FEE FOR NEGATIVE IMPACT ON THE ENVIRONMENT
According to Art. 16 of Federal Law No. 7 “On Environmental Protection” of January 10, 2002, fees for negative impacts on the environment are charged for the following types:
- emissions of pollutants into the atmospheric air from stationary sources (hereinafter referred to as emissions of pollutants);
-discharges of pollutants into water bodies (hereinafter referred to as discharges of pollutants);
-storage, burial of production and consumption waste (waste disposal).
Payment for negative impact on the environment is subject to crediting to the budgets of the budget system of the Russian Federation in accordance with the budget legislation of the Russian Federation.
PROCEDURE AND DATES FOR PAYMENT OF PAYMENT
In accordance with paragraph 3 of Art. 16.4 of the Federal Law of January 10, 2002 No. 7-FZ (as amended on December 29, 2015) “On Environmental Protection” from January 1, 2016, payment for negative impact on the environment calculated based on the results of the reporting period in the manner established by Article 16.3 of this Federal law, taking into account the adjustment of its size, is made no later than March 1 of the year following the reporting period.
Persons obliged to pay fees, with the exception of small and medium-sized businesses, make quarterly advance payments (except for the fourth quarter) 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.
Late or incomplete payment of the fee for negative impact on the environment by persons obligated to pay the fee entails the payment of penalties in the amount of one three hundredth of the key rate of the Bank of Russia in effect on the day of payment of the penalties, but not more than two tenths of a percent for each day of delay .
Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay a fee for the negative impact on the environment, starting from the next day after the end of the relevant period specified in clause 3 of Art. 16.4 No. 7-FZ dated January 10, 2002.
Thus, starting with payments for the negative impact on the environment for the 1st quarter of 2016, when issuing payment orders and filling out the remaining sections of the order, it is mandatory to also fill out the following fields of the payment order:
field “106” – TP (Indicate the indicator of the basis of payment. In this case, it has the value “TP”, indicating payments for the current year (clause 7 of Appendix No. 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n)
field “107” - KV.01.2016 or GD.00.2016 (Indicate the value of the reporting period indicator, which is used to reflect the frequency of payment of fees for negative environmental impact. This indicator consists of 10 characters, including dividing points (clause 8 of Appendix No. 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n): - the 1st and 2nd digits of the indicator indicate the frequency of tax payment (“KV” is the code for quarterly payments, “GD” is the code for annual payments); - the 4th and 5th digits - quarter number for quarterly payments (“01”, “02”, “03”, “04”), for annual payments (“00”); - 7th - 10th digits - year for which payment (“2016”); - 3rd and 6th characters - dividing dots)

Indexation coefficients of fees for negative environmental impact for 2016
PAYMENT OF FEE AT THE LOCATION OF THE ACCOMMODATION PROPERTY
In accordance with Art. 16.4 of the Federal Law of January 10, 2002 No. 7-FZ (as amended on December 29, 2015) “On Environmental Protection” from January 1, 2016, fees for the disposal of production and consumption waste are paid by persons obligated to pay the fee at the location of the accommodation facility production and consumption waste.
Thus, when issuing payment orders, it is necessary to indicate the following payment details and OKTMO of the municipality in whose territory the waste disposal facility is located.
If waste disposal is carried out at several sites, then it is necessary to draw up an appropriate number of payment documents indicating specific amounts and the corresponding OKTMOs that must be paid in accordance with the primary documents confirming waste disposal.
Waste disposal facilities located on the territory of the Leningrad Region, included in the State Register:

Name of operating organization	Nearest town	OKTMO of the municipality on the territory of which the object of negative impact is located	Object No. in GRRORO
	village Kuti, Kiselninsky rural settlement, Volkhov district, Leningrad region	41609471	47-00007-Z-00479-010814
188800, Leningrad region, Vyborg, st. Komsomolskaya, 1a
OJSC Management Company for Waste Management in the Leningrad Region	Der. First of May, Kingisepsky district, Leningrad region.	41621404	47-00011-Z-00592-250914
OJSC Management Company for Waste Management in the Leningrad Region	Slantsy Slantsevsky district, Leningrad region	41642101	47-00026-Z-00592-250914
OJSC Management Company for Waste Management in the Leningrad Region	Pos. Tractor Priozersky district, Leningrad region	41639436	47-00027-X-00592-250914
LLC "AUTO-BEKUT"	village Mshinskaya	41633440	47-00009-Z-00479-010814
188268, Leningrad region, Luzhsky district, pos. Mshinskaya, st. Komsomolskaya, 3
LLC "Blagoustroistvo"	Novaya village	41603102	47-00010-Z-00479-010814
187660, Leningrad region, Pikalevo, Leningradskoe highway, 78
LLC "Blagoustroistvo"	Boksitogorsk	41603101	47-00012-X-00592-250914
187600, Leningrad region, Pikalevo, Leningradskoe highway, no. 78
LLC "Poligon Solid Waste"	Village No. 13 Vsevolozhsky district	41612442	47-00013-Z-00479-010814
188669, Leningrad region, Vsevolozhsk district, Lepsari village
LLC "PROFSPETSTRANS"	Zakhonye village	41606420	47-00014-Z-00479-010814
188410, Leningrad region, Volosovo, st. Stroiteley, 25
LLC "Spetsavtotrans"	village Kungolovo	41648101	47-00002-Z-00592-250914
187000, Tosno, Boyarova St., 16-A
CJSC "Promotkhody"	village Myaglovo quarry	41612416	47-00007-Z-00592-250914
198323, St. Petersburg, Volkhonskoe highway, 109
LLC "Novy Svet-ECO"	Pos. New World	41618444	47-00008-Z-00592-250914
188361, Leningrad region, Gatchina district, near the village of Novy Svet, uch. No. 2
OJSC "Clean City"	Krasava village	41645101	47-00027-X-00592-250914
187550, Leningrad region, Tikhvin, st. Pobeda, 1a
Lel-ECO LLC	Kirishi	41624412	47-00030-З-00870-311214
187110, Leningrad region, Kirishi district, Kirishi, Molodezhny Boulevard			2 47-00029-З-00692-311014
RASEM LLC	Vyborg	41615101	47-00032-X-00133-180215
188800, Leningrad region, Vyborg, st. Komsomolskaya, 13
LLC "Ivangorod Vodokanal"	Ivangorod	41621102	47-00024-X-00592-250914
188490, Leningrad region, Ivangorod, st. Mechanical, 3, lit. A

SAMPLES OF PAYMENT ORDERS
mobile emissions (St. Petersburg)
mobile emissions (Leningrad region)
waste disposal
discharges into water bodies (St. Petersburg)
discharges into water bodies (Leningrad region)
stationary emissions (St. Petersburg)
stationary emissions (Leningrad region)
Forms for calculating fees for negative environmental impact
Procedure for submitting calculations of fees for negative environmental impact

Requirements for accounting for production and consumption waste

Payment for negative impact on the environment in terms of emissions of harmful substances into the air from mobile sources

ABOUT THE STATE ECOLOGICAL EXAMINATION

In accordance with the order of the Federal Service for Supervision of Natural Resources dated September 29, 2010 No. 283 “On the powers of Rosprirodnadzor and its territorial bodies in accordance with Decree of the Government of the Russian Federation dated September 13, 2010 No. 717”, the Department of Rosprirodnadzor for the Northwestern Federal District on behalf of the central The Rosprirodnadzor apparatus organizes and conducts state environmental assessments in accordance with the procedure established by the legislation of the Russian Federation.

To determine the territorial body to conduct the state environmental assessment, you must contact the Federal Service for Supervision of Natural Resources: 123995, Moscow, st. B. Gruzinskaya, 4/6, D-242, GSP-5.

Article 11 of the Federal Law of November 23, 1995 No. 174-FZ “On Environmental Expertise” determines that the objects of state environmental expertise at the federal level are:

1) draft normative-technical and instructional-methodological documents in the field of environmental protection, approved by government bodies of the Russian Federation;

2) projects of federal target programs providing for the construction and operation of economic facilities that have an impact on the environment, in terms of the placement of such facilities, taking into account the regime for the protection of natural objects;

3) draft production sharing agreements;

4) materials for justifying licenses to carry out certain types of activities that have a negative impact on the environment and the licensing of which is carried out in accordance with the Federal Law of May 4, 2011 No. 99-FZ “On Licensing of Certain Types of Activities” (hereinafter referred to as the Federal Law “On Licensing” certain types of activities") (with the exception of materials substantiating licenses for carrying out activities for the neutralization and disposal of waste of hazard class I - IV) and legislation in the field of the use of atomic energy by federal executive authorities;

5) draft technical documentation for new equipment, technology, the use of which may have an impact on the environment, as well as technical documentation for new substances that may enter the natural environment;

6) materials of a comprehensive environmental survey of areas of territories, justifying giving these territories the legal status of specially protected natural areas of federal significance, an environmental disaster zone or an environmental emergency zone;

6.1) materials justifying the transformation of state nature reserves into national parks;

7) objects of state environmental assessment specified in the Federal Law of November 30, 1995 No. 187-FZ “On the Continental Shelf of the Russian Federation”, Federal Law of December 17, 1998 No. 191-FZ “On the Exclusive Economic Zone of the Russian Federation”, Federal Law of July 31 .1998 No. 155-FZ “On internal sea waters, territorial sea and the adjacent zone of the Russian Federation”;

7.1) design documentation of objects, the construction, reconstruction of which is supposed to be carried out on the lands of specially protected natural territories of federal significance, in the Baikal natural territory, as well as design documentation of especially dangerous, technically complex and unique objects, defense and security facilities, the construction and reconstruction of which is supposed to be carried out on the lands of specially protected natural areas of regional and local significance, in cases where the construction and reconstruction of such objects on the lands of specially protected natural areas are permitted by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation;

7.2) design documentation of facilities used for disposal and (or) disposal of waste of I - V hazard classes, including design documentation for the construction, reconstruction of facilities used for neutralization and (or) disposal of waste of I - V hazard classes, as well as projects decommissioning of these facilities, projects for reclamation of lands disturbed during the disposal of waste of I-V hazard classes, and lands used but not intended for the disposal of waste of I-V hazard classes;

7.3) design documentation of artificial land plots, the creation of which is supposed to be carried out on water bodies owned by the Russian Federation;

7.4) project for the liquidation of mine workings using waste from the production of ferrous metals of hazard classes IV and V;

8) the object of the state environmental assessment specified in this article and previously received a positive conclusion from the state environmental assessment, in the case of:

improvements to such an object based on the comments of a previously conducted state environmental assessment;

implementation of such an object with deviations from the documentation that has received a positive conclusion from the state environmental assessment, and (or) in case of changes to the specified documentation;

expiration of the positive conclusion of the state environmental assessment;

making changes to documentation that has received a positive conclusion from the state environmental assessment.

In accordance with Article 14 of the Federal Law of November 23, 1995 No. 174-FZ “On Ecological Expertise”, the state environmental expertise is carried out provided that the form and content of the materials submitted by the customer comply with the requirements of this Federal Law, the established procedure for conducting the state environmental expertise and if they include materials:

1. documentation subject to state environmental impact assessment, in the amount determined in the prescribed manner, and containing materials for assessing the environmental impact of economic and other activities that are subject to state environmental impact assessment;

2. positive conclusions and (or) documents of approval of federal supervision and control bodies with local government bodies, received in the manner established by the legislation of the Russian Federation;

3. conclusions of federal executive authorities on the object of state environmental impact assessment, if it is considered by these bodies, and conclusions of public environmental impact assessment, if it is carried out;

4. materials of discussions of the object of state environmental assessment with citizens and public organizations (associations), organized by local government bodies.

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 relevant 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.

On December 21, 2015, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law “On Amendments to the Federal Law “On Environmental Protection” and certain legislative acts of the 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 placing production and consumption waste that was generated in one’s own production, within the established limits for their placement at waste disposal sites owned by a legal entity or individual entrepreneur by right of ownership, or on another legal basis 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 NVOS for 2016 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 of water bodies (discharge into 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 placement 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 an enterprise has a pipe through which water mixed with waste flows into a reservoir, while the quality of the water in this reservoir sharply deteriorates or damages the shoreline, 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 are understood as harmful substances spreading 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 of environmental regulations. 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, 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 benefit of annual registration is 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 payment transactions can be carried out electronically.

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 head of the separate division, certified copy of the 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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Let's consider how often resource users need to report to Rosprirodnadzor and within what timeframe they need to submit reports: NVOS, 2-TP (waste), 2-TP (reclamation) and SMEs. And also, what is universal categorization.

Let's consider how often resource users need to report to Rosprirodnadzor and within what timeframe they need to submit reports: NVOS, 2-TP (Waste), SME and environmental fee.

NVOS

Since 2016, the declaration of payment for negative environmental impact has been an annual reporting form that must be submitted by March 10 of the year following the reporting year. Thus, you will need to report for 2018 by March 10, 2019.

This declaration must be submitted to all natural resource users, except those who operate exclusively at category IV facilities. The declaration is submitted to the territorial department of the RPN.

Payment for the tax assessment into the budget in 2019

Since 2016, business entities must make payments to the budget before March 1 of the year following the reporting year. That is, for 2018 the payment must be made before March 1, 2019.

At the same time, advance payments during the year are not provided for small and medium-sized businesses. Those who do not belong to small and medium-sized businesses make quarterly advance payments (except for the fourth quarter) 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 paid for the NVOS for last year. And before March 1 of the year following the reporting year, the remaining payment amount is paid as the difference between the accrued amount and the amount of advance payments made. If, based on the results of the calculation, an overpayment is revealed, then a mechanism is provided for the return of the overpaid amount or an offset against future payments.

Thus, in 2019 you need to make payments:

• for the first quarter of 2019 - until April 20, 2019;
• for the second quarter of 2019 - until July 20, 2019;
• for the third quarter of 2019 - until October 20, 2019.

Regulations:

1. “On Environmental Protection”: determines that it is necessary to pay a fee for negative impacts on the environment, and establishes the types of negative impacts.
2. Order of the Ministry of Natural Resources of the Russian Federation dated January 09, 2017 No. 3 “On approval of the procedure for submitting a declaration on payment for negative impact on the environment and its forms”: determines the procedure, timing and form for submitting a declaration on payment for negative impact on the environment.
3. Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 “On payment rates for negative impacts on the environment and additional coefficients”: determines payment rates for each pollutant for 2016-2018. In 2019, the rates established for 2018 are applied, using, in addition to other coefficients, a coefficient of 1.04 (according to Decree of the Government of the Russian Federation dated June 29, 2018 No. 758).
4. Decree of the Government of the Russian Federation dated November 8, 2012 No. 1148 “On the specifics of calculating fees for the negative impact on the environment when emissions of pollutants into the atmosphere resulting from combustion in flares and (or) dispersion of associated petroleum gas.”

2-TP (air)

Since 2019, the annual report 2-TP (air) has been submitted to Rosprirodnadzor (previously the report was submitted to Rosstat). The deadline for submission is January 22 of the year following the reporting year. The place of delivery is the territorial office of the RPN.

2-TP (air) is handed over to legal entities and individual entrepreneurs who have stationary sources of emissions of pollutants into the air (including boiler houses), regardless of whether they are equipped with treatment plants or not.

Differences from the procedure for submitting the previous form:

• In the report, sections are filled out separately for each object of negative impact (for each production site);
• If a legal entity or individual entrepreneur has several objects of negative impact and they are located on the territory of different constituent entities of the Russian Federation, then a report in the form is submitted separately for each constituent entity of the Russian Federation to the relevant territorial bodies of Rosprirodnadzor at the place where the object of negative impact is registered.

2-TP (Waste)

The annual report 2-TP (Waste) is submitted by February 1 of the year following the reporting year to the territorial RPN body by all business entities that operate in the field of waste management.

Form 2-TP (Waste) was approved by Rosstat Order No. 529 dated August 10, 2017 and is officially called “Information on the generation, processing, disposal, neutralization, transportation and disposal of industrial waste.”

2-TP (reclamation)

The annual report 2-TP (reclamation) is submitted by February 1 of the year following the reporting year to the territorial RPN body by legal entities and individual entrepreneurs conducting the following types of activities:

• developing mineral deposits (including common minerals);
• carrying out construction, reclamation, logging, survey work;
• carrying out the disposal of industrial, construction and solid household waste.

Form 2-TP (reclamation) was approved by Rosstat Order No. 676 dated December 29, 2012 and is officially called “Information on land reclamation, removal and use of fertile soil layer.”

SME

The annual SME form is submitted by small and medium-sized businesses. Its official name: “Information on the generation, use, disposal and disposal of waste (except for statistical reporting).”

SMEs are submitted to different regulatory authorities depending on the level of supervision of the object. For objects at the federal level of control they report to the territorial body of the RPN, for objects at the regional level of control - to the executive authorities of the subject (for example, the Ministry of Natural Resources of the Sverdlovsk Region).

For federal-level objects, the reporting procedure is established by Order of the Ministry of Natural Resources of the Russian Federation dated February 16, 2010 No. 30 (as amended on December 9, 2010), the reporting form has been approved. The deadline for submission is January 15 of the year following the reporting year.

For objects at the regional level of control, the form and procedure for reporting may be similar to those established for objects at the federal level, or may be approved in individual legal regulations at the regional level. In this case, the due date may be different from January 15 of the year following the reporting year.

Environmental fee

Manufacturers and importers of goods and packaging included in the list approved by Decree of the Government of the Russian Federation dated December 28, 2017 No. 2970-R “On approval of the list of finished goods, including packaging, subject to disposal after they lose their consumer properties” are required to submit environmental tax reporting. This list includes 45 product groups and nine types of packaging.

You also need to take into account: if a manufacturer uses packaging for his products that is subject to reporting on eco-fees, then he pays the eco-fee (Government Decree No. 1073 dated 10/08/2015, as amended on 08/23/2018). For example, a company produced paper bags and sold them to a mini-bakery store that puts its own cakes into these bags for sale. In this case, the confectionery must pay the eco-tax.

One more point: if the product was imported in packaging that is subject to the eco-fee, but the product itself is not, then the packaging will have to be disposed of or pay an eco-fee. For example, the company imported tulips in cardboard boxes - you need to account for the boxes.

Environmental fee forms are annual. Manufacturers report to the territorial RPN office, importers - to the RPN Central Office. Organizations that are both manufacturers and importers - to the Central Office of the RPN.

Within the framework of eco-fee reporting, only the quantity of goods and packaging put into circulation is taken into account: not the total quantity of produced/imported goods, but specifically those sold to the end consumer.

The procedure for collecting environmental fees was approved by Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 “On the procedure for collecting environmental fees” (as amended on August 23, 2018). This procedure also stipulates liability for non-payment of environmental fees. Please note that as of reporting for 2018, the period for voluntary payment of the environmental fee after receiving a request from the RPN has been reduced from 30 to 15 calendar days.

There are four types of environmental collection reports, and for the first three, a strict submission sequence is required. If you violate it, the RPN may not accept reports.

1. Declaration on the quantity of goods released into circulation on the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods subject to disposal after they have lost their consumer properties, sold for domestic consumption on the territory of the Russian Federation.

Submitted before April 1 of the year following the reporting year, the form was approved by Decree of the Government of the Russian Federation dated December 24, 2015 No. 1417 (as amended on July 25, 2018) “On approval of the Regulations on the declaration by manufacturers of goods, importers of goods of the quantity of goods released into circulation on the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods subject to disposal after they have lost their consumer properties.”

2. Report on compliance with recycling standards.

Submitted before April 1 of the year following the reporting year. The report form was approved by Decree of the Government of the Russian Federation dated December 8, 2015 No. 1342 “On approval of the Rules for the submission by manufacturers and importers of goods subject to disposal after they have lost their consumer properties, reporting on compliance with waste disposal standards from the use of such goods.” The form will be changed for reporting for 2018; at the moment the bill is at the discussion stage.

Recycling standards are approved by Order of the Government of the Russian Federation dated December 28, 2017 No. 2970-R “On approval of the list of finished goods, including packaging, subject to disposal after they have lost their consumer properties.”

3. Calculation of the amount of environmental fees. The calculation form was approved by Order of Rosprirodnadzor dated August 22, 2016 No. 488 “On approval of the form for calculating the amount of environmental fees.” Submitted by April 15 of the year following the reporting year. Fee rates for 2018 have not yet been approved; the corresponding bill is under discussion.

4. Report on the facilities (capacities) of the main technological equipment to ensure the recycling of waste from the use of goods.

Important: this report must be submitted only to those organizations that have the specified capacities on their balance sheet!

Due date: April 1 of the year following the reporting year. The report form is approved by Decree of the Government of the Russian Federation of December 30, 2015 No. 1520 “On the unified state information system for recording waste from the use of goods” (Appendices 10, 11). The report is divided into two forms:

• information about the facilities (capacities) of the main technological equipment to ensure the recycling of waste from the use of goods;
• information about collection points for waste from the use of goods, organized by manufacturers and importers of goods.

For individual entrepreneurs and private organizations that use natural resources, it was mandatory to submit quarterly Calculations of fees for negative environmental impact before the 20th of the reporting period (that is, the outgoing quarter).

24.02.2016

This was provided for by Order No. 204 of Rostechnadzor dated 04/05/2007, since any use of natural resources leads to the possibility of environmental pollution. In the current year 2016, such calculations have been cancelled, but new documentation has been introduced - a declaration of payment for negative impact on the environment. This document is approved by a special department that deals with such issues and is appointed directly by the Government of the Russian Federation.

In addition to the type of main document, the reporting period has also changed this year - payment should be made not based on the results of the past quarter, but based on the results of the year. It should be taken into account that these changes apply only to small and medium-sized businesses. For organizations that do not fall into these categories, advance payments are required, which are made based on the results of the first three quarters of the current year. For them, the payment period ends no later than the 20th day of the month following the reporting period. Thus, the first advance payment must be made before April 20, 2016. As for the amount of this advance, it corresponds to a quarter of the amount of the fee that was already paid in the previous year - in 2015.

Now about the new declaration. This document is submitted based on the results of the current year 2016; accordingly, it is not submitted to Rostechnadzor for the 1st quarter. Thus, the deadlines established at the official level are extended until March 10, 2017, and the fee must be paid before March 1 of the following 2017. This is stated in Article 16.4 of Federal Law No. 7, adopted on January 10, 2002.

When is the last time the old document - “Calculation of fees for environmental pollution” - is submitted? It must include the results of the 4th quarter of 2015 and be submitted to the relevant authority before March 1 of this year. This is due to the fact that transitional nuances are not provided for by the Federal Law. But those accountants who did not become familiar with the innovations on time already submitted the outdated document at the beginning of the year, that is, before January 20.

Decree of the Government of the Russian Federation No. 344 (dated June 12, 2003) established that “environmental” contributions are paid for certain types of negative impacts on the environment. These are the cases:

1. A stationary facility produces air emissions.

2. Discharge of pollutants into surface and underground objects located on water.

3. Disposal of consumer and industrial waste (but this is only when the enterprise’s activities relate to the specialization of waste disposal).

If the object belongs to mobile types - cars, any other working machines, then no payment for atmospheric emissions will be charged from January 1 of last year, which also applies to 2016. This nuance is confirmed in letters from the Ministry of Natural Resources of the Russian Federation - No. 02-12-44/17039 dated July 23, 2015 and No. 12-47/5413 dated March 10, 2015.

This year, the procedure for paying environmental impact fees has changed. From whom the fee is expected and how to transfer it - in a letter from the authorized body.

The Federal Service for Supervision of Natural Resources (Rosprirodnadzor) issued a letter in which it clarified who, from January 1, 2016, must pay fees for negative environmental impacts and how.

Officials recalled that in the current version of Federal Law No. 7-FZ dated January 10, 2002 “On Environmental Protection,” legal entities and individual entrepreneurs carrying out economic and (or) other activities that have a negative impact on the environment are recognized as payers of such a fee. The exception is organizations and individual entrepreneurs whose activities take place exclusively at category IV facilities. Payment for the negative impact on the environment when disposing of waste is paid by the persons whose activities generated the waste. In the case of municipal solid waste, the payers of environmental fees are considered to be the operators handling them.

From January 1, 2016, the obligation of these business entities (with the exception of small and medium-sized enterprises) to make quarterly advance payments to pay for the negative impact on the environment was introduced. Payments must be made for the first, second and third quarters no later than the 20th day of the month following the reporting period. In this case, the amount to be paid is calculated based on the amount of payment last year. Every quarter, payers of the fee pay one fourth of it. Even if an organization or individual entrepreneur has not worked for a full year, advance payments are calculated exclusively as a portion of the amount paid for 2015.

There is no need to pay the fee for the last quarter until January 20 of the next year inclusive, since Rosprirodnadzor is waiting for reports and payment of the total (for the whole year) amount of the fee for negative impact on the environment, taking into account the advances made. The deadline for full payment expires on March 1 of the year following the reporting year.

At the same time, the letter clarifies that enterprises that did not operate in 2015 do not make any payments. They will have to pay for the current year by March 1, 2017. There are no violations in this procedure, and the specified deadlines are not untimely, officials assure.

They also remind you that in order to pay for the negative impact on the environment, it is necessary to use specially approved budget classification codes. The necessary BCC and other details can be found on the websites of the territorial bodies of Rosprirodnadzor.