Are you required to make environmental payments, but you don’t understand what they are?

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Then it’s worth figuring out: who can be the payer in Russian Federation, in what cases are funds deposited into authorized structures, how are the amounts payable in 2019 calculated?

Accountants often have questions regarding the implementation of environmental payments.

Therefore, we will understand what the essence of such transfers is, how the amounts are calculated, and what responsibility awaits payers for being late in transferring the calculated amounts.

Basic information

First you need to understand the concept itself. What and when do you need to pay for and what regulatory documents contain provisions on this topic?

Definitions

Environmental payments are an expression that is common among people. IN regulations Russian Federation mentions this name - payment for negative impact on the environment.

The main authority that monitors the fulfillment of the obligation to pay the calculated amounts is Rosprirodnadzor.

These structures monitor whether environmental payments are made on time and whether the necessary reports are submitted on time.

The following types of environmental payments are distinguished:

• amounts that are transferred for emissions of pollutants;
• transfers for waste disposal;
• other payments for Negative influence on nature.

So, what is the essence of such a collection? This is a form of compensation for damage caused by emissions, discharges and waste on the territory of the Russian Federation.

The environment is polluted by companies located in the Russian Federation, which operate at stationary facilities, using a mobile source, etc.

Stationary sources include:

• boiler room;
• garage;
• parking;
• welding area;
• treatment plant;
• diesel installation;
• wood processing area, etc.

Mobile source is a company’s transport that operates:

• on diesel fuel;
• kerosene;
• compressed natural or liquefied gas.

Source of release of harmful substances into the environment:

• wastewater from a treatment plant;
• melt water from the plant territory;
• drains from car washing, etc.

Those wastewater that enters the treatment facilities of city enterprises are not sources of pollution. Source of waste generation:

• waste from workers;
• waste generated during the production process;
• marriage, etc.

Who should contribute them?

Let's figure out who pays such sums when the environment is polluted. Payment for damage to the atmosphere, waters and soil is levied on everyone who uses the wealth of nature:

• legal entities;
• individuals;
• foreign companies that have business within Russia;
• persons with individual entrepreneur status.

Payers are companies and individual entrepreneurs in Russia:

• as a result of whose activities air pollution occurs with various substances;
• that discharge harmful substances into water;
• which remove and dispose of waste generated during the production process.

Environmental payments are made by companies:

• who operate at a stationary facility, which harms the environment (in a boiler room, factory);
• whose business involves cars, diesel generators and other movable objects, which negatively affect the state of the atmosphere.
• what industrial waste is stored (rock dump, disposal of household waste).

Legal grounds

The accrual and payment of amounts for environmental protection are regulated by the following documents:

1. Tariffs are discussed in.

Payment principles

The amount of payment will depend on:

• volumes of substance emissions;
• volume of waste that is disposed.

When determining the amount, they also take into account whether the environment is polluted within the established standards or exceeds them.

When calculating the environmental fee, it is worth relying on the provisions prescribed in, which came into force at the beginning of 2013.

Calculation of the amount

When calculating the environmental fee for emissions into the atmosphere, it is worth considering whether the established permissible standards are exceeded.

First, differentiated payment rates are determined for all types of pollutants that are emitted within the norm and limit. The calculation is made according to the basic standard and coefficients, which takes into account the state of the atmosphere.

Use the following formula:

Next, the amount of all types of pollutants that are emitted into the air is determined, and then the amount of the environmental payment is calculated. To do this, the volumes of pollution are multiplied by differentiated payment rates.

If there are several polluting factors, then the calculation is made separately for each, after which the indicators are summed up.

When disposing of waste, you should adhere to the following rules. The amount of payment will depend on the hazardous nature of the waste. The established standards are applied taking into account a reduction factor of 0 and 0.3.

To calculate the amount of payment, differentiated rates are also determined for all types of waste separately within the approved limits. The calculation is made based on basic standard fees for waste disposal and the reduction factor and coefficient that is established for the soil of a particular region.

Next, the differentiated rate for individual types of waste is multiplied by the volume of hazardous materials disposed. If there are emissions from a mobile source, calculations are carried out taking into account the following rules.

Decree No. 344 contains a fee standard and a permissible limit for emissions into the air, as well as emissions that exceed the established limits.

In the event that there is no information on fuel consumption, the payment will be determined taking into account the rate, which is established per ton of fuel burned.

In other cases, calculations are made based on rates for a stationary source. If there is no information about the amount of fuel used, the mass of emissions, the calculation is made at the rate of annual payment for emissions by one facility.

Examples

Option 1

The plant is located in Perm, where the coefficient is 2. An additional coefficient is also used for the emission of harmful substances in cities - 1.2.

The following emissions were recorded:

Within the norms, the rate is as follows:

The differentiated rate will be as follows:

Payment within the standards:
Approved limits: for chlorine - 3 tons, for arsenic - 0.5. In this case, a rate of 340 rubles per ton and 3415 rubles per ton is used, respectively.

Let's calculate the rate and payment:

Harmful substances are within the limit, but exceeded the standard: chlorine emissions - 1 ton (3 - 2), arsenic - 0.3 (0.5 - 0.2).

Total fee size:

Option 2

The company disposed low-hazard waste within its territory. In calculations, a coefficient (reducing type) of 0.3 will be used.

In the region where the enterprise is located, a coefficient of 2 is used. The transfer rate for 1 ton within the limit is 248.4 rubles.

Let's determine a differentiated fee rate for low-hazardous types of waste within the limit:

Waste disposal limits are approved at 5 tons. The company places 7. Payment amount within the limit:

Excess – 2 tons, for which the calculation will be as follows:

Total transfer size:

KBK

The following BCCs are used:

04811201010016000120	Payment for air pollution by pollutants
04811201030016000120	Amounts paid for the discharge of harmful substances into water sources
04811201040016000120	Amounts transferred for the disposal of industrial waste
04810807261011000110	State fees for permission to release harmful materials into the atmosphere from stationary facilities
04810807270011000110	Amount of state duty for permission to discharge substances into water
04810807281011000110	The amount of state duty upon receipt of a certificate of approval of waste generation standards and the limit on their disposal, when re-issuing such certificates

Payment deadlines

Funds for negative environmental impact should be transferred no later than the 20th of the next month after the reporting period (quarter).

That is, payments will be made quarterly. In this case, it is worth reporting using the form approved by Order No. 204.

Where to pay? Payment for stationary points is made at the location of the company or waste. If payment is made for pollution by movable objects - at the place where they are registered.

Reflection by wiring

For environmental payments, entries are generated in account 20. In accounting, such payments can be recognized as expenses for a normal type of activity, and reflected as expenses in full within the limits and above the norms.

Reflection is carried out according to Dt 20, 26, 44. If there are payments in excess of the norm, then the following sub-accounts are opened:

• payment for pollution within the framework of the standard;
• transfer of amounts when the standard is exceeded.

This means that they can be reflected in accounting on account 76, subaccount for settlements with debtors and creditors. It is also possible to keep records on account 68.

So, the company uses the following wiring:

Providing reporting

When paying environmental fees, payers do not rely on the norms of the Tax Code of Russia, but they must still report on them. It is necessary to make calculations that are regulated by regulatory document No. 204.

A form is presented that has a title page and a calculation sheet for each type of pollution. Enterprises need to enter information only on those sheets that are relevant to them.

The reporting reflects the details of environmental payments - KBK, OTKMO or OKMNO, etc. Please note that the rule about postponing the latter for filing a report when it falls on a weekend does not apply.

The document is prepared in one copy. The form of submission can be selected depending on the size of the fee - up to 50 thousand - submitted in paper form (can be by mail), above this amount - in electronic format or through a telecommunications channel with the help of an operator.

Moratorium on environmental payments

The authorities have imposed a moratorium until 2019 on the introduction of a new environmental payment, a fee for companies that do not recycle their goods, which have become waste.

Increasing coefficients for payment for negative impact on the environment are also being launched for those organizations that do not meet emission standards (from 2019).

Until 2019, recycling standards will not be introduced for many products, except for:

• batteries;
• waste paper;
• incandescent lamps;
• products that are already being disposed of.

The moratorium is on the introduction of standards and limits on the discharge of wastewater into the city sewerage system (expected to be launched in 2019). The current licensing system for waste management has been maintained.

The overall estimate of savings for individual entrepreneurs from the abolition of environmental fees is 351,000,000 per year, from the moratorium on the introduction of environmental fees – 100,000,000.

Questions that arise

General rules and regulations are not always enough, especially in cases where a company is just starting out on the entrepreneurial path.

What questions are most often asked by entrepreneurs and management of newly opened companies?

When disposing of solid waste

When registering, many companies claim that they have fulfilled their obligation to pay for waste removal. But firms confuse the concepts of “waste disposal” and their removal.

Video: tax system RF

When drawing up agreements on waste removal by intermediaries, only the service of moving waste to the location (landfills, landfills) is paid.

If a company has specialized equipment and the appropriate license, it can remove the garbage itself.

Environmental payments are made by the owners of the waste or other persons to whom the waste was transferred (Article 4, Clause 3 of Document No. 89-FZ).

When renting out an object, it may be stipulated that garbage removal and payment for negative impact on the environment will be carried out by the lessor.

This will eliminate a number of problems in the case where the tenant rents a small area together with other individual entrepreneurs or LLCs, and it is difficult to implement calculations of environmental payments.

If waste disposal is carried out on behalf of the owner by another person, then the obligation to pay the fee arises with the owner of the waste.

If waste disposal is carried out by a commission agent on his own behalf, then he will also pay for the negative impact on the environment.

Nuances for small enterprises (IE)

There is an opinion that individual entrepreneurs should not adhere to clear rules for paying environmental fees. This is not an informed judgment - many small businesses also have their own transfer limits.

The limit for a small business unit is the amount of waste that is disposed of, according to reporting on generation, use and disposal ().

Reports must be confirmed by transfer licenses. If there is no reporting, then all waste will be considered above the limit. In this case, you will have to pay the amounts calculated taking into account the coefficient 5.

What are the indexation coefficients?

Let's compile a table of indexation coefficients that should be used by organizations calculating environmental payments.

Year	According to Decree No. 344	According to Decree No. 410
2014	2,33	1,89
2015	2,45	1,98
2016	2,56	2,07
2017	2,67	2,16

Features for a state-owned enterprise

After legislative approval, all companies that are financed from budgets of various levels and were previously exempt from environmental payments are required to calculate and pay these amounts.

Amount of fines for non-payment

Companies must have documents for waste of hazard classes 1-4. Otherwise, the organization will have to pay a fine for violating the rules regarding the handling of pollutants, the amount of which will be up to 100,000 rubles.

In the case where a company has premises or a vehicle, but does not pay environmental fees, then a representative authorized body Documentation on waste generation and fuel consumption may be requested.

If such a requirement is ignored, the manager will have to transfer 300-500 rubles, the company - 5 thousand rubles ().

But the obligation to pay is established only after on-site inspections. According to the size administrative fine in case of non-payment of environmental fees:

In case of non-payment, management transfers 3-6 thousand rubles, and the company – 50-100 thousand.

If the rules of use are violated, the structure, equipment and apparatus for cleaning gas and controlling emissions of pollutants into the atmosphere are not used, or faulty facilities are used, then the amount of the fine will be as follows:

On April 11, 2016, an explanatory letter from Rosprirodnadzor No. AS-06-01-36/6155 “On payment for the NVOS” was issued, clarifying the procedure for submitting the NVOS for 2017:

• The deadline for paying the NVOS for 2017 is March 1, 2018
• It is important for everyone (except small or medium-sized businesses) to ensure that 1/4 of the amount for the year (last) every quarter was paid to the relevant BCP (separately for waste, emissions and discharges). The amount of the fee should be based on actual (not accrued) payments for the 1st - 4th quarter of 2015. For small and medium-sized businesses in 2017 everything is unchanged: You need to submit a declaration once a year.
• In case of overpayments, funds can be offset against future payments or returned to the payer.
• At the end of the year until March 1, 2018, all households. Subjects pay the NVOS fee in accordance with the main Federal Law No. 7 “On the protection of environmental protection”.
• There are no reporting submissions during 2017 (payments only). The declaration of payment of the fee must be submitted by March 10, 2018.
• The NVTS is not charged if waste is disposed of at waste disposal sites without a negative impact on the environment.
• Regardless of whether the waste disposal facility is included in the state register of waste disposal facilities, payment for the negative impact on the environment is made. There are plans to adopt a resolution of the Government of the Russian Federation with a procedure for excluding NVOS.

On December 21, 2015, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law “On Amendments to the Federal Law “On Environmental Protection” and certain legislative acts Russian Federation". The law determines how impact fees will be charged in 2016.

Main provisions of the Federal Law:

• deadline changed, before the onset of which it is necessary to carry out activities for the collection, transportation, processing, disposal of waste of I - IV hazard classes until July 1, 2016.
• introduced coefficient 0.3 when placing production and consumption waste that was generated in one’s own production, within the established limits for their placement at waste disposal sites owned by a legal entity or individual entrepreneur by right of ownership, or on another legal basis and equipped in accordance with established requirements
• installed quarterly advance payments(except for the fourth quarter) fees for NVOS; payments are made no later than the 20th day of the month following last month the corresponding quarter of the current reporting period, in the amount of one-fourth of the amount of the fee for negative environmental impact paid for the previous year. This provision does not apply to small and medium-sized businesses.

The negative impact fee in 2016 must be paid to:

For the 1st quarter of 2016 until April 20, 2016

For the 2nd quarter of 2016 until July 20, 2016 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

For the 3rd quarter of 2016 until October 20, 2016 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

For the 4th quarter of 2016 until March 1, 2017 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

In this case, the declaration of payment for the NVOS for 2016 must be submitted before March 10, 2017

Payment for negative impact on the environment- an established concept, which is understood as quarterly cash payments from enterprises and individuals harmful environmental footprint in favor of the state.

Types of negative impact

1. Disposal (disposal, neutralization) of waste
2. Pollution of water bodies (discharge into surface and underground sources)
3. Harmful emissions into the air from stationary sources (mobile ones excluded since 2015)

If the company has at least one type of pollution, then the law obliges payment for the negative impact on the environment. Regulatory law - No. 632-FZ dated 08/28/1996.

Let's take a closer look at what each type of negative impact includes.

1. Disposal of production and consumption waste

The law defines accommodation as storage and burial. First, the waste is stored (collected, accumulated) in a certain place, and then goes to disposal (the final destination is, as a rule, a landfill). These two stages can be separated in time, but both provide for contributions to the budget.

The NVOS payment is not made for waste that is subject to processing (disposal) and further use.

2. Discharges of pollutants into water bodies

If an enterprise has a pipe through which water mixed with waste flows into a reservoir, while the quality of the water in this reservoir sharply deteriorates or damages the shoreline, bottom or wellbore, then this qualifies as a discharge of pollutants.

There are organized and unorganized sources. This applies to both water discharges and air emissions. In both cases, unorganized sources are those for which it is impossible to measure the power and volume of harmful discharges/emissions. Instead of measurements, a calculation method based on average indicators is used.

3. Harmful emissions into the air

By analogy with discharges, harmful emissions are understood as harmful substances spreading through the atmosphere. The source of emissions can also be organized or measurable, like a pipe in a boiler room. Or it can be unorganized: dust from production windows, aerosol spread of chemicals. fertilizers, etc.

From 01/01/2015 for emissions arising from vehicles, i.e. from mobile sources, fee not charged(see official letter). Contributions transferred to the budget for mobile emission sources for the 1st and 2nd quarters of 2015 can I return. A letter from Rosprirodnadzor No. AA-06-01-36/13498 must be attached to the application (see below).

Changes in the calculation of fees for negative impact in 2015

Payment for harmful emissions from mobile sources from the first of January 2015 not charged. Also produced recalculation of increasing coefficients for NVOS.

Due to inconsistency regional branches At the beginning of 2015, Rosprirodnadzor refused to accept fee calculations without taking into account mobile sources. A new letter has now been issued confirming the abolition of fees for mobile sources. This letter AA-06-01-36/13498 dated August 3, 2015 can be attached to the fee calculation:

Deadlines for payment of fees for negative impact

20 days after the end of the reporting quarter is the deadline when the amount cash payments it should be calculated and listed to the budget (for the Northwestern region this is the Department of Rosprirodnadzor for the Northwestern Federal District).

Calculation of fees for negative impact

The following parameters are taken into account in the calculation:

1. Volume of waste over the period (degree of environmental impact)
2. Waste hazard class (we pay the most for waste of class 1, less for class 5)
3. Type of waste management (payment goes for waste disposal)
4. Availability regulatory documents on ecology. If not, increasing coefficients are introduced.

Impact Fee Ratio

When calculating the amount of payment for the NVOS, they are guided by the payment standards prescribed in the resolution of the Russian Federation. According to this document are introduced increasing and decreasing coefficients depending on the situation with the source of pollution.

If there are environmental violations, the formula is multiplied by the number:

Now the benefit of annual registration is clear, because the presence of these documents allows you to reduce the amount of fees five times.

Also set for 2015 new inflation rates, to which you need to change last year’s values:

Responsibility for failure to pay fees for negative impact

Article 8.41 (Administrative Code of the Russian Federation dated December 30, 2001 No. 195-FZ) establishes penalties for non-payment of the contribution:

• 50-100 thousand rubles - legal entities

Article 8.5 for deliberate concealment of information about the state of the environment:

• 3-6 thousand rubles - to officials
• 20-80 thousand rubles - legal entities

In any case, the obligation to pay the fee for the NVOS remains.

Nature user module

The state is simplifying the mechanism for calculating fees for tax assessments. Direct payment calculation is done through Nature user module- a program through which in electronic format payment transactions can be carried out.

Interface of the nature user module

The module can be downloaded from the Rosprirodnadzor website (http://rpn.gov.ru/node/5523). If you already have it installed, you should update to the latest version.

The module interface resembles 1C. The module itself contains help that simplifies the work.

In addition to calculating fees for negative impacts, the module allows you to submit electronic reports 2-TP Waste, and reports from small and medium-sized businesses.

Initial data for calculating fees through the environmental user module

1. Name of the organization
2. Legal address (incl. index)
3. Main activity of the organization
4. Phone number
5. Full name, exact position of the manager
6. Full name, exact position of the manager separate division, certified copy of power of attorney
7. Full name of the chief accountant
8. Full name of the accountant of a separate division of the organization; certified copy of power of attorney
9. Actual address of the site (incl. index)
10. OKATO sites
11. Release permit (notarized copy)
12. Reset permits (notarized copy)
13. Limits on waste disposal (notarized copy)
14. Certificate of fuel consumption for the period by mobile and stationary objects with the organization’s seal
15. Certified copies of documents for reporting period: certificate of waste, control coupons and reconciliation certificates, etc.
16. Agreements for the removal and handling of waste, licenses of performing organizations (notarized copies of documents)
17. Laboratory research protocols (for VAT project); laboratory accreditation certificate.

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New form "Form for calculating the amount of environmental fee" officially approved by the document Order Federal service on supervision in the field of environmental management dated August 22, 2016 N 488.

More information about using the form "Form for calculating the amount of environmental fee":

• On accounting for the purposes of calculating income tax amounts of recycling fees

  Obligation to pay recycling fee. This was done to ensure environmental safety, in... the obligation to pay a recycling fee. This was done to ensure environmental safety, including... among which: calculation of the amount of the recycling fee (for CTS - in the form approved by the Order of the Federal Tax Service... documents on payment of the recycling fee; calculation of the amount of the recycling fee in the form approved by the Federal Tax Service. After.. . where, among others, they are named: calculation of the amount of the recycling fee (the form is given in Appendix 1 ...

• Reporting on environmental payments: a big clarification from the Russian Ministry of Natural Resources

  Calculation of the amount of the environmental fee (in case of failure to achieve recycling standards) is submitted to Rosprirodnadzor in the form... April 2019 inclusive. The calculation of the amount of the environmental fee should be submitted before April 15... from the use of goods and Calculation of the amount of the environmental fee) is introduced in 2018... on the implementation of standards and in the calculation of the amount of environmental collection of data on goods (packaging... what is the deadline for payment of the environmental fee and the deadline for submitting the calculation of the amount of the environmental fee expires only 15...

• On new fines for violations of environmental legislation

  16.4 of Law No. 7-FZ) Form and procedure for filling out the declaration on... following the reporting period. Calculations for advance payments are not submitted... by mail; – or in electronic form via TCS channels Place of presentation... at the territorial office of Rosprirodnadzor. The application form for each such facility... The Russian Federation provides for liability for non-payment of environmental fees. Let us remind you: the environmental fee is paid up to... persons - three times the amount of the unpaid fee for each group of goods (group...

• On the reflection in accounting and reporting of overpayments on environmental payments

  Work forms of documents, including: an application for offset of overpaid amounts of fees... for the environment; an act of reconciliation of calculations of the amounts of fees for the negative impact on... recognition of obligations for environmental fees may be a declaration and calculations of advance payments, if... declarations, calculations confirming the amounts of accepted obligations. In the case under consideration, the amount of overpayment for environmental payments...

• New environmental tax

  And consumption" is the concept of "ecological collection". The environmental fee is not a tax, but payments... from petroleum products. The environmental fee rate is calculated from the average costs of collection, transportation, processing... from environmental fee payers sent for sale government programs in the form of subsidies to subjects... budget revenues by calculating payments based on the necessary costs... and ecology by increasing the rate of environmental fees. The project proposes to install new...

• Reporting for 2016: how to correctly take into account the annual clarifications of the Ministry of Finance

  Legislation, the accounting recognizes the corresponding amount of the estimated liability (clause 4, ... the type of expense to which the amount of the corresponding tax is attributed. If the estimated ... reflection of the profit of the CFC; accounting of the environmental fee; presentation of the revised financial statements; reporting... accounting statements of an organization reorganized in the form of merger; compilation of consolidated financial... funds are reflected in account 76 “Settlements with various debtors and creditors...

• On the issue of the concept of “economic value”

  And their associations, diverse in organizational forms and ownership rights. On... Dch, profit before taxes, fees and interest PDV and net... of this enterprise [3, 4], the corresponding amounts of which for periods of calendar time... of the production and technical base of the enterprise per one standard hour costs... .e.; FOP - financial, social and environmental obligations of the assessed enterprise as of...

• The form for calculating the amount of the environmental fee has been approved

  N 488 “On approval of the form for calculating the amount of the environmental fee” According to the Federal Law dated..., the second provides a calculation of the amount of the environmental fee. The environmental fee is calculated by multiplying the environmental fee rate by the mass of finished packaging to be disposed of. When providing a calculation of the amount of environmental fees for on paper it is certified... according to the legislation of the Russian Federation, the person submitting the calculation of the amount of the environmental fee must have a stamp. order Other

• About the deadline for paying the environmental fee for 2017

  On the payment of the environmental fee" Rosprirodnadzor reminded that the payment of the environmental fee for 2017... 2017, the payment of the environmental fee and the submission of calculations of the amounts of the environmental fee are carried out in accordance with... On the procedure for collecting the environmental fee", according to the form, approved by order Rosprirodnadzor... N 488 "On approval of the form for calculating the amount of the environmental fee", and using..., carrying out the calculation and payment of the environmental fee, no later than April 1...

• About the specifics of paying the environmental fee in 2019

  Order N 2971-r). The amount of the environmental fee is calculated according to the form approved by the Federal Service for... the Economic Union. Declaration, reporting and calculation of the amount of the environmental fee (in case of failure to achieve recycling standards... deadline, the environmental fee must be paid. That is, send a calculation of the amount of the environmental fee and pay the environmental fee for 2018... inclusive. Reporting, declaration and calculation of the amount environmental collection (in case of failure to achieve recycling standards...

• On the submission of documents on environmental fees by importers

  On the implementation of recycling standards and the calculation of the amount of environmental fees by importers of goods is submitted to the Federal... submit an application for the return of the amount of overpaid environmental fees and pay it according to... on the implementation of recycling standards and the calculation of the amount of environmental fees by importers of goods is submitted to the Federal... Rosprirodnadzor application for the return of the amount of overpaid environmental fees (the application form is approved by order of Rosprirodnadzor...

• About the forms of documents used for the return or offset of overpaid (collected) environmental fees

  Approval of the forms of an act of joint reconciliation of calculations of the amount of the environmental fee, an application for a joint reconciliation of calculations of the amount of the amount of the environmental fee, an application... for the amount of overpaid (collected) environmental fee" The Order establishes the forms of documents: an act of joint reconciliation of calculations of the amount of the environmental fee...; statements on conducting a joint reconciliation of calculations of the amount of environmental fees...

• On submitting a declaration on payment for negative environmental impact

  ... "Sending reports on the environmental fee by 03/10/2018" ... In addition, Rosprirodnadzor reminds environmental fee payers of the need to submit a calculation of the amount of the environmental fee by April 1... April 2018 (form approved by the Order of Rosprirodnadzor dated 22.. . Formation and submission of reports on environmental fees are posted on the official website of Rosprirodnadzor... from the use of goods", "Calculation of environmental fees". Rosprirodnadzor information

• On the provision of information on the disposal of waste from the use of goods and packaging

  Approval of the forms of the act of joint reconciliation of calculations of the amount of the environmental fee, an application for a joint reconciliation of calculations of the amount of the environmental fee, an application... for offset of the amount of over... paid (collected) environmental fee, decision on...

• The form for calculating the amount of the environmental fee will be valid from October 22, 2016

  Registration with the Ministry of Justice and Rosprirodnadzor approved the form for calculating the amount of the environmental fee. The order will come into force on... October 22. The calculation will indicate the name and code... (packaging) for which an environmental fee must be paid; rate and fee amount.

Having considered the issue, we came to the following conclusion:
Currently, payments for negative environmental impact are made no later than the 20th day of the month following the end of the quarter. At the same time, a calculation of the fee for negative environmental impact is submitted. From January 1, 2016, payments for negative environmental impacts will need to be transferred to the budget no later than March 1 of the year following the expired calendar year. Before the same date, a declaration on payment for negative environmental impact will need to be submitted to Rosprirodnadzor.
Reports on the generation, use, disposal, and disposal of waste are submitted before January 15 of the year following the expired calendar year.

Rationale for the conclusion:
In accordance with Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection” (hereinafter referred to as Law No. 7-FZ), negative impact on the environment is subject to payment. Types of negative impact include, in particular:
- emissions of pollutants and other substances into the air;
- disposal of production and consumption waste.
Please note that from 01/01/2015, fees for emissions of harmful substances into the atmospheric air from mobile sources will not be collected from legal entities and individual entrepreneurs (Federal Law of 05/04/1999 N 96-FZ “On the Protection of Atmospheric Air”, Ministry natural resources and ecology of the Russian Federation dated March 10, 2015 N 12-47/5413).
Forms of payment for negative impact on the environment are determined by N 7-FZ, other federal laws. The procedure for calculating and collecting fees for negative impacts on the environment is established by the Government of the Russian Federation.
Currently, the procedure for determining the fee and its size limits for environmental pollution, waste disposal, and other types of harmful effects was approved by the Government of the Russian Federation dated August 28, 1992 N 632 (hereinafter referred to as Order N 632).

Fulfillment of the obligation to pay payments for negative environmental impact

Payers for negative impacts on the environment are registered in accordance with Rostechnadzor dated November 24, 2005 N 867 “On the introduction by territorial bodies of the Federal Service for Environmental, Technological and nuclear supervision state accounting objects that have a negative impact on the environment" (hereinafter - Rostechnadzor N 867).
Registration with the territorial bodies of Rostechnadzor is carried out (clause 5 of the Procedure for maintaining state registration of objects that have a negative impact on the environment by territorial bodies of the Federal Service for Environmental, Technological and Nuclear Supervision, approved by Rostechnadzor N 867):
- at the location of each stationary object of negative impact;
- local state registration each mobile object of negative impact.
The Federal Service for Environmental, Technological and Nuclear Supervision dated 06/08/2006 N 557 “On establishing deadlines for payment for negative impacts on the environment” established uniform deadlines for all users of natural resources for making payments for negative impacts 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 the fee for negative environmental impact

The form for calculating the fee for 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 Environmental, Technological and Nuclear Supervision dated 04/05/2007 N 204.
Clause 2 of the Procedure establishes that the calculation is submitted in one copy to the territorial bodies of Rostechnadzor at the location of each production territory, mobile negative impact facility, waste disposal facility, or at its location if the permitting documentation is issued in general to the business 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 Environmental, Technological and Nuclear Supervision dated September 4, 2007 N 04-09/1242 “On Fees for Negative Impact on the Environment,” the payer fills out the calculation independently or has the right to fill out the fee calculation form at his discretion to use the services of any specialized organization.
Rostekhnadzor specialists in dated June 22, 2010 N 00-07-12/3116 clarified a number of issues arising in connection with the submission of these reports. Thus, in particular, it is stated that the territorial body of Rostechnadzor 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 comply in their completeness and content with paragraph 8 of the Procedure cannot be considered reporting and 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 about the results of consideration of the received appeal general procedure(for a period of no more than 30 days with the right of a reasoned extension for a period of no more than 30 days by decision of the head or deputy head of the territorial body of Rostechnadzor).

For your information:
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 will come into effect in stages - from 2015 to 2020.
From January 1, 2016, Art. Art. will come into force. 16.1-16.5 N 7-FZ, establishing new order fees for negative impact on the environment.
In particular, since 2016, the reporting period for payment of fees for negative environmental impact has been recognized as a calendar year. Payments for negative impacts on the environment will need to be transferred to the budget no later than March 1 of the year following the reporting period (clauses 2, 3, Article 16.4 N 7-FZ). Before the same date, a declaration on payment for negative environmental impact will need to be submitted to Rosprirodnadzor. The procedure for submitting such a declaration and its form will be established by the authorized Government of the Russian Federation federal body executive power(Clause 5, 6, Article 16.4 N 7-FZ).
From January 1, 2016 will also apply new law N 7-FZ, by virtue of which, in the event of accumulation of waste that is subject to disposal or neutralization within eleven months from the date of generation of this waste, no fee is charged for its disposal.

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

Environmental tax is not presented in Tax Code as a separate type of payment to the budget. It involves charging certain amounts from business entities for causing harm to the environment or for a potential threat to nature. Payments are made in the form of an environmental fee and an NVOS (payment for negative environmental impact).

Environmental payments are controlled by Rosprirodnadzor. This government body is given the authority to develop and approve reporting forms. The environmental tax is regulated by the following legal documents:

• Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ;
• Law of June 24, 1998 No. 89-FZ on consumer and industrial waste;
• Government regulations that establish tariffs and lists of objects subject to environmental payments.

Environmental payments in 2018: who pays

The essence of the environmental fee is revealed in Art. 24.5 of Law No. 89-FZ. It represents a source of non-tax revenues to the budget. The group of its payers includes:

• manufacturers of commercial products and packaging;
• importers of commercial products, packaging materials.

Such environmental payments in 2018 can be made by both legal entities and individual entrepreneurs. The main criterion for dividing business entities into payers and non-payers is the availability of a specific product or packaging material in the list approved by the Government of the Russian Federation (Government Order No. 2970-r dated December 28, 2017 has been in effect since January 2018). The fee is charged in relation to groups of products and packaging that require disposal after the end of their service life. Those who complete disposal themselves in compliance with the required standards do not need to pay a fee.

The tax for environmental pollution (fee for environmental pollution) is established by art. 16 of Law No. 7-FZ. They have to pay it legal entities and individual entrepreneurs if they have facilities that pollute air or water resources. Payment is also required when disposing of industrial and household waste. Persons who carry out activities only with objects of the fourth - the lowest danger group - do not belong to the category of payers.

Payments for environmental pollution are calculated at the rates fixed in Government Decree No. 913 dated September 13, 2016. When calculating fees for environmental pollution, it is necessary to take into account that emissions from Vehicle are not considered subject to environmental fees. Payments are made quarterly by advance transfers, the total amount of obligations is displayed once a year. Advance payments are equal to 25% of annual amount NVOS fees for the previous period.

How to calculate environmental tax

Environmental fee

The rates for environmental fees are given in Government Decree No. 284 dated 04/09/2016, and recycling standards are established in Decree of the Government of the Russian Federation dated 12/28/2017 No. 2971-r. The calculation of environmental payments in relation to the collection is carried out using the formulas:

• Collection rate x Weight of a commodity unit (or number of commodity units) x Recycling standard (this calculation algorithm is used for goods).
• Collection rate x Weight of packaging material manufactured in the Russian Federation x Recycling standard (used to calculate the collection amount for packaging containers).

Example

• the company is engaged in the production of wooden containers;
• The volume of manufactured products in 2018 is 25 tons.

For 2018, the company will have to pay a fee in the amount of 7,665 rubles:

• according to the list of Order No. 2971-r, these products are classified in group 9;
• the rate was approved at RUB 3,066. for each ton of goods produced;
• The interest rate for 2018 is fixed at 10% (next year it should increase to 15%, and by 2020 it is planned to increase to 20%).

Calculation: 3066 x 25 x 10% = 7665 rub.

Fee for NVOS

The environmental tax (charge for environmental pollution) is based on the volume of waste or emissions into the environment (list approved by Resolution No. 913). The formula by which the obligations of business entities are calculated:

Payment base for a separate pollutant in accordance with the List x Payment rate x Coefficients.

The final annual payment is calculated minus payments made in tax period advance transfers.

Example

In 2017, the total environmental tax for organizations was assessed in the amount of 146,500 rubles. Based on this, we will determine the amount of advance payments for the NVOS in 2018.

Quarterly advance transfers in 2018 will be equal to RUB 36,625. (146,500 x 25%).

Let’s say, based on the results of 2018 general obligations amounted to 138,000 rubles. Based on the results of 2018, taking into account advance payments, RUB 28,125 is due. (138,000 – (36,625 + 36,625 + 36,625).