Report form and procedure for calculating fees for negative environmental impact. Nvos – what is it? fee for negative impact on the environment

The Federal Law "On Environmental Protection" specifies the key provisions of environmental legislation. It consists in the fact that an entity conducting economic activities using natural resources must compensate for the harm that it causes to nature.

The Organization for Economic Development and Cooperation adopted a regulation in 1972 that established the above principle. According to the recommendations developed, citizens and legal entities polluting environment, must bear the costs aimed at carrying out the measures necessary to eliminate this harm or reduce it to the minimum acceptable levels. In Russia, this principle, however, has undergone certain changes.

Legal aspect

In practical and theoretical senses, it has not yet been established whether payment is negative impact on the environment as a tax. In some foreign countries it is regulated by the Tax Code. The forms in which deductions are made in the Russian Federation are provided for in the Federal Law “On Environmental Protection” and a number of other legal acts. At the same time, legal documents establish the types negative influence on nature. The types and procedure for determining fees for environmental pollution are also regulated by the following legal documents:

1. Federal Law "On Waste".
2. Government regulations.
3. Federal Law "On Air Protection".
4. Instructions and methodological recommendations approved by the Ministry of Natural Resources.

Legal nature

There are several approaches to its definition. They depend on the establishment of the tax or non-tax content of this deduction. Payment for negative impact on the environment is considered as a fiscal fee, an administrative fine, compensation, etc. It is worth saying that the legal nature of the deduction has not been established by the highest judicial authorities. In accordance with the Tax Code, specific amounts are collected from business entities in order to fulfill their obligations. They arise from their specific activities, which cause harm to nature. Such deductions represent compensation for damage at tariffs regulated by the state. At their core, they are compensatory in nature. The calculation of environmental charges must therefore be made according to the principle of equivalence in accordance with the type and volume of damage within acceptable limits. Subjects thus gain the right to harm nature.

Obligated persons

Who pays for environmental pollution? The obligation to compensate for damage to nature is imposed only on those entities whose activities are directly related to its infliction. They are differentiated and individualized in accordance with the type and volume of damage, the economic characteristics of individual economic sectors, and environmental factors. Of no small importance in the classification will be the costs of users for measures to prevent or reduce harm to nature. They also count as a fee for negative environmental impact. To what budget is the deduction made? As a general rule, federal and regional.

conclusions

Based on the above characteristics, we can say that the fee for environmental pollution is a necessary condition for economic entities to obtain the right to carry out activities that harm nature. It is defined as an individual compensation deduction, established in accordance with differentiated indicators of permissible negative impact. Payment for environmental pollution provides compensation for damage caused and costs for its restoration and protection. All this indicates that the deductions in question lack a number of characteristics by which they can be classified as tax collections.

Types of harm

Negative impact on nature should be called the influence of economic or other activities, the results of which lead to negative changes in the quality of the environment. In particular, we're talking about about physical, biological, chemical and other indicators. The Federal Law regulating environmental protection establishes the following types of such influence:

The government decree duplicates these types, with the exception of the negative impact on the soil and subsoil, and establishes additional types:

1. Release of pollutants and other compounds into the air from mobile and stationary sources.
2. Noise, vibration, radiation and electromagnetic influence.

Features of accrual

The above-mentioned Federal Law previously stipulated that the procedure in accordance with which fees for Negative influence on the environment is established by the legislation of the Russian Federation. Since December 2008, this issue has been the responsibility of the government. In accordance with this, Resolution No. 632 of August 28, 1992 provides for payment for emissions into the environment, waste disposal and other types of negative impact on nature within the limits of:

1. Limits. They represent temporarily established standards. Accrual is carried out by multiplying bets by the difference between limits and acceptable indicators. The latter may include volumes of waste disposal, substances, and levels of harmful influence. To determine the total amount, the results obtained during multiplication are added in accordance with the types of harm caused by the business entity.
2. Acceptable limit values. If the established standards are not exceeded, payment for harmful effects on nature is calculated by multiplying the corresponding rates by the amount of pollution. Then the results obtained are summarized.

Exceeding the acceptable limits

Payment for environmental pollution in this case is calculated by multiplying the corresponding rates within the limits by the amount of the actual excess. The obtained indicators are summed up and multiplied by a five-fold increasing tariff.

Pollution charge standards

They are established for each element of a harmful substance, type of negative impact, taking into account the degree of their danger to nature and public health. They are approved by the government in Resolution No. 344. For some regions, as well as river basins, coefficients are established to the basic standards. They take into account environmental factors(importance of socio-cultural and natural objects, climatic features of the area).

Odds

They are based on indicators of environmental degradation and pollution within the territories of the economic regions of the country, corresponding to emissions into the air and waste generated and disposed of. The following highest coefficients are established for the atmosphere:

1. For the Ural region – 2.
2. For the North Caucasus and Central – 1.9.

The following indicators have been established for soils:

Coefficients of environmental significance and the situation on water bodies in the basins of large rivers in Russia are calculated based on information on the volumes of discharged wastewater in the context of territories, republics, regions and economic regions. For example, for r. Kuban coefficients are set: 2 – for the Republic of Adygea and 2.2 – for the Krasnodar Territory. Additional indicator 2 is provided for territories classified as specially protected zones. These include, among other things, medical and recreational areas and resorts, regions of the Far North, equivalent districts, the Baikal region and areas of environmental disaster. Differentiated rates are calculated by multiplying basic standards by factors taking into account factors.

Additionally

The government decree regulating the procedure in accordance with which fees and its limits are established for environmental pollution, the creation and disposal of waste, as well as other types of negative impact on nature, provides for a reduction in the amounts of mandatory contributions. The executive structures of territories, republics, regions, federal cities, autonomous entities, with the participation of territorial divisions of the Ministry of Natural Resources and Environment, form differentiated rates. When establishing them, the approved basic standards and coefficients are taken into account. In addition, these bodies adjust the amount of user contributions. At the same time, the degree to which they have spent funds for the implementation of environmental protection measures is taken into account. These amounts are credited towards the mandatory fee.

Events

Their list is established in instructional and methodological documents that explain the rules by which fees are charged for negative impacts on the environment. Measures aimed at preventing or reducing negative impacts on nature include, in particular:

Controversial point

In accordance with sub. 6, paragraph 4 of the resolution approving the procedure for determining payment and its maximum amount, the executive structures of the regions of the Russian Federation, cities of federal significance, in agreement with the territorial divisions of the Ministry of Natural Resources and the Federal Inspectorate for Supervision of Consumer Rights, can reduce the amount of payments or exempt from them certain enterprises financed funds from the state budget, organizations of the socio-cultural sphere. The Supreme Court of the Republic of Tatarstan challenged this provision in the Constitutional Court of the Russian Federation in terms of the possibility of removing from some entities the established obligations to deduct environmental fees. According to the decision of the Constitutional Court, the specified normative act regulating the relationship between nature and society names remuneration of use among the principles. This, in turn, suggests that a fee should be charged for negative environmental impacts. Payment of environmental fees, due to the fact that it is necessary to compensate for damage caused to nature by business entities, is mandatory for the established category of users.

At the legislative level, a fee for negative impact on the environment is charged in accordance with the requirements of Law No. 7-FZ of January 10, 2002 (hereinafter referred to as the Law), Resolution No. 913 of September 13, 2016. This payment replaced the previously existing tax on “dirt” for environmental pollution. Who is obliged to calculate and pay such a fee to the Russian budget? In what order are calculations made depending on the type of negative impact? Detailed answers to these questions are below.

Fee for NVOS in 2017

The tax for negative impact on the environment is essentially a fiscal fee and is levied on all natural resource users. That is, from Russian and foreign legal entities, individuals and individual entrepreneurs who have a negative impact on the environment through their economic activity(Article 16.1 of the Law). At the same time, the objects of payments differ according to the categories of impact on nature, and the subjects are obligated to transfer a certain amount of payment to the budget of the Russian Federation before a specified deadline.

Note! Subjects with assignedIV hazard class, that is, not producing radioactive emissions, not polluting ground (surface) waters and maximum number harmful emissions 10 tons per year.

Mandatory payments for negative environmental impact are paid based on the results of the reporting period (calendar year) and quarters. The exact procedure for settlements with the budget depends on what kind of business the subject belongs to - large or SME. According to the requirements of Art. 16.4 of the Law in 2017 the following terms apply:

• Until March 1 - a single amount is paid by persons obligated to remit the fee for the previous reporting period. These are mainly individual entrepreneurs and small/medium-sized businesses.
• Until the 20th, advance payments are paid by large industrial enterprises. The amount of the fee is determined quarterly based on ¼ of last year’s amount. There is no advance payment for the 4th quarter.

Note! The declaration of payment for negative impact on the environment is submitted in a unified form approved by Order of the Ministry of Natural Resources of Russia No. 3 of 01/09/17, until March 10 of the year following the reporting period. Therefore, you must report for 2017 by March 12, 2018 (March 10 is a Saturday).

Types of negative impact on the environment (Article 16 of the Law):

1. Emissions of pollutants into the environmental atmosphere through various stationary objects.
2. Discharges of pollutants into wastewater.
3. Disposal (disposal or storage) of industrial waste, as well as consumer waste.

Calculation for negative impact on the environment is carried out taking into account the category assigned to the subject - from I (with the maximum level of impact) to IV (with the minimum). The rules for assigning a hazard class are regulated by Federal Law No. 219-FZ of July 21, 2014.

Calculation of fees for NVOS in 2017

Independent calculation of the negative impact fee is carried out based on current rates and coefficients, which are updated annually. In order to make calculations correctly in 2017, you should be guided by the requirements of the following regulatory documents:

• Federal Law No. 7 dated January 10, 2002
• Resolution No. 913 of September 13, 2016
• Resolution No. 255 of 03/03/17
• Resolution No. 467 of May 26, 2016
• Resolution No. 1029 of September 28, 2015
• Letters from Rosprirodnadzor, Rostekhnadzor, Ministry of Natural Resources of the Russian Federation.

Rates for 2017 by type of impact are determined in Resolution No. 913. Letter of Rostechnadzor No. 04-09/673 dated 06/04/07 provides rules for calculating the NVOS, applying coefficients and filling out the report.

To find out the exact amount of the fee, first of all, you need to contact the territorial division of Rosprirodnadzor and provide information about the company’s activities and manufactured products (services provided). Based on the data obtained, a hazard group is assigned, work rates are set, and standards and limits are issued. The calculation is made according to Decree No. 255 for each type of waste separately. In this case, volumes within the approved standards/limits and above are taken into account.

The fee is calculated using the formula:

NVOS fee = Actual amount of chemical substance X fee rate. The formula works if you don't exceed the standards. If they are exceeded, but at the same time within the limits, consider this:

1) Payment within the standard = Emission standard X payment rate;

2) Payment in excess of the standard = (actual quantity of chemicals - standard) X payment rate X 5.

for above-limit emissions, the same formula is applied, only multiplied by 25 (instead of 5).

Payment for negative environmental impact

Payment for negative environmental impact is transferred by regular payment order according to the rules for payment of tax obligations. The document is generated for the total amount in favor of the territorial division of Rosprirodnadzor - subsequent distribution between budgets is made by government agencies. When filling out, you must correctly indicate the BCC on the negative impact on the environment (Order of the Ministry of Finance No. 65n dated 07/01/13). If the details are entered incorrectly, the payment will not be received as intended, and the subject will be charged arrears, penalties and fines.

KBC for negative impact on the environment – ​​2017:

• 04811201010016000120 – according to the NVOS for atmospheric emissions from stationary facilities.
• 04811201020016000120 – according to the NVOS for atmospheric emissions from mobile objects.
• 04811201030016000120 – according to the NVOS for emissions into water resources.
• 04811201040016000120 – according to the NVOS for the disposal of hazardous waste.
• 04811201050016000120 – for other types of NVOS.

Since January 10, 2002, the federal law “On Environmental Protection” has been in force in Russia, one of the clauses of which provides for a fee for negative environmental impact (NEI). Every year, enterprises and individual entrepreneurs in our country have many questions about the rules for filing a declaration, payment deadlines and possible penalties. This article will help you obtain comprehensive information on this issue and understand the procedure for filling out all the necessary documentation.

general information

The provisions on the tax for environmental pollution replaced the already outdated law on environmental pollution. This fee is defined by the Constitution as a mandatory public payment and is formally considered a fiscal fee. According to the Tax Code, such contributions are mandatory and do not exempt enterprises from taking environmental protection measures.

In accordance with the Federal Law of January 10, 2002 “On Environmental Protection,” the following types of environmental impact assessments are provided. This:

• pollution of surface and underground water bodies, discharge of pollutants into places where water is collected for the needs of the population;
• toxic emissions into the atmosphere, this applies to stationary objects;
• disposal of solid waste generated during the production process.

The terms and rates of payment are stipulated in the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.

Other types of harmful effects on the environment, such as soil pollution, excess noise, vibration or electromagnetic radiation, are not subject to tax, since there is no way to measure the degree of impact on nature, and therefore there is no standard for determining the required fee. Contributions for atmospheric emissions from mobile objects are also not made, as indicated by letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039 and dated March 10, 2015 No. 12-47/5413. So the organization does not have to pay for existing vehicles.

All issues related to payment and provision of reporting documentation are controlled by the Federal Service for Supervision of Natural Resources of the Russian Federation.

Who is the payer?

NVOS is one of the measures of state control over the level of environmental pollution. According to the Federal Law of January 10, 2002, the established fee must be paid by all organizations, enterprises and institutions whose activities are associated with a negative impact on nature. This list includes domestic and foreign companies, as well as legal entities and individuals. Since 2010, the fee for the NVOS is also levied on budgetary organizations who were previously exempt from this responsibility.

Many resource users have questions about the conditions under which an enterprise can be exempt from these contributions. The fee is not transferred only if the production facilities have a hazard category of IV, which means:

• no radioactive emissions are produced;
• the amount of harmful emissions does not exceed ten tons per year;
• The company's activities do not affect the pollution of surface and groundwater.

The degree of danger of an object is determined by Rosprirodnadzor after conducting an appropriate inspection.

Some managers are mistaken that concluding an agreement with an organization engaged in the removal and disposal of waste exempts them from paying tax on the NVOS. The owner (if it is not an office, school, small enterprise, etc.) is in any case obliged to make annual contributions for the negative impact on the environment.

Categories of NVOS sources

When delimiting NVOS objects, a number of criteria are taken into account that determine the level of impact of production on nature. The main provisions are stated in Federal Law No. 7 of January 10, 2002, but in 2014 a special commission made significant changes and additions.

According to these regulations To classify an enterprise into a certain category, the following conditions are taken into account:

• level of harmful impact on the environment;
• to what class the industrial facility or production belongs, to what industry;
• hazard class of discharged substances, toxicity level, presence of mutagenic properties in waste;
• classification as a nuclear energy facility.

According to the specified criteria, NVOS objects are divided into four categories, where I means that the source of pollution has a serious impact on the environment, II - moderate NVOS, III - insignificant; and IV is the minimum.

Federal Law No. 219 of July 21, 2014 introduced significant changes to the rules for classifying an enterprise into a particular group. For example, research centers, design bureaus, etc. were removed from the Category I list.

What applies to NVOS objects?

According to the definition prescribed in Federal Law No. 7 of January 10, 2002, environmental pollution facilities are a source (or a combination of them) of harmful effects on the environment located in a separate territory.

Depending on the nature of the location, the following types of objects are distinguished:

1. Stationary - these are industrial pipes, boiler rooms, parking lots, diesel units, places where metal, wood, and paint are processed are located wastewater treatment plants etc.
2. Mobile - any enterprise vehicles, including air, water and underwater, all those whose engines run on gasoline, diesel, gas or kerosene.
3. Discharges Wastewater- any sources that produce polluted water as a result of industrial activities and discharge it onto the ground, into a river, lake or sea.
4. Household and industrial waste generated during the operation of the enterprise.

The last point includes many public places, for example, administrative buildings, schools, workshops, offices, shops, etc.

Registration

The registration of an organization in the state accounting system is carried out by the territorial Rosprirodnadzor. The tax assessment of the object and the established tax amount will be determined by the regulatory authority itself. The only thing the organization needs to do is fill out an electronic application on the free service of Rosprirodnadzor.

The easiest way to do this is with a certified electronic signature. Together with the application, this data is uploaded to the portal, and all that remains is to wait for confirmation from the territorial authority. If there is no electronic signature, the application is generated using the module where the latest version of the NVOS form is located. The completed document is printed and sent to the controlling organization by mail.

Rosprirodnadzor will register the application, assign it an account number and enter into the register all the data about the source of the NVOS. This is primarily beneficial for enterprises, since if non-payment of special contributions or the fact of concealing the real level of damage to nature is revealed, the organization faces a serious fine.

When do you need to pay?

In paragraph 5 of Art. 16.4 Federal Law No. 7 of January 10, 2002 states that all deductions for negative impacts on the environment must be made once a year (previously once a quarter) no later than the first of March of the year following the reporting year. In 2016, changes were made for large industrial enterprises; it became possible to make an advance payment no later than the 20th, its amount being ¼ of the fee transferred for the previous year. Individual entrepreneurs and small businesses are not affected by this innovation; they pay tax once a year.

Since 2016, the reporting procedure has changed; now the company must draw up a special document in a form approved by the Government of the Russian Federation. The NEI declaration includes several sections; you only need to fill out those that are necessary for the organization. The company must itself calculate the amount of payments, taking into account all possible pollution associated with production. If, for example, the enterprise does not have stationary sources of hazardous waste emissions, then nothing needs to be entered in the first section of the NVOS payment form.

How to find out the required amount?

Every year, new rates and tariffs are calculated, on the basis of which the fee for the NVOS is set. Today, the amount of deductions is prescribed in Decree of the Government of the Russian Federation dated September 13, 2016 No. 913, the data is valid until 2018.

Letter dated June 4, 2007 No. 04-09/673 of the Federal Service for Environmental Supervision contains detailed information on how the NVOS is calculated, as well as on additional coefficients and rates.

You can calculate the final payment amount through the Eco-Expert program, which allows you to optimize the management of the enterprise’s activities and automate the calculations of taxes on the NVOS. There are other programs, including the “NVOS Module,” specially created to simplify the reporting process for organizations, as well as optimize the work of regulatory authorities. You can find it on the official website of Rosprirodnadzor.

When making final calculations, some enterprises are required to take into account an additional coefficient if their economic activities take place in territories specially protected by the state.

Declaration submission format

According to the established rules, a report for a certain period must be submitted electronically; the date of submission will be considered the moment of its registration on the Rosprirodnadzor website. In some cases, filling out the NVOS declaration is allowed on paper:

• if the nature user does not have an electronic signature;
• provided that the annual payment does not exceed 25 thousand rubles;
• or the payer does not have access to the Internet.

In such cases, the deadline for acceptance of payment will be considered the moment of submission to the regulatory authorities.

Filling rules

The NVOS declaration form was approved by order of the Russian Ministry of Natural Resources on January 09, 2017. It contains comments and notes describing the procedure. In addition, there are some nuances that must be taken into account by the person responsible for filling it out.

1. In the existing table, only those sections that directly relate to the economic activities of the organization are filled in.
2. If a company has facilities in different regions of the country, each of them draws up its own IEE declaration.
3. All amounts are written with an accuracy of one hundredth; rounding can only be done in accordance with existing rules.
4. All numbers, with the exception of TIN and KPP, are entered in the cells from right to left, starting with the smallest.
5. All sheets must be signed by the person responsible for filling out the NVOS.

Finished documents, bound, numbered, with the seal of the organization and the signature of the head, are submitted to the territorial Office of Rosprirodnadzor. No additional papers are usually required, but in some cases regulatory authorities ask to provide a lease agreement, regulatory documents, waste transfer acts, etc.

Sample

Filling out the NVOS declaration is a rather labor-intensive task that requires employees to have certain knowledge and skills. Today there are special companies that provide such a service. IN small companies This responsibility falls on the shoulders of accountants, since not everyone can afford the position of ecologist. Today there are special companies that provide such a service. However, there are basic principles that will help you figure out what items the form of payment for the NVOS consists of.

1. Title page: all information about the organization and founders is indicated here:

• Name;
• Full name of the head;
• Contact details;
• TIN and checkpoint;
• organizational and legal form;
• signatures of the manager and accountant.

2. Section 1: data on stationary sources is recorded here, the category of the facility, its name, code and location, as well as the date and number of the issued permit for emissions are indicated.

3. Section 1.1: In addition to the above information, indicators such as calculation methods for associated petroleum gas flaring, production and flaring volumes, process losses and utilization levels are added.

4. Section 1.2: this contains data on payment for harmful emissions into the atmosphere when burning or dispersing APG in volumes exceeding the established norm. The name of the object, location, code, calculation methods and data on production and use are also indicated.

5. Section 2: to be completed by the person responsible for the discharge of waste into wastewater and drainage waters.

6. Section 3: any waste that has a negative impact on the environment (garbage, municipal solid waste, etc.) is indicated here.

7. Section 3.1: All activities involving disposal or disposal of waste are specified.

A specific example of filling out the NVOS can be found in the appendix to the Order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3 “On approval of the Procedure for submitting a declaration on payment for negative impact on the environment and its forms.”

Small business representatives often have questions about point No. 3. If they prove that the organization is not involved in harmful emissions, it will be necessary to contact the territorial body of Rosprirodnadzor to remove the company from the list of payers.

What is the “Nature User Module”?

Since 2011, Russia has been actively implementing a program to transfer public services to electronic view. Every year more and more departments and structures join the initiative. Since 2012, the Federal Service for Environmental Management has been accepting all reports containing information on waste disposal, as well as on payment of fees for negative environmental impact, mainly in electronic form.

"NVOS module" is free program, created specifically for the needs of natural resource users. Here, the head of the company or other responsible person can maintain an information base about the volume of negative impact on the environment and include details of the posting documents. The module also allows you to calculate fees for the tax assessment.

The program provides the following reports:

1. Calculation of the payment amount.
2. 2-TP (Waste).
3. Application for registration of an object in the Rosprirodnadzor system.
4. For small and medium-sized businesses, reporting on the generation, use and storage of waste is provided.

Information about the organization and available documents will need to be entered only once, then, as necessary, add data on the economic activities of the enterprise. All reports are generated by the program.

Consequences of non-payment

Many users of natural resources are interested in the question of where the paid funds go. Since the contribution for the negative impact on the environment is not considered a tax itself, but is a special form of compensation, the amount is distributed in a different way. Part of the amount goes to restore the nature of the region of the country where the economic activity is located. The federal budget receives 20% of the funds, the income of the constituent entities of the Russian Federation - 40% and municipal districts also 40%.

The legislation provides for administrative liability for failure to make payment within the specified time frame. According to the Code of the Russian Federation dated June 22, 2007 “On Administrative Violations,” a fine may be imposed for late payment: for an individual - 3,000-6,000 rubles, for legal entities - from 50,000 to 100,000 rubles.

FAQ

Small companies believe that their activities are not covered by the NVOS law, but this is not the case. All enterprises are required to pay contributions to Rosprirodnadzor. During office work, household waste is also generated: garbage, used lamps, computer equipment, paper, etc. But if a company has an agreement with a company involved in waste removal and disposal, then responsibility for harm to the environment passes to it . The same applies to tenants: they have the right not to pay environmental tax if the contract stipulates that payments are made by the owner of the premises.

If the company did not carry out any activities during the reporting period, then the management will need to submit the so-called zero calculation. However, if regulatory authorities discover fraud, a fine will be imposed on the company in accordance with the Code of Administrative Offenses.

The organization is obliged to keep records in the field of waste management. In case of an audit, there must be a special journal; it can be in paper or electronic form. For this purpose, special programs are provided, including the NVOS module. This application can be found on the official website of Rosprirodnadzor. The data storage period is five years. Also, managers must have passports for all waste generated at the enterprise.

Currently, the legislation does not establish a procedure for returning funds in case of overpayment. In this case, you must contact the territorial body of Rosprirodnadzor with all the papers confirming the transfer of funds and a declaration for the NVOS. The organization will reconcile the data, and if the overpayment is confirmed, the funds will be returned.

Payment for environmental pollution from specialized organizations

Environmental pollution is the entry into the environment of a substance and (or) energy, the properties, location or quantity of which have a negative impact on the environment, which, in turn, is the impact of economic and other activities, the consequences of which lead to negative changes in the quality of the environment environment.

Negative impact on the environment in accordance with Russian legislation is paid, this fee will be discussed in the article.

The definitions given above are contained in the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (hereinafter referred to as Law No. 7-FZ, Law on Environmental Protection), according to paragraph 1 of Article 16 of which the negative impact on the environment is paid. Types of negative impact on the environment include:

– emissions in atmospheric air pollutants and other substances;

– discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

– contamination of subsoil and soil;

– disposal of production and consumption waste;

– environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

– other types of negative impact on the environment.

Within the meaning of Article 16 of Law No. 7-FZ, payments for different kinds negative impact on the environment are charged for granting subjects of economic and other activities that have a negative impact on the environment the right to produce emissions and discharges of substances and microorganisms, within acceptable standards, to dispose of waste and the like, as indicated in the Determination of the Constitutional Court Russian Federation dated December 10, 2002 No. 284-O. Payments for negative impact on the environment are mandatory public legal payments (within the framework of financial and legal relations) for the implementation by the state of measures to protect the environment and its restoration from the consequences of economic and other activities that have a negative impact on it within the limits of the standards established by the state for such permissible impact. They are of an individual remunerative and compensatory nature and are, by their legal nature, not a tax, but a fiscal fee.

The general principles of taxation and a number of its essential features are directly defined by Law No. 7-FZ. Meanwhile, the right to determine the fee and its size limits provided to the Government of the Russian Federation.

Decree of the Government of the Russian Federation dated August 28, 1992 No. 632 approved the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects (hereinafter referred to as Procedure No. 632).

The standards for payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of production and consumption waste were approved by Decree of the Government of the Russian Federation dated June 12, 2003 No. 344 ( hereinafter – Fee Standards).

Fee standards are established separately for stationary and mobile sources (objects) of negative impact on the environment. Thus, payment standards for stationary sources are established per ton of pollutant emitted (depending on the type), and for mobile sources - for 1 unit of measurement (ton, thousand cubic meters) depending on the type of fuel consumed. Payment standards for each pollutant for stationary sources (objects) of negative impact are also differentiated within the established permissible emission standards and within the established limits.

The payment standards for the disposal of production and consumption waste are set in rubles for the disposal of a ton of waste within the established disposal limits. Moreover, waste is divided into 5 classes of environmental hazard.

It should be noted that payment standards for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of production and consumption waste are applied using coefficients that take into account environmental factors, in accordance with Appendix No. 2 to the Fee Standards.

When applying these coefficients, the determining factor is the year in which a particular payment standard is established.

The standards for payment for negative environmental impact, established by the Government of the Russian Federation in 2003 and 2005, are applied in 2014 with a coefficient of 2.33 and 1.89, respectively (clause 3 of Article 3 of the Federal Law of December 2, 2013 No. 349- Federal Law "On the federal budget for 2014 and for the planning period of 2015 and 2016").

Listing above the types of negative impact on the environment, we named such as the disposal of production and consumption waste. Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste” (hereinafter referred to as Law No. 89-FZ), namely Article 23 of the Law, establishes that fees for waste disposal are charged to individual entrepreneurs and legal entities in accordance with the legislation of the Russian Federation. The regulations in accordance with which fees for negative impacts on the environment are calculated were mentioned above, in particular, Procedure No. 632.

Attention should be paid to the resolution of the Constitutional Court of the Russian Federation dated March 5, 2013 No. 5-P “On the case of verifying the constitutionality of Article 16 of the Federal Law “On Environmental Protection” and the resolution of the Government of the Russian Federation “On approval of the procedure for determining fees and its maximum amounts for pollution of the natural environment, waste disposal, other types of harmful effects" in connection with the complaint of the Limited Liability Company "Topol" (hereinafter referred to as Resolution No. 5-P).

Paragraph 1.1 of Resolution No. 5-P states that the applicant in the case of Topol LLC (hereinafter referred to as the Applicant), on the basis of a license, collects, transports and places on a leased land plot municipal solid waste (hereinafter referred to as MSW), accepted from third-party organizations and individual entrepreneurs in accordance with civil law contracts concluded with them, as well as waste generated as a result of its own activities.

By the decision of the Arbitration Court, the Second Arbitration Court of Appeal and the resolution of the Federal Arbitration Court of the Volga-Vyatka District, adopted in 2011, the claim of the Federal Service for Supervision of Natural Resources to collect from the Applicant a fee for the negative impact on the environment was fully satisfied. The courts motivated their decision by the fact that the Applicant, under the concluded agreements, assumed the obligation to accept from its counterparties and bury it at a temporary solid waste landfill that belongs to it, which actually means the transfer of ownership of this waste to it, and, consequently, the obligation to transfer a fee to the budget for waste disposal as a form of negative impact on the environment. Since there is no document drawn up in the prescribed manner approving waste generation standards and limits on their disposal, the drafts of which the Applicant, as an enterprise engaged in waste disposal, was obliged to develop, the fee for negative impact on the environment should be calculated taking into account a five-fold increasing factor.

The applicant challenges the constitutionality of Article 16 of Law No. 7-FZ and Resolution No. 632, since he believes that the payment they provide for in the form of a fee for the disposal of production and consumption waste is not legally established in the sense of Articles 57 and 75 (Part 3) of the Constitution of the Russian Federation. In support of his position, the applicant points out that Article 16 of Law No. 7-FZ establishes the obligation to pay a fee for negative impact on the environment into the budget, but does not determine the recipients of this obligation; Resolution No. 632 is not an appropriate regulatory legal act for establishing the basic elements of a public legal payment, including its payers; thereby in law enforcement practice, including the practice of arbitration courts, in violation of the principles rule of law and equality of citizens before the law, the possibility of discretion is allowed in determining the subject to whom this responsibility is assigned.

In addition, in the opinion of the Applicant, since the solid household waste, which it disposes of, appears as a result of the activities of other persons, it cannot be obligated to pay for the negative impact on the environment caused by these persons (especially since some of its counterparties themselves made appropriate payments to the budget); meanwhile the current legal regulation by not allowing, when calculating tariffs for the services of enterprises that collect, transport and dispose of industrial and consumer waste, to take into account the amounts of payments attributed to them for the negative impact on the environment, it actually puts such enterprises on the brink of bankruptcy; The elimination of temporary waste disposal sites will lead to the emergence of numerous unauthorized landfills, which in turn will lead to a deterioration of the environmental situation in the region and thereby a violation of the right of citizens to a favorable environment.

According to the legal position expressed by the Constitutional Court of the Russian Federation in Determination No. 284-O, which we mentioned above, within the meaning of Article 16 of Law No. 7-FZ, payment for negative impact on the environment is a form of compensation for economic damage from such impact and is charged only from those economic entities whose activities are actually connected with a negative impact on the environmental situation.

Meanwhile, in relation to this type of negative impact, such as the disposal of production and consumption waste, the current legal regulation does not give a clear answer to the question of what is meant by waste disposal as an object of levying a fee for a negative impact on the environment and, accordingly, who is the payer of this payment - the organization, as a result of whose economic and other activities such waste is generated, or the specialized organization directly responsible for its disposal, operating on the basis of an appropriate license.

Thus, Law No. 7-FZ indicates subjects of economic and other activities as persons obligated to pay fees for negative impacts on the environment, including waste disposal, and the adopted Procedure No. 632 applies, as follows from its paragraph 1, to enterprises, institutions, organizations, foreign legal and individuals carrying out any types of activities on the territory of the Russian Federation related to environmental management.

Article 23 of Law No. 89-FZ provides that fees for waste disposal are collected from individual entrepreneurs and legal entities in accordance with the legislation of the Russian Federation, that is, it defines the range of payers as one of the elements of this payment only in general view, since the status of a legal entity or the status of an individual entrepreneur has both entities whose economic and other activities involve the generation of waste, and entities that carry out business activities in the form of providing services for the disposal of production and consumption waste. Bearing in mind that this Law No. 89-FZ refers to the disposal of production and consumption waste as their storage (maintenance in waste disposal facilities for the purpose of their subsequent disposal, neutralization or use), and burial (isolation of waste that is not subject to further use in special storage facilities for prevent entry harmful substances into the environment), and the fee is set specifically for waste disposal, it is also not possible to determine the identity of the obligation to introduce it directly from the content of these concepts.

Law No. 89-FZ does not answer this question in the part that regulates regulation in the field of handling industrial and consumer waste. From the Order of the Ministry of Natural Resources and Ecology of the Russian Federation dated February 25, 2010 No. 50 of the Procedure for the development and approval of standards for waste generation and limits on their disposal, according to paragraph 2 of which the limits on waste disposal for small and medium-sized businesses are the amounts of waste actually sent for placement in accordance with reporting on the generation, use, neutralization, and disposal of waste (with the exception of statistical reporting), it is also not clear and definite whether the responsibilities for developing draft waste generation standards and limits on their disposal extend to those small and medium-sized entities businesses that are engaged in the placement of waste generated as a result of the activities of other persons in specially equipped places or structures (landfills) under contracts for the provision of services (as evidenced by the practice of arbitration courts, including judicial acts issued in the Applicant’s case, small and medium-sized entities businesses that generate waste as a result of economic and other activities are considered completely exempt from the obligation to develop draft standards for waste generation and limits on their disposal, if they do not carry out activities related to the collection, accumulation, use, disposal, transportation and disposal of waste ).

Consequently, within the meaning of the above norms, the responsibilities associated with the development of draft waste generation standards and limits on their disposal, assigned to individual entrepreneurs and legal entities as a result of whose activities such waste is generated, are also not linked to the obligation to pay for their disposal as type of negative impact on the environment.

As for the legal regulation in the field of tariff setting, in particular, in relation to the activities of housing and communal services organizations, including the operation of facilities used for the disposal (disposal) of solid waste, nor the Federal Law of December 30, 2004 No. 210-FZ “On the Fundamentals of Regulation tariffs of organizations of the public utility complex", providing for full reimbursement to these organizations of costs associated with the implementation of their production and investment programs, at the expense of funds received from the sale of goods (provision of services) of this organization at the tariffs established for them, nor Methodological guidelines for calculating tariffs and surcharges in the field of activity of organizations of the public utility complex (approved by Order of the Ministry of Regional Development of the Russian Federation dated February 15, 2011 No. 47), according to which the formation of financial needs for the purposes of regulating tariffs and markups is carried out based on the volume of production of goods and (or) services provided, predicted by the organization of the public utility complex, do not contain a direct indication of the obligation of the organization of the public utility complex to pay a fee for the negative impact on the environment, despite the fact that there are no obstacles to taking into account in the relevant tariffs the costs associated with paying this fee.

Despite the fact that the establishment of a formal obligation to pay for a negative impact on the environment should be carried out through legal regulation, regulations of federal executive authorities do not exclude the solution of this issue within the framework of contractual relations.

Yes, in a letter State Committee of the Russian Federation for Environmental Protection dated January 17, 1997 No. 14-07/32 “On collecting fees for waste disposal”, it is explained that organizations collecting and transporting solid waste are not users of natural resources, but they can assume economic responsibility for introducing payments for waste disposal at the expense of funds received from organizations whose activities generated waste. In this case, if the fee for waste disposal is not included in the tariffs, it must be transferred directly to the budget (in 1997 - to the environmental fund) by the organization collecting and transporting such waste. If this organization has not accepted the economic responsibility for making payments for waste disposal, then the organization from which the waste was generated is obliged to list them. In this case, the person disposing of the waste, according to the letter of the Federal Service for Environmental, Technological and Nuclear Supervision dated October 28, 2008 No. 14-07/6011 “On payment for the disposal of production and consumption waste,” is their owner or the person storing them and (or) burial in accordance with the final disposal agreement concluded with the owner of the waste (an agreement in accordance with which the counterparty assumes all responsibilities for waste disposal, calculation of fees and its payment).

At the same time, from an economic point of view, it is not of fundamental importance which of the parties in a civil contract defining relations, including financial ones, regarding the disposal of waste will be assigned the obligation to pay into the budget a fee for the negative impact on the environment - the organization , as a result of whose economic and other activities such waste is generated, or the specialized organization directly responsible for its disposal, since in any case, these organizations, based, among other things, on the type of agreement concluded between them (implying the alienation of waste and, accordingly, the transfer of ownership of it or providing for the provision of waste disposal services), may - in order not to act at a loss - take this public legal payment into account in the cost of waste disposal.

As stated in paragraph 3.3 of Resolution No. 5-P, the lack of a unified approach to which of the parties to the legal relationship regarding the disposal of production and consumption waste performs the function of the payer of payment for the negative impact on the environment, has given rise to a rather contradictory practice of administrative and judicial interpretation, mainly inclined to the imposition of a corresponding obligation on those individual entrepreneurs and legal entities whose economic or other activities led to the generation of this waste. In such conditions, even if there are regulations that allow the possibility of defining in the contract as the subject of payment for the negative impact on the environment a specialized organization that disposes of waste, and the possibility of taking this fee into account in the cost of the services it provides, the obligation to pay into the budget for the negative impact the impact on the environment was assigned primarily to the organization that “produced” the waste, and therefore, the corresponding amount was not included in the tariff (that is, in the amount of the civil payment for waste disposal). This is precisely the position reflected in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 9, 2008 No. 8672/08, according to which the subject of payment for waste disposal is an individual entrepreneur or legal entity, as a result of whose economic and other activities this waste was generated, and the provision of services to it disposal of waste by a specialized organization on the basis of a civil contract does not mean an automatic transfer to it of the burden of paying this payment.

A different direction to arbitration practice was given by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2009 No. 14561/08, which concluded that waste disposal activities are of a specialized nature and are carried out in specially equipped places, and therefore are subject to payment for the negative impact on the environment The environment is precisely a legal entity or individual entrepreneur, in whose ownership (possession, use) there are objects intended for waste disposal.

Thus, the Supreme Arbitration Court of the Russian Federation, having given an interpretation of the regulatory provisions applied in a particular case regulating relations in the field of management of production and consumption waste, carried out an interpretation of the current legislation, as a result of which a number of organizations - natural resources users, whose activities involve the generation of waste, were actually excluded from among the payers of payment for negative impact on the environment. According to the data available to the Constitutional Court of the Russian Federation, with the adoption of the Resolution of the Presidium of the Supreme Arbitration Court of March 17, 2009 No. 14561/08, the practice of arbitration courts on this issue can be considered established and stable. At the same time, courts of general jurisdiction still adhere to the position according to which, in particular, the storage of waste not through its specialized placement in specially equipped places does not relieve the enterprise from the statutory obligation to pay for the negative impact on the environment (Definition of the Supreme Court of the Russian Federation dated November 30, 2010 No. 78-VPR10-33).

In paragraph 4.2 of Resolution 5-P, attention is paid to the use of a five-fold increasing factor. It says that Order No. 632 provides for two types of basic payment standards for emissions, discharges of pollutants, waste disposal, and other types of harmful effects:

– within acceptable standards;

– within established limits (temporarily agreed standards).

In this case, the fee rate for excess pollution is calculated using a five-fold increasing factor (clause 5 of Procedure No. 632). If the resource user does not have permission to dispose of waste, the entire mass of pollutants is taken into account as above the limit (clause 6 of Procedure No. 632). Payments for maximum permissible emissions, discharges of pollutants, waste disposal, levels of harmful effects are made at the expense of the cost of products (works, services), and payments for exceeding them are made at the expense of the profit remaining at the disposal of the natural resource user (clause 7 of Procedure No. 632).

In the legal regulation of the sphere of waste management in its interpretation by law enforcement practice, which imposes the obligation to make this payment on a specialized organization that disposes of waste generated as a result of the activities of another organization at its facility, the given regulatory provisions are given on the basis of which the taxable base of payment for negative environmental impact, allow a specialized organization to be charged a rate with a five-fold multiplying factor as a general rule.

This is due to the fact that in the current legal regulation there is no necessary certainty as to whether a specialized organization, carrying out activities for the disposal of production and consumption waste on the basis of a license, should develop projects for the formation of waste standards and limits on their disposal in cases where it provides waste disposal services in specially equipped places that must meet the special requirements determined by their purpose. From Article 12 of Law No. 89-FZ, which establishes these requirements regarding the creation of waste disposal facilities, determining the location of their construction and size land plot for waste disposal based on the estimated lifespan of its operation, it follows that the number of such facilities cannot but be limited, and therefore strictly linking the possibility of waste disposal at a facility with compliance with the limits established in relation to organizations whose economic and other activities generate waste, would entail the risk of illegal disposal of waste and, accordingly, deterioration of the environment.

At the same time, in the absence of a clear regulatory fixation of the obligation to pay for the negative impact on the environment, draft standards for waste generation and limits on their disposal, developed by a specialized organization and submitted by it to government bodies in the prescribed manner, will most likely concern only waste generated as a result of its own activities, despite the fact that its development of draft waste generation standards and limits on their disposal for its counterparties is virtually impossible, given the diversity and number of organizations carrying out economic and other activities that entail the generation of waste, technologies used in this process, production and materials. Since, since 2009, the responsibility for paying fees for waste disposal is considered to be assigned to a specialized organization, the entire mass of waste disposed under a contract at a facility owned by it (with the exception of waste generated as a result of the activities of the specialized organization itself), in law enforcement practice, which is based on the interdependence of the payment of this public legal payment and the regulation of waste disposal is considered as above the limit. Thus, in essence, the stimulating effect of the increasing coefficient for the above-limit disposal of production and consumption waste is negated in relation to organizations whose economic and other activities generate waste and which existing system distribution of public legal responsibilities related to waste disposal are not burdened with fees for waste disposal.

Thus, in the context of the current uncertainty of legal regulation, the use of a five-fold increasing factor for the above-limit disposal of production and consumption waste when establishing the taxable base for payment for the negative impact on the environment in relation to a specialized organization engaged in the disposal of waste generated as a result of economic and other activities of other organizations, turns this payment from a compensatory environmental payment into an instrument of excessive restriction of the right to free use of one’s property for business and other activities not prohibited by law economic activity and property rights.

So, by Resolution No. 5-P, the provisions of Article 16 of Law No. 7-FZ were recognized as inconsistent with the Constitution of the Russian Federation:

- to the extent that they allow the collection of a public law payment from specialized organizations for the disposal in 2009 of waste generated as a result of economic and other activities of other organizations, on the basis of civil law contracts, concluding which the parties proceeded from the fact that the introduction payment for negative impact on the environment is the responsibility of the organization whose economic and other activities generated the waste;

– to the extent that in the system of current legal regulation, due to their uncertainty, they allow the application of a five-fold increasing factor for above-limit disposal of production and consumption waste in relation to a specialized organization in cases where the disposed waste was generated as a result of economic and other activities of other organizations.

Also, Resolution No. 5-P states that the Federal Assembly and the Government of the Russian Federation should make changes to the current legal regulation that would provide the incentive function of a five-fold increasing coefficient for the above-limit disposal of production and consumption waste.

Pending the necessary changes to the legal regulation, a five-fold increasing coefficient when calculating fees for negative environmental impacts should not be applied to a specialized organization engaged in the disposal of waste generated as a result of economic and other activities of other organizations, unless there is no There were abuses related to the determination of appropriate limits for waste disposal.

As you know, housing and communal services organizations include management organizations, homeowners' associations, housing and other specialized consumer cooperatives. Their responsibility in accordance with the law is the maintenance and repair of the common property of an apartment building.

According to paragraph 11 of the Rules for maintaining common property in apartment building, approved by Decree of the Government of the Russian Federation of August 13, 2006 No. 491 (hereinafter referred to as the Rules for the maintenance of common property), such maintenance includes, among other things, the collection and removal of solid household waste, including waste generated as a result of the activities of organizations and individual entrepreneurs, using non-residential (built-in and attached) premises in an apartment building.

If for organizations the generation of waste as a result of their activities is subject to regulation, then in relation to the housing sector, regulation is not provided. This, in particular, is stated in the letter of the Ministry of Regional Development of Russia dated March 6, 2009 No. 6177-AD/14. The letter noted that local governments, in accordance with Articles 13 and 14 of the Housing Code of the Russian Federation, do not have the authority to establish standards for the generation (accumulation) of household waste and tariffs (prices, fee rates) for the collection and removal of household waste. According to Article 1 of Law No. 89-FZ, the waste generation standard determines the established amount of waste of a specific type during the production of a unit of product. These standards cannot be used to measure the amount of waste generated in the housing sector and cannot be used to pay for the maintenance and repair of residential premises.

Collection and removal of solid and liquid household waste, including waste generated as a result of the activities of organizations and individual entrepreneurs using non-residential (built-in and attached) premises in an apartment building in accordance with subparagraph "d" of paragraph 11 of Rules No. 491, is an integral part of the activities maintenance of common property. Such activities are potentially competitive and, in accordance with federal legislation, their costs are not regulated. All components of the fee for the maintenance and repair of common property in an apartment building are established by the general meeting of owners of premises in an apartment building, the governing bodies of HOAs, housing or other specialized consumer cooperatives, or in the case specified in paragraph 34 of Rules No. 491, by a local government body as one value . In this case, the cost of individual works should be indicated only in the list of services and works for the maintenance and repair of common property in an apartment building attached to the apartment building management agreement (clause 2 of part 3 of Article 162 of the Housing Code of the Russian Federation).

In an earlier letter from the Ministry of Regional Development of Russia dated October 3, 2008 No. 25080-SK/14, it was also noted that the service for collection and removal of solid household waste is included in the payment for residential premises and refers to the concept of “maintenance of residential premises”. With the consent of the consumer, the cost of waste disposal may be included in the cost of services for the collection and removal of solid household waste. An organization that provides services for the collection and removal of solid household waste has the right to independently regulate its relationship with organizations that provide services for the disposal of solid household waste.

Thus, the collection and removal of solid household waste generated in the activities of residents of an apartment building (cooking, packaging goods, cleaning and routine repairs of equipment and premises, including those intended to serve the entire apartment building, etc.) is an integral part of the content of the general property of an apartment building. This decision was reached by the Supreme Court of the Russian Federation in its Ruling dated February 21, 2008 No. KAS07-764.

Payments for pollution are calculated in accordance with paragraphs 3 – 6 of Procedure No. 632. The amount of payments by natural resource users is determined as the amount of payments for pollution:

– in amounts not exceeding the maximum permissible standards for emissions and discharges of pollutants established for the user of natural resources;

– within established limits (emissions, discharges, waste disposal);

– for excess pollution of the environment. (If the environment is polluted as a result of an accident due to the fault of a nature user, a fee will be charged as for excess pollution until the development of appropriate instructions).

The planned annual amount of payments (broken down by quarter) is determined by the user of natural resources, approved by the head of the enterprise and the chief accountant and agreed upon with the territorial body of the Ministry of Environmental Protection and Natural Resources of the Russian Federation within the time frame established by it.

Let us remind you that the payment for environmental pollution in amounts not exceeding the maximum permissible standards for emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects established by the natural resource user, is determined by multiplying the corresponding payment rates for the amount of the specified types of pollution and summing the resulting products by type of pollution (clause 3 of Order No. 632).

Payment for environmental pollution within established limits is determined by multiplying the corresponding payment rates by the difference between the limit and maximum permissible emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects and summing up the resulting products by type of pollution (clause 4 of Procedure No. 632) .

Payment for excess pollution is determined by multiplying the corresponding rates of payment for pollution within the established limits by the amount of excess of the actual mass of emissions, discharges of pollutants, volumes of disposal of waste levels of harmful effects above the established limits, summing up the resulting products by type of pollution and multiplying these amounts by a fivefold increase coefficient (clause 5 of Order No. 632).

Note!

If the organization does not have a permit for the emission, discharge of pollutants, or waste disposal, issued in accordance with the established procedure, then the entire mass of pollutants will be taken into account as above the limit, which follows from paragraph 6 of Procedure No. 632. The payment in this case is determined in accordance with paragraph 5 of the Procedure No. 632.

The Form for Calculating Fees for Negative Impact on the Environment and the Procedure for filling out and submitting the form for Calculating Fees for Negative Impacts on the Environment was approved by Rostechnadzor Order No. 204 dated April 5, 2007 (hereinafter referred to as Procedure No. 204). The calculation consists of title page, as well as four sections:

– Section 1 “Emissions of harmful substances into the atmospheric air by stationary objects”;

– Section 2 “Emissions of harmful substances into the atmospheric air by mobile objects”;

– Section 3 “Discharges of harmful substances into water bodies”;

– Section 4 “Disposal of production and consumption waste”.

The payer makes payments separately for mobile objects of negative impact registered on the territory of one municipality (clause 20 of Procedure No. 204).

Mobile objects of negative impact include vehicles, including automobiles, mobile diesel generator sets and other mobile installations equipped with gasoline engines, diesel fuel, kerosene, liquefied (compressed) petroleum or natural gas.

Since the current edition of Order No. 204 does not decipher what should be classified as stationary objects of negative impact, we turned to the inactive edition, according to which a stationary object of negative impact was recognized as an object firmly connected to the ground, the movement of which is impossible without disproportionate damage to its purpose (that is, real estate), as well as a facility for disposal of production and consumption waste, roof boiler houses, and so on.

It should be noted that many organizations have both boiler houses and a fairly large fleet of vehicles on their balance sheets, and these facilities, as we have found out, are sources of negative impact. Consequently, if there are such objects that have a negative impact on the environment, organizations are required to pay the fee that we discuss in the article, as well as submit reports.

The calculation is submitted by payers 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 letter of Rostechnadzor dated September 4, 2007 No. 04-09/1242 “On payment for negative environmental impact” states that the mandatory approval of the presented calculation of the fee with Rostechnadzor employees is not provided for by the current regulations. Refusal to accept payment is unacceptable.

Please note that the functions of Rostechnadzor in terms of limiting negative technogenic impacts in the field of waste management and state environmental assessment have been transferred to the Federal Service for Supervision of Natural Resources (Rosprirodnadzor), as determined by Decree of the President of the Russian Federation dated June 23, 2010 No. 780 "Issues of the Federal Service for Environmental, Technological and Nuclear Supervision."

The calculation must be submitted no later than the 20th day of the month following the expired reporting quarter. The calculation is presented as part of the title page, calculating the amount of payment to be paid to the budget, and depending on the types of negative impact on the environment being carried out, the payer fills out and includes in his Calculation only those sections that he needs.

The letter of Rostechnadzor dated December 11, 2008 No. 14-05/6488 states that the fee is subject to calculation and payment separately at the location of production territories, waste disposal facilities of the payer in the relevant municipalities, as well as separately for mobile facilities registered on the territory of one facility administrative-territorial division (municipal entity).

The place of registration of mobile objects is considered to be the place (port) of registration or the place of state registration of the mobile object, and in the absence of such, the place of registration on the territory of the Russian Federation of the owner of the mobile object. In relation to mobile objects, this approach is due to the fact that currently regulatory legal acts do not establish a procedure for determining the amount of negative impact exerted on a specific territory, depending on the amount of time it takes to move the corresponding object.

Section 2 of the Calculation is completed for each municipality in whose territory mobile units are registered and submitted to the territorial body of Rostechnadzor at the location of each mobile unit. For the purposes of applying Rostechnadzor Order No. 204 of April 5, 2007, the location and place of state registration for vehicles coincide.

The calculated fee must be paid to the budget no later than the 20th day of the month following the reporting period. The reporting period is a calendar quarter, as established by Rostechnadzor Order No. 557 dated June 8, 2006 “On establishing deadlines for payment of fees for negative environmental impacts.”

Clause 9 of Rules No. 632 determines that upon expiration of the established payment deadlines, payment amounts are collected from natural resource users without acceptance. By decision Supreme Court of the Russian Federation dated February 12, 2003 No. GKPI 03-49, left unchanged by the Ruling of the Supreme Court of the Russian Federation dated May 15, 2003 No. CAS 03-167, paragraph 9 of Order No. 632, providing for an indisputable procedure for collecting fees for negative impact, was declared invalid, In this connection, the collection of fees is carried out in court.

For failure to pay fees for negative impacts on the environment within the established time frame, Article 8.41 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) provides for liability in the form of an administrative fine:

for officials - in the amount of three thousand to six thousand rubles;

for legal entities - in the amount of fifty thousand to one hundred thousand rubles.

Note!

In accordance with Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, a resolution in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense, and for violation of the legislation of the Russian Federation on environmental protection after one year from the date of commission of the administrative offense. Since the principle of payment for negative impacts on the environment is established by the Federal Law "On Environmental Protection", the statute of limitations for bringing to administrative liability under Article 8.41 of the Code of Administrative Offenses of the Russian Federation is 1 year.

In conclusion, I would like to draw your attention to the changes made to the legislation.

Federal Law No. 219-FZ of July 21, 2014 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” supplemented the Law on Environmental Protection with Articles 16.1 – 16.5.

Article 16 of the Environmental Protection Law itself is set out in a new wording.

According to its provisions, fees for negative environmental impact are charged for the following types:

– emissions of pollutants into the atmospheric air from stationary sources (emissions of pollutants);

– discharges of pollutants in wastewater into water bodies (hereinafter referred to as discharges of pollutants);

– disposal of production and consumption waste.

Payment of a fee for negative impact on the environment does not relieve persons obligated to pay this fee from taking measures to reduce the negative impact on the environment, from the obligation to compensate for damage caused to the environment as a result of their economic and (or) other activities, and from liability for violation of environmental legislation.

Payment for negative impact on the environment is subject to crediting to the budgets of the budget system of the Russian Federation in accordance with the budget legislation of the Russian Federation.

The specifics of collecting fees for discharges of pollutants from organizations engaged in wastewater disposal and their subscribers are established by the legislation of the Russian Federation in the field of water supply and wastewater disposal.

By virtue of Article 16.1 of the Law on Environmental Protection, fees for negative impacts on the environment are required to be paid by legal entities and individual entrepreneurs carrying out economic and (or) other activities on the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation. negative impact on the environment, with the exception of legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at category IV facilities.

In terms of disposal of production and consumption waste, persons obligated to pay a fee are legal entities and individual entrepreneurs whose economic and (or) other activities generated production and consumption waste.

Features of accounting for persons obligated to pay fees for the discharge of pollutants through centralized water disposal (sewage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.2 of the Law on Environmental Protection regulates that the payment base for calculating fees for negative impacts on the environment is the volume or weight of emissions of pollutants, discharges of pollutants, or the volume or weight of production and consumption waste disposed of during the reporting period.

The payment base is determined by persons obligated to pay the fee independently on the basis of production environmental control data.

The payment base is determined by persons obligated to pay for each stationary source actually used during the reporting period, in relation to each pollutant included in the list of pollutants, hazard class of production and consumption waste.

When determining the payment base, the volume and (or) mass of emissions of pollutants, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards, temporarily permitted emissions, temporarily permitted discharges exceeding such standards, emissions and discharges (including emergency), as well as Limits on the disposal of production and consumption waste and their exceeding are taken into account.

Information on the payment base is submitted for the reporting period by persons obligated to pay the fee to the administrator of budget revenues of the budget system of the Russian Federation as part of the declaration on payment for negative impact on the environment.

The specifics of determining the payment base for persons obligated to pay fees for the discharge of pollutants through centralized water disposal (sewage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.3 of the Environmental Protection Law regulates in detail the procedure for calculating fees for negative impacts on the environment.

By virtue of Article 16.4 of the Law on Environmental Protection, fees for emissions of pollutants and discharges of pollutants are paid by persons obliged to pay fees in accordance with the budget legislation of the Russian Federation at the location of the stationary source. Payment for the disposal of production and consumption waste is paid by persons obliged to pay the fee at the location of the facility for disposal of production and consumption waste.

The reporting period for payment of fees for negative environmental impact is a calendar year.

Untimely or incomplete payment of the fee for the negative impact on the environment by persons obligated to pay the fee entails the payment of penalties in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in effect on the day of payment of the penalties, but not more than two tenths of a percent for each day of delay. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay for the negative impact on the environment, starting from next day after the end of the due date for payment.

The procedure for submitting a declaration on payment for negative impact on the environment and its form are established by the federal executive body authorized by the Government of the Russian Federation.

Control over the correct calculation of fees for negative impacts on the environment, the completeness and timeliness of its payment is carried out in accordance with Article 16.5 of the Law on Environmental Protection by the federal executive body authorized by the Government of the Russian Federation.

Excessively paid amounts of fees for negative impacts on the environment are subject to return at the request of persons obliged to pay the fee, or offset against a future reporting period. Arrears in fees for negative environmental impact for the reporting period are subject to payment by persons obligated to pay the fee.

The specifics of monitoring the correctness of calculation of fees for discharges of pollutants through centralized water disposal (sewage) systems, the completeness and timeliness of its payment are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Among other things, Article 17 of the Environmental Protection Law is set out in a new wording, it is specified, it is now clear for which actions and activities the state provides appropriate support and what kind of support this is in principle.

Thus, the state provides support for economic and (or) other activities carried out legal entities and individual entrepreneurs for the purpose of environmental protection.

State support for economic and (or) other activities for the purpose of environmental protection can be provided in the following areas:

– assistance in the implementation of investment activities aimed at introducing the best available technologies and implementing other measures to reduce the negative impact on the environment;

– assistance in implementation educational activities in the field of environmental protection and providing information support for measures to reduce negative impacts on the environment;

– assistance in the implementation of the use of renewable energy sources, secondary resources, the development of new methods for controlling environmental pollution and the implementation of other effective measures to protect the environment in accordance with the legislation of the Russian Federation.

State support for the implementation of the best available technologies and other measures to reduce the negative impact on the environment can be carried out through:

– provision of tax benefits in the manner established by the legislation of the Russian Federation on taxes and fees;

– provision of benefits in relation to payment for negative impact on the environment in the manner established by this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it;

– allocation of funds from the federal budget and budgets of the constituent entities of the Russian Federation in accordance with the budget legislation of the Russian Federation.

At the same time, such state support is provided for the implementation of the following activities:

– implementation of the best available technologies;

– design, construction, reconstruction of: circulating and drainless water supply systems; centralized water disposal (sewage) systems, sewer networks, local (for individual objects of economic and (or) other activities) structures and devices for wastewater treatment, including drainage, water, for the processing of liquid household waste and sewage sludge; structures and installations for the capture and disposal of emitted pollutants, heat treatment and purification of gases before their release into the atmosphere, beneficial use associated petroleum gas;

– installation of: equipment to improve fuel combustion modes; equipment for the use, transportation, disposal of production and consumption waste; automated systems, laboratories for monitoring the composition, volume or mass of wastewater; automated systems, laboratories (stationary and mobile) for monitoring the composition of pollutants and the volume or mass of their emissions into the air; automated systems, laboratories (stationary and mobile) for monitoring the state of the environment, including components of the natural environment.

Federal laws and laws of constituent entities of the Russian Federation may establish other measures of state support for economic and (or) other activities carried out for the purpose of environmental protection at the expense of the federal budget and budgets of constituent entities of the Russian Federation.

Please pay Special attention on the dates of entry into force of all these norms.

The 2018 impact fee is calculated on the updated return. 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 when it is necessary to pay for the negative impact and how to reflect it in accounting.

Who is the payer of the tax fee?

Payers of the fee for negative environmental impact (NEI) are organizations and individual entrepreneurs that emit pollutants into the air through stationary sources, into water bodies or are engaged in the storage and burial (disposal) of waste (clause 1 of article 16, clause 1 Article 16.1 of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ).

Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029 contains a complete list of types of activities and other criteria for classifying objects into categories I-IV of environmental impact, in which the organization must pay for the environmental impact assessment. In particular, these include mining, metallurgical, chemical, food production, some agricultural companies, and municipal solid waste landfills.

IMPORTANT! The obligation to pay the fee does not dependfrom the tax regime applied by organizations or individual entrepreneurs that are payers of the negative impact fee, as well as fromMoreover, activities are carried out at owned or leased facilities 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 the application for registration under the NVOS is not submitted (letters of Rosprirodnadzor dated 02.21.2017 No. AS-06-02-36/3591, dated 10.31.2016 No. AS -09-00-36/22354). Since when carrying out trading activities and providing services, the functioning 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 there is no need to act as a payer of the Taxpayer Tax.

Payment for negative impact on the environment should not be confused with an environmental fee. These are different payments. You can read about the differences.

You can download the environmental control report form, valid from September 14, 2018.

IMPORTANT! If business activities are carried out only at category IV facilities, then there is no need to pay a fee for negative impact (Clause 1, Article 16.1 of Law No. 7-FZ).

• there are no releases of radioactive substances;
• there are no discharges of pollutants generated when water is used for industrial needs into sewers 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, and their quantity is no more than 10 tons per year;
• There are only non-stationary sources of pollutant emissions.

Thus, the use of motor transport in business activities does not lead to the need to pay for negative impacts, since payment is made only for stationary objects, to which it (motor transport) does not apply (Clause 1, Article 16 of Law No. 7-FZ).

Data on which fee calculation is based

Calculation of fees for negative impact on the environment (or fees for pollution) depends on many factors:

• nature of the source of pollution;
• type of pollutant (or its hazard class);
• volumes of actual emissions;
• the fact that there are no means of measuring emissions;
• presence of excess pollution above established standards;
• the fact that the contaminated object or territory is under special protection;
• expenses incurred on measures to reduce negative impacts.

Based on the first 2 indicators, the rate used in the calculation is determined. By multiplying it by the volume of actual emissions (if it does not exceed the maximum permissible) the amount of payment for pollution is determined. The following odds are applied to the bet amount:

• increasing, if we are talking about the lack of means of measuring emissions, exceeding permissible pollution standards, or the location of an object (territory) under special protection;
• reducing, depending on the hazard class of the disposed waste, the method of its generation and disposal.

The maximum multiplying factor (120) may arise in a situation where there are no means to measure volumes. Exceeding the standards leads to the application of coefficients equal to 5 (if the excess occurs during the period of planned reduction of discharges) or 25. For an object (territory) under special protection, a coefficient of 2 applies.

The specific size of the reduction factor can be determined by a combination of factors influencing it and range from 0 to 0.67.

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 applied for calculation for 2018

The rates used to calculate pollution charges for 2018 are established by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 (as amended on June 29, 2018).

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.

When choosing the desired rate, you should keep in mind that each of them in Resolution No. 913 is given in three values, relating to three years (2016, 2017 and 2018). If the rates for 2017 and 2018 are identical in value, then the rates in force for the calculation for 2016 are significantly lower. A mistake made in the selection may lead to incorrect calculation of the fee.

NOTE! Starting from 2019, tax payment rates will increase by 4%. See details.

Reporting form and deadlines for submission

The entire procedure for calculating pollution fees is reflected in the declaration, issued once a year, upon its completion. For 2018, this report is compiled according to the form approved by Order of the Ministry of Natural Resources of Russia dated January 09, 2017 No. 3 (Appendix No. 2) and used for reporting for 2017.

The declaration form is available for viewing and downloading in the material “The declaration on the negative impact on the environment is ready” .

The declaration consists of:

• from the title page reflecting information about the reporting entity;
• section in which the final calculated amounts of payments generated by sections are combined into a single amount, which is successively adjusted to the values ​​to be paid or returned to the payer by taking into account the costs of measures to reduce the negative impact and advances paid;
• three sections, separated by the main types of pollution sources, in which, in fact, the calculation of payments for each source is carried out.

The tables of sections intended for calculation provide for the reflection in them of all the data necessary for calculating the amount of the board:

• permissible and actual volumes with the allocation of excess amounts;
• rates;
• applied coefficients;
• components of the calculated 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 the data for this.

The rules that should be followed when entering information into the declaration are set out in detail 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 ​​of the necessary coefficients and ways to check the correctness of data entry for each section. In addition, the calculation procedure for each type of polluting object is described in detail in Decree of the Government of the Russian Federation dated March 3, 2017 No. 255.

The deadline for submitting the declaration is established by clause 5 of Art. 16.4 of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ. Its deadline is defined 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, you will have to submit the declaration for 2018 no later than 03/07/2019 (03/08/2019 (Friday) is a non-working holiday).

Errors made in the submitted declaration and identified by the payer himself can be corrected by him by submitting an adjusted report. But this can be done without consequences only before the expiration of the deadline set for submitting the original declaration. Therefore, you should not postpone reporting until the last few days.

Read about the problems that exist regarding the possibility of returning overpaid pollution charges in the material “Overpayment “for dirt” - difficulties of 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 fee values, the amount is paid at the end of the year. That is, its value is determined as the total amount of the fee for the year minus the costs of measures to reduce the negative impact and advances paid. Such payment must be made before March 1 of the year following the reporting year (Clause 3, Article 16.4 of Law No. 7-FZ of January 10, 2002).

Based on the total amount of payment for negative impact made in 2018 (taking into account advances made), the amount of advance payments that will need to be made in 2019 will be determined. The amount of each of them will be equal to ¼ of the total amount of the negative impact fee actually paid for 2018.

To learn how the calculation of advances for such payments may change, read the material “The procedure for calculating advances for payment for negative environmental impact may change” .

Advance payments are made 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 negative environmental impact is carried out according to the following BCC:

Violation of payment deadlines for negative impacts will result in an administrative fine. 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 expenses for NVOS

In accounting

The payment for the NVOS, according to clause 5 of PBU 10/99 “Expenses of the organization”, is included in the costs of ordinary activities and is displayed as a debit to the expense accounts (20, 23, 25, 26, 44).

The payment for the tax assessment is not a tax payment, therefore, account 68 “Calculations with the budget” is not used for accounting purposes. The occurrence and repayment of obligations for “negative impacts” is recorded in account 76 “Settlements with other debtors and creditors”.

In tax accounting

The payment for the NVOS within the limits of the standards relates to material costs (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation).

Payments for negative impacts 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 letter dated 06/07/2018 No. 03-03-06/1/39148, the Ministry of Finance of the Russian Federation notes that the Tax Code does not establish a deadline for recognizing material expenses in the form of a fee for the tax assessment. For enterprises and individual entrepreneurs under the general taxation system, officials recommend recognizing expenses in the form of a fee for tax assessment on the last day of the tax period for which it is made. Officials also recommend recognizing quarterly payments as expenses on the last day of the reporting period for which they are made (letters of the Ministry of Finance of the Russian Federation dated 08/15/2016 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 tax assessment (within the limits of the standards) can be taken into account as part of material income (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). Expenses in the form of fees for the tax assessment are recognized at the time of debiting from the current account (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Results

The procedure for calculating the annual pollution fee based on the results of 2018 remained the same as in 2017. The calculation itself is made in specially designated sections of the declaration (it also retained its form from the 2016 report), allocated depending on the type of polluting object. The fee accrued for these sections is then adjusted to the amount of expenses for measures to reduce the negative impact and to the amount of advances paid during the year.