Calculation of fees for negative environment. Discharges of pollutants into water bodies

Negative impact on environment must be controlled by the state in order to avoid environmental disasters. The inability to exclude environmental management as a whole is the reason why the authorities are developing a scheme for collecting payments from environmental facilities that harm the environmental situation within the territory of the state. One of the schemes for compensating for negative impacts is the fee for the 2018 NVOS.

Download valid form Declarations for calculating fees for tax assessments can be made using .

Enterprises providing negative impact to nature, to state order undertake to compensate it by paying certain amounts to the state budget. The calculation of the fee for the tax assessment for 2018 occurs through the use of special rates, standards, coefficients, as well as certain limits that determine whether this enterprise polluting the environment or not.

Such a fee, naturally, cannot change the destructive impact on nature, but has a supporting effect within the state for the development of technologies to prevent negative impacts, as well as to neutralize existing ones.

How do they pay?

The calculation of fees for negative impacts is carried out for each type separately, and then the results obtained are summed up. This makes it possible to display the total amount for the enterprise, which is paid to Rosprirodnadzor. It is worth noting that for payment various categories influences, different BCCs are used, which you should be careful with in order to avoid shortcomings, as well as incorrect crediting of payments made by the business entity.

Payment is made in total terms through a bank branch. Accordingly, as a result of the completed payment order, the entrepreneur receives a receipt, which he provides along with the NVOS report for 2018.

It is worth noting that the calculation of the fee for negative impact is made on the basis of the results obtained for the previous year and is carried out using advance payments, and at the end of the reporting period a recalculation is made and the balance is paid. Advance payments are made quarterly, except for the last quarter of the year.

Advances are paid by the 20th day of the month following the reporting quarter. The exception is the last annual quarter of the year, or rather the balance for the billing period, which must be paid before March 1 and the payment receipt must be attached to the payment documents. In the previous year, this was the NVOS Calculation, which contained data not only on the production business facility, but also a detailed calculation of the negative impact on the environment.

Who submits the NVOS calculation and pays the fee

The NVOS is required to calculate and pay for those business entities that have a negative impact on nature, that is, those that have hazardous business entities at their disposal. The calculation of the fee for the negative impact of 2018 is required to be made by production facilities that this year worked with atmospheric emissions, water emissions, and the production of various hazardous wastes.

• Industries that can emit mercury vapor, ammonia, etc. into the atmosphere.
• Industries that use water for production processes and dumping it into sewerage or natural water bodies.
• Production facilities that, upon registration with Rosprirodnadzor, were assigned a certain type of waste and a rate for it.

The calculation of the NEE in 2019 will be accompanied by the use of a new coefficient of 2, as well as the rates that the government assigned per unit of emissions certain type waste.

Watch the innovations in paying the tax assessment in this video:

Reporting

Payment for a negative VOS will be accompanied by the submission of a reporting document. If earlier it was called that - Calculation, then in 2016 it will be a Declaration, which contains data not only directly on the business facility, but also on the areas that it pollutes, as well as explanatory calculations for each type of emitted pollution. New form will consist of several parts, but as a whole will display the full amount of payment. The 2018 NVOS report form will be submitted before the first of March, along with receipts confirming the payment made.

So, the final day for payment and submission of the NVOS reporting for 2018 is March 10, 2018. If the entrepreneur does not submit the reports for consideration before this time or does not pay the required amount, then legal proceedings may arise.

Commentary to the Letter of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36/3591: on exemption from fees for negative impact on the environment.

As stated in Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (hereinafter referred to as Law No. 7-FZ), fees for negative impact on the environment are charged for the following types:

emissions of pollutants into the atmospheric air from stationary sources;

discharges of pollutants into water bodies;

waste disposal.

According to the degree of harm, objects that have a negative impact on the environment are divided into four categories.

By virtue of paragraph 1 of Art. 16.1 of Law No. 7-FZ, legal entities and individual entrepreneurs conducting economic or other activities exclusively at Category IV facilities are excluded from the list of persons obligated to pay fees for negative impacts on the environment. The legislator includes offices (office buildings) in this category of objects.

At the same time, the Criteria for classifying objects into the appropriate category are approved by Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029. The category is assigned when objects are registered with the state (clauses 3, 4 of Article 4.2 of Law No. 7-FZ) that have a negative impact on the environment , the fact of which is certified by the issuance of an appropriate certificate to the organization (or individual entrepreneur). A category once assigned to an object can be changed when information about the object is updated.

Thus, legislation currently not provided charging fees for those established in Art. 16 of Law No. 7-FZ types of negative impact on the environment from legal entities and individual entrepreneurs operating exclusively at category IV facilities. Let us remind you that this exemption has been in effect since January 1, 2016 (Article 12 of the Federal Law of July 21, 2014 No. 219-FZ). The specified objects in accordance with clause 6 of Part IV of the Criteria include objects that simultaneously meet the following criteria:

– 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 Wastewater V centralized systems 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 household needs, as well as the absence of discharges of pollutants into the environment.

According to Rosprirodnadzor officials, typical examples of these objects are office rooms, schools, kindergartens, etc. (see Letter dated September 29, 2016 No. AA-03-04-32/20054). Let us remind you that it is Rosprirodnadzor that monitors the correct calculation and timely payment of payments for negative impacts on nature (including environmental fees) (clause 3 of Decree of the President of the Russian Federation dated June 23, 2010 No. 780). The said department is also vested with the right to provide clarifications on issues of calculation and payment of such payments, which it does quite regularly.

In this regard, we invite you to pay attention to the explanations given by Rosprirodnadzor in Letter No. AS-06-02-36/3591 dated February 21, 2017, regarding the implementation of the rules on exemption from fees for negative environmental impacts. Let’s make a reservation right away that they are not given in favor of environmental tax payers and are an example of the dubious logic of official bodies.

Verbatim, the authors of the commented letter indicated the following: if a legal entity or individual entrepreneur hassimultaneously objects of category IV and objects belonging to other categories, certain legislation(I, II, III), fees for negative impact on the environment are calculated and paid for all objects, including objects of category IV.

What they said obviously must be understood this way. If a business entity has several objects belonging to category IV, then there is no need to pay a fee for the negative impact on the environment, since these objects cause minimal harm to the environment. However, if a subject has at least one more harmful object (classified as category I, II or III), all objects without exception (including those belonging to category IV) immediately become sources that cause irreparable harm to the environment. This means that their owner, according to Rosprirodnadzor officials, must pay a fee to compensate for such a negative impact on the environment for all these objects.

Meanwhile, the above-mentioned legislative norms do not contain such a condition. The exemption provided for in paragraph 1 of Art. 16.1 of Law No. 7-FZ is unconditional. Therefore, the conclusion made by Rosprirodnadzor officials in the commented letter clearly contradicts the letter of the law. In our opinion, if an economic entity has several pollution objects, one of which belongs to the category “office buildings,” it must pay for everything except the last one. However, such an approach to resolving this issue may lead to disputes with officials of the territorial branch of Rosprirodnadzor, who are obliged to take into account the position of the central agency. It is not for nothing that at the end of the commented letter there is an indication that clarifications from territorial authorities containing a different legal position, subject to removal from the official websites of territorial bodies on the Internet.

And further. As mentioned earlier, the assignment of a particular category to an object is carried out when objects that have a negative impact on the environment are registered with the state (clauses 3, 4, article 4.2 of Law No. 7-FZ).

In this regard, the question arises: is it necessary to register with the state an office (office building) that causes minimal harm to the environment in order to legally apply fiscal preferences?

The Letter of Rosprirodnadzor dated October 14, 2016 No. OD-06-01-35/21270 provides the following explanations: exemption of legal and individual entrepreneurs carrying out economic and (or) other activities exclusively at category IV facilities from calculating and paying fees for the negative impact on environment possible only after assigning the appropriate category to the object . In other words, an organization (or individual entrepreneur) can exercise the right to be exempt from paying environmental fees only if the certificate of state registration of the object indicates that this object belongs to category IV.

In Letter No. AS-06-02-36/3591, Rosprirodnadzor officials again touched upon this question. They emphasized that the current legislation there is no obligation placing objects that have a negative impact on the environment on state registration, which do not belong to objects of categories I, II, III and IV. That's why, if the facility generates production and consumption waste, but there are no other types of negative impact on the environment specified in the Criteria (clause 6 of the Criteria), such a facility is not subject to registration as an facility that has a negative impact on the environment (not included in the state register of objects, an application for registration is not submitted).

Taking into account the above, it turns out that office buildings, which, by virtue of clause 1 of Art. 16.1 of Law No. 7-FZ refer to objects of category IV (that is, causing minimal harm to the environment), they still need to be registered with the state. It's hard to argue with this. Indeed, only if the owner of an office (office building) has a certificate of state registration will he be able to exercise his right to apply for an exemption from paying environmental fees. There is no other alternative way to prove (besides obtaining the designated certificate) that the object belongs to category IV.

Meanwhile, a few months earlier (more precisely, on December 1, 2016), Rosprirodnadzor published information on its website, from which it followed that most offices do not need to be registered with the state, since they have minimal negative impact on the environment. The department cited the following arguments to support this position. The actual generation and accumulation of waste at a facility are not criteria for classifying it into any of the four categories of negative impact on the environment. And the application for registration of an object with state registration provides only information about the disposal of waste at this object. Therefore, if an organization (for example, an office, school or kindergarten) generates waste , But does not carry out activities related to their placement independently and does not have other types of negative impact on the environment specified in the Criteria, then such an organization has an object of negative impact on the environment not defined . In other words, according to officials, most office buildings generally do not relate to objects that have a negative impact on the environment. Therefore, the owners of these offices do not have to register them with the state.

However, the attractiveness of the stated position is offset by its controversial nature. After all, from the norm established by paragraph 1 of Art. 16.1 of Law No. 7-FZ, it clearly follows that entities will be able to obtain exemption from environmental payments only when carrying out activities at Category IV facilities. And the fact that an object has been assigned this category is confirmed only by a certificate of state registration and nothing else.

Calculate the fee for negative environmental impact (NEI) separately for each type of pollution - air emissions, water discharges, waste disposal.

Business entities calculate and transfer fees only at the end of the year clause 3 art. 16.4 of Law No. 7-FZ.

If your company is not small or medium-sized, you must pay advance payments throughout the year - for the 1st, 2nd and 3rd quarters. Each advance payment is equal to 1/4 of the previous year's payment clause 3 art. 16.4 of Law No. 7-FZ.

Calculate the fee payable at the end of the year using the formula:

If the result is negative, then the difference is the amount of overpayment, which you can return or offset against future payments for the tax assessment. clause 36 of the Rules for calculating and collecting fees.

Calculation of annual fees for air emissions or water discharges

Calculate the fee for each NVOS facility for which a permit for emissions or discharges has been obtained from Rosprirodnadzor.

For calculation you need clause 2 art. 16.2 of Law No. 7-FZ:

• your internal records of actual emissions or discharges pp. 2, 3 art. 67 Law No. 7-FZ;
• standards, limits and temporarily permitted emissions or discharges established in the permit clause 6 art. 23.1 of Law No. 7-FZ, Letter of the Ministry of Natural Resources dated November 30, 2018 No. 12-50/09939-OG;
• charge rates for air emissions or water discharges. When calculating fees for territories and objects that are under special protection, multiply the rate by 2 clause 2.

Calculate the fee separately for each harmful substance, and then add up the results.

If actual emissions or discharges do not exceed the standard, calculate the fee using the formula clause 4 art. 16.2 of Law No. 7-FZ, paragraph 3 of Art. 10 of Law No. 404-FZ, paragraph 8 of Art. 11 of Law N 219-FZ:

If actual emissions or discharges exceed the standard, but do not exceed the temporarily permitted emissions or discharges:

calculate the fee within the standard using the formula:

and a fee for excess emissions or discharges according to the formula:

Payments for emissions or discharges in excess of those temporarily permitted are calculated in a similar manner. But the rate increases not 5, but 25 times.

Example. Calculation of air pollution charges

Data on emissions for 2019, standards and rates are shown in the table.

Manganese emission fee - RUB 11,384.88. (RUB 5,473.5/t x 1.04 x 2 t).

Fee for magnesium oxide emissions - RUB 1,699.78, including:

• within the standard - 283.30 rubles. (RUB 45.4 x 1.04 x 6 t);
• above the standard - RUB 1,416.48. ((12 t - 6 t) x 45.4 rub/t x 1.04 x 5).

The total amount of the fee is RUB 13,084.66. (RUB 11,384.88 + RUB 1,699.78).

Calculation of annual fees for waste disposal

For calculation you need clause 2 art. 16.2, art. 24 Law No. 7-FZ, Information from the Ministry of Natural Resources:

• data on the actual amount of disposed waste;
• waste disposal limits approved for the organization by Rosprirodnadzor clause 5 of the Procedure for developing limits;
• fee rates. When calculating fees for territories and objects that are under special protection, multiply the rate by 2 clause 2 of Government Decree No. 913 of September 13, 2016. In some cases, rates are applied with a reduction factor.

Calculate the fee separately for each type of waste.

If the actual amount of waste does not exceed the limit, calculate the fee using the formula clause 1 art. 16.3 of Law No. 7-FZ, clause 8 of Art. 11 of Law N 219-FZ:

If the actual amount of waste exceeds the limit:

calculate the fee for waste disposal within the limit using the formula:

and a fee for over-limit placement according to the formula:

Example. Calculation of fees for waste disposal

Data on waste limits and the amount of disposed waste for 2019 are shown in the table.

Fee for disposal of soil waste - RUB 2,758.92. (663.2 rub/t x 1.04 x 4 t).

How does Rosprirodnadzor recommend calculating fees for negative environmental impact for 2017? By what date and to what details should the payment be made in 2018? Is it necessary to submit reports on such payments to Rosprirodnadzor? Will you find answers to these and other questions in this article?

Who should pay the pollution fee?

Dangerous objects

Based on the results of 2017, all organizations and individual entrepreneurs who use facilities that have a negative impact on the environment as part of their business must pay for environmental pollution. Moreover, the obligation to pay a fee applies to all organizations and individual entrepreneurs using any of the provided Tax Code Russian Federation taxation systems (USN, UTII, OSNO, etc.).

Keep in mind that the obligation to pay a fee for environmental pollution does not depend on the ownership of the object of negative impact. Therefore, the fee for 2017 must be paid by those who actually operate such a facility (for example, tenants).

An organization or individual entrepreneur operating objects with a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, for each object you need to submit an application in the form approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554.

Exception

The legislation of the Russian Federation provides for an exception for those who are not obliged to pay a fee for a negative impact (clause 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ). It covers companies and individual entrepreneurs that operate only at sites of hazard category IV. These are objects on which:

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

How can I find out whether an organization or individual entrepreneur must pay a fee for environmental pollution based on the results of 2016? Let me explain. Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, if you do not know which category is assigned to your objects, contact Rosprirodnadzor and clarify information about the hazard class of your objects.

Calculation of pollution charges

Controls the correctness of the calculation of fees for negative environmental impacts and the timeliness of its transfer to the budget federal Service for supervision in the field of environmental management (Rosprirodnadzor). This follows from the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995.

From September 23, the old procedure for calculating payments for environmental pollution is no longer valid. The Government of the Russian Federation, by resolution of September 13, 2016 No. 913, canceled resolutions of November 19, 2014 No. 1219 and of June 12, 2003 No. 344, where the calculation rules were prescribed. We reported this in the article "".

Payment deadline for 2017

Organizations and individual entrepreneurs (not small and medium-sized businesses) had to make advance payments for environmental pollution in 2018 based on the results of each quarter. The payment deadline is no later than the 20th day of the month following the reporting quarter. There is no need to transfer payment for the fourth quarter of 2017.

Advance payment for each quarter of 2017 is equal to 1/4 of the payment amount for the previous year. For example, the fee for 2017 was 190,000 rubles. This means that in 2017 it was necessary to transfer the following advance payments (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ)

• for the 1st quarter - no later than April 20, 2017 - 47,500 rubles;
• for half a year - no later than July 20, 2017 - 47,500 rubles;
• for 9 months – no later than October 20, 2017 – RUB 47,500.

All organizations and individual entrepreneurs must transfer the total amount of payment for the negative impact on the environment for 2016 to the budget no later than March 1, 2017 (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).

Advance payments in 2018: terms

If we talk about 2018, the deadlines for making advance payments for negative environmental impacts are as follows:

• for the 1st quarter - no later than April 20, 2018 - 47,500 rubles;
• for half a year - no later than July 20, 2018 - 47,500 rubles;
• for 9 months – no later than October 20, 2018 – RUB 47,500.

The total total amount of the pollution charge for 2018 will be required to be paid no later than March 1, 2019.

The fee for negative environmental impact includes:

• quarterly advance payments;
• the total amount of the fee that needs to be transferred to the budget at the end of the year.

Quarterly advance payments are made by all payers (except for small and medium-sized businesses). Deadline – no later than the 20th day of the month following the reporting quarter. There is no need to transfer payment for the fourth quarter. The advance payment for each quarter is equal to 1/4 of the payment amount for the previous year.

Determine the amount of the additional payment at the end of the year as the difference between the amount of fees accrued for the year and the amount of advance payments transferred to the budget during the year. This amount must be transferred to the budget no later than March 1 of the year following the reporting year (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).

For example, the fee for 2016 was 120,000 rubles. This means that in 2017 it was necessary to list:

• no later than April 20 – 30,000 rubles;
• no later than July 20 – 30,000 rubles;
• no later than October 20 – 30,000 rubles.

The fee amount calculated based on the results of 2017 is 140,000 rubles. This means that no later than March 1, 2018, the organization must transfer to the budget a fee for environmental pollution in the amount of 50,000 rubles. (RUB 140,000 – RUB 90,000).Small and medium-sized businesses that are exempt from quarterly advance payments shall transfer the entire amount of payment for the year to the budget at a time no later than March 1 next year(letter of Rosprirodnadzor dated April 11, 2016 No. AS-06-01-36/6155).

How to pay pollution fees in 2018

In 2018, make payment orders for the transfer of fees for environmental pollution according to general rules(as for paying taxes and insurance premiums). Please keep in mind that send the fee amounts to the bank in one payment order (without distribution between budgets) to the accounts of territorial departments of the Federal Treasury (letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-06-06-04/1). When filling out payment orders, indicate the KBK of Rosprirodnadzor: it is the administrator of budget revenues in the form of fees for environmental pollution (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

In 2018, the BCC for payment of fees for negative impacts on the environment is 048 1 12 010x0 01 6000 120 where X depends on the type of environmental pollution.

It can be assumed that a fee “for the disposal of production and consumption waste” should be paid for household and office waste. However, the activity itself, which results in the generation of household and office waste, is not a reason for registration with Rosprirodnadzor. If an organization or individual entrepreneur does not have objects of negative impact on the environment, there is no need to register with Rosprirodnadzor. Rosprirodnadzor does not register all organizations and individual entrepreneurs in a row, but only those that have “negative” objects. If there are no such objects, then you do not need to pay a fee for garbage.

On April 11, 2016, an explanatory letter from Rosprirodnadzor No. AS-06-01-36/6155 “On payment for the NVOS” was issued, clarifying the procedure for submitting the NVOS for 2017:

• The deadline for paying the NVOS for 2017 is March 1, 2018
• It is important for everyone (except small or medium-sized businesses) to ensure that 1/4 of the amount for the year (last) every quarter was paid to the corresponding BCP (separately for waste, emissions and discharges). The amount of the fee should be based on actual (not accrued) payments for the 1st - 4th quarter of 2015. For small and medium-sized businesses in 2017 everything is unchanged: You need to submit a declaration once a year.
• In case of overpayments, funds can be offset against future payments or returned to the payer.
• At the end of the year until March 1, 2018, all households. Subjects pay the NVOS fee in accordance with the main Federal Law No. 7 “On the protection of environmental protection”.
• There are no reporting submissions during 2017 (payments only). The declaration of payment of the fee must be submitted by March 10, 2018.
• The NVTS is not charged if waste is disposed of at waste disposal sites without a negative impact on the environment.
• Regardless of whether the waste disposal facility is included in the state register of waste disposal facilities, payment for the negative impact on the environment is made. There are plans to adopt a resolution of the Government of the Russian Federation with a procedure for excluding NVOS.

December 21, 2015 State Duma The Federal Assembly of the Russian Federation has been adopted the federal law“On amendments to the Federal Law “On Environmental Protection” and certain legislative acts Russian Federation" The law determines how impact fees will be charged in 2016.

Main provisions of the Federal Law:

• deadline changed, before the onset of which it is necessary to carry out activities for the collection, transportation, processing, disposal of waste of I - IV hazard classes until July 1, 2016.
• introduced coefficient 0.3 when disposing of production and consumption waste generated in own production, within the established limits for their placement at waste disposal sites owned by legal entity or individual entrepreneur on the right of ownership, or otherwise legally and equipped in accordance with established requirements
• installed quarterly advance payments(except for the fourth quarter) fees for NVOS; payments are made no later than the 20th day of the month following the last month of the corresponding quarter of the current reporting period, in the amount of one-fourth of the amount of the fee for negative environmental impact paid for the previous year. This provision does not apply to small and medium-sized businesses.

The negative impact fee in 2016 must be paid to:

For the 1st quarter of 2016 until April 20, 2016

For the 2nd quarter of 2016 until July 20, 2016 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

For the 3rd quarter of 2016 until October 20, 2016 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

For the 4th quarter of 2016 until March 1, 2017 in the amount of one fourth of the amount of the fee for negative environmental impact paid in 2015.

In this case, the declaration of payment for the 2016 tax assessment must be submitted before March 10, 2017

Payment for negative impact on the environment- an established concept, which is understood as quarterly cash payments from enterprises and individuals harmful environmental footprint in favor of the state.

Types of negative impact

1. Disposal (disposal, neutralization) of waste
2. Pollution water bodies(discharge to surface and underground sources)
3. Harmful emissions into the air from stationary sources (mobile ones excluded since 2015)

If the company has at least one type of pollution, then the law obliges payment for the negative impact on the environment. Regulatory law - No. 632-FZ dated 08/28/1996.

Let's take a closer look at what each type of negative impact includes.

1. Disposal of production and consumption waste

The law defines accommodation as storage and burial. First, the waste is stored (collected, accumulated) in a certain place, and then goes to disposal (the final destination is, as a rule, a landfill). These two stages can be separated in time, but both provide for contributions to the budget.

The NVOS payment is not made for waste that is subject to processing (disposal) and further use.

2. Discharges of pollutants into water bodies

If the enterprise has a pipe through which water mixed with waste flows into a reservoir, the quality of the water in this reservoir sharply deteriorates or causes damage coastline bottom or wellbore, then this qualifies as a discharge of pollutants.

There are organized and unorganized sources. This applies to both water discharges and air emissions. In both cases, unorganized sources are those for which it is impossible to measure the power and volume of harmful discharges/emissions. Instead of measurements, a calculation method based on average indicators is used.

3. Harmful emissions into the air

By analogy with discharges, harmful emissions mean harmful substances, propagating through the atmosphere. The source of emissions can also be organized or measurable, like a pipe in a boiler room. Or it can be unorganized: dust from production windows, aerosol spread of chemicals. fertilizers, etc.

From 01/01/2015 for emissions arising from vehicles, i.e. from mobile sources, fee not charged(see official letter). Contributions transferred to the budget for mobile emission sources for the 1st and 2nd quarters of 2015 can I return. A letter from Rosprirodnadzor No. AA-06-01-36/13498 must be attached to the application (see below).

Changes in the calculation of fees for negative impact in 2015

Payment for harmful emissions from mobile sources from January 1st 2015 not charged. Also produced recalculation of increasing coefficients for NVOS.

Due to inconsistency, regional branches of Rosprirodnadzor at the beginning of 2015 refused to accept fee calculations without taking into account mobile sources. A new letter has now been issued confirming the abolition of fees for mobile sources. This letter AA-06-01-36/13498 dated August 3, 2015 can be attached to the fee calculation:

Deadlines for payment of fees for negative impact

20 days after the end of the reporting quarter - this is the deadline when the amount of cash payments must be calculated and listed to the budget (for the Northwestern region this is the Department of Rosprirodnadzor for the Northwestern Federal District).

Calculation of fees for negative impact

The following parameters are taken into account in the calculation:

1. Volume of waste over the period (degree of environmental impact)
2. Waste hazard class (we pay the most for waste of class 1, less for class 5)
3. Type of waste management (payment goes for waste disposal)
4. Availability regulatory documents on ecology. If not, increasing coefficients are introduced.

Impact Fee Ratio

When calculating the amount of payment for the NVOS, they are guided by the payment standards prescribed in the resolution of the Russian Federation. According to this document are introduced increasing and decreasing coefficients depending on the situation with the source of pollution.

If there are environmental violations, the formula is multiplied by the number:

Now the benefits of annual registration are clear, because the presence of these documents allows you to reduce the amount of fees five times.

Also set for 2015 new inflation rates, to which you need to change last year’s values:

Responsibility for failure to pay fees for negative impact

Article 8.41 (Administrative Code of the Russian Federation dated December 30, 2001 No. 195-FZ) establishes penalties for non-payment of the contribution:

• 50-100 thousand rubles - legal entities

Article 8.5 for deliberate concealment of information about the state of the environment:

• 3-6 thousand rubles - to officials
• 20-80 thousand rubles - legal entities

In any case, the obligation to pay the fee for the NVOS remains.

Nature user module

The state is simplifying the mechanism for calculating fees for tax assessments. Direct payment calculation is done through Nature user module- a program through which in electronic format payment transactions can be carried out.

Interface of the nature user module

The module can be downloaded from the Rosprirodnadzor website (http://rpn.gov.ru/node/5523). If you already have it installed, you should update to the latest version.

The module interface resembles 1C. The module itself contains help that simplifies the work.

In addition to calculating fees for negative impacts, the module allows you to submit electronic reports 2-TP Waste, and reports from small and medium-sized businesses.

Initial data for calculating fees through the environmental user module

1. Name of the organization
2. Legal address (incl. index)
3. Main activity of the organization
4. Phone number
5. Full name, exact position of the manager
6. Full name, exact position of the manager separate division, certified copy of power of attorney
7. Full name of the chief accountant
8. Full name of the accountant of a separate division of the organization; certified copy of power of attorney
9. Actual address of the site (incl. index)
10. OKATO sites
11. Release permit (notarized copy)
12. Reset permits (notarized copy)
13. Limits on waste disposal (notarized copy)
14. Certificate of fuel consumption for the period by mobile and stationary objects with the organization’s seal
15. Certified copies of documents for the reporting period: waste certificate, control coupons and reconciliation certificates, etc.
16. Agreements for the removal and handling of waste, licenses of performing organizations (notarized copies of documents)
17. Laboratory research protocols (for VAT project); laboratory accreditation certificate.

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