If the conduct of activities has certain harmful effects on the environment, organizations and individual entrepreneurs must pay a fee for the negative impact on the environment. In 2016, a number of changes were made to environmental legislation. In a letter dated 04/08/2016 No. OD-06-01-32/6777, Rosprirodnadzor provided clarification regarding the deadlines for paying fees for negative impacts and the deadlines for filing a declaration. Who must pay the negative impact fee in 2016 and in what order? Let's take it in order.
When should I pay?
Payment for negative impact on nature must be paid regardless of:
- type of activity of the company (production, non-production, other);
- whether the enterprise is operating or not operating if damage to the environment has already occurred;
- tax regime applied by the enterprise. Thus, organizations and entrepreneurs using the simplified tax system, special regimes in the form of UTII, Unified Agricultural Tax and the patent taxation system must also pay for the harm caused;
- size and status of the company. Small, micro-enterprises, and budgetary organizations are not exempt from paying for damage caused;
- whether the source of harm to nature is the property of the company or not. Thus, the person who actually uses this object must pay, that is, it can be a tenant or an enterprise that has received this object on lease.
Thus, even small businesses, for example, will have to pay a fee for the negative impact on atmospheric air. But what is considered harm caused? Payment must be made in the following cases:
- When, during the activities of stationary objects (enterprises, factories, etc.), emissions of harmful pollutants occur into the atmospheric air;
- When, during the operation of a company, harmful substances that pollute water bodies are discharged into water bodies;
- In case of storage or disposal of production waste. An exception is provided - if the waste is disposed of and rendered harmless within a period not exceeding 11 months from the day it was generated, then you will not have to pay for its disposal.
Calculation of fees for negative impact
It is necessary to calculate the fee for negative impact on the environment separately for each type of harmful impact, and in general for the mandatory payment. The total amount of payment for the year will be equal to the amount of payments for all types of harmful pollution. For example, to calculate the fee for the negative impact on nature for 2016 when harmful substances are released (released) into the air, it is necessary to multiply the payment base for each pollutant included in a certain list by the corresponding fee rates and using certain coefficients. The payment base in this case is the volume or mass of emissions into the air. The payer must calculate the base independently.
Fee rates for each pollutant are established by the Government of the Russian Federation. For 2016, 2017 and 2018, the fee rates were approved by Decree of the Government of the Russian Federation No. 913 of September 13, 2016 and are valid from January 1, 2016.
To calculate the fee for the negative impact, the company will also need standards for permissible discharges of harmful, environmentally polluting substances. At the same time, there are no standards that would suit any organization or entrepreneur. This is explained by the fact that these indicators depend on many individual factors available to each payer. The organization must develop draft acceptable standards independently; it is possible to attract specialists on this issue from third-party organizations.
According to the letter from Rosprirodnadzor, the calculation and payment of fees for negative impact in 2016 must be carried out within the following terms: all payers, except for enterprises that belong to small and medium-sized businesses, make advance payments during the year, no later than the 20th day of the month following quarter for which payment is made. Enterprises classified as small and medium-sized businesses pay fees only at the end of the year, before March 1.
The report on the negative impact fee is a declaration, which must be submitted once a year, at the end of the year. The procedure for submitting a declaration on payment for negative impact on the environment and the form in which the report must be submitted are established by the Russian Ministry of Natural Resources. Currently, the declaration form has not been approved. For the first time, a declaration on the calculation of fees for negative environmental impact will need to be submitted based on the results of 2016, before March 10, 2017 inclusive. Enterprises that paid advance payments during 2016 did not need to submit any quarterly reports.
How does Rosprirodnadzor recommend calculating fees for negative environmental impact for 2017? By what date and to what details should the payment be made in 2018? Is it necessary to submit reports on such payments to Rosprirodnadzor? Will you find answers to these and other questions in this article?
Who should pay the pollution fee?
Dangerous objects
Based on the results of 2017, all organizations and individual entrepreneurs who use facilities that have a negative impact on the environment as part of their business must pay for environmental pollution. Moreover, the obligation to pay the fee applies to all organizations and individual entrepreneurs applying any of the taxation systems provided for by the Tax Code of the Russian Federation (STS, UTII, OSNO, etc.).
Keep in mind that the obligation to pay a fee for environmental pollution does not depend on the ownership of the object of negative impact. Therefore, the fee for 2017 must be paid by those who actually operate such a facility (for example, tenants).
An organization or individual entrepreneur operating objects with a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, for each object you need to submit an application in the form approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554.
Exception
The legislation of the Russian Federation provides for an exception for those who are not obliged to pay a fee for a negative impact (clause 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ). It covers companies and individual entrepreneurs that operate only at sites of hazard category IV. These are objects on which:
- there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
- there are no releases of radioactive substances;
- there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface).
How can I find out whether an organization or individual entrepreneur must pay a fee for environmental pollution based on the results of 2016? Let me explain. Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, if you do not know which category is assigned to your objects, contact Rosprirodnadzor and clarify information about the hazard class of your objects.
Calculation of pollution charges
The correctness of the calculation of fees for negative impacts on the environment and the timeliness of its transfer to the budget are controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This follows from the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995.
From September 23, the old procedure for calculating payments for environmental pollution is no longer valid. The Government of the Russian Federation, by resolution of September 13, 2016 No. 913, canceled resolutions of November 19, 2014 No. 1219 and of June 12, 2003 No. 344, where the calculation rules were prescribed. We reported this in the article "".
| Name of pollutant | Rate in rubles per 1 ton | ||
|---|---|---|---|
| 2016 | 2017 | 2018 | |
| For emissions of pollutants into the atmospheric air from stationary sources | |||
| Nitric acid | 35.1 | 36.6 | 36.6 |
| Ammonia | 133.1 | 138.8 | 138.8 |
| Mercury and its compounds (except diethylmercury) | 17492.5 | 18244.1 | 18244.1 |
| Benz(a)pyrene | 5247490.6 | 5472968.7 | 5472968.7 |
| Hydrogen sulfide | 657.9 | 686.2 | 686.2 |
| Sulfuric acid | 43.5 | 45.4 | 45.4 |
| For emissions of pollutants into water bodies | |||
| Aluminum | 17630.7 | 18388.3 | 18388.3 |
| Ammonia | 14105.6 | 14711.7 | 14711.7 |
| Beryllium | 1900943.1 | 1983592.8 | 1983592.8 |
| Benz(a)pyrene | 70523113 | 73553403 | 73553407 |
| For the placement of industrial and consumer waste according to their hazard class | |||
| Hazard class I waste (extremely hazardous) | 4452.4 | 4643.7 | 4643.7 |
| Hazard class II waste (highly hazardous) | 1908.2 | 1990.2 | 1990.2 |
| 1272.3 | 1327 | 1327 | |
| Hazard class III waste (moderately hazardous) | 635.9 | 663.2 | 663.2 |
| Hazard class III waste (virtually non-hazardous): | |||
| - mining industry | 1 | 1.1 | 1.1 |
| - processing industry | 38.4 | 40.1 | 40.1 |
| - other | 16.6 | 17.3 | 17.3 |
Payment deadline for 2017
Organizations and individual entrepreneurs (not small and medium-sized businesses) had to make advance payments for environmental pollution in 2018 based on the results of each quarter. The payment deadline is no later than the 20th day of the month following the reporting quarter. There is no need to transfer payment for the fourth quarter of 2017.
The advance payment for each quarter of 2017 is equal to 1/4 of the payment amount for the previous year. For example, the fee for 2017 was 190,000 rubles. This means that in 2017 it was necessary to transfer the following advance payments (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ)
- for the 1st quarter - no later than April 20, 2017 - 47,500 rubles;
- for half a year - no later than July 20, 2017 - 47,500 rubles;
- for 9 months – no later than October 20, 2017 – RUB 47,500.
All organizations and individual entrepreneurs must transfer the total amount of payment for the negative impact on the environment for 2016 to the budget no later than March 1, 2017 (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).
Advance payments in 2018: terms
If we talk about 2018, the deadlines for making advance payments for negative environmental impacts are as follows:
- for the 1st quarter - no later than April 20, 2018 - 47,500 rubles;
- for six months - no later than July 20, 2018 - 47,500 rubles;
- for 9 months – no later than October 20, 2018 – RUB 47,500.
The total total amount of the pollution charge for 2018 will be required to be paid no later than March 1, 2019.
The fee for negative environmental impact includes:
- quarterly advance payments;
- the total amount of the fee that needs to be transferred to the budget at the end of the year.
Quarterly advance payments are made by all payers (except for small and medium-sized businesses). Deadline – no later than the 20th day of the month following the reporting quarter. There is no need to make a payment for the fourth quarter. The advance payment for each quarter is equal to 1/4 of the payment amount for the previous year.
Determine the amount of the additional payment at the end of the year as the difference between the amount of fees accrued for the year and the amount of advance payments transferred to the budget during the year. This amount must be transferred to the budget no later than March 1 of the year following the reporting year (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).
For example, the fee for 2016 was 120,000 rubles. This means that in 2017 it was necessary to list:
- no later than April 20 – 30,000 rubles;
- no later than July 20 – 30,000 rubles;
- no later than October 20 – 30,000 rubles.
The fee amount calculated based on the results of 2017 is 140,000 rubles. This means that no later than March 1, 2018, the organization must transfer to the budget a fee for environmental pollution in the amount of 50,000 rubles. (RUB 140,000 – RUB 90,000).Small and medium-sized businesses that are exempt from quarterly advance payments transfer the entire payment amount for the year to the budget at a time no later than March 1 of the following year (Rosprirodnadzor letter No. AS-06-01-36/6155 dated April 11, 2016).
How to pay pollution fees in 2018
In 2018, draw up payment orders for the transfer of fees for environmental pollution according to the general rules (as for the payment of taxes and insurance premiums). At the same time, keep in mind that send the payment amounts to the bank in one payment order (without distribution between budgets) to the accounts of territorial departments of the Federal Treasury (letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-06-06-04/1). When filling out payment orders, indicate the KBK of Rosprirodnadzor: it is the administrator of budget revenues in the form of fees for environmental pollution (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).
In 2018, the BCC for payment of fees for negative impacts on the environment is 048 1 12 010x0 01 6000 120 where X depends on the type of environmental pollution.
| Payment Description | KBK in 2017 |
| For emissions into the atmosphere by stationary objects | 048 1 12 01010 01 6000 120 or 048 1 12 01010 01 7000 120 (if the payment administrator is a federal government agency) |
| For emissions into the atmosphere by mobile objects | 048 1 12 01020 01 6000 120 or 048 1 12 01020 01 7000 120 (if the payment administrator is a federal government agency) |
| For releases into water bodies | 048 1 12 01030 01 6000 120 or 048 1 12 01030 01 7000 120 (if the payment administrator is a federal government agency) |
| For the disposal of production and consumption waste | 048 1 12 01040 01 6000 120 or 048 1 12 01040 01 7000 120 (if the payment administrator is a federal government agency) |
| For other types of negative impact on the environment | 048 1 12 01050 01 6000 120 or 048 1 12 01050 01 7000 120 (if the payment administrator is a federal government agency) |
It can be assumed that a fee “for the disposal of production and consumption waste” should be paid for household and office waste. However, the activity itself, which results in the generation of household and office waste, is not a reason for registration with Rosprirodnadzor. If an organization or individual entrepreneur does not have objects of negative impact on the environment, there is no need to register with Rosprirodnadzor. Rosprirodnadzor does not register all organizations and individual entrepreneurs in a row, but only those that have “negative” objects. If there are no such objects, then you do not need to pay a fee for garbage.
A pollution charge is a type of fee that is levied on businesses that have a negative impact on the environment. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. The payment rules are regulated by Federal Law No. 7-FZ of January 10, 2002. The fee is paid to Rosprirodnadzor (see →). In this article we will look at the cost of environmental pollution.
Harmful effects on the environment, species
The following actions have a negative impact on nature:
- Emissions of harmful substances into the atmosphere by stationary objects (pipes of factories, boiler houses, diesel installations, cutting and welding of metals, etc.);
- Waste disposal;
- Pollution of water resources by discharges;
- Harm to the soil and subsoil of the earth.
Who pays the fee and objects of taxation
The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs who conduct activities in the territory of the Russian Federation related to the use of natural resources.
The objects of taxation are stationary objects: objects on the ground that pollute the soil or release harmful substances into the air; facilities where waste is stored (dump, landfill, storage, etc.).
A fee is charged for each object.
Since January 1, 2015, no payment will be collected for air emissions from vehicles of organizations and individual entrepreneurs.
Based on their impact on the environment, objects are divided into groups:
Objects of group 4 are exempt from paying the payment.
Payment deadlines
According to the new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for the calendar year until March 1 of the year following the reporting year (previously the fee was paid per quarter).
Each subject of the Russian Federation provides a separate calculation. If several objects are located on one subject, then calculations for them are included in a single calculation.
Payment calculation
Decree of the Government of the Russian Federation No. 344 of June 12, 2003 established:
- Maximum permissible standards and limits for emissions and discharges in rubles per ton, waste - per unit of their disposal;
- Coefficients taking into account ecology in different regions of Russia.
- Additional coefficients for environmental zones (sanatoriums, resorts, nature reserves, etc.).
Rates increase annually to take into account inflation. In 2016, the inflation coefficient is 2.56, and in 2017 – 2.67.
Calculation algorithm
- First of all, you need to find out the exact standards by contacting your territorial Rosprirodnadzor. To do this, you need to provide information: about the type of activity, about the products produced. Based on the data, the object is assigned a group (according to the level of negative impact) and rates are set. A permit is issued that specifies standards and limits. A certificate of waste hazard class is also issued.
- Determine the volumes of emissions or discharges. To do this, you can invite a specialized organization.
- Make the calculation in accordance with the rules of the Government of the Russian Federation No. 632 of 08.28.92.
The amount of the fee within acceptable standards is determined by:
Standard rate * pollution volumes * additional coefficients.
The amount of the fee within the limits is determined by:
Limit rate* (limited volume of pollution – volume of pollution within acceptable standards) * additional coefficients.
The amount of payment for pollution in excess of the limits is determined:
Limit rate * (actual volume of pollution – volume of limit pollution) * additional coefficients * 5 (25).
For several types of pollution, calculations are carried out for each type, then the results obtained are summarized.
Depending on compliance with standards and limits, the following coefficients are applied from 2016 to 2019:
| Case of applying the coefficient | Coefficient |
| Waste processed independently in production is put into recycling | 0 |
| Emissions (discharges) within established standards | 1 |
| Weight of waste within established limits | 1 |
| Emissions within the volumes of temporarily permissible emissions during the period of measures to protect the environment and increase the efficiency of nature protection. | 5 |
| Masses of waste exceeding established limits | 5 |
| Emissions (discharges) exceeding the volume established by special permits | 25 |
Other coefficients used in the calculation:
- Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
- The additional coefficient for special natural zones is 2 (which zones are: regions of the far north and equivalent regions, protected areas, national parks, resorts, sanatoriums, natural disaster zones, zones under international conventions);
- The additional coefficient for urban air emissions is 1.2 (if the facility is registered in the city);
- The inflation rates are equal: in 2016 2.56, and in 2017 – 2.67.
In order to encourage organizations to take measures for the efficient use of waste and environmental protection, from January 1, 2016, coefficients were introduced that reduce the payment rate:
| Waste hazard class | Environmental measures | Coefficient |
| 5 | The creation of cavities in the soil by mining industry enterprises to accommodate waste. | 0 |
| Waste from production or consumption within limits | Waste is placed at facilities that are the property of the organization (for example, a garbage container on the territory owned by the organization). | 0,3 |
| 4 and 5 | Waste from the mining and processing industries generated as a result of recycling. | 0,5 |
| 3 | 0,64 | |
| 4 | The result of class 3 waste neutralization | 0,49 |
| 4 | The result of class 2 waste neutralization | 0,33 |
Example #1. Calculation of payment for negative environmental impact
The organization uses a diesel unit, which is registered in the Ural economic region, in the city of Yekaterinburg. In 2016, the installation consumed 3,000 liters of diesel. Emissions were within the established standards. How much will the payment for negative environmental impact be?
The calculation is carried out in tons, so liters of diesel need to be converted into tons:
- Convert to kg; to do this, liters must be multiplied by density: 3000 * 0.83 = 2490 kg.
- Convert kg to tons: 2490/1000=2.49 tons.
- The rate of payment for diesel is 2.5;
- The installation is registered in the Ural region, so the environmental significance coefficient will be 2;
- The installation is registered in the city, so an additional coefficient of 1.2 is applied;
- The inflation rate for 2016 is 2.56;
- Emissions are within the norm, so the compliance factor will be 1 (Table 2).
The payment amount will be:
2.49*2.5*2*1.2*2.56*1=38.25 rubles.
Example #2. Calculation of payment for discharge into water resources
The company is located in the Republic of Karelia. Let’s say that in 2016 it discharged 2 tons of Magnesium into water resources, including:
- Within the standard – 0.8 tons;
- Within the limit - 1.5 tons.
How much will the payment for negative environmental impact be?
We know (according to regulatory documents):
- The rate for magnesium discharge within the norm is 6.9, and within the limit 34.5
- The coefficient of ecological significance of the Republic of Karelia (Baltic Sea Basin) is 1.13;
- Karelia is a region equated to the regions of the Far North, therefore a coefficient for special natural zones of 2 is applied.
- Inflation rate 2.56;
- Excessive pollution coefficient 5 (Table 2).
Calculation procedure:
- Determine the fee within the standard: 6.9*0.8*1.13*2*2.56=31.92
- Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
- Determine the fee over the limit: 34.5*(2-1.5)*1.13*2*2.56*5=499
The total amount will be:
31.92+139.72+499=670.64 rub.
The company will pay 670.64 rubles.
Registration procedure
The registration procedure is prescribed in the new Article 69.2 of Federal Law No. 219-FZ. the rules are effective from January 1, 2015.
Within six months from the date of commissioning of the facility, the payer organization is required to register with Rosprirodnadzor. Enterprises that operate on sites before January 1, 2015 must register before 2017. To do this, you need to submit the appropriate application in paper or electronic form with an electronic signature.
Organizations are issued standards for five years. Every year, the organization is required to confirm the immutability of data.
If the payer has any changes, then Rosprirodnadzor must be notified about this within 30 days.
What changes must be notified about:
- Replacement or transformation of the organization;
- Change of details (name, address, etc.)
- Changing the place of registration of the object;
- Changes in technology affecting the types and volumes of emissions (discharges, waste);
- Changes in disposal of emissions or waste.
If the organization ceases to operate at the facility, then it is necessary to submit an act of liquidation or conservation of the facility. In this case, the organization is deregistered and no payment is made.
Organizations working at facilities of groups 1, 2 and 3 from January 1, 2015 are required to draw up an environmental control program. Based on the results of the reporting period, Rosprirodnadzor submits information about appointed persons for control, about the activities carried out and about the results of control.
Payment reporting
By March 10 of the year following the reporting year, you must submit the form “Declaration of payment for negative impact on the environment” to the territorial body of Rosprirodnadzor.
In addition to the Declaration, it is necessary to submit a technical report confirming the unchanged production and raw materials. The technical report is submitted a year later, after approval of the standards and within 10 days. For example, the standards were approved on March 15, 2016, which means the report must be submitted by March 25, 2017. And so on every year. The report is also submitted in paper and electronic form. If it is not provided, the payment will be calculated as excess pollution.
If the organization has hazardous waste, then it is necessary to provide passports for each type of waste confirming the hazard class (with the exception of hazard class 5).
Fines and sanctions for violating payment rules
| Type of violation | Fine from the organization | Fine for officials | Citizens' fine |
| Deliberate distortion or concealment of information: – on the state of the environment and natural resources; – about polluting sources; – about the occurrence of radiation. | 20-80 | 3-6 | 0,5-1 |
| Deliberate distortion or concealment of data: – received as a result of carrying out the economic control plan; – in the application for registration; – in the declaration; – report on the implementation of measures to improve the efficiency of waste use. | 20-80 | 3-6 | 0,5-1 |
| Late registration or lack of registration | 30-100 | 5-20 | – |
| Lack of passports indicating the waste hazard class | Up to 100 |
For late payment, penalties are charged in the amount of 1/30 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay.
Answers to pressing questions on environmental pollution charges
Question No. 1. Do offices need to pay a fee for their negative impact on the environment?
If there is waste from computer and office equipment, lamps, household waste, then you need to pay a fee. If the office enters into an agreement with a specialized waste disposal company and the waste becomes the property of this company, then the payment will be paid by this company, not the office.
Question No. 2. Are tenants exempt from paying?
Payment is required for the object, regardless of the form of ownership. If the lease agreement stipulates that the landlord pays the fee, then the tenant does not need to pay the payment.
Question No. 3. What happens if you don’t get a waste passport?
If the enterprise has waste with a hazard class, then it is necessary to obtain passports for it. Otherwise, you face a fine of up to 100,000 rubles.
Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, if you do not know which category is assigned to your objects, contact Rosprirodnadzor and clarify information about the hazard class of your objects. We recommend distinguishing between a fee for environmental pollution and an environmental fee - these are completely different non-tax payments. Calculation of fees for pollution The correctness of the calculation of fees for negative impacts on the environment and the timeliness of its transfer to the budget is controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This follows from the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995. From September 23, the old procedure for calculating payments for environmental pollution is no longer valid. The Government of the Russian Federation, by resolution No. 913 of September 13, 2016, canceled the resolutions of November 19, 2014.
Calculation of fees for environmental tax (environmental tax)
Important
The actual mass of emissions, discharges and waste disposal is determined according to accounting data, which must be kept by all organizations obliged to pay fees for environmental pollution (Article 30 of the Law of May 4, 1999 No. 96-FZ, subparagraph 5, paragraph 2, Art. 39 of the Water Code of the Russian Federation, Article 19 of the Law of June 24, 1998 No. 89-FZ). To determine the mass of pollutants entering the atmosphere, the procedure provided for in clause 5.6 of the Instructional and Methodological Instructions approved by the Russian Ministry of Natural Resources on January 26, 1993 is used. To determine the mass of pollutants entering water bodies, the procedure provided for in clause 5.7 of the Instructions is used. -methodological guidelines approved by the Russian Ministry of Natural Resources on January 26, 1993.
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Advance payments in 2018: deadlines If we talk about 2018, the deadlines for making payments for the negative impact on the environment for advance payments are as follows:
- for the 1st quarter - no later than April 20, 2018 - 47,500 rubles;
- for six months - no later than July 20, 2018 - 47,500 rubles;
- for 9 months – no later than October 20, 2018 – RUB 47,500.
The total total amount of the pollution charge for 2018 will be required to be paid no later than March 1, 2019. The fee for negative environmental impact includes:
- quarterly advance payments;
- the total amount of the fee that needs to be transferred to the budget at the end of the year.
Quarterly advance payments are made by all payers (except for small and medium-sized businesses). Deadline – no later than the 20th day of the month following the reporting quarter.
Negative impact fee for 2017 - calculation
In connection with the release of Resolution of the Constitutional Court of the Russian Federation No. 8-P dated May 14, 2009, all organizations financed from budgets of various levels and previously exempted from paying fees for negative environmental impact must also make these payments from January 1, 2010 . 3. What are the deadlines for paying payments for the NVOS? According to clause 1 of the Order of Rostechnadzor of the Russian Federation dated 06/08/2006 No. 557 “On establishing deadlines for payment of fees for negative impacts on the environment,” all environmental payments must be transferred by the 20th day of the month following the reporting period. The reporting period is a calendar quarter. 4.
Reporting on the calculation of fees for environmental impact assessment and the deadline for its submission Calculation of payments for negative environmental impacts must be made by the organization independently based on the volume of pollution associated with its activities.
Procedure for filling out the declaration
Small and medium-sized businesses that are exempt from quarterly advance payments transfer the entire payment amount for the year to the budget at a time no later than March 1 of the following year (Rosprirodnadzor letter No. AS-06-01-36/6155 dated April 11, 2016). How to pay a fee for pollution in 2018 In 2018, draw up payment orders for the transfer of fees for environmental pollution according to the general rules (as for paying taxes and insurance premiums). At the same time, keep in mind that send the payment amounts to the bank in one payment order (without distribution between budgets) to the accounts of territorial departments of the Federal Treasury (letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-06-06-04/1).
What is the fee for environmental pollution: calculation
Payment deadlines According to the new Article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for the calendar year until March 1 of the year following the reporting year (previously the fee was paid per quarter). Each subject of the Russian Federation provides a separate calculation. If several objects are located on one subject, then calculations for them are included in a single calculation. Payment calculation In order to calculate the payment, detailed records should be kept for each type of hazardous substance and disposed waste.
Decree of the Government of the Russian Federation No. 344 of June 12, 2003 established:
- Maximum permissible standards and limits for emissions and discharges in rubles per ton, waste - per unit of their disposal;
- Coefficients taking into account ecology in different regions of Russia.
- Additional coefficients for environmental zones (sanatoriums, resorts, nature reserves, etc.).
Rates increase annually to take into account inflation.
Payment for negative impact on the environment: rates in 2016 - 2018
Attention
The presence of expenses for measures to reduce negative impacts allows you to reduce the amount of accrued fees. Also, the amount of amounts payable at the end of the year is influenced by the fact that advances on pollution payments were transferred during the year. Rates used for calculations for 2017 The rates used to calculate pollution charges for 2017 are established by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.
Depending on the type of polluting object, they are divided into 3 groups related to objects:
- stationary, producing emissions into the atmosphere;
- those carrying out discharges into water bodies;
- producing production and consumption waste.
For the first 2 groups, specific rates are indicated in relation to each of the names of the pollutant. For waste, the rate is tied to a specific hazard class.
Example of calculating fees for negative impact
Fines and sanctions for violating payment rules Fines for violating payment rules January 1, 2015 (in thousand rubles): Type of violation Fine from organization Fine from officials Fine from citizens Deliberate distortion or concealment of information: - on the state of the environment and natural resources ; - about polluting sources; - about the occurrence of radiation. 20-80 3-6 0.5-1 Deliberate distortion or concealment of data: - obtained as a result of the economic control plan; - in the application for registration; - in the declaration; - report on the implementation of measures to improve the efficiency of waste use. 20-80 3-6 0.5-1 Late registration or lack of registration 30-100 5-20 - Lack of passports indicating the waste hazard class Up to 100 For late payment, penalties are charged in the amount of 1/30 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay.
Example of calculating fees for negative environmental impact 2015
There are no approved limits on waste disposal n*5 Now the benefit of annually extending waste limits is clear, because the presence of these documents allows you to reduce the fee by five times. Also for 2015, new inflation coefficients have been set, to which last year’s values must be changed: Resolution Was in 2014 Became in 2015 No. 344-FZ dated 06/12/2003 2.33 2.45 No. 410-FZ dated 07/01/2005 1.89 1, 98 Responsibility for failure to pay a fee for a negative impact Article 8.41 (Administrative Code of the Russian Federation dated December 30, 2001 No. 195-FZ) establishes penalties for failure to pay a fee:
- 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.
Example of calculating fees for negative impact 2016
What do you need to know to calculate environmental payments? To calculate the fee for negative environmental impact, you need to know:
- Standards for maximum permissible emissions (discharges) of pollutants and limits on waste disposal approved by Rosprirodnadzor for the organization.
- Standards for temporarily agreed emissions (discharges) of pollutants approved by Rosprirodnadzor for the organization.
- The amount of fuel consumed by mobile sources in the reporting period.
- Standards for payment for environmental pollution, approved by Decree of the Government of the Russian Federation of June 12, 2003 No. 344 (as amended.
Example of calculating fees for negative impact 2012
Who pays the fee and objects of taxation The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs that conduct activities in the Russian Federation related to the use of natural resources. The objects of taxation are stationary objects: objects on the ground that pollute the soil or emit harmful substances into the air; facilities where waste is stored (dump, landfill, storage, etc.). A fee is charged for each object. Since January 1, 2015, no payment will be collected for air emissions from vehicles of organizations and individual entrepreneurs.
Based on their impact on the environment, objects are divided into groups: Level of negativity Group significant 1 moderate 2 insignificant 3 minimal 4 Objects in group 4 are exempt from payment.
Example of calculating fees for negative environmental impact 2016
Decree of the Government of the Russian Federation dated July 1, 2005 No. 410). The fee is calculated separately for each pollutant and waste, as well as for each type of fuel for mobile objects. When calculating the payment for emissions, it is necessary to take into account the coefficients of the environmental significance of the region and additional coefficients 2 and 1.2.
When calculating the discharge fee, use the coefficients of the ecological significance of the region, additional coefficient 2 and the coefficient for suspended substances. When calculating the waste fee, the coefficients of the environmental significance of the region, an additional coefficient of 2 and the coefficient of the location of the waste disposal facility (1 or 0.3) are taken into account. A coefficient taking into account inflation, which is established by the Federal Budget Law for the next calendar year, must be applied to all calculated fee amounts.