget by March 1 of the year following the reporting year. That is, for 2018, payment must be made before March 1, 2019.

At the same time, advance payments are not provided for small and medium-sized businesses during the year. Those who do not belong to small and medium-sized businesses make quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the corresponding quarter of the current reporting period, in the amount of one fourth of the amount paid for the VAT for prior year. And until March 1 of the year following the reporting year, make the remaining amount of the payment as the difference between the accrued amount and the amount of advance payments made. If, as a result of the calculation, an overpayment is revealed, then a mechanism is provided for the return of the overpaid amount or a set-off against future payments.

Thus, in 2019 you need to make payments:

• for the first quarter of 2019 - until 04/20/2019;
• for the second quarter of 2019 - until 07/20/2019;
• for the third quarter of 2019 - until 10/20/2019.

Regulations:

1. "On Environmental Protection": determines that it is necessary to pay a fee for negative impact on the environment, and establishes the types of negative impact.
2. Order of the Ministry of Natural Resources of the Russian Federation dated 09.01.2017 No. 3 “On approval of the procedure for submitting a declaration on payment for negative environmental impact and its forms”: determines the procedure, terms and form for submitting a declaration on payment for environmental impact assessment.
3. Decree of the Government of the Russian Federation No. 913 of September 13, 2016 “On the rates of payment for negative environmental impact and additional coefficients”: determines the rates of payment for each pollutant for 2016-2018. In 2019, the rates set for 2018 are applied, using, in addition to other coefficients, a coefficient of 1.04 (according to Decree of the Government of the Russian Federation No. 758 dated June 29, 2018).
4. Decree of the Government of the Russian Federation of 08.11.2012 No. 1148 "On the specifics of calculating fees for the negative impact on the environment in case of emissions into the atmospheric air of pollutants generated during flaring and (or) dispersion of associated petroleum gas".

2-TP (air)

Since 2019, the annual report 2-TP (air) has been submitted to Rosprirodnadzor (previously, the report was submitted to Rosstat). The deadline for submission is January 22 of the year following the reporting year. The place of delivery is the territorial office of the RPN.

2-TP (air) is handed over by legal entities and individual entrepreneurs that have stationary sources of pollutant emissions into the atmospheric air (including boiler houses), regardless of whether they are equipped with treatment plants or not.

Difference from the procedure for submitting the previous form:

• In the report, sections are filled in separately for each object of negative impact (for each production site);
• If a legal entity or individual entrepreneur has several objects of negative impact and they are located on the territory of different constituent entities of the Russian Federation, then a report in the form is submitted separately for each constituent entity of the Russian Federation to the relevant territorial bodies of Rosprirodnadzor at the place where the object of negative impact is registered.

2-TP (Waste)

The annual report 2-TP (Waste) is submitted by February 1 of the year following the reporting year to the territorial office of the RPN by all business entities that operate in the field of waste management.

Form 2-TP (Waste) was approved by Rosstat Order No. 529 dated August 10, 2017 and is officially called “Information on the formation, processing, disposal, neutralization, transportation and disposal of production waste”.

2-TP (reclamation)

The annual report 2-TP (reclamation) is submitted before February 1 of the year following the reporting year to the territorial office of the RPN by legal entities and individual entrepreneurs conducting the following activities:

• developing mineral deposits (including common minerals);
• carrying out construction, land reclamation, logging, survey work;
• carrying out the placement of industrial, construction and municipal solid waste.

Form 2-TP (reclamation) was approved by the Order of Rosstat dated December 29, 2012 No. 676 and is officially called "Information on land reclamation, removal and use of the fertile soil layer."

SME

The annual form of SMEs is submitted by small and medium-sized businesses. Its official name is: "Information on the generation, use, neutralization and disposal of waste (excluding statistical reporting)".

SMEs are submitted to different regulatory authorities depending on the level of supervision of the facility. For objects of the federal level of control, they report to the territorial office of the RPN, for objects of the regional level of control - to the executive authorities of the subject (for example, the Ministry of Natural Resources of the Sverdlovsk Region).

For objects of the federal level, the reporting procedure is established by Order of the Ministry of Natural Resources of the Russian Federation of February 16, 2010 No. 30 (as amended on December 9, 2010), the reporting form is approved. The deadline for submission is January 15 of the year following the reporting year.

For objects of the regional level of control, the form and procedure for reporting may be similar to those established for objects of the federal level, and may be approved in separate regulatory legal acts of the regional level. In this case, the deadline may be different from January 15 of the year following the reporting one.

Ecological fee

Manufacturers and importers of goods and packaging included in the list approved by Decree of the Government of the Russian Federation dated December 28, 2017 No. 2970-R “On approval of the list of finished goods, including packaging, subject to disposal after they lose their consumer properties” are required to submit reports on the eco-fee. This list includes 45 product groups and nine types of packaging.

You also need to take into account: if the manufacturer uses packaging for his products that is subject to reporting on the eco-fee, then he pays the eco-fee (Government Decree of 08.10.2015 No. 1073 as amended on 23.08.2018). For example, the company produced paper bags and sold them to a mini-confectionery, which puts its own cakes in these bags for sale. In this case, the confectionery must pay the eco-fee.

Another point: if the product was imported in a package that falls under the eco-tax, but the product itself is not, then the packaging will have to be disposed of or the eco-tax must be paid. For example, a company imported tulips in cardboard boxes - you need to report for the boxes.

Eco-collection forms are annual. Manufacturers report to the territorial body of the RPN, importers - to the Central Office of the RPN. Organizations that are both manufacturers and importers - to the Central Office of the RPN.

As part of reporting on eco-fee, only the number of goods and packaging put into circulation is taken into account: not the total amount of goods produced/imported, but sold to the end consumer.

The procedure for collecting the environmental fee was approved by Decree of the Government of the Russian Federation of October 8, 2015 No. 1073 “On the procedure for collecting the environmental fee” (as amended on August 23, 2018). This procedure also spells out liability for non-payment of the environmental fee. Please note that starting from reporting for 2018, the period for voluntary payment of the environmental fee after receiving a request from the RPN has been reduced from 30 to 15 calendar days.

There are four types of eco-collection report, and for the first three, a strict sequence of delivery is required. If you violate it, the RPN may not accept the reports.

1. Declaration on the quantity of goods put into circulation on the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after they lose their consumer properties, sold for domestic consumption on the territory of the Russian Federation.

Submitted before April 1 of the year following the reporting one, the form is approved by Decree of the Government of the Russian Federation dated December 24, 2015 No. 1417 (as amended on July 25, 2018) “On Approval of the Regulations on Declaration by Producers of Goods, Importers of Goods of the Quantity of Goods Released into Circulation on the Territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after they lose their consumer properties.

2. Report on the implementation of recycling standards.

Submitted before April 1 of the year following the reporting year. The report form was approved by Decree of the Government of the Russian Federation of 08.12.2015 No. 1342 “On Approval of the Rules for Producers and Importers of Goods to be Recycled after They Lost Their Consumer Properties, Reporting on Compliance with Waste Disposal Standards from the Use of Such Goods”. By reporting for 2018, the form will be changed, at the moment the bill is under discussion.

The recycling standards were approved by Decree of the Government of the Russian Federation of December 28, 2017 No. 2970-R “On approval of the list of finished goods, including packaging, subject to disposal after they lose their consumer properties.”

3. Calculation of the amount of the environmental fee. The calculation form was approved by the Order of Rosprirodnadzor dated August 22, 2016 No. 488 “On approval of the form for calculating the amount of the environmental fee”. Submitted before April 15 of the year following the reporting year. Fee rates for 2018 have not yet been approved, the relevant bill is under discussion.

4. Report on the facilities (capacities) of the main technological equipment to ensure the disposal of waste from the use of goods.

Important: this report must be submitted only to those organizations that have the indicated capacities on their balance sheets!

Deadline: April 1 of the year following the reporting year. The report form was approved by Decree of the Government of the Russian Federation of December 30, 2015 No. 1520 “On the unified state information system for accounting for waste from the use of goods” (Appendices 10, 11). The report is divided into two forms:

• information about the facilities (capacities) of the main technological equipment to ensure the disposal of waste from the use of goods;
• information about the places of collection of waste from the use of goods, organized by manufacturers, importers of goods.

After considering the issue, we came to the following conclusion:
Currently, payment for negative environmental impact is made no later than the 20th day of the month following the expired quarter. In the same period, the calculation of the payment for the negative impact on the environment is submitted. From January 1, 2016, payment for negative environmental impact will need to be transferred to the budget no later than March 1 of the year following the expired calendar year. By the same date, a declaration on payment for negative environmental impact will have to be submitted to Rosprirodnadzor.
Reports on the generation, use, neutralization, and disposal of waste are submitted before January 15 of the year following the expired calendar year.

Rationale for the conclusion:
In accordance with the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - the Law N 7-FZ) negative impact on the environment is paid. Types of negative impact include, in particular:
- emissions of pollutants and other substances into the atmospheric air;
- disposal of production and consumption waste.
Please note that starting from 01.01.2015, legal entities and individual entrepreneurs will not be charged for emissions of harmful substances into the atmospheric air from mobile sources (Federal Law of 04.05.1999 N 96-FZ "On the Protection of Atmospheric Air", the Ministry of Natural Ecology of the Russian Federation dated March 10, 2015 N 12-47/5413).
Forms of payment for the negative impact on the environment are determined by N 7-FZ, other federal laws. The procedure for calculating and collecting fees for negative environmental impact is established by the Government of the Russian Federation.
At present, the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects is approved by the Government of the Russian Federation of 08.28.1992 N 632 (hereinafter - Procedure N 632).

Fulfillment of the obligation to pay payments for the negative impact on the environment

Payers for negative environmental impact are registered in accordance with Rostekhnadzor N 867 of November 24, 2005 "On the introduction by the territorial bodies of the Federal Service for Ecological, Technological and Nuclear Supervision of state accounting of objects that have a negative impact on the environment" (hereinafter - Rostekhnadzor N 867).
Registration with the territorial bodies of Rostekhnadzor is carried out (clause 5 of the Procedure for maintaining state records by the territorial bodies of the Federal Service for Ecological, Technological and Nuclear Supervision of objects that have a negative impact on the environment, approved by Rostekhnadzor N 867):
- at the location of each stationary object of negative impact;
- at the place of state registration of each mobile object of negative impact.
Federal Service for Ecological, Technological and Nuclear Supervision dated 08.06.2006 N 557 "On setting deadlines for payment for negative impact on the environment" establishes uniform deadlines for all users of natural resources for making payments for negative impact on the environment - no later than the 20th day of the month following reporting period. The reporting period is a calendar quarter.

The procedure for filling out and submitting the form for calculating fees for negative environmental impact

The form for calculating the fee for the negative impact on the environment and the procedure for filling it out (hereinafter referred to as the Procedure) and submitting it were approved by order of the Federal Service for Ecological, Technological and Nuclear Supervision dated 05.04.2007 N 204.
Clause 2 of the Procedure establishes that the calculation is submitted in one copy to the territorial bodies of Rostekhnadzor at the location of each production area, mobile object of negative impact, waste disposal facility or at its location if permits are issued in general for an economic entity.
The calculation is submitted by payers no later than the 20th day of the month following the expired reporting quarter (clause 3 of the Procedure).
As stated in the Federal Service for Ecological, Technological and Nuclear Supervision dated 04.09.2007 N 04-09/1242 "On payment for negative environmental impact", the payer fills out the calculation independently or has the right to use the services of any specialized organization.
In 00-07-12/3116 dated 22.06.2010, Rostekhnadzor specialists clarified a number of issues arising in connection with the submission of these reports. Thus, in particular, it is indicated that the territorial body of Rostekhnadzor under no circumstances has the right to refuse to accept and register any documentation received from applicants. At the same time, incoming documents that do not correspond in their completeness and content to paragraph 8 of the Procedure cannot be considered reporting and be taken into account as such. In this case, the territorial body of Rostechnadzor, guided by the regulations of the territorial body of Rostechnadzor, is obliged to provide the applicant with information on the results of consideration of the received application in the general manner (within a period of not more than 30 days with the right to a reasoned extension for a period of not more than 30 days by decision of the head or deputy head of the territorial body Rostechnadzor).

Note:
Please note that dated July 21, 2014 N 219-FZ (hereinafter referred to as Law N 219-FZ), significant changes were made to environmental and related legislation. At the same time, the amendments come into effect in stages - from 2015 to 2020.
From January 1, 2016, Art. 16.1-16.5 N 7-FZ, establishing a new procedure for paying for negative environmental impact.
In particular, since 2016, a calendar year has been recognized as the reporting period for making payments for negative environmental impact. It will be necessary to transfer fees for negative environmental impact to the budget no later than March 1 of the year following the reporting period (clauses 2, 3 of article 16.4 N 7-FZ). By the same date, a declaration on payment for negative environmental impact will have to be submitted to Rosprirodnadzor. The procedure for submitting such a declaration and its form will be established by the federal executive body authorized by the Government of the Russian Federation (clauses 5, 6 of article 16.4 N 7-FZ).
From January 1, 2016, the new Law N 7-FZ will also apply, by virtue of which, in the event of the accumulation of waste to be disposed of or neutralized within eleven months from the date of generation of this waste, no payment for their disposal is charged.

Reporting on the generation, use, disposal, disposal of waste

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 effect 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, and deep processing of waste. and 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 Federal Law No. 7-FZ dated January 10, 2002, reduction factors are in effect for enterprises and individual entrepreneurs in 2016, stimulating businesses to introduce the latest technologies that provide the necessary environmental protection. The Ministry of Natural Resources and Ecology of Russia has provided expert estimates 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 year.

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 liability 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% to municipal districts and urban districts, or for cities of federal significance (Moscow and St. Petersburg) - 5% to the federal budget and 95% to these subjects. 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 were Government Decree No. 344 dated June 12, 2003 and Government Decree No. 1219 dated November 19, 2014, which determined the standards for harmful emissions into the atmosphere, discharges of pollution into water bodies, placement of industrial and consumer waste, as well as coefficients for them, have expired and are no longer used.

Full list of new dirt fees

January 9, 2017 by order of the Ministry of Natural Resources of the Russian Federation approved new procedure and form of declaration for negative impact on the environment. In accordance with the order of the Ministry of Natural Resources of the Russian Federation (clause 6, article 16.4, Federal Law-7 “On Environmental Protection”), all legal entities must submit a declaration. and individuals whose business activities have an environmental footprint (EP).

Download the VAT declaration form (approved on 09.01.2017)

Submission deadlines

Medium and large enterprises

Previous quarterly advance payments for the 1st, 2nd, 3rd quarters of 2017 must be paid no later than April 20, July and October, respectively. The amount of the advance payment is a quarter of the NVOS fee for 2017 (previous) year.

Small business

March 10, 2018– the deadline for filing the declaration for 2017 according to new form.

Until March 1, 2017, you need to make the payment indicated in your declaration for 2016 (reporting) to the account of the territorial administration of the RPV.

Who pays for NIOS

All businesses and individuals I - III categories hazards that have a negative impact in the form of:

• atmospheric emissions of pollutants (pollutants) from stationary sources
• pollutant discharges into water bodies
• Waste storage and disposal

If there is a placement of municipal solid waste (MSW), then the payer for them is not organizations and individual entrepreneurs, but regional operators for the treatment / placement of MSW.

Organizations with a minimal impact on the NEE (objects of category IV in accordance with clause 1, article 4.1, Federal Law-7) from filing a declaration released.

Procedure for filing a negative impact declaration in 2017

The declaration is submitted electronically through the nature user module (download the module on the RPN website: http://rpn.gov.ru/node/5523). In the following cases, it is allowed to submit personally through an authorized representative or by mail with a list of attachments and a return receipt:

• the amount of the fee for the reporting period is less than or equal to 25,000 rubles. (Additionally, you need to provide a copy of the declaration on disk)
• the person in charge does not have an internet connection or a digital signature

If several objects for which payment is made are within the same subject of the Russian Federation, one declaration is made. If the objects are distributed among different subjects of the Russian Federation, a separate declaration is made for each subject.

Payers independently calculate the amount of payment for the negative impact on the environment and indicate what grounds existed for its calculation and payment.

Negative impact fee declaration form

The declaration contains information about the payment base of the organization, the objects of NVOS and the types of impact, benefits for payments, if any.

The composition of the documents:

• form for calculating the total amount of the NVOS fee
• form of calculation for each type of NIOS in relation to each facility/source of pollution, or for a single facility, including a common production area or constituting a single payment base
• payment base calculation application
• a register of objects and documents taken into account when adjusting the amount of fees, which confirm that funds for environmental protection measures were allocated and the measures were carried out
• copies of payment orders for the transfer of fees to the budget

Organizations and individual entrepreneurs can fill out only those sections of the declaration for the negative impact for which activities were carried out (otherwise: there is information to fill out). In this case, it is impossible to submit a zero declaration.

Form with a sample of filling out the declaration on the payment of NVOS 2017

Order on approval of the declaration form dated 01/09/2017.

Prikaz_MPR_Deklaratsia_ot_09_01_2017_3.pdf

Instructions for filling out the declaration

Negative impact fee rates for 2017

In accordance with Decree No. 913 of September 13, 2016, the rates of payment for the disposal of production and consumption waste by their hazard class are:

	Rates in rubles per 1 ton of pollutants
	2016	2017	2018
Hazard class I waste (extremely hazardous)	4452,4	4643,7	4643,7
Waste II hazard class (highly hazardous)	1908,2	1990,2	1990,2
Waste III hazard class (moderately hazardous)	1272,3	1327	1327
Waste IV hazard class (low hazard)	635,9	663,2	663,2
Hazard class V waste (practically non-hazardous):
extractive industry	1	1,1	1,1
processing industry	38,4	40,1	40,1
others	16,6	17,3	17,3

Additionally, you can get acquainted with the rates of payment by the name of the pollutants:

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