On April 11, 2016, an explanatory letter of Rosprirodnadzor No.AS-06-01-36 / 6155 "On payment for NVOS" was issued specifying the procedure for submitting NVOS for 2017:
- The deadline for payment of the IEE 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 BCC (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 transfer the NVOS fee in accordance with the main Federal Law No. 7 "On the protection of environmental protection".
- No reports are submitted during 2017 (payments only). The declaration of payment is submitted by March 10, 2018.
- NWOS is not charged if waste is disposed of at waste disposal facilities without a negative trace on the environment.
- Regardless of whether the waste disposal facility is included in the state register of waste disposal facilities, the fee for the negative impact on environment produced. There are plans to adopt a decree of the Government of the Russian Federation with the procedure for excluding NVOS.
December 21, 2015 The State Duma 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.
The main provisions of the Federal Law:
- the term has been changed, before the onset of which it is necessary to collect, transport, process, and dispose of wastes of I - IV hazard classes until July 1, 2016.
- introduced coefficient 0.3 when disposing of production and consumption waste that was formed in our own production, within the established limits for their placement at waste disposal facilities owned by a legal entity or an individual entrepreneur on the basis of ownership, or on another legal basis and equipped in accordance with the 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 the last month of the corresponding quarter of the current reporting period, in the amount of one fourth of the amount of the fee for the negative impact on the environment paid for the previous year. This provision does not apply to small and medium-sized businesses.
The fee for negative impact in 2016 must be paid:
For the 1st quarter of 2016 until April 20, 2016
Q2 2016 until July 20, 2016 in the amount of one fourth of the amount of the fee for the negative impact on the environment, paid in 2015
Q3 2016 until October 20, 2016 in the amount of one fourth of the amount of the fee for the negative impact on the environment, 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 the negative impact on the environment, 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 - a well-established concept, which is understood as quarterly payments of enterprises and individuals with harmful ecological footprintin favor of the state.
Types of negative impact
- Placement (burial, neutralization) of waste
- Pollution of water bodies (discharge into surface and underground sources)
- Harmful air emissions from stationary sources (mobile excluded from 2015)
If the company has at least one type of pollution, then the law obliges you to pay for the negative impact on the OS. The regulatory law is No. 632-FZ dated 28.08.1996.
Let's take a closer look at what each type of negative impact includes.
1. Disposal of production and consumption waste
In the law, placement is defined as storage and disposal... First, the waste is stored (collected, accumulated) in a certain place, and then goes to disposal (the end point of residence, as a rule, a landfill). These two stages can be spaced over time, but both involve budget deductions.
The NVOS fee is not made for waste that is subject to recycling (disposal) and further use.
2. Discharges of pollutants into water bodies
If the enterprise has a pipe through which water mixed with waste flows into a reservoir, while the quality of water in this reservoir deteriorates sharply or damage to the coastline, the bottom or the wellbore is caused, then this qualifies as a discharge of pollutants.
There are organized and unorganized sources. This applies to both discharges to water and emissions to the atmosphere. In both cases, fugitive sources are those for which it is impossible to measure the capacity and volumes of hazardous discharges / emissions. Instead of measurements, a calculation method is used according to averaged indicators.
3. Harmful emissions into atmospheric air
By analogy with discharges, harmful emissions are understood as harmful substances that spread through the atmosphere. The source of emissions can also be organized or measurable, like a pipe in a boiler room. Or it can be disorganized: dust from industrial windows, aerosol distribution of chemical. fertilizers, etc.
From 1.01.2015 for emissions arising from vehicles, i.e. from mobile sources, fee not charged (see official letter). Contributions to the budget for mobile sources of emissions for the 1st and 2nd quarters of 2015 can I return... It is necessary to attach a letter of Rosprirodnadzor No. АА-06-01-36 / 13498 to the application (see below).
Changes in the calculation of impact charges in 2015
Payments for harmful emissions from mobile sources from 1st January 2015 not charged... Also produced recalculation of multiplying factors for NVOS.
Due to inconsistency regional offices Rosprirodnadzor at the beginning of 2015 refused to accept payment calculations without taking into account mobile sources. A new letter has already been released confirming the abolition of fees for mobile sources. This letter АА-06-01-36 / 13498 dated 03/08/2015 can be applied to the calculation of the fee:
Terms of payment for negative impact
20 days after the end of the reporting quarter - this is the deadline when the amount of cash payments should be calculated and listedto the budget (for the NW region this is the Department of Rosprirodnadzor for the NWFD).
Calculation of fees for negative impact
The calculation takes into account the following parameters:
- Waste volume for the period (degree of environmental impact)
- Waste hazard class (we pay the most for class 1 waste, less for class 5)
- Waste management type (payment goes for waste disposal)
- Availability of normative documents on ecology. If absent, multiplying coefficients are introduced.
Impact Fee Ratio
When calculating the amount of payment for NVOS, they are guided by the payment standards prescribed in the decree of the Russian Federation. According to this document, increasing and decreasing coefficientsdepending on the situation with the source of pollution.
If there are environmental violations, the formula is multiplied by the number:
Now the benefit of the annual is understandable, because the presence of these documents allows you to reduce the size of the fee five times.
Also for 2015 are given new inflation ratesto which you need to change last year's values:
Responsibility for Failure to Pay for Negative Impact
Article 8.41 (Code of Administrative Offenses of the Russian Federation of December 30, 2001 No. 195-FZ) establishes penalties for non-payment of a contribution:
- 50-100 thousand rubles - for legal entities
Article 8.5 for deliberately concealing information about the state of the environment:
- 3-6 thousand rubles - to officials
- 20-80 thousand rubles - for legal entities
In any case, the obligation to pay an IEE fee remains.
Natural resource module
The state is simplifying the mechanism for calculating the fee for the IEE. Direct calculation of the fee is done through Natural resource module - a program through which payments can be made electronically.
Natural resource module interface
The module can be downloaded from the Rosprirodnadzor website (http://rpn.gov.ru/node/5523). If you already have it installed, it is worth updating to the current version.
The module interface resembles 1C. The module itself contains help that simplifies the work.
In addition to calculating fees for negative impact, the module allows you to submit in electronic form reports 2-TP Waste, and the report of small and medium-sized businesses.
Initial data for calculating the payment through the resource user module
- Name of the organization
- Legal address (incl. Postcode)
- The main activity of the organization
- Phone number
- Full name, exact position of the head
- Full name, exact position of the head a separate subdivision, certified copy of the power of attorney
- Full name of the chief accountant
- Full name of the accountant of a separate division of the organization; certified copy of a power of attorney
- Actual site address (including postcode)
- OKATO sites
- Emission permit (notarized copy)
- Reset Permits (Notarized Copy)
- Waste disposal limits (notarized copy)
- Certificate of fuel consumption for the period of mobile and stationary objects with the seal of the organization
- Certified copies of documents for the reporting period: waste certificate, control coupons and reconciliation certificates, etc.
- Contracts for the export and waste management, licenses of executing organizations (notarized copies of documents)
- Laboratory research protocols (for VAT project); laboratory accreditation certificate.
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In the event that certain harmful effects on the environment occur during the conduct of activities, organizations and individual entrepreneurs must pay a fee for the negative impact on the environment. In 2016, a number of changes were made to the environmental legislation. In a letter dated 04/08/2016 No.OD-06-01-32 / 6777 Rosprirodnadzor gave clarifications about the timing of the payment for the negative impact, the deadline for filing the declaration. Who should pay the impact fee in 2016 and in what order? Let's look at it in order.
When to pay?
Payment for negative impact on nature must be paid regardless of:
- type of activity of the company (production, non-production, other);
- whether or not the enterprise is operating if the damage to the environment has already taken place;
- the tax regime applied by the enterprise. Thus, organizations and entrepreneurs using the simplified tax system, special regimes in the form of UTII, Unified Agricultural Taxation and the patent taxation system should also pay for the harm caused;
- the size and status of the company. Small, micro-enterprises, budgetary organizations are not exempt from payment for harm 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 lessee or an enterprise that has received this object on lease.
Thus, for example, even a small business will have to pay for the negative impact on the atmospheric air. But what counts as harm? The fee must be paid in the following cases:
- When, during the operation of stationary objects (enterprises, factories, etc.), harmful pollutants are released into the air;
- When, during the work of the company, harmful substances polluting water bodies are discharged into water bodies;
- In the case of storage or disposal of production waste. At the same time, an exception is provided - if the waste is disposed of and neutralized within a period not exceeding 11 months from the day when it was formed, then you will not have to pay for its placement.
Calculation of fees for negative impact
It is necessary to calculate the payment for the 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 the environment for 2016 when harmful substances enter the air (emissions), 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 needs to calculate the base on his own.
Payment rates for each pollutant are set by the RF Government. For 2016, 2017 and 2018, the payment 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 payment for the negative impact, the company will also need the standards of permissible discharges of harmful, polluting substances. At the same time, there are no standards that would suit any organization or entrepreneur. This is due to the fact that these indicators depend on many individual factors available to each payer. The organization should develop projects of permissible standards independently, it is possible to attract specialists on this issue from third-party organizations.
According to the letter of Rosprirodnadzor, the calculation and payment of payments for negative impact in 2016 should be carried out in 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 the quarter for which the payment is being made. Enterprises belonging to small and medium-sized businesses pay only at the end of the year, until March 1.
The report on payment for negative impact is a declaration that must be submitted once a year, based on the results of the year. The procedure for submitting a declaration of payment for a negative impact on the environment and the form for submitting a report are established by the Ministry of Natural Resources of Russia. The declaration form has not been approved at this time. For the first time, a declaration on the calculation of fees for a negative impact on the environment will need to be submitted at the end of 2016, by March 10, 2017 inclusive. Enterprises that paid advance payments during 2016 did not need to submit any quarterly results.
Pollution payment is a type of tax that is collected from enterprises that have a negative impact on nature. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. The rules for payment are regulated by the Federal Law No. 7-ФЗ dated 10.01.2002. The fee is paid to Rosprirodnadzor (see →). In this article we will analyze what the payment for environmental pollution is.
Harmful impact on the environment, species
A negative impact on nature is actions:
- Emissions of harmful substances into the atmosphere from stationary objects (pipes of factories, boilers, diesel installations, cutting and welding of metals, etc.);
- Waste disposal;
- Water pollution by discharges;
- Harm to soil and bowels of the earth.
Who pays the fee and taxable objects
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 emit harmful substances into the air; objects where waste is placed (dump, landfill, storage, etc.).
A fee is charged for each object.
Since January 1, 2015, no fees are charged from the vehicles of organizations and individual entrepreneurs for emissions into the atmosphere.
In proportion to the impact on the environment, objects are divided into groups:
Objects of the 4th group are exempt from payment.
Payment terms
According to the new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for a calendar year before March 1 of the year following the reporting year (previously, the fee was paid for a quarter).
Each constituent entity of the Russian Federation provides a separate calculation. If several objects are located on one subject, then the calculations for them are included in a single calculation.
Payment calculation
Decree of the Government of the Russian Federation No. 344 of 12.06.2003 established:
- Maximum permissible standards and limits of emissions and discharges in rubles per ton, waste - per unit of their disposal;
- Factors taking into account ecology in different regions of Russia.
- Additional coefficients for protected areas (sanatoriums, resorts, nature reserves, etc.).
The rates are increased annually to adjust for inflation. In 2016, the inflation rate 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. 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, in which the standards and limits are spelled out. A certificate of waste hazard class is also issued.
- Determine the amount of emissions or discharges. To do this, you can invite a specialized organization.
- Make a calculation in accordance with the rules of the Decree of the Government of the Russian Federation No. 632 of 28.08.92.
The amount of payment within the limits of permissible standards is determined by:
Rate of norm * volume of pollution * additional factors.
The amount of the fee within the limits is determined by:
Limit rate * (volume of limit pollution - volume of pollution within the limits of permissible 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 factors * 5 (25).
With several types of contamination, the calculation is carried out for each type, then the results are summed up.
Depending on compliance with the norms and limits, the coefficients are applied from 2016 to 2019 as follows:
| Coefficient application case | Coefficient |
| Waste, processed independently in production, is recycled | 0 |
| Emissions (discharges) within the established standards | 1 |
| Waste weight within established limits | 1 |
| Emissions within the volume of temporarily permissible emissions during the period of measures to protect the environment and improve the efficiency of nature protection. | 5 |
| Waste masses exceeding the established limits | 5 |
| Emissions (discharges) exceeding the volume established by special permits | 25 |
Other coefficients used in the calculation:
- Coefficient of ecological significance (each region has its own air, soil and water);
- Additional factor for special natural areas is equal to 2 (exactly which zones: areas of the far north and areas equated to them, protected protected areas, national parks, resorts, sanatoriums, zones natural Disasters, zones subject to international conventions);
- Additional coefficient for air emissions of cities is 1.2 (if the object is registered in the city);
- The inflation rates are equal: in 2016 2.56, and in 2017 - 2.67.
In order to stimulate organizations to take measures for the efficient use of waste and protecting the environment, from January 1, 2016, coefficients were introduced that reduce the payment rate:
| Waste hazard class | Environmental measures | Coefficient |
| 5 | Creation by enterprises of the extractive industry of cavities in the soil for the disposal of waste. | 0 |
| Waste from production or consumption within the limits | Waste is disposed of in facilities that are owned by the organization (for example, a dumpster on the territory of the organization). | 0,3 |
| 4 and 5 | Waste from the mining and processing industry generated as a result of disposal. | 0,5 |
| 3 | 0,64 | |
| 4 | The result of neutralization of class 3 waste | 0,49 |
| 4 | The result of neutralization of class 2 waste | 0,33 |
Example # 1. Calculation of payments for negative impact on the environment
The organization uses a diesel plant, which is registered in the Ural economic region, in the city of Yekaterinburg. In 2016, the unit consumed 3000 liters of diesel. Emissions were within the established norms. How much is the payment for negative impact on the environment?
The calculation is carried out in tons, therefore diesel liters must be converted into tons:
- Convert to kg, for this, liters must be multiplied by the density: 3000 * 0.83 \u003d 2490 kg.
- Kg converted to tons: 2490/1000 \u003d 2.49 tons.
- The diesel pay rate is 2.5;
- The installation is registered in the Ural region, therefore the coefficient of ecological significance will be 2;
- The installation is registered in the city, therefore an additional factor of 1.2 is applied;
- The inflation rate for 2016 is 2.56;
- Emissions are within normal limits, so the compliance factor will be 1 (Table 2).
The payment amount will be:
2.49 * 2.5 * 2 * 1.2 * 2.56 * 1 \u003d 38.25 rubles.
Example # 2. Calculation of payment for discharge into water resources
The enterprise 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;
- In the redistribution of the limit - 1.5 tons.
How much is the payment for negative impact on the environment?
We know (according to regulatory documents):
- The rate for the discharge of magnesium within the normal range of 6.9, and within the limit of 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 is applied - 2.
- Inflation rate 2.56;
- Over-limit pollution factor 5 (table 2).
Calculation procedure:
- Determine the fee within the standard: 6.9 * 0.8 * 1.13 * 2 * 2.56 \u003d 31.92
- Determine the fee within the limit: 34.5 * (1.5-0.8) * 1.13 * 2 * 2.56 \u003d 139.72
- Determine the fee over the limit: 34.5 * (2-1.5) * 1.13 * 2 * 2.56 * 5 \u003d 499
The total amount will be:
31.92 + 139.72 + 499 \u003d 670.64 rubles.
The company will pay 670.64 rubles.
Registration procedure
The registration procedure is spelled out in the new article 69.2 of Federal Law No. 219-FZ. the rules are valid from January 1, 2015.
Within six months from the date of commissioning of the facility, the paying organization must register with Rosprirodnadzor. Enterprises that operate at facilities before January 1, 2015 must register before 2017. To do this, you need to submit a corresponding application in paper or electronic form with an electronic signature.
Organizations are issued standards for five years. The organization is obliged to confirm the invariability of the data annually.
If the payer has any changes, then Rosprirodnadzor must be notified of this within 30 days.
What changes need to be notified:
- Replacement or transformation of the organization;
- Change of requisites (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 the disposal of emissions or waste.
If the organization ceases to operate at the facility, then an act of liquidation or conservation of the facility must be submitted. In this case, the organization is removed from the register and the payment is not paid.
Organizations working at facilities of 1, 2 and 3 groups from January 1, 2015 are required to draw up an environmental control program. Based on the results of the reporting period, Rosprirodnadzor is provided with information on the appointed control persons, on the measures taken and on the results of control.
Payment reporting
Before March 10 of the year following the reporting year, you must submit to the territorial body of Rosprirodnadzor the form "Declaration on payment for negative impact on the environment."
In addition to the Declaration, it is necessary to submit a technical report confirming the invariability of production and raw materials. The technical report is submitted one year after the approval of the standards and within 10 days. For example, the standards were approved on 03/15/2016, which means that the report must be submitted before 03/25/2017. And so every year. The report is also submitted in paper and electronic form. If it is not provided, then the payment will be calculated as over-limit pollution.
If the organization has hazardous waste, then it is necessary to provide passports for each type of waste, confirming the hazard class (exception - hazard class 5).
Fines and sanctions for violation of payment rules
| Type of violation | Organization penalty | Penalty c officials | Citizens' fine |
| Deliberate distortion or concealment of information: - about the state of the environment and natural resources; - about polluting sources; - on the occurrence of radiation. | 20-80 | 3-6 | 0,5-1 |
| Deliberate distortion or hiding of data: - obtained as a result of the plan for economic control; - in the application for registration; - in the declaration; - a 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 hazard class of waste | Up to 100 |
For late payments, 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 topical questions about pollution charges
Question number 1.Do you need to pay a fee for the negative impact on the nature of the office?
If there is waste from computer and office equipment, lamps, household waste, then you need to pay a payment. If the office enters into an agreement with a specialized waste disposal company and the waste becomes the property of this company, then this company, not the office, will pay the payment.
Question number 2.Are tenants exempted from payment?
Payment is charged for the object, regardless of the form of ownership. If the lease agreement stipulates that the lessor pays the fee, then the lessee does not need to pay the payment.
Question number 3.What happens if you don't get a waste passport?
If the enterprise has waste with a hazard class, then it is imperative to obtain passports for them. Otherwise, you face a fine of up to 100,000 rubles.
Question number 4.When do I need to pay for 2016?
Question number 5.When do I need to register?
You need to register within six months from the moment the facility is put into operation. If the facility was operated before January 1, 2015, then it must be registered until December 31, 2017.
Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, if you do not know which category is assigned to your facilities, contact Rosprirodnadzor and specify the information on the hazard class of your facilities. We recommend distinguishing between pollution charges and environmental charges - these are completely different non-tax payments. Calculation of pollution charges The correctness of calculation of charges for negative impact on the environment and the timeliness of its transfer to the budget is controlled by federal Service on supervision in the field of nature management (Rosprirodnadzor). This follows from the Decree of the Government of the Russian Federation of December 29, 2007 No. 995. Since September 23, the old procedure for calculating payments for environmental pollution is not in effect. The Government of the Russian Federation, by its Resolution No. 913 of September 13, 2016, canceled the Resolution of November 19, 2014 No.
Calculation of tax fees (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 that are obliged to pay 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 Ministry of Natural Resources of Russia dated January 26, 1993 is used. To determine the mass of pollutants entering water bodies, the procedure provided for in clause 5.7 Instructional - methodological instructions approved by the Ministry of Natural Resources of Russia dated January 26, 1993 No.
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Advance payments in 2018: timing If we talk about 2018, the timing of payments for negative environmental impact on advance payments is as follows:
- for the 1st quarter - no later than April 20, 2018 - RUB 47,500;
- for half a year - no later than July 20, 2018 - 47,500 rubles;
- for 9 months - no later than October 20, 2018 - 47,500 rubles.
The total final pollution charge for 2018 will need to be paid no later than March 1, 2019. Payment for negative impact on the environment 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.
Impact Fee for 2017 - Calculation
In connection with the release of the Decree of the Constitutional Court of the Russian Federation No. 8-P of 05/14/2009, all organizations financed from budgets of various levels and previously exempted from paying fees for negative impact on the environment must also make these payments from 01.01.2010 ... 3. What are the deadlines for the payment of the IEE fees? According to clause 1 of the Order of Rostekhnadzor of the Russian Federation of 08.06.2006 No. 557 "On setting the deadlines for payment of fees for negative impact 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. four.
Reporting on the calculation of fees for the IEE and the deadline for its submission Calculation of payments for negative impact on the environment should be made by the organization independently, based on the amount of pollution associated with its activities.
The procedure for filling out the declaration
Small and medium-sized businesses, which are exempted from quarterly advance payments, transfer the entire amount of the payment for the year to the budget at a time no later than March 1 of the next year (letter of Rosprirodnadzor dated April 11, 2016 No. AS-06-01-36 / 6155). How to pay pollution charges in 2018 general rules (like paying taxes and insurance premiums). At the same time, keep in mind that the payment amounts should be sent to the bank in one payment order (without distribution between budgets) to the accounts of the 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 payment for environmental pollution: calculation
Terms of payment According to the new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for a calendar year before March 1 of the year following the reporting year (previously, the fee was paid for a quarter). Each constituent entity of the Russian Federation provides a separate calculation. If several objects are located on one subject, then the calculations for them are included in a single calculation. Calculation of the payment In order to calculate the payment, you should keep detailed records for each type of hazardous substances and waste disposed.
Decree of the Government of the Russian Federation No. 344 of 12.06.2003 established:
- Maximum permissible standards and limits of emissions and discharges in rubles per ton, waste - per unit of their disposal;
- Factors taking into account ecology in different regions of Russia.
- Additional coefficients for protected areas (sanatoriums, resorts, nature reserves, etc.).
The rates are increased annually to adjust for inflation.
Payments for negative impact on the environment: rates in 2016 - 2018
Attention
The presence of costs for measures to reduce the negative impact allows you to reduce the amount of charged fees Also, the amount of amounts payable at the end of the year is influenced by the fact that advances on pollution charges are transferred during the year. Rates used for the calculation for 2017 The rates used to calculate the pollution charge for 2017 are established by Decree of the Government of the Russian Federation of 13.09.2016 No. 913.
Depending on the type of polluting object, they are divided into 3 groups related to objects:
- stationary, emitting air emissions;
- discharging into water bodies;
- giving 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 certain hazard class.
Example of calculating fees for negative impact
Fines and sanctions for violation of payment rules Fines for violation of payment rules on January 1, 2015 (in thousand rubles): Type of violation Penalty from the organization Penalty from officials Penalty from citizens Intentional distortion or concealment of information: - on the state of the environment and natural resources ; - about polluting sources; - on the occurrence of radiation. 20-80 3-6 0.5-1 Intentional distortion or concealment of data: - obtained as a result of the plan for economic control; - in the application for registration; - in the declaration; - a report on the implementation of measures to improve the efficiency of waste use. 20-80 3-6 0.5-1 Late registration or non-registration 30-100 5-20 - Lack of passports indicating the hazard class of waste 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 impact on the environment 2015
There are no approved limits for waste disposal n * 5 Now we understand the benefits of the annual extension of the limits for waste, because the availability of these documents allows you to reduce the size of the payment by five times. Also, for 2015, new inflation rates have been set, for which last year's values \u200b\u200bmust be changed: Resolution Was in 2014 Became in 2015 No. 344-FZ of 12.06.2003 2.33 2.45 No. 410-FZ of 01.07.2005 1.89 1, 98 Responsibility for failure to pay for negative impact Article 8.41 (Code of Administrative Offenses of the Russian Federation of 30.12.2001 No. 195-FZ) establishes penalties for non-payment of the contribution:
- 50-100 thousand rubles - for legal entities
Article 8.5 for deliberately concealing information about the state of the environment:
- 3-6 thousand rubles - to officials
- 20-80 thousand rubles - for legal entities
In any case, the obligation to pay an IEE fee remains.
Example of calculating fees for negative impact 2016
What do you need to know to calculate environmental charges? To calculate a fee for a negative impact on the environment, you need to know:
- The standards for maximum permissible emissions (discharges) of pollutants and limits for waste disposal approved by Rosprirodnadzor for the organization.
- The standards for temporarily approved emissions (discharges) of pollutants approved by Rosprirodnadzor for the organization.
- The amount of fuel consumed by mobile sources in the reporting period.
- The standards of payment for environmental pollution approved by the Government of the Russian Federation of June 12, 2003 No. 344 (as amended by
Example of calculating a fee for negative impact 2012
Who pays the fee and taxable objects 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 emit harmful substances into the air; objects where waste is placed (dump, landfill, storage, etc.). A fee is charged for each object. From January 1, 2015, no fees are charged from the vehicles of organizations and individual entrepreneurs for emissions into the atmosphere.
According to the impact on the environment, objects are divided into groups: Level of negativity Group significant 1 moderate 2 insignificant 3 minimum 4 Objects of group 4 are exempted from payment.
Example of calculating fees for negative impact on the environment 2016
Resolutions of the Government of the Russian Federation of July 01, 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 ecological significance of the region and additional coefficients 2 and 1.2.
When calculating the payment for discharges - the coefficients of the ecological significance of the region, an additional coefficient of 2 and the coefficient for suspended solids. When calculating the payment for waste, the coefficients of the ecological 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. All calculated fees must be subject to a coefficient that takes into account inflation, which is established by the Federal Law on the Budget for the next calendar year.
The impact fee for 2018 is calculated in the updated declaration. Let's consider what innovations have appeared in this form, what factors the calculation depends on, whether the rates have changed for 2018, as well as in what time frame it is necessary to pay for the negative impact and how to reflect it in the accounting.
Who is the payer of the IEE fee
Payers of the fee for negative impact on the environment (NEOS) are organizations and individual entrepreneurs who emit pollutants into the air through stationary sources, into water bodies or are engaged in the storage and disposal (placement) of waste (clause 1 of article 16, clause 1 Art. 16.1 of the Law "On Environmental Protection" dated 10.01.2002 No. 7-FZ).
In the Decree of the Government of the Russian Federation of September 28, 2015 No. 1029, there is a complete list of activities and other criteria for classifying objects as I-IV categories of environmental impact, in which the organization must pay for the IEE. In particular, these include mining, metallurgical, chemical, food industries, some agricultural companies, solid waste landfills.
IMPORTANT! The obligation to pay the fee is independentfrom the tax regime applied by organizations or individual entrepreneurs that are payers of the fee for negative impact, as well as fromin addition, at own or leased facilities, activities are carried out that lead to a negative impact on the environment.
Payers of the fee must submit an application to Rosprirodnadzor for each polluting facility and receive a certificate of registration indicating the polluting category from I to IV.
IMPORTANT! If in the process of activity only production and consumption waste is generated and there are no other negative impacts, then an application for registration under the NVOS is not submitted (letters of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36 / 3591, No. AS dated 31.10.2016 -09-00-36 / 22354). Since in the implementation of trading activities and the provision of services, the operation of offices, schools, kindergartens, administrative buildings, clinics, hospitals, etc., as a rule, only production and consumption waste is generated, we can conclude that registering with them in there is no need to be an NVOS payer.
Payments for negative impact on the environment should not be confused with environmental charges. These are different payments. You can read about the differences.
You can download the form of the report on environmental control, effective from 14.09.2018.
IMPORTANT! If entrepreneurial activity is carried out only at objects of category IV, then there is no need to pay a fee for the negative impact (clause 1 of article 16.1 of Law No. 7-FZ).
- there are no releases of radioactive substances;
- there are no discharges of pollutants generated when using water for industrial needs, into the sewage system and the environment, surface and underground water bodies, as well as onto the earth's surface;
- there are discharges of pollutants resulting from the use of water for domestic needs;
- there are stationary sources of pollutant emissions, while their quantity is not more than 10 tons per year;
- there are only non-stationary sources of pollutant emissions.
Thus, the use of motor vehicles in entrepreneurial activity does not lead to the need to pay for negative impacts, since the payment is made only for stationary objects to which it (motor vehicles) does not apply (clause 1 of article 16 of Law No. 7-FZ).
The data on which the calculation of the fee is based
Calculation of fees for negative impact on the environment (or fees for its pollution) depends on many factors:
- the nature of the source of pollution;
- the type of pollutant (or its hazard class);
- actual emissions;
- the fact that there are no means of measuring the volume of emissions;
- the presence of excess over the established standards of pollution;
- the fact that the polluted object or territory is under special protection;
- incurred costs for measures to reduce the negative impact.
The first 2 indicators determine the value of the rate used in the calculation. By multiplying it by the amount of actual emissions (if it does not exceed the maximum allowable), the amount of the pollution charge is determined. The odds are applied to the bet value:
- increasing, if we are talking about the absence of measuring instruments for emission volumes, exceeding the permissible pollution standards or the location of the object (territory) under special protection;
- reducing, depending on the hazard class of the placed waste, the method of their generation and disposal.
The maximum multiplying factor (120) can arise in a situation where there is no means for measuring volumes. Exceeding the standards leads to the use of coefficients equal to 5 (if the excess occurs during the period of the planned reduction of discharges) or 25. For an object (territory) under special protection, coefficient 2 is in effect.
The specific size of the reduction factor can be determined by a combination of factors influencing it and be in the range from 0 to 0.67.
The presence of costs for measures to reduce the negative impact allows you to reduce the amount of the accrued payment.
Also, the amount of amounts payable at the end of the year is influenced by the fact that advances on pollution charges are transferred during the year.
Rates used for calculation for 2018
The rates used to calculate the pollution charge for 2018 are established by Decree of the Government of the Russian Federation No. 913 dated September 13, 2016 (as amended on June 29, 2018).
Depending on the type of polluting object, they are divided into 3 groups related to objects:
- stationary, emitting air emissions;
- discharging into water bodies;
- giving 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 certain hazard class.
When choosing the required rate, it should be borne in mind that each of them in Decree No. 913 is given in three values \u200b\u200brelating to three years (2016, 2017 and 2018). If the rates for 2017 and 2018 are identical in value, then the rates used for the calculation for 2016 are significantly lower. A mistake made in the choice can lead to an incorrect calculation of the fee.
NOTE! Starting from 2019, the rates of fees for NVOS will increase by 4%. For details see.
Reporting form and deadlines for its submission
The whole procedure for calculating the pollution charge is reflected in the declaration, drawn up once a year, upon its completion. For 2018, this report is drawn up in the form approved by order of the Ministry of Natural Resources of Russia dated 09.01.2017 No. 3 (Appendix No. 2) and used for reporting for 2017.
The declaration form is available for viewing and downloading in the material "Declaration on negative impact on the environment is ready" .
The declaration consists of:
- of title pagereflecting information about the reporting entity;
- section, in which the final calculated values \u200b\u200bof payments, formed by sections, are brought together into a single amount, which is successively adjusted to values \u200b\u200bpayable or refunded to the payer, due to the account in it of the costs of measures to reduce the negative impact and on the advances paid;
- three sections, allocated for the main types of pollution sources, in which, in fact, the calculation of payments for each of the sources is carried out.
The tables of the sections intended for the calculation provide for the reflection in them of all the data necessary for calculating the amount of the payment:
- permissible and actual volumes with the allocation of amounts of excess;
- rates;
- applied coefficients;
- constituent parts of the estimated amount of the fee and its final value.
Each of the sections allocated depending on the type of pollution source is completed only if the reporting person has data for this.
The rules that should be followed when entering information into the declaration are detailed in the text of the order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3, in the notes to the form of the form approved by it. In them, you can also find the values \u200b\u200bof the necessary coefficients and ways to check the correctness of entering data for each of the sections. In addition, the calculation procedure for each type of polluting object is described in detail in the Decree of the Government of the Russian Federation of 03.03.2017 No. 255.
The deadline for the submission of the declaration is established by clause 5 of Art. 16.4 of the Law "On Environmental Protection" dated 10.01.2002 No. 7-FZ. Its deadline is set as March 10 of the year following the reporting year. In 2019, this day falls on a day off (Sunday). However, Law No. 7-FZ does not establish the possibility of postponing the deadline. Therefore, the declaration for 2018 will have to be submitted no later than 03/07/2019 (03/08/2019 (Friday) is a non-working holiday).
Errors made in the submitted declaration and revealed by the payer himself can be corrected by him by submitting a corrected report. But this can be done without consequences only before the expiration of the deadline set for the submission of the original declaration. Therefore, you should not postpone reporting until the last days.
Read about the problems in relation to the possibility of refunding overpaid pollution charges in the material "Overpayment" for dirt "- difficulties in return" .
Procedure for payment for negative impact
Based on the results of the calculations given in the section of the declaration, reflecting the adjustment of the calculated values \u200b\u200bof the fee, the amount is paid at the end of the year. That is, its value is determined as the total amount of the payment for the year minus the costs of measures to reduce the negative impact and the advances paid. Such payment must be made before March 1 of the year following the reporting year (clause 3 of article 16.4 of the law of 10.01.2002 No. 7-FZ).
Based on the total amount of payments made in 2018 for the negative impact (taking into account the advances made in it), the amount of advance payments that will need to be made in 2019 will be determined. The sum of each of them will be equal to ¼ of the total amount of the negative impact fee actually paid in 2018.
Read about how the calculation of advances on such payments may change in the material "The procedure for calculating advances on payments for negative impact on the environment may change" .
Advance payments are paid 3 times a year, at the end of each of the first three quarters of the year, no later than the 20th day of the month following the next quarter.
IMPORTANT! Small businesses do not pay advance payments (Clause 3, Article 16.4 of Law No. 7-FZ).
Payment for the negative impact of the environment is carried out according to the following CPC:
|
Payment name |
KBK in 2018-2019 |
|
Payment for emissions of pollutants into the atmospheric air by stationary objects, except for those generated during combustion in flares and (or) dispersion of associated petroleum gas |
048 1 12 01010 01 6000 120 |
|
Payment for discharges of pollutants into water bodies |
048 1 12 01030 01 6000 120 |
|
Production waste disposal fee |
048 1 12 01041 01 6000 120 |
|
Payment for the disposal of solid municipal waste |
048 1 12 01042 01 6000 120 |
|
Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas |
048 1 12 01070 01 6000 120 |
For violation of the terms of payment for a negative impact, an administrative fine is provided. For organizations, it varies from 50,000 to 100,000 rubles, and for officials - from 3,000 to 6,000 rubles. (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).
Recognition of IEE costs
In accounting
The fee for the NVOS, in accordance with clause 5 of PBU 10/99 "Organization's expenses", is included in the composition of expenses for ordinary activities and is displayed on the debit of expense accounts (20, 23, 25, 26, 44).
The fee for NVOS is not a tax payment, therefore, account 68 "Settlements with the budget" is not used for accounting purposes. The emergence and repayment of liabilities for "negative impact" is recorded on account 76 "Settlements with other debtors and creditors".
In tax accounting
The fee for NVOS within the limits of the standards refers to material costs (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation).
Payments for negative impact on the environment in excess of these amounts are not taken into account in expenses (clause 4 of article 270 of the Tax Code of the Russian Federation).
In a letter dated 07.06.2018 No. 03-03-06 / 1/39148, the Ministry of Finance of the Russian Federation notes that the Tax Code does not set a deadline for recognizing material costs in the form of fees for NVOS. Enterprises and individual entrepreneurs located on common system taxation, officials recommend recognizing expenses in the form of fees for the IEE for the last date of the tax period for which it is made. Officials also recommend that quarterly payments be recognized as expenses for the last day of the reporting period for which they are made (letters of the Ministry of Finance of the Russian Federation dated August 15, 2016 No. 03-03-06 / 1/47690, dated 08.08.2016 No. 03-03-06 / 1 / 46432).
For organizations and individual entrepreneurs on a simplified taxation system with the object “income minus expenses”, the fee for the NVOS (within the limits of the standards) can be taken into account as part of material income (subparagraph 5 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation). Expenses in the form of fees for NVOS are recognized at the time of writing off from the current account (subparagraph 1 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).
Outcomes
The procedure for calculating the annual amount of pollution charges at the end of 2018 remained the same as in 2017. The calculation itself is done in the sections of the declaration specially designated for this (it also retained its form from the report for 2016), allocated depending on the type of polluting object. The fees charged for these sections are then adjusted for the cost of mitigation measures and for advances paid during the year.