Payment for environmental pollution from specialized organizations. Who should pay for environmental pollution?

25.09.2019

Galina Nefedova answers, expert

Payments for environmental pollution should be transferred according to expense type code 853 “Payment of other payments”.

In accounting and reporting, reflect the fee for the disposal of production and consumption waste under article KOSGU 290 “Other expenses”. This follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Article 16 of Law No. 7-FZ dated January 10, 2002 stipulates that fees should be charged for the following types of negative impact on the environment:

atmospheric emissions from stationary objects;

discharges of pollutants into surface and underground water bodies;

disposal of production and consumption waste.

There is no charge for air emissions from mobile objects (letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413). All organizations that have cars (or other vehicles) on their balance sheet are exempt from paying for negative impact on the environment by these mobile objects.

Production and consumption waste includes substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption and which must be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ. Thus, for the disposal of production and consumption waste, organizations are charged a fee for environmental pollution.

Oleg Dolmatov,

Svetlana Gubanova, Chief Specialist-Expert of the Financing Department of the Economics and Finance Department of Rosprirodnadzor

Who should pay for environmental pollution?

By general rule Payments for environmental pollution are required to be paid by all organizations that use in their activities facilities that have a negative impact on the environment.

This follows from Article 23 of the Law of June 24, 1998 No. 89-FZ, Article 28 of the Law of May 4, 1999 No. 96-FZ, paragraph 1 of the Procedure approved by the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, subparagraph “b” of paragraph 4 of the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, the ruling of the Constitutional Court of the Russian Federation of December 10, 2002 No. 284-O, the ruling of the Constitutional Court of the Russian Federation of May 14, 2009 No. 8-P.

Organizations and entrepreneurs do not pay fees for environmental pollution if they operate only at sites of hazard category IV. These are objects on which:
- there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
- there are no emissions of radioactive substances;
- there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface).

About this - in paragraph 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ, paragraph 6 of the Government of the Russian Federation of September 28, 2015 No. 1029 and in the letter of Rosprirodnadzor of October 31, 2016 No. AS-09-00-36/22354.

Advice: to avoid paying for environmental pollution, make sure that the facilities your organization operates meet hazard category IV.

Rosprirodnadzor specialists assign hazard categories when registering objects in the state register. The new facility must be registered within six months after commissioning. To find out the hazard category for old objects, contact Rosprirodnadzor.

Do not confuse pollution charges with environmental fees - they are completely different payments.

Important: pollution charges are not a tax. Therefore, it is not subject to the requirements established by tax legislation. This follows from the ruling of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 284-O. In this regard, the obligation to transfer fees extends to organizations (entrepreneurs) applying any of the taxation systems provided for by the Tax Code of the Russian Federation. This follows from paragraph 3 of Article 346.1, paragraphs 2 and 3 of Article 346.11, paragraph 4 of Article 346.26, paragraph 7 of Article 346.35 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04/3/262.

The obligation to pay for environmental pollution does not depend on the ownership of the source (object) of negative impact. That is, the fee must be paid by those who actually operate such an object. For example, tenants, organizations that received an object for free use, etc.

The correctness of the calculation of fees and the timeliness of their transfer to the budget is controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This is stated in the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995.

An organization that operates objects that have a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, she must submit an application there in the form approved by Order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554. Make an application separately for each “negative” object (clauses 17-19 of the Rules approved by Decree of the Government of the Russian Federation dated June 23, 2016 No. 572). Applications can be submitted on paper or electronically on the Rosprirodnadzor website. Guidelines instructions for filling out applications are in the appendix to the order of Rosprirodnadzor dated November 24, 2016 No. 756.

The deadline for submitting applications is within six months from the start of operation of the facility (clause 2 of article 69.2 of the Law of January 10, 2002 No. 7-FZ). For violation of this deadline, Rosprirodnadzor will issue a fine under Article 8.46 of the Code of the Russian Federation on Administrative Offenses. The fine will range from 30,000 to 100,000 rubles. - for organizations, from 5,000 to 20,000 rubles. - for the leader.

Report to Rosprirodnadzor about old objects of negative impact that you have been operating for a long time. Submit your application before January 1, 2017. This can be done through Personal Area.

Within 10 working days, based on the application, the department of Rosprirodnadzor will register the object of negative impact (clause 2 of article 16.1 of the Law of January 10, 2002 No. 7-FZ). The registration certificate will be sent to you on paper or electronically. The form of the certificate is established by letter of Rosprirodnadzor dated September 1, 2016 No. AS-03-00-36/17836. This procedure follows from paragraph 1.7 of the notification of Rosprirodnadzor dated November 25, 2016 and letters from the Ministry of Natural Resources of Russia dated October 28, 2016 No. 12-50/8692-OG, Rosprirodnadzor dated October 31, 2016 No. AS-09-00-36/22354.

Types of negative impact

Article 16 of the Law of January 10, 2002 No. 7-FZ stipulates that fees should be charged for the following types of negative impact on the environment:

atmospheric emissions from stationary objects;
discharges of pollutants into surface and underground water bodies;
disposal of production and consumption waste.

Fee rates for types of negative impact on the environment are established by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.

There is no charge for air emissions from mobile objects (letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413). All organizations that have cars (or other vehicles) on their balance sheet are exempt from fees for the negative impact on the environment of these mobile objects.*

Air emissions

The obligation to pay for emissions into the atmospheric air arises for organizations regardless of the type of activity (industrial, non-industrial or other sphere). The determining factor is the fact of a negative impact on the environment in the form of emissions of pollutants into the air. This is stated in paragraph 1 of the Procedure approved by order of Rostechnadzor dated April 5, 2007 No. 204.

The procedure for identifying sources of emissions of harmful (pollutant) substances into the atmospheric air, as well as the list of such substances subject to accounting and regulation, are approved by Order of the Ministry of Natural Resources of Russia dated December 31, 2010 No. 579. If certain harmful substances are not named in the list, they are subject to rationing in the cases specified in paragraph 9 of the Procedure approved by order of the Ministry of Natural Resources of Russia dated December 31, 2010 No. 579.

Important: Beginning with reporting for 2016, declarations on fees for negative environmental impact must be submitted to the territorial offices of Rosprirodnadzor. This is discussed in paragraph 5 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ.

Waste disposal

The obligation to pay a fee for waste disposal arises for organizations whose activities lead to the formation of substances or objects that must be disposed of.

Situation: Should an organization that has entered into an agreement for garbage (waste) removal pay a fee for environmental pollution?

Yes, I should.

Organizations are charged a fee for the disposal of production and consumption waste (Clause 1, Article 16 of Law No. 7-FZ of January 10, 2002). The obligation to pay a fee arises with the owner of the waste during its storage and (or) disposal.

Ownership of waste is determined in accordance with civil legislation (Article 4 of the Law of June 24, 1998 No. 89-FZ, Article 136 of the Civil Code of the Russian Federation).

When making payments under a garbage (waste) removal agreement, the organization pays only the costs associated with garbage removal, but does not pay for environmental pollution.

Thus, the existence of an agreement with a specialized organization for the removal of garbage (waste) does not exempt the organization that owns the waste from paying a fee for the negative impact on the environment, the amount of which depends on the quantity and hazard class of the waste.

In arbitration practice there are examples of court decisions confirming this conclusion (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated October 31, 2008 No. A56-1719/2008, dated June 24, 2008 No. A21-6268/2007, Volgo -Vyatka District dated August 14, 2007 No. A29-6876/2006A).

It should be noted that an organization can transfer ownership of its waste to a specialized organization (for example, a landfill). But this does not oblige the specialized organization to calculate and pay fees for environmental pollution. The payer of the fee will still be the organization whose activities generated the waste (Clause 1, Article 16.1 of the Law of January 10, 2002 No. 7-FZ). Similar conclusions are contained in the letter of Rosprirodnadzor dated March 29, 2016 No. AA-06-01-36/5099.

Oleg Dolmatov, Deputy Head of Rosprirodnadzor

Alexandra Kuznetsova, Deputy Head of the Economics and Finance Department of Rosprirodnadzor

Which KOSGU code and type of expense should be used to reflect the charge for environmental pollution?

Pay for environmental pollution according to CVR 853 “Payment of other payments”.

In accounting and reporting, reflect the payment for pollution under article KOSGU 290 “Other expenses”. That is, it needs to be reflected on accounts that are linked to this code: 401.20.290, 109.00.290.

This follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).*

PAYMENT FOR ENVIRONMENTAL POLLUTION - a form of compensation for damage caused to the natural environment by enterprises, institutions, foreign legal entities and individuals carrying out any type of activity in the territory Russian Federation related to natural resource management (hereinafter referred to as natural resource users).

Calculation of payments for environmental pollution natural environment is made in accordance with the Procedure for determining the fee and its maximum dimensions for pollution of the natural environment, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation dated August 28, 1992 No. 632, and Instructional Guidelines approved by the Ministry of Environmental Protection and natural resources Russian Federation 01/26/93 Users of natural resources determine and agree with the relevant territorial bodies of the Ministry of Natural Resources of Russia the amount of payment for environmental pollution for the year with a quarterly breakdown and submit the necessary information to the tax authorities at the location of the user of natural resources before February 1 of the current year.

The total fee for environmental pollution consists of a fee for: maximum permissible emissions, discharges of pollutants, and other types of harmful effects; for emissions, discharges of pollutants, waste disposal and other types of harmful effects within established limits (temporarily agreed standards); for excess emissions, discharges of pollutants, waste disposal and other types of harmful effects. Payment for maximum permissible emissions, discharges of pollutants is carried out at the cost of products (works, services), and payment for exceeding them (limit and above-limit emissions, discharges) is made at the expense of profits remaining at the disposal of the natural resource user. The Law of the Russian Federation "On Environmental Protection" establishes that 10% of the fee for standard and above-standard emissions (discharges) of harmful substances, waste disposal, and other types of harmful effects is sent to the federal budget to finance the activities of territorial government bodies in the field of environmental protection environment. Enterprises transfer 10% of the fee for environmental pollution to the federal budget on a quarterly basis. Payments not made are recovered from enterprises in an indisputable manner.

Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .

See what “FEE FOR ENVIRONMENTAL POLLUTION” is in other dictionaries:

Payment for environmental pollution- 2.2. Pollution fees are a form of compensation for economic damage from emissions and discharges of pollutants into the natural environment of the Russian Federation, which reimburses the costs of compensating for the impact of emissions and... ... Official terminology

FEE FOR ENVIRONMENTAL POLLUTION- a form of compensation for harm caused to the natural environment by enterprises, institutions, foreign legal entities and individuals carrying out any type of activity on the territory of the Russian Federation related to... ... Great Accounting Dictionary

Established on the basis of the RSFSR Law of December 19, 1991 No. 2060 1 On the protection of the natural environment. Differential rates for environmental pollution, including atmospheric air, are established by the authorities... ... Encyclopedia of Lawyer

TAXES FOR ENVIRONMENTAL POLLUTION- (English effluent taxes) – mandatory payments for environmental pollution corresponding to the damage caused. Currently time is valid so-called 10% fee for environmental pollution, collected in accordance with the instructions of the State Tax Service of the Russian Federation No. NP 4 02/86n dated... ... Financial and credit encyclopedic dictionary

This article should be Wikified. Please format it according to the article formatting rules. Among indirect taxes, a special place in terms of their purpose is occupied by taxes related to environmental protection, included in the document ... Wikipedia

Payment for environmental management Large legal dictionary

Payment for environmental management- the principle of the use of natural resources in the Russian Federation by legal entities, exceptions to which are provided for by law. P.p. finds expression in payments for natural resources, for pollution of the environment and for other types of impact on ... Encyclopedia of Law

Industrial production- (Industrial production Index) Definition of industrial production, trends in production development Information on the definition of industrial production, trends in production development Contents Contents Designation and quality of the environment ... ... Investor Encyclopedia

MET- (severance tax) MET is a tax on extracted mineral resources, withdrawn from subsoil users Information about MET, calculation and procedure for paying the tax in accordance with the tax rate for certain type minerals Contents >>>>>>>> ... Investor Encyclopedia

Includes payment for natural resources, for environmental pollution and for other types of impact. Payment for natural resources (land, subsoil, water, forest and other vegetation, animal world, reactionary and other natural resources) charging... ... Wikipedia

A pollution charge is a type of fee that is levied on businesses that have a negative impact on the environment. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. The payment rules are regulated by Federal Law No. 7-FZ of January 10, 2002. The fee is paid to Rosprirodnadzor (see →). In this article we will look at the cost of environmental pollution.

Harmful effects on the environment, species

The following actions have a negative impact on nature:

Emissions of harmful substances into the atmosphere by stationary objects (pipes of factories, boiler houses, diesel installations, cutting and welding of metals, etc.);
Waste disposal;
Pollution of water resources by discharges;
Harm to the soil and subsoil of the earth.

Who pays the fee and objects of taxation

The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs who conduct activities in the territory of the Russian Federation related to the use of natural resources.

The objects of taxation are stationary objects: objects on the ground that pollute the soil or release harmful substances into the air; facilities where waste is stored (dump, landfill, storage, etc.).

A fee is charged for each object.

Since January 1, 2015, no payment will be collected for emissions into the atmosphere from vehicles of organizations and individual entrepreneurs.

Based on their impact on the environment, objects are divided into groups:

Objects of group 4 are exempt from paying the payment.

Payment deadlines

According to new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for calendar year until March 1 of the year following the reporting year (previously the fee was paid per quarter).

Each subject of the Russian Federation provides a separate calculation. If several objects are located on one subject, then calculations for them are included in a single calculation.

Payment calculation

Decree of the Government of the Russian Federation No. 344 of June 12, 2003 established:

Maximum permissible standards and limits for emissions and discharges in rubles per ton, waste - per unit of their disposal;
Coefficients taking into account ecology in different regions of Russia.
Additional coefficients for environmental zones (sanatoriums, resorts, nature reserves, etc.).

Rates increase annually to take into account inflation. In 2016, the inflation rate is 2.56, and in 2017 – 2.67.

Calculation algorithm

First of all, you need to find out the exact standards by contacting your territorial Rosprirodnadzor. To do this, you need to provide information: about the type of activity, about the products produced. Based on the data, the object is assigned a group (according to the level of negative impact) and rates are set. A permit is issued that specifies standards and limits. A certificate of waste hazard class is also issued.
Determine the volumes of emissions or discharges. To do this, you can invite a specialized organization.
Make the calculation in accordance with the rules of the Government of the Russian Federation No. 632 of 08.28.92.

The amount of the fee within acceptable standards is determined by:

Standard rate * pollution volumes * additional coefficients.

The amount of the fee within the limits is determined by:

Limit rate* (limited volume of pollution – volume of pollution within acceptable standards) * additional coefficients.

The amount of payment for pollution in excess of the limits is determined:

Limit rate * (actual volume of pollution – volume of limit pollution) * additional coefficients * 5 (25).

For several types of pollution, calculations are carried out for each type, then the results obtained are summarized.

Depending on compliance with standards and limits, the following coefficients are applied from 2016 to 2019:

Case of applying the coefficient	Coefficient
Waste processed independently in production is put into recycling	0
Emissions (discharges) within established standards	1
Weight of waste within established limits	1
Emissions within the volumes of temporarily permissible emissions during the period of measures to protect the environment and increase the efficiency of nature protection.	5
Masses of waste exceeding established limits	5
Emissions (discharges) exceeding the volume established by special permits	25

Other coefficients used in the calculation:

Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
Additional coefficient for special natural areas equal to 2 (which zones: regions of the far north and areas equivalent to them, protected nature reserves, National parks, resorts, sanatoriums, natural disaster zones, zones under international conventions);
The additional coefficient for urban air emissions is 1.2 (if the facility is registered in the city);
The inflation rates are equal: in 2016 2.56, and in 2017 – 2.67.

In order to encourage organizations to take measures to effective use waste and environmental protection, from January 1, 2016, coefficients were introduced that reduce the payment rate:

Waste hazard class	Environmental measures	Coefficient
5	The creation of cavities in the soil by mining industry enterprises to accommodate waste.	0
Waste from production or consumption within limits	Waste is placed at facilities that are the property of the organization (for example, a garbage container on the territory owned by the organization).	0,3
4 and 5	Waste from mining and processing industry formed as a result of recycling.	0,5
3		0,64
4	The result of class 3 waste neutralization	0,49
4	The result of class 2 waste neutralization	0,33

Example #1. Calculation of payment for negative environmental impact

The organization uses a diesel unit, which is registered in the Ural economic region, in the city of Yekaterinburg. In 2016, the installation consumed 3,000 liters of diesel. Emissions were within the established standards. How much will the payment for negative environmental impact be?

The calculation is carried out in tons, so liters of diesel need to be converted into tons:

Convert to kg; to do this, liters must be multiplied by density: 3000 * 0.83 = 2490 kg.
Convert kg to tons: 2490/1000=2.49 tons.

The rate of payment for diesel is 2.5;
The installation is registered in the Ural region, so the environmental significance coefficient will be 2;
The installation is registered in the city, so an additional coefficient of 1.2 is applied;
The inflation rate for 2016 is 2.56;
Emissions are within the norm, so the compliance factor will be 1 (Table 2).

The payment amount will be:

2.49*2.5*2*1.2*2.56*1=38.25 rubles.

Example #2. Calculation of payment for discharge into water resources

The enterprise is located in the Republic of Karelia. Let’s say that in 2016 it discharged water resources Magnesium 2 tons, including:

Within the standard – 0.8 tons;
Within the limit - 1.5 tons.

How much will the payment for negative environmental impact be?

We know (according to regulatory documents):

The rate for magnesium discharge within the norm is 6.9, and within the limit 34.5
Ecological significance coefficient of the Republic of Karelia (Basin Baltic Sea) is equal to 1.13;
Karelia is a region equated to the regions of the Far North, therefore a coefficient for special natural zones of 2 is applied.
Inflation rate 2.56;
Excessive pollution coefficient 5 (Table 2).

Calculation procedure:

Determine the fee within the standard: 6.9*0.8*1.13*2*2.56=31.92
Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
Determine the fee over the limit: 34.5*(2-1.5)*1.13*2*2.56*5=499

The total amount will be:

31.92+139.72+499=670.64 rub.

The company will pay 670.64 rubles.

Registration procedure

The registration procedure is prescribed in the new Article 69.2 of Federal Law No. 219-FZ. the rules are effective from January 1, 2015.

Within six months from the date of commissioning of the facility, the paying organization is required to register with Rosprirodnadzor. Enterprises that operate on sites before January 1, 2015 must register before 2017. To do this, you need to submit the appropriate application in paper or electronic form with an electronic signature.

Organizations are issued standards for five years. Every year, the organization is required to confirm the immutability of data.

If the payer has any changes, then Rosprirodnadzor must be notified about this within 30 days.

What changes must be notified about:

Replacement or transformation of the organization;
Change of details (name, address, etc.)
Changing the place of registration of the object;
Changes in technology affecting the types and volumes of emissions (discharges, waste);
Changes in disposal of emissions or waste.

If the organization ceases to operate at the facility, then it is necessary to submit an act of liquidation or conservation of the facility. In this case, the organization is deregistered and no payment is made.

Organizations working at facilities of groups 1, 2 and 3 from January 1, 2015 are required to draw up an environmental control program. Based on the results of the reporting period, information is submitted to Rosprirodnadzor about appointed persons for control, about the activities carried out and about the results of control.

Payment reporting

By March 10 of the year following the reporting year, you must submit the form “Declaration of payment for negative impact on the environment” to the territorial body of Rosprirodnadzor.

In addition to the Declaration, it is necessary to submit a technical report confirming the unchanged production and raw materials. The technical report is submitted a year later, after approval of the standards and within 10 days. For example, the standards were approved on March 15, 2016, which means the report must be submitted by March 25, 2017. And so on every year. The report is also submitted in paper and electronic form. If it is not provided, the payment will be calculated as excess pollution.

If the organization has hazardous waste, then it is necessary to provide passports for each type of waste confirming the hazard class (with the exception of hazard class 5).

Fines and sanctions for violating payment rules

Type of violation	Fine from the organization	Fine for officials	Citizens' fine
Deliberate distortion or concealment of information: – on the state of the environment and natural resources; – about polluting sources; – about the occurrence of radiation.	20-80	3-6	0,5-1
Deliberate distortion or concealment of data: – received as a result of carrying out the economic control plan; – in the application for registration; – in the declaration; – report on the implementation of measures to improve the efficiency of waste use.	20-80	3-6	0,5-1
Late registration or lack of registration	30-100	5-20	–
Lack of passports indicating the waste hazard class	Up to 100

For late payment, penalties are charged in the amount of 1/30 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay.

Answers to pressing questions on environmental pollution charges

Question No. 1. Do offices need to pay a fee for their negative impact on the environment?

If there is waste from computer and office equipment, lamps, household waste, then you need to pay a fee. If the office enters into an agreement with a specialized waste disposal company and the waste becomes the property of this company, then the payment will be paid by this company, not the office.

Question No. 2. Are tenants exempt from paying?

Payment is required for the object, regardless of the form of ownership. If the lease agreement stipulates that the landlord pays the fee, then the tenant does not need to pay the payment.

Question No. 3. What happens if you don’t get a waste passport?

If the enterprise has waste with a hazard class, then it is necessary to obtain passports for it. Otherwise, you face a fine of up to 100,000 rubles.

Pollution fees are paid by companies if their activities have a negative impact on nature. However, not by all organizations, but in strictly defined cases.

Who pays the fee for environmental pollution?

As a general rule, all organizations that use facilities that have a negative impact on the environment are required to pay for environmental pollution.

Entrepreneurs and foreign organizations doing business in Russia are no exception: they must also pay a fee for environmental pollution.

This follows from Article 23 of the Law of June 24, 1998 No. 89-FZ, Article 28 of the Law of May 4, 1999 No. 96-FZ, paragraph 1 of the Procedure approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632, subparagraph “ b" paragraph 4 of the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, Resolution of the Constitutional Court of the Russian Federation of May 14, 2009 No. 8-P.

Organizations and entrepreneurs do not pay fees for environmental pollution if they operate only at sites of hazard category IV. These are objects on which:

there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
there are no releases of radioactive substances;
there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface).

Do not confuse pollution charges with environmental fees - they are completely different payments.

Important!
Pollution charges are not a tax. Therefore, it is not subject to the requirements established by tax legislation. This follows from the ruling of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 284-O. In this regard, the obligation to transfer fees extends to organizations (entrepreneurs) applying any of the taxation systems provided for by the Tax Code of the Russian Federation. This follows from paragraph 3 of Article 346.1, paragraphs and Article 346.11, paragraph 4 of Article 346.26, paragraph 7 of Article 346.35 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04/3/262.

How payers are taken into account environmental impact fee

An organization that operates objects that have a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, she must submit an application there in the form approved by order of the Russian Ministry of Natural Resources dated December 23, 2015 No. 554. Make an application separately for each “negative” object (clauses 17-19 of the Rules, approved by Decree of the Government of the Russian Federation of June 23, 2016 No. 572). Applications can be submitted on paper or electronically on the Rosprirodnadzor website. Methodological recommendations for filling out applications are in the appendix to the order of Rosprirodnadzor dated November 24, 2016 No. 756.

You should have reported to Rosprirodnadzor about old objects of negative impact that you have been operating for a long time. The application must be submitted by January 1, 2017. This could be done through your personal account.

Payments for negative environmental impact

Negative impact for pollution charges

There is no charge for air emissions from mobile objects (letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413). All organizations that have cars (or other vehicles) on their balance sheet are exempt from paying for the negative impact on the environment of these mobile objects.

Air emissions

Starting with reporting for 2016, declarations on payment for negative environmental impact must be submitted to the territorial offices of Rosprirodnadzor. This is discussed in paragraph 5 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ.

Water pollution

The obligation to pay fees for the discharge of pollutants into water bodies arises in the course of the activities of organizations that generate wastewater. After all, they are discharged into surface and underground water bodies, including through centralized drainage systems (Resolution of the Government of the Russian Federation of September 13, 2016 No. 913).

Subscribers of sewer systems must independently pay fees for the pollution of water bodies to the budget. Such subscribers include organizations that simultaneously meet the following criteria:

conduct activities related to the production or processing of products;
have concluded or are required to conclude a sewerage agreement in accordance with Part 8 of Article 7 of the Law of December 7, 2011 No. 416-FZ;
they own (by right of ownership or on another legal basis) sewer outlets into the centralized drainage system;
standards for permissible discharges of harmful substances have been established for them.

Other organizations transfer pollution fees to utilities as part of payments for their services.

This procedure follows from the provisions of Part 1 of Article 28 of the Law of December 7, 2011 No. 416-FZ, Decree of the Government of the Russian Federation of March 18, 2013 No. 230 and the letter of Rosprirodnadzor of February 20, 2015 No. OD-06-01-31/ 2606.

An important detail: there is currently a moratorium on payments for negative environmental impacts through centralized wastewater disposal systems. It will be valid until January 1, 2019 (Law of July 13, 2015 No. 221-FZ). However, now organizations that discharge wastewater that does not comply established requirements, must compensate water utilities for costs associated with neutralizing the negative impact of discharges on the operation of centralized sewerage systems. This is stated in Section VII of the Rules, approved by Decree of the Government of the Russian Federation dated July 29, 2013 No. 644.

Waste disposal

The obligation to pay a fee for waste disposal arises for organizations whose activities lead to the formation of substances or objects that must be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ.

Should an organization that has entered into an agreement for garbage (waste) removal pay a fee for environmental pollution? Yes, I should. Organizations are charged a fee for the disposal of production and consumption waste (Clause 1, Article 16 of Law No. 7-FZ of January 10, 2002). The obligation to pay a fee arises with the owner of the waste during its storage and (or) disposal.

Production and consumption waste includes substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption and which must be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ. Ownership of waste is determined in accordance with civil law (Article 4 of the Law of June 24, 1998 No. 89-FZ,).

When making payments under a garbage (waste) removal agreement, the organization pays only the costs associated with garbage removal, but does not pay for environmental pollution. Thus, the existence of an agreement with a specialized organization for the removal of garbage (waste) does not exempt the organization that owns the waste from paying a fee for the negative impact on the environment, the amount of which depends on the quantity and hazard class of the waste.

N Is it really necessary to pay a fee for environmental pollution if the only type of waste that is generated in the organization is household and office waste? The answer to this question depends on whether the organization has objects of negative impact on the environment, and on the category of hazard.

The activity itself, which results in the generation of household and office waste, is not the basis for registration with Rosprirodnadzor. If an organization does not have objects that have a negative impact on the environment, it is not required to register with Rosprirodnadzor. The fact is that Rosprirodnadzor does not register all organizations in a row, but only those that have “negative” objects. The agency registers on the basis of applications that organizations must submit for each object. And if, for example, an office, a store, a school, kindergarten etc. generate and accumulate waste, but do not operate “negative” objects; they do not need to submit an application. Consequently, they are exempt from payment for negative impact.

It’s another matter if the organization exploits objects of negative impact. Such objects must be registered with Rosprirodnadzor. And then everything will depend on what hazard category these objects are assigned. If the object is classified as categories I-III, a fee for the negative impact will have to be paid. If the object is assigned category IV, you do not need to pay for it. Such