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?
By general rule fees for environmental pollution are required to be transferred by all organizations that use in their activities facilities that provide negative impact on the environment.
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, to 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.
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.
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.
How payers are taken into account environmental impact fee
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 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. Methodical recommendations for filling out applications is 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 Offences. The fine will range from 30,000 to 100,000 rubles. - for organizations, from 5,000 to 20,000 rubles. - for the leader.
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.
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.
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
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.
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 drainage 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.
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 is not obligatory specialized organization 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.
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
Persons who are obliged to pay for environmental pollution must report to Rosprirodnadzor at the end of the year by submitting a corresponding declaration. We will tell you more about it in our consultation.
Who submits the declaration?
Organizations and individual entrepreneurs that conduct activities that have a negative impact on the environment are required to pay for pollution and, therefore, submit a declaration. At the same time, organizations and individual entrepreneurs whose activities are carried out exclusively at category IV facilities (i.e. with minimal negative impact on the environment) do not have to pay for dirt or submit a declaration (Clause 1, Article 16.1 of the Federal Law of January 10. 2002 No. 7-FZ).
In general, category IV includes objects that simultaneously satisfy the following criteria (clause 6 of Government Decree No. 1029 dated September 28, 2015):
- the presence at the facility of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances of hazard classes I and II, radioactive substances in the emissions;
- no discharge of pollutants in the composition waste water into centralized drainage systems, other structures and systems for the disposal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.
Deadline for submitting the declaration
The declaration of payment for negative impact must be submitted no later than March 10 of the year following the reporting year (clause 5, article 16.4 of the Federal Law dated January 10, 2002 No. 7-FZ, clause 2 of the Procedure, approved by Order of the Ministry of Natural Resources dated January 9, 2017 No. 3 ). Considering that 03/10/2018 is a Saturday, you can submit a declaration for 2017 until 03/12/2018 inclusive.
Form and composition of the declaration
The form for the declaration of payment for negative environmental impact was approved by Order of the Ministry of Natural Resources dated January 09, 2017 No. 3 (Appendix 2).
You can download the declaration form in Excel format.
The declaration is submitted electronically or on paper. When filling out electronically, it is convenient to do this through the Natural Resources User’s Personal Account on the Rosprirodnadzor website. On this website you can either prepare, print or save the declaration electronically, or send it (if you have an electronic signature) directly to Rosprirodnadzor.
The declaration submitted in paper form must be numbered, laced and sealed.
The negative impact fee declaration consists of a title page and 6 sections:
- Section 1 “Calculation of the amount of payment for emissions of pollutants into the atmosphere by stationary objects”;
- section 1.1 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator”;
- section 1.2 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded”;
- Section 2 “Calculation of the amount of payment for discharges of pollutants into water bodies”;
- Section 3 “Calculation of the amount of payment for the disposal of production and consumption waste;
- Section 3.1 “Calculation of the amount of payment for the disposal of municipal solid waste.”
The declaration must include sections only for those types of fees for which the organization or individual entrepreneur reports.
In Russia, as in many other countries, mandatory monetary compensation for damage to nature has been introduced. They are provided for organizations and private businessmen-entrepreneurs with any type of tax regime - they can be used to conduct business general mode, simplified scheme or UTII rate. Payment for environmental pollution is relevant for owners and tenants - they bear equal responsibility for the use of a harmful facility. Below is information about the payment procedure, accounting documents and other aspects related to these payments, another name for which is NVOS.
It should be immediately noted that the environmental fee cannot be classified in the same group together with the NVOS - these are different types of payment for pollution.
The environment requires attention and strict accountability when it comes to legally regulated payments. The receipt of money is controlled by the Federal Service of Rosprirodnadzor. The presence of standards with given rates stimulates the reduction of emissions or maintaining them at an acceptable level and can be aimed at the design and creation of environmental protection systems.
The Constitutional Court of the Russian Federation classifies NVOS as obligatory public legal payments. According to its characteristics, it refers to fiscal fees, which, in turn, are interpreted by the Tax Code as mandatory contributions necessary to obtain a license or certain rights.
At the same time, the transfer does not exempt owners and tenants from environmental protection measures and rational use resources. The damage that was caused to environmental management facilities and residents of the settlement must be compensated in in full(if such facts took place).
The payment procedure is prescribed in the relevant environmental law, which does not exclude a negative impact on the environment, but if such facts are discovered, it obliges to pay the NVOS amounts. Also, information on the procedure for fees for pollution is presented in the Code of Administrative Offenses.
When calculating and determining the payment procedure, it is also reasonable to rely on basic concepts, presented in letters from the Ministry of Natural Resources. The text of one of them contains references to the main provisions, provides explanations and comments.
Who is included in the payer groups
The basic law regulating interaction with natural resources specifies specific types of impacts that must be compensated cash payments. Organizations and private entrepreneurs pay NVOS in the following cases:
- Stationary objects, which they use as property or lease, pollute the atmosphere.
- Water is subject to pollution.
- Activity and consumption involves the disposal of waste and its destruction.
Considering legislative norms, we can identify specific groups of negative impacts that are characterized by an increased danger to environmental structures: the entry of foreign compounds into the atmosphere, the penetration of microorganisms and various chemical reagents into water (located both on land and underground) and similar compounds into watershed objects, the entry of contaminants into soils and deep layers, as well as noise impacts, the effects of heat on objects, wide-radius electromagnetic waves, ionization, the presence of waste during production and consumption. However, not all of them are subject to the accrual of NVOS payments, since they cannot be attributed to one or another standard value.
The Federal Environmental Law also identifies preferential categories of facilities. We are talking about lists of the 4th group, for which an organization or individual entrepreneur does not pay the NVOS. Below is a list of characteristics that can be used to classify an object in this group:
- The enterprise has stationary sources of harmful effects - in quantitative volume it should not exceed 10 tons in total annual volume. Restrictions on the material composition - they must exclude substances with hazard classes 1 and 2 and the radioactive component.
- During operation, waste does not enter the central water supply and treatment systems, with the exception of the household component.
- The facility uses its own fuel and does not need third-party sources of electricity - its own capacities allow it to cover production needs.
- The equipment is used only for research purposes, scientific development, and testing. An example of such an object could be a research institute or design bureau.
According to the letter from Rosprirodnadzor, classification into the 4th group is legal. office buildings, children's educational institutions.
At the same time, Rosprirodnadzor indicates that if a legal entity or individual entrepreneur has objects of different categories, including preferential 4th, the fee will have to be paid for all objects on the balance sheet. Thus, if an economic entity hosts several objects whose characteristics correspond to the preferential group, the IEE is not accrued due to the minimal impact on the environmental component, while the presence of at least one object, the operation of which forces it to be classified as 1, 2 or category 3, means that the entire complex becomes dangerous, including that which can be classified as category 4.
This provision is contradictory and causes a lot of controversy, however, in practice, the tax assessment is assessed on all objects without exception. An example of a production facility of group 4 is a kindergarten, equipped with its own boiler room, which generates only household waste, which is sent to the sewer. The boiler room emission activity is no more than 10 tons per year, and the composition excludes the most dangerous substances of classes 1 and 2. The resulting household waste is removed by special organizations.
As for environmental registration, in the general case, exemption from paying the NVOS for the operation of a category 4 facility is impossible without the specified procedure. The law of the Russian Federation does not provide for any other way to confirm the preferential procedure for payment for environmental pollution, other than obtaining the appropriate certificate.
This provision is again controversial, since at the end of 2016 Rosprirodnadzor expressed the opinion that most offices are not dangerous and their garbage cannot have a significant impact on the environment. Thus, the department has simplified the reporting mechanism for these objects, without obliging the owner or tenant to register them. This position is based on the fact that the application for registration contains a note about self-disposal of waste, which most offices and educational institutions do not do.
In this case, owners and tenants are guided by common sense when preparing reports on the NVOS, but it is still useful to clarify the information with department specialists in order not to encounter unpleasant consequences.
How to register an object for hazardous production
- Determination of the fee that must be paid within the framework of current standards for environmental pollution.
- Plans for environmental programs.
- Standards for permissible impacts that are allowed during its operation.
- If it was decided to classify an object as category 1, the implementation procedure is relevant for it modern technologies environmental efficiency.
If the impact on the environment is negative, the objects must be entered into the state register. This mechanism is valid for both legal entities, and for individuals who have received the status of individual entrepreneurs.
Registration of an object hazardous to nature must be carried out no later than 6 months after the start of its operation - this is stated by federal law.
The algorithm of actions is as follows:
Stage 1. Enterprise specialists or a private entrepreneur determine the category of the object within the framework of Government Decree No. 1029. If the specified compliance is not identified, it does not need to be registered. Otherwise, go to the second point of the algorithm.
Stage 2. Users go to the Rosprirodnadzor portal and, having selected a category, fill out the necessary elements of the application form for registration.
If, based on the level of impact, an object can be classified into several groups, the hazard level is established based on the maximum.
The application is sent through access to your personal account. If the owner or tenant of the object does not have the opportunity to sign electronic documents, it is necessary to duplicate the application in documentary form. It contains the report identifier that was issued when transferring data in the RPN portal format. Documentary support is provided for the paper version. The date of the application is the date of receipt of information by the regulatory authority.
Table 1. Who is responsible for accepting applications
| Characteristics of activity | The structure that is authorized to oversee the timely submission of reports |
|---|---|
| The enterprise's activities are under federal environmental control | |
| Some of the facilities are under the control of the federation, some are under the jurisdiction of regional environmental units | Regional division of RPN |
| The activity of the facility is monitored at the regional level | Territorial executive structure (one option is the Ministry of Environment) |
| NVOS facilities are located in different regions | An independent application is generated for each region |
Stage 3. IN personal account The user of natural resources can find out the answer to the application - positive, with receipt of a certificate, or negative, indicating errors and asking for their correction.
Also, at the stage of contacting specialists, you can update current information, declare the liquidation of an object or the suspension of activities.
When accounting information changes, the category assigned to the object may also change. Data updating is necessary in the following cases:
- A different production technology is being introduced.
- The object moves to another location.
- Environmental technologies and equipment are being improved, thereby reducing the burden on the environment.
To receive a certificate of the assigned category of an object, taking into account the new data, you need to transfer it to an employee of the department. The further mechanism is identical to the primary algorithm - they have 10 days to study the documents, after which an official document is issued.
If an object is frozen or undergoes a liquidation process, it is removed from the register - the state registration procedure is confirmed by an act, after which, after 10 days, the enterprise receives a certificate.
If the object is left without registration number, the fine for legal entities in this case will range from 30 to 100 thousand rubles, and officials may receive a monetary penalty in the amount of 5 to 20 thousand rubles - this information contained in the Code of Administrative Offences. Similar penalties await managers and business owners when data is not provided in full.
The service for providing a state certificate is free. There are also some points to keep in mind when collecting the information presented below.
If several facilities are involved at one production site, a register is created for each of them. When operating facilities are located in different constituent entities of the Russian Federation, the user of natural resources independently determines which territorial body of Rosprirodnadzor to send the application. In the case of a lease, it is submitted by the person who entered into the agreement. Conducting activities at a facility under construction assumes that the register is updated with new data after it is put into operation.
When the department receives data about an object or complex that causes damage to the environment, its specialists have 10 days to make a decision (provided that a complete set of information has been collected on these objects). They may refuse due to the absence of certain documents or incorrect completion, of which the applicant is notified within 5 days from the date of application. In case of a positive outcome, Rosprirodnadzor issues a corresponding certificate.
- Objects of the 1st category include a pig farm, the livestock of which exceeds 2000 units, and a mining enterprise.
- The second group of facilities includes an airport, which is equipped with a runway more than 2,100 meters long, and a facility for breeding and keeping cows with a population of more than 400 heads.
- Category 3 object - this group includes a bakery with a full production cycle, including flour procurement, product production and packaging.
How to form an application
You can fill out an application online through your personal account and software module.
Regardless of the method of registration and transmission of information, the data about the object will include:
- General information with name, contacts, details, etc.
- Location information.
- Date of commissioning of the facility and technical characteristics, including its design capacity.
- Hazard category according to established criteria and standards.
- The presence of environmental technologies and measures in the organization or individual entrepreneur, as well as their compliance with modern requirements.
- The nature of reporting to government agencies.
- Detailed information about the types and volumes of pollution and sources of formation.
- Permits that allow the discharge of harmful substances.
The specified set of information can be obtained from the departments that are responsible for compliance of the facility’s activities with the regulatory requirements of Rosprirodnadzor - in particular, they can be requested from the engineering service.
Organizations and individual entrepreneurs should know an approximate list of documents that they have the right to demand from government authorities.
Pollution fee amount
Impact on the environment different substances. For each of them, a payment base is maintained. The general calculation scheme is as follows: for each unit of the regulatory list, according to the hazard and consumption classes, a part of the payment is formed (the rate is taken taking into account decreasing and increasing coefficients).
Payments are calculated as follows: the payment base for each pollutant and waste from those presented in the regulatory list, according to the hazard and consumption class, is multiplied by the rate, taking into account decreasing and increasing factors. The resulting values are summed up to form the final cost of the tax assessment to be accrued. Similar actions are carried out in each reporting period.
Starting from the current year, the NVOS calculation is carried out once during the reporting period.
Thus, the calculation of fees for pollution that enters the environment depends, among other things, on indexation coefficients (see below).
Resolution No. 913 reduced to zero the use of coefficients and standards related to the state of air, water bodies and soil, the special status of objects located in the Far North and regions of similar status. An additional coefficient of 2 has become additional, which indicates the territorial location in specially protected areas (at the federal level).
To calculate NVOS payments, you will need the following data:
- Pollution standards and limits established by official documents of Rosprirodnadzor (care should be taken to ensure that they are current on the date of assessment).
- Standard payment rates are approved by the Government of the Russian Federation.
- Coefficients that determine the final result, including in the context of waste disposal, the inflationary component (in fact, it is not currently used, but is present in the indexed rates), increasing rates 5, corresponding to the payment for excess pollution caused to the environment.
- Specific figures for emissions and discharges that distinguish the company’s activities during the reporting period can be obtained in the form of a memo from the authorized departments.
If the owner or tenant has not properly issued permission to operate facilities that negatively impact the natural environment, the waste mass is accepted as exceeding the limit.
For the current period (as well as for others), payment rates in rubles, which compensate for 1 ton of various pollution, are contained in official documents. Depending on the types and types of substances, damage is determined as follows:
Table 2. Payment for environmental damage - individual elements of the list
| Type of pollution | Payment for harmful influence on natural objects, rub./t. (rounded) |
|---|---|
| Air pollution: 1. Aztn elements. sour. | 1. The bet is 36.6 = 37. 2. The bet corresponds to 138.8 = 139. 3. The payment rate is 18,244.1 = 18,244. 4. The bet is 5,472,968.7 = 5,472,969. 5. Payment within the unit rate of 686.2 = 686. 6. Payment of the bet 45.4 = 45. |
| Pollution water pools and other objects: 1. Aluminum particles. | 1. The rate per unit is 18,388.3 = 18,388. 2. Unit payment 14,711.7 = 14,712. 3. Payment amount per unit. 1,983,592.8 = 1,983,593. 4. Unit payment rate 73,553,407. |
| Disposal of facility activity waste and consumer waste, which differ in hazard classes: 1. Class 1 – this group includes extremely dangerous types of waste pollution. | 1. The bet is 4,643.7 = 4,644. 2. Payment of the bet is 1,990.2 = 1,990. 3. The bet is 1,327. 4. The amount of payment per unit of waste is 663.2 = 663. 5. |
Let's consider numerical values that can reduce or increase the final cost of monetary compensation for damage to natural objects.
Table 3. Types of impacts with corresponding rates
| Option No. | Numerical values of coefficients | Types of negative influences |
|---|---|---|
| 1st | No effect = 0 | Waste that is included in hazard class 5 and is placed in rock voids ( this situation observed in the mining sector) |
| 2nd | 0.3 | This coefficient is applied if hazardous waste is delivered to specially equipped facilities and this placement corresponds to normal values |
| 3rd | 0.33 | If the disposed waste has acquired the penultimate 4th hazard class after neutralization (initial category - 2) |
| 4th | 0.49 | If the disposed waste belongs to the same fourth class after neutralization (initial category - 3) |
| 5th | 0.5 | If the disposed waste of classes 4 and 5 became such as a result of the disposal of harmful substances that were disposed of in previous periods |
| 6th | 0.67 | The indicated rate corresponds to the disposed waste of class 3, which was purchased this group after neutralization of waste of the 2nd group of harmful substances |
Payments for environmental damage are divided into 2 types. Basic payments are made within acceptable standards. The second type of payments for environmental pollution is differentiated and depends on the permissible values of the PNOLR.
Payments for pollution of natural objects that are impacted during operation are taken into account in a special waste management register that affects the state of the environment. For large facilities, it is not always easy to determine and calculate payment amounts. Software products make the task easier - in them the user can independently calculate the size of the tax assessment and prepare the required reporting. There are also special online services with which you can determine the amount to be paid.
The organization or private entrepreneur makes all calculations independently.
Example of calculating payment for harmful effects
Below is the simplest option, when the data has already been compiled into a common table and it is enough to analyze it. A simplified example reveals the essence of bets and odds and their impact on the size of the tax assessment amounts.
According to internal data of the Neomash enterprise, the organization produces emissions into the atmosphere while operating in a special zone of the Caucasus Mineralnye Vody subject to federal protection. This facility has a working chimney and a candle, which cause damage during operation.
Information on contamination is presented below.
Table 4. Information on emissions of Neomash LLC
| Name | Quantity (measured in tons) (including rounded value) | Tax payment rate, rub./t. according to the text of Resolution No. 913 (rounded) |
|---|---|---|
| Elements ox. nitrogen | 0,235 = 0,24 | The bet is 93.5 = 94 |
| Nitrogen elements diox-da | 0,437 = 0,44 | The bet is 138.8 = 139 |
| Oks. carbon | 0,125 = 0,13 | The bet is 1.6 = 2 |
| Methane pollution | 0,050 = 0,05 | The bet corresponds to the value 108 |
| Benzopyrene | 0,278 = 0,28 | The payment rate is 5,472,968.7 = 5,472,969 |
According to the payment generation mechanism presented above, the environmental damage expressed in NVOS payments can be calculated as follows:
(0.24 * 94) + (0.44 * 139) + (0.13 * 2) + (0.05 * 108) + (0.28 * 5,472,969) = RUB 1,521,574
Taking into account the increasing rate for activities in special natural area, the final amount to be charged will be twice as large: 2 * 1,521,574 = 3,043,148 rubles.
Video - How to calculate fees for negative environmental impact
Reporting on the activities of the enterprise in terms of payment of the tax assessment
Payment for pollution and reporting on how the enterprise’s activities affected the state of the environment and the amount of payments are associated with filling out a declaration, which is an established reporting form. In the current period, those individual entrepreneurs and companies that have a permit or license to conduct activities in pollution zones need to submit information on the NVOS.
Last year Rosprirodnadzor introduced new form reporting, according to which the report should be in the established format - you need to fill out the title page, calculate the final payment amount and enter the necessary information in subsequent sections, which in turn are divided into subsections.
In section 1, the final result is payment for emissions from stationary facilities. Subsections correspond to maximum permissible emissions and emissions that quantitatively exceed the limit values. Section 2 corresponds to emissions into water and the NVOS payment for this group. In section 3 you can find the calculation of payment amounts for the impact on natural objects of disposed waste, including subsection 3.1 includes data on municipal solid waste and the corresponding payment amounts.
It is not necessary to fill out all the points - this is only necessary for those sections that have a direct impact on the amounts of the tax assessment.
An example of entering information into a declaration template
LLC "Retta" is a manufacturer of meat products and natural meat - for this they use the capacity of the Luch-1000 plant with a capacity of 50 tons of finished product daily.
This enterprise belongs to objects that have a moderate impact on natural resources. The facility is located in Moscow at the address: 115404, st. XXXX, no. 10, no. 3.
To carry out pollution, the organization is guided by a permit for a period of 5 years and regulatory documents with a similar validity period - this allows it to carry out emissions.
According to 2017 data negative influence the object corresponded to the following characteristics:
- 2 tons of manganese elements were released into the atmosphere - this is not higher than the maximum permissible size specified in the standards. The rate can be taken from regulatory documents - according to the Decree of the Government of the Russian Federation, the payment for NVOS for 1 ton of air pollutant is 5,473.5 rubles.
- The sediment at water treatment plants did not exceed the limit and amounted to 4 tons. Payment for each ton of such pollution is 663 rubles. (rounded value).
Sedimentary elements were placed on a separate site in the Moscow Region at the address: 141613, Klin, st. XXXXXX, no. 55. It has state number NNNN in the register.
In the previous reporting year of 2017, Retta LLC invested in improving the environmental component of its activities:
- 1 thousand rub. – expenses incurred by the company to reduce harmful emissions.
- A similar amount was spent to ensure that the enterprise generated less waste.
As for the advance quarterly amounts, they amounted to:
- Regarding emissions into the atmosphere - in the amount of 1,234 rubles (these amounts were paid in quarters 1-3).
- Related to the receipt of waste at specially equipped sites - 234 rubles each in the 1st, 2nd and 3rd quarters.
When do you need to submit a declaration?
The reporting deadline is the same for everyone - information must be submitted to Rosprirodnadzor no later than March 10 of the year following the reporting year. However, in 2018, an exception was made for payers and extended until March 12. This is due to the fact that the reporting date falls on a weekend.
Annual payments are made no later than March 1 following the reporting period. Please note that within general rule the owner or tenant pays the amount in four installments - three quarterly advances and a final payment at the end of the year.
Only a representative of a small or medium-sized business can make a one-time payment.
Let's look at some of the features that we encounter in the process of generating reporting amounts.
The first feature is that a payment deadline that falls on a weekend or holiday does not mean that you can pay the amount later. In this case, you need to take care of payments in advance. The deadline for transferring advances is no later than the 20th day of the month following the 1st, 2nd and 3rd quarters, in the amount of ¼ of the fee for the previous reporting period calendar year. Therefore, in order to obtain information on the amounts of advances made to the tax assessment in 2018, it is necessary to raise information for 2017.
Below are the quarterly payment terms:
- For the 1st quarter of 2018 - no later than April 20, 2018.
- For the 2nd quarter of 2018, the advance payment is due no later than July 20, 2018.
- Advance amounts of the NVOS for the 3rd quarter of 2018 are transferred to the budget no later than October 19, 2018 (October 20 falls on a Saturday and the law does not provide for transfer to the next working day).
The second feature is related to the period of existence of the company. If it was not created in 2017 or did not carry out economic activity, in 2018 advances are not paid (this applies to subjects different types), and only at the end of the year the overall environmental impact is summed up, according to which the NVOS fee is paid.
Example of calculation and payment stages for Lima LLC
According to the data received about the business entity, LLC is not included in the group of medium and small entities. Within the framework of current legislation, Lima LLC must make advances during the year according to the general scheme. To obtain information about payments, you need to refer to the data for the previous year - in 2017, management transferred 60 thousand rubles. Therefore, in 2018, 15 thousand rubles will be transferred to the budget in each quarter.
As for the payment schedule, it is presented above.
At the end of 2018, the company’s employees contributed 65 thousand rubles to pay for the NVOS. Thus, the annual payment must be made no later than the 1st of March 2019. Its size is 20,000 rubles. and this amount is calculated as 65,000 rubles. (which corresponds to the annual tax assessment payment) minus 45,000 rubles. (3 quarterly payments listed based on information received in the previous reporting year).
What options are there for filing a return?
Reports can be submitted in electronic format using the services of the Rosprirodnadzor portal, or in paper form to those companies and private entrepreneurs that meet the requirements:
- The owner or tenant will not be able to provide an electronic signature.
- The size of the NVOS in the previous reporting year did not exceed 25 thousand rubles.
- The person who makes the payment does not have the technical ability to access the Internet.
On paper, the declaration can be sent by registered mail with an inventory. You can also send the form through a representative.
Along with the paper version, you need to prepare an electronic version - an electronic medium (for example, a flash drive) is enough to submit it. This is due to the operating mechanism of Rosprirodnadzor, which maintains an electronic data register and places only computer files there.
For those who transmit information via electronic channels, there is no need to duplicate the paper version of the declaration.
Instructions for entering data into sections and subsections of the reporting document are contained in the relevant information from Rosprirodnadzor posted on the website. The nature user module is a freely distributed software. All actions can be carried out while in the user’s personal account.
When transferring data, the natural resource user must comply with the required format if he fills out a declaration in third-party software.
What happens in case of delays?
If the data is not received by Rosprirodnadzor on time, officials will be fined 3-6 thousand rubles. For organizations it will range from 20 to 80 thousand rubles.
Are additional documents required for calculating payments?
Current legislation does not require the provision of related information for calculations in the NVOS declaration. In this case, Rosprirodnadzor may request, in order to verify the correctness of payment calculations, copies of documents such as:
- Agreement on lease or ownership of objects (this group may include premises, buildings, land plots for commercial and industrial purposes).
- Regulatory information for a specific organization.
- Waste transfer agreement.
- Documents that record the direct use of waste, etc.
This condition especially applies to large payers.
In some cases, representatives of Rosprirodnadzor may limit themselves to a certificate of production activity. Much depends on the territorial location of the units and specific local requirements. It is advisable to clarify additional information in the accounting department where the certificate of the type of pollution facility was obtained.
What those keeping records need to know
For accounting, the fee for environmental pollution is important because it affects the tax component in terms of income tax. The algorithm used here is as follows: within the limits of monetary amounts, NVOS payments are classified as material expenses, while excess payments are not taken into account when determining the tax base. This procedure also applies to the simplified system - as in the framework common system taxation, the accountant reduces the base by the size of the tax assessment within the normative limits.
In other words, the tax burden is related to the amount of emissions and waste in cases where the activity of an object has an unnecessarily negative impact on natural objects. The accounting department classifies the remaining payments as other expenses that are not included in the calculation of the tax amount (this also includes penalties for late payment).
Conclusion
The transfer of NVOS payments is compensation for the harmful effects of industrial complexes and the activities of private entrepreneurs on surrounding natural objects. Payments received by the budget go towards the construction of treatment facilities, the introduction of new energy-saving technologies, and the development of new ways to reduce waste and emissions, which are strategically important for each industry. By receiving funds from hazardous enterprises, the state carries out a regulatory function.
Payment for environmental impact is carried out quarterly or once a year - it depends on the type of organization. Both for the transfer of payment amounts and for the transmission of reporting information there are specific established deadlines which must be followed to avoid penalties. You should remember the periods that fall on holidays and weekends and take care in advance so as not to be late in making an advance payment and filling out reports.
The activity of an enterprise is a complex system, so for correct calculation you can use a special software. At large factories, its use is an urgent necessity, since the composition of the complex can change, as well as the categories of various objects. In general, to simplify the mechanism for compiling data and sending reports, you can also use the capabilities of the Rosprirodnadzor portal, on whose website you can find detailed instructions on filling out the tax return payment declaration.
Check all additional information preferably at the place of registration of the object in terms of belonging to a particular hazard class. For failure to provide information about objects that negatively impact the environment, owners and tenants will face penalties. It should be clearly understood that the commissioning of a particular production capacity must be followed by a record of the facility with the assignment of an individual number. Each of them is reflected in the electronic file cabinet of Rosprirodnadzor and requires timely reporting on limits, standards, excesses, specific amounts to be accrued, etc.
However, environmentalists alone cannot cope with such a negative state of affairs, so the state is introducing a fine for environmental pollution in 2019 in order to somehow punish unscrupulous producers and cope with their lawlessness, preventing it in the early stages.
- Classification of harm to nature
- Environmental Spheres:
atmosphere;
soil;
water. - Fine for illegal discharge of pollutants
Classification of harm to nature
Ecologists distinguish four classifications of environmental pollution based on their sources. Among them:
1. Physical – radiation, heat, noise, etc., which leads to a change in certain characteristics in the environment.
2. Mechanical - huge piles of garbage all over the world.
3. Biological - the source is living organisms that harm the environment as a result of anthropogenic activities or for natural reasons.
4. Chemical – leads to a change in the basic composition of resources, in which the content of harmful substances increases chemicals penetrating into the environment.
Environmental Spheres
The environment is divided into: soil, atmosphere and water. Each of these areas is subject to pollution and it doesn’t matter whether we are talking about Russia or another country - environmental problem is everywhere, regardless of its location.
Atmosphere
The gaseous shell is involved in the process of determining the climate and thermal background of the planet. Its composition is constantly changing and today is partly determined by factors of human economic activity.
Main sources of harm:
- transport;
- thermal and power plants;
- enterprises involved in the chemical industry;
- forest fires, burning of garbage and waste.
Soil
Negative influence factors human hands They also harm the thin layer of the lithosphere, where the exchange process between inanimate and living systems occurs. How the damage is caused:
- construction of roads and various structures;
- mining;
- abundant use of fertilizers and chemical poisons to remove weeds and pests;
- car exhaust contains lead, which poisons organisms that live in the soil;
- excessive plowing;
- power plant operation and radioactive fallout;
- draining liquid waste from enterprises.
Water
Today the water shell is heavily polluted. Bottles floating on the surface of the water and oil spills are only superficial problems that are visible to the naked eye, and it is difficult to imagine how many of them there really are.
Pollution can be natural, due to floods and mudflows, or unnatural, under the influence of human factors.
Impact example:
- sewage;
- enterprises chemical industry;
- acid rain;
- farms;
- oil platforms and fisheries;
- household waste in populated areas;
- thermal (CHPs use water to cool turbines, draining the heated water into a reservoir).
Information for legal entities
Harm to the environment is not an unpunished activity for enterprises. According to Federal Law No. 7 (Article 16) “On Environmental Protection”, a fee for harmful effects is charged to all organizations and individual entrepreneurs, without exception, that work in areas that harm the environment.
Types of harmful effects:
- discharge of waste from consumption and production;
- air pollution from mobile and stationary sources;
- release of pollutants into underground and surface water collection areas and water bodies;
- other types of harm to nature: vibration, noise, radiation, electromagnetic waves(there is no need to pay for this type of influence).
To obtain a permit for harmful emissions, each enterprise must have the following documents:
