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 disposing of production and consumption waste generated in one’s own production within the limits established limits for their placement at waste disposal sites owned by legal entity or individual entrepreneur on the right of ownership or other 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

Please repost our material:

Sp-force-hide(display:none;).sp-form(display:block;background:#1b2a4b;padding:20px;width:100%;max-width:100%;border-radius:5px;-moz- border-radius:5px;-webkit-border-radius:5px;border-color:#000000;border-style:solid;border-width:1px;font-family:Arial, "Helvetica Neue", sans-serif;) .sp-form-fields-wrapper(margin:0 auto;width:690px;) .sp-form .sp-form-control(background:rgba(255, 255, 255, 1);border-color:rgba(0 , 0, 0, 1);border-style:solid;border-width:1px;font-size:15px;padding-left:8.75px;padding-right:8.75px;border-radius:4px;-moz-border -radius:4px;-webkit-border-radius:4px;height:35px;width:100%;) .sp-form .sp-field label(color:rgba(255, 255, 255, 1);font-size :13px;font-style:normal;font-weight:bold;) .sp-form .sp-button(border-radius:4px;-moz-border-radius:4px;-webkit-border-radius:4px;background -color:#00cd66;color:#ffffff;width:100%;font-weight:bold;font-style:normal;font-family:Arial, "Helvetica Neue", sans-serif;box-shadow:none;- moz-box-shadow:none;-webkit-box-shadow:none;) .sp-form .sp-button-container(text-align:left;width:100%;)

During the work of any organization, waste and contaminated wastewater are generated. In addition, most enterprises have on their balance sheets equipment and mechanisms (including vehicles) that are sources of air pollution.

According to Article 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, negative impact on the environment is subject to payment. Impact fees, or eco-fees as they are abbreviated, are paid quarterly. Thus, any large and small enterprise must calculate environmental payments and pay into the budget a fee for negative impacts on the environment.

It should also be taken into account that specialized organizations that accept waste for disposal and disposal, as a rule, do not include environmental payments (ecopayments) in their tariffs.

Harmonization of environmental payments

The administrator of the negative impact fee is the territorial bodies of Rosprirodnadzor, which accept the calculation of environmental payments using approved forms, publish information about the details by which environmental payments should be transferred, and also conduct checks on the completeness and timeliness of payment.

Types of environmental payments and WHO PAYS them?

Payment for negative impact on the environment is indisputably imposed on legal and individuals, whose activities have a negative impact on the environment and are a form of compensation for damage caused by environmental pollution.

Environmental payments are collected from natural resource users who carry out the following types of impact on the environment:

— release of pollutants into the atmosphere from mobile and stationary sources;
— discharge of pollutants into underground and surface water bodies;
— disposal of consumer and industrial waste;
— other types of negative impact on the environment.

It should be borne in mind that the Law on Environmental Protection establishes that organizations that regularly make environmental payments cannot thereby be exempted from the obligation to carry out environmental protection measures and compensate for environmental damage.

Payment of environmental fees AND REPORTING

Eco-payments must be made by the 20th day of the month following the reporting quarter (April 20, July 20, October 20, January 20). During the inspection, the inspector of Rosprirodnadzor will also ask to present the agreed forms for calculating the payment for negative impact and payment orders for the last 3 years.

Calculation of environmental charges

Use it to calculate environmental fees.

The calculation of environmental payments is generated in the “Nature User Module” program, which can be downloaded from the official website of Rosprirodnadzor . Besides, from the official website of Rosprirodnadzor can be done electronically via web portal for receiving reports fill out and send), the report of small and medium-sized businesses, and if there is an electronic signature - calculation of the fee for the NVOS.

Issued web portal for receiving reports The email number must be remembered. Rosprirodnadzor will need it when submitting a paper version of the report and supporting documents.

Changes in the procedure for calculating and collecting environmental payments in 2016

According to the Federal Law of July 21, 2014 No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation,” a number of significant changes will come into force from January 1, 2016, including those related to the procedure calculations and collection of fees for negative impacts on the environment.

In particular, the list of persons obligated to pay a fee for a negative impact on the environment will be revised, the procedure for determining the payment base for calculating the fee for a negative impact on the environment and the procedure for calculating it will change.
The costs of implementing environmental protection measures (documented expenses in the reporting period) will be deducted from the amount of payment for negative environmental impact.

Changes in legislation in 2020

From January 1, 2020, provisions will come into force that encourage (by applying decreasing and increasing coefficients when calculating environmental payments) legal entities and individual entrepreneurs to take measures to reduce the negative impact on the environment and introduce the best available technologies. Warning: include(http:/ /www..php) [function.include]: failed to open stream: HTTP request failed! HTTP/1..htm (line 28) Warning: include() [function.include]: Failed opening "http://www..php" for inclusion (include_path="..htm (line 28)

The relationship between man and nature has always existed, but at different stages of civilization it has undergone numerous modifications. Unfortunately, the further humanity moved along the path of scientific and technological progress, the more mercilessly natural resources were exploited. Forests were cut down, water bodies were drained and polluted, harmful emissions into the atmosphere reached catastrophic proportions. As a result, certain species of plants, animals, fish and insects have disappeared or are on the verge of survival.

It got to the point where the international community became seriously concerned the problem of climate change on the planet, and industrialized countries began to make attempts to agree on limiting greenhouse gas emissions into the atmosphere. That is, people began to accept urgent measures to save the Earth from environmental disaster. One of these measures was collection of environmental fees for negative environmental impact (NEI).

The meaning of the NVOS

The essence of any environmental payments, including for environmental assessments, is that the state obliges natural resource users (legal entities and individual entrepreneurs) to pay cash to prevent or compensate for damage caused by them to the environment in the process of production or economic activity.

The funds received are used for the construction of treatment facilities, land reclamation, creation of recreational areas and other environmental activities.

The obligation and procedure for paying environmental fees are prescribed in the Law “On Environmental Protection” (No. 7-FZ of January 10, 2002). According to the provisions of this law, users natural resources, operating facilities that produce harmful emissions, discharges or production waste must produce next payments for:

• release of harmful substances into the atmosphere by stationary or mobile sources of pollution;
• discharge of harmful substances and microorganisms into surface and underground water bodies (rivers, lakes, aquifers);
• placement (disposal) of waste in specially designated areas (mainly solid waste landfills).

Here we cannot fail to mention the legal conflict. According to the Ministry of Natural Resources of the Russian Federation, based on amendments to the law “On the Protection of Atmospheric Air” (No. 96-FZ of April 4, 1999), there is no need to pay for the emission of “dirt” into the atmosphere from mobile sources (including cars).

Making an environmental payment does not exempt the payer from carrying out environmental protection measures and compensating for damage caused to the environment or citizens (for example, in the event of an accident), therefore, from a legal point of view, this payment is essentially closer to a fiscal fee than to a tax.

Procedure for calculating and collecting fees

The Decree of the Government of the Russian Federation No. 344 of June 12, 2003 contains two standards, on the basis of which the amount of environmental payment is calculated. One standard concerns permissible limits, the other concerns temporarily agreed limits of harmful emissions/discharges.

Standards are established for each component of a pollutant, taking into account its danger to the environment and humans.

As of 2018, this document is no longer valid.

If the user of natural resources has met the maximum permissible standard (MPN), the payment amount is determined by multiplying the differentiated rates by the volume of pollution (for each component of the emission or discharge) and then summing up the results for all types of pollution.

If the user of natural resources has exceeded the maximum permissible limit, but met the agreed limit, the difference between this limit and the PDN, multiplied by the corresponding rate, is added to the result of the previous calculation.

If the user of natural resources has exceeded both the maximum permissible limit and the allotted limit, to the result of the previous two calculations, the difference between the actual volume of emissions (discharges or waste) and the allocated limit is added, multiplied by the corresponding rate and a five-fold increasing factor. That is, there is a hidden penalty here, designed to encourage strict compliance with environmental legislation.

If, due to the fault of a resource user, an accident occurs that causes harm to the environment, the amount of payment is determined in the same way as for excess pollution.

If the resource user does not have the required permits for the emission/discharge of pollutants or for the disposal of waste at solid waste landfills, the payment for environmental waste increases 5 times. There is a lever of influence on those who break the law: if you neglect your duties, you pay.

To calculate the environmental fee, you will need the following information:

• MPE and VSV standards;
• waste disposal limits;
• volume of fuel consumed (for mobile sources of pollution);
• the amount of the fee for the NVOS;
• actual volume (mass) of emissions/discharges of pollutants and disposed (or disposed) waste, broken down by component;
• corresponding coefficients.

The amount of payment for the NVOS is calculated by the payer independently on the basis of information from industrial environmental control and is paid annually before March 1 of the year following the reporting period. Environmental payments are credited to the federal budget.

In addition, before March 10 (i.e., within at least 10 days after payment), the payer is obliged to submit to the local executive authority Declaration of payment for the tax assessment in a form prescribed by that authority.

It is not difficult to guess that the calculation of environmental payments is it's a painstaking and time-consuming task. Therefore, there are many companies providing consulting services in this area. At the same time, it will not be difficult for a competent specialist to master a specialized program (in particular, developed by the ComEco company), which allows automating the calculation of payments for the new tax assessment and the preparation of reporting documentation.

Calculation form

The standard form for calculating payments for the NVOS and the procedure for filling it out, as well as the procedure for submitting reports, are defined in Order of Rostechnadzor of the Russian Federation No. 204 dated 04/05/2007. It is no coincidence that this agency appears here: previously it was the agency that was responsible for collecting environmental payments.

The misunderstanding was corrected in August 2010 by transferring the authority to administer fees for NVZ to Rosprirodnadzor. However, the latter did not manage to create its own regulatory framework in full, so it is often necessary to use documents from the technical supervisory agency.

In particular, the form for calculating the payment for air emissions is presented in table format and has next view:

It is the collection of normative indicators that is main problem, since the regulatory framework is scattered across various authorities and is systematically adjusted, which requires attentiveness, accuracy and patience from the performer.

Case studies and examples

Example 1: the enterprise produces liquefied gas, is a stationary facility that emits pollutants into the atmosphere, in this case butane. Located in the Tver region. Factory installed the following limits:

• MPE - 2 t;
• VSV - 3 t.

Ideally, it is best to meet the maximum permissible standard, however, to be on the safe side, the management of the enterprise decided to issue an additional limit, so that if the maximum permissible limit is exceeded, the overpayment amount will not be too large. In the above example, the actual release is selected in such a way as to illustrate the justification of such a decision.

• actual emission – 2.5 tons;
• MPE standard – 5 rubles/t;
• standard for VSV – 25 rubles/t;
• environmental significance coefficient – ​​1.9;
• additional coefficients – 1 and 1.2;
• indexation for inflation – 2.56.

Since the enterprise exceeded the maximum permissible limit, but at the same time met the maximum permissible limit, we carry out the calculation in two stages. The payment within the maximum permissible limit will be:

2 * 5 * 1.9 * 1.0 * 1.2 * 2.56 = 58.37 rub.

If the maximum limit had not been exceeded, this amount would have been final. But the excess was allowed and amounted to 0.5 tons (3 - 2.5). Therefore, we get an additive that is:

0.5 * 25 * 1.9 * 1.0 * 1.2 * 2.56 = 72.96 rub.

As a result we get:

58.37 + 72.96 = 131.33 rubles.

That is, for half a ton of the “extra limit” one had to pay much more than for two tons of the normalized quantity. And in case of exceeding the VSV, the “add-on weight” would be even more significant. Hence the conclusion: take care of the environment, it is not only reasonable, but also economically profitable.

Example 2: the same enterprise, during the production process, accumulates a certain amount of various waste, which must somehow be disposed of. There can be many disposal options: from using your own capabilities to sending waste to solid waste landfills.

1. Type of waste – household waste, unsorted, small-sized.
2. Hazard class – 4.
3. The actual mass of waste (within the established limit) on an accrual basis is 2 tons.
4. The standard for waste disposal within the established limit is 248 rubles/t.
5. Ecological significance coefficient – ​​1.9.
6. Additional coefficient – ​​1.0.
7. The coefficient taking into account the location of the waste disposal facility is not applied.
8. Adjusted for inflation – 2.56.

Since the enterprise met the established limit, we get:

2 * 248 * 1.9 * 1.0 * 2.56 = 2412.54 rubles.

Payment standards for environmental pollution

When calculating fees for non-renewable health insurance, rates and additional coefficients approved by the Government of the Russian Federation are applied.

To encourage resource users to implement measures to reduce environmental pollution and introduce advanced technologies for environmental protection, coefficients have been developed that are applied to the corresponding rates. These coefficients are shown in the table below.

Responsibility for violation

For violation of environmental legislation, administrative liability is imposed in accordance with the Code of Administrative Offenses of the Russian Federation. Sanctions for the most significant violations are set out in Articles 8.5, 8.21 and 8.41.

Such significant violations include:

1. Intentional concealment, distortion or failure to timely provide reliable data on the environment and sources of pollution;
2. Release of pollutants into the atmosphere without special permission;
3. Failure to pay (or untimely payment) of the fee for the tax assessment.

All these violations entail penalties that are imposed both on individual citizens and on officials and legal entities. The size of the fines depends on how serious a particular violation is considered.

The biggest fine - 250,000 rubles– a legal entity may be subject to sanctions for unauthorized release of pollutants into the atmosphere. For an official, the same violation will amount to a maximum 50,000 rubles.

The most “innocent” violation is considered to be concealing or distorting data on the state of the environment and sources of pollution. For a legal entity, this can cost up to 80,000 rubles, official - up to 6,000 rubles. An ordinary citizen can also suffer: the limit of his liability has been established up to 1,000 rubles.

Establishing the fact of non-payment (or untimely or incomplete payment) of environmental tax is assigned to the territorial body of Rosprirodnadzor. In addition to the fine, it is possible to levy a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Environmental payments (also called fees for negative environmental impact - NVOS) are established by current legislation. The main document regulating the environmental field is Federal Law No. 7-FZ of January 10, 2002. It provides for the obligation for all enterprises that have a negative impact on the environment to annually provide a calculation of the fee for the NVOS and make the corresponding payments to the budget. This requirement is mandatory for any organizations whose work involves the following types of environmental pollution:

• disposal of waste generated at the enterprise during production activities;
• emissions of harmful substances into the atmosphere;
• discharges in the form of runoff of pollutants into water bodies.

The calculation of fees for the NVOS in 2016 is quite different from those performed in previous calendar years. The reason for this is the changes in legislation that have come into force regulating the activities of enterprises that have a negative impact on the environment. They will affect all organizations whose activities are associated with a negative impact on the environment and are regulated by Federal Law No. 7-FZ of January 10, 2002.

Changes in the calculation of fees for tax assessments that came into force in 2016

The changes made to the current legislation immediately affected two main points regarding the calculation of fees for the tax assessment:

• The second most important point, which is expected to seriously change the calculation methodology, is the entry into force of Decree of the Government of the Russian Federation No. 913 of September 13, 2016. It contains the rates that will be used when calculating the fee for the tax assessment in 2016-2018. In addition, this document contains a new additional indexation coefficient, the size of which will be 2 from 01/01/2016.

Obviously, quite serious changes are being made regarding the calculation of fees for the NVOS, which came into force in 2016. In addition, the fact that there is still no complete clarity, both on the form of the declaration that must be submitted, and on the final calculation method, is of some concern to entrepreneurs who pay the tax assessment. The situation is somewhat reassured by the fact that the deadline for submitting the declaration of payment for the 2016 tax assessment is quite lenient - no later than 03/10/2017, while payment in accordance with the data specified in the report must be made before 01/10/2017.

Composition of the declaration for calculating the fee for the tax assessment

In the draft Order of the Ministry of Natural Resources already mentioned above, the following composition of the declaration on payment for environmental assessment is assumed:

• calculation of the total payment amount, including a breakdown for each type of impact;
• calculation of the amount of payment separately for each source of pollution or for a separate territorial division of the payer enterprise;
• calculation of the initial payment base;
• calculation of funds allocated for the implementation of environmental protection measures, with confirmation of their development;
• payment documents that confirm payment to the budget.

At present, there are no approved forms for the above calculations. Even the given form for the title page of the declaration has the status of a draft, which may be finalized and only then approved.

At the same time, the basic principles for calculating fees for the NVOS in 2016, according to experts working on the development and approval of the documents under consideration, will remain unchanged. Therefore, it would be quite logical to take a closer look at them.

Rules for calculating fees for tax assessments

Before the changes that came into force in 2016, the calculation of the fee for the NVOS consisted of the following parts:

• title page and calculation of the amount of fees for the new assessment, which must be transferred to the budget;
• sections 1, 3 and 4, containing calculations for each type of pollution (section 2 has not been compiled since 01/01/2015; previously it contained data on emissions of harmful substances into the atmosphere by mobile objects).

Title page and calculation of the total fee for the NVOS

Filling out the title page and calculating the total payment for the NVOS to the budget is not particularly difficult. Basically, for this purpose, information is used from the statutory documents, various certificates of registration and registration of the payer organization, as well as data from the relevant sections of the calculation. They are simply summed up to obtain the amount of payment for the tax assessment to the budget.

Document forms for the cover page of the calculation (valid until 2016), calculation of payments to the budget and the corresponding sections of the calculation can be found in a special section of the official website of Rosprirodnadzor, on the website of any of its territorial bodies or a wide variety of information portals.

Samples of completed documents with some tips to make the procedure easier are as follows:

It is quite possible that in the final version of the Order of the Ministry of Natural Resources, changes will be made not only to the title page and its title, but also to the calculation of the fee for NVOS in 2016 to the budget.

Sections 1, 3 and 4 of the declaration on payment for the NVOS

Basic calculations of the fee for the tax assessment are contained in these sections of the submitted declaration. They are carried out on the basis of the same principles. Each section consists of an information and calculation part.

The first contains information about the permit for emissions, effluents or disposal of waste from the production activities of the payer enterprise, as well as basic data about the source of pollution or the waste disposal site.

The second part of each of the listed sections contains the calculation of the fee for the environmental impact assessment for the corresponding type of pollution. The procedure for performing the calculation is prescribed in the corresponding Order of Rostechnadzor No. 204 dated 04/05/2007. Information on the payment rates for the NVOS for 2016, as well as the indices used in the calculations, is contained in the already mentioned Order No. 913 dated 09/13/2016.

The basis for the calculation is the payment rates for environmental pollution for each individual type or source of pollution for 2016-2018 and the accounting and analytical data that payer organizations are required to maintain.

The mechanism for taking into account the territorial features of the location of enterprises that have a negative impact on the environment, as well as the amount of payment if the standards for emissions, effluents or waste disposal limits established for the organization are exceeded are also contained in Resolution No. 913 of September 13, 2016.

The calculation methodology that existed before the latest changes to legislation was quite complex. Therefore, in the vast majority of cases, accountants or other employees responsible for calculating payments for the tax assessment and filling out the corresponding reports used various auxiliary software products.

One of the most popular is the “Nature Management Module” program, developed directly by Rosprirodnadzor employees and located in the corresponding section of its official website. In addition, a fairly large number of service products have been developed by specialized companies, for example, this one.

An example of calculating the fee for the tax assessment, performed using the appropriate software product, is shown in the video:

Conclusion

The calculation of fees for the NVOS in 2016 will occur in accordance with new regulations adopted during 2015-2016. The main change is the need to fill out a declaration to calculate the fee for the tax assessment. In this case, it is advisable to use auxiliary software products developed by employees of Rosprirodnadzor or specialized information companies.

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 the first of January 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 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 reporting period: certificate of waste, 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.

Please repost our material:

Sp-force-hide(display:none;).sp-form(display:block;background:#1b2a4b;padding:20px;width:100%;max-width:100%;border-radius:5px;-moz- border-radius:5px;-webkit-border-radius:5px;border-color:#000000;border-style:solid;border-width:1px;font-family:Arial, "Helvetica Neue", sans-serif;) .sp-form-fields-wrapper(margin:0 auto;width:690px;) .sp-form .sp-form-control(background:rgba(255, 255, 255, 1);border-color:rgba(0 , 0, 0, 1);border-style:solid;border-width:1px;font-size:15px;padding-left:8.75px;padding-right:8.75px;border-radius:4px;-moz-border -radius:4px;-webkit-border-radius:4px;height:35px;width:100%;) .sp-form .sp-field label(color:rgba(255, 255, 255, 1);font-size :13px;font-style:normal;font-weight:bold;) .sp-form .sp-button(border-radius:4px;-moz-border-radius:4px;-webkit-border-radius:4px;background -color:#00cd66;color:#ffffff;width:100%;font-weight:bold;font-style:normal;font-family:Arial, "Helvetica Neue", sans-serif;box-shadow:none;- moz-box-shadow:none;-webkit-box-shadow:none;) .sp-form .sp-button-container(text-align:left;width:100%;)