Ecology When to rent reports per year. Declaration on the fee for negative environmental impact

Consider with which frequency of nature users should be reported to Rosprirodnadzor and for how long reports must be submitted: NVOS, 2-TP (waste), 2-TP (Recultivation) and SMEs. And also, what is universal categorization.

Consider with which frequency of nature users should be reported to Rosprirodnadzor and for what period it is necessary to submit reports: NVOS, 2-TP (waste), SMEs and environmental collection.

NVOS.

Since 2016, the declaration of fee for negative impact on environment It is an annual reporting form, which must be submitted until March 10, following the reporting. Thus, in 2018 it will be necessary to report until March 10, 2019.

This declaration must be submitted to all environmental users, except those who carry out activities exclusively at the IV facilities. The declaration is handed over to the territorial control of the RPN.

Making a payment for NVOS to the budget in 2019

Since 2016, economic entities must make a payment to the budget until March 1, following the reporting. That is, in 2018 the payment must be made until March 1, 2019.

At the same time, for the subjects of small and medium-sized businesses, advance payments are not provided during the year. Those who do not apply 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 relevant quarter of the current reporting period, in the amount of one fourth part of the amount paid for NVIOS for last year. And until March 1, following the reporting, the remaining payment amount is made as the difference between the accrued amount and the amount of advance payment made. If, according to the calculation, the overpayment is revealed, then the mechanism of return is excessively paid amount or a credit to future payments.

Thus, in 2019 it is necessary to make payments:

for the first quarter of 2019 - until 04/20/2019;
for the second quarter of 2019 - until 07/20/2019;
for the third quarter of 2019 - until 10/20/2019.

Regulations:

"On environmental protection": determines that it is necessary to make a fee for a negative impact on the environment, and establishes the types of negative impact.
Order of the Ministry of Internal Affairs of the Russian Federation dated January 9, 2017 No. 3 "On approval of the procedure for submitting a declaration on a fee for a negative impact on the environment and its form": Determines the procedure, deadlines and form of submission of the Declaration on the NVOS fee.
Decree of the Government of the Russian Federation of September 13, 2016 No. 913 "On the rates of fees for a negative impact on the environment and additional coefficients": Determines the rates of the board for each pollutant for 2016-2018. In 2019, rates set as 2018 are applied using additionally to other coefficients of the coefficient of 1.04 (according to the Government Decree Russian Federation from 29.06.2018 № 758).
Decree of the Government of the Russian Federation of 08.11.2012 No. 1148 "On the features of calculating fees for a negative impact on the environment during emissions in atmospheric air Pollutants generated by burning on flare installations and (or) dispersion of associated petroleum gas. "

2-TP (air)

Since 2019, the annual report 2-TP (air) is handed over to Rosprirodnadzor (earlier the report was handed over to Rosstat). The term of delivery - until January 22 of the year following the reporting. The place of delivery is the territorial body of the RPN.

2-TP (air) give legal entities and IPs that have stationary sources of emissions of pollutants into atmospheric air (including boiler rooms), regardless of whether they are equipped with cleaning installations or not.

The difference from the order of delivery of the previous form:

The report sections are filled separately for each object of negative impact (for each production site);
If Yul or IP has several objects of negative impact and they are located on the territory of different constituent entities of the Russian Federation, the report on the form is provided separately for each subject of the Russian Federation to the relevant territorial bodies of Rosprodnadzor at the place of accounting of the object of negative impact.

2-TP (Waste)

Annual report 2-TP (waste) Forwards to February 1, following the reporting, in the territorial body of the RPN, all business entities that lead activities in the field of waste management.

Form 2-TP (waste) approved by order of Rosstat from 10.08.2017 No. 529 and is officially called "information on education, processing, disposal, disposal, transportation and disposal of production waste".

2-TP (Recultivation)

The annual report 2-TP (Recultivation) takes over February 1, following the reporting, in the territorial body of the RPN legal entities and IP, leading the following activities:

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

Form 2-TP (Recultivation) approved by order of Rosstat dated December 29, 2012 No. 676 and officially called "information about land reclamation, removal and use of the fertile soil layer".

SME

The annual form of SMEs will rent subjects of small and medium-sized businesses. Its official name: "Information on education, use, disposal and placing waste (with the exception of statistical reporting)."

SMEs are submitted to different controls, depending on the level of the superiority of the object. The objects of the federal level of control are reported to the territorial body of the RPN, for the facilities of the regional level of control - to the executive authorities of the subject (for example, the Ministry of Environment of the Sverdlovsk Region).

For the objects of the federal level, the reporting procedure is established by the Order of the Ministry of Internal Affairs of the Russian Federation of 02/16/2010 No. 30 (ed. From 09.12.2010), the reporting form is approved. The delivery time is established - until January 15 of the year following the reporting.

For regional control objects, the form and procedure of reporting may be similar to those established for federal objects, and can be approved in separate NPA regional levels. At the same time, the term of delivery may be different from January 15, following the reporting.

Ecological collection

The reporting on the eloctor is obliged to take producers and importers of goods and packaging included in the list approved by the order of the Government of the Russian Federation of December 28, 2017 No. 2970-r "On approval of the list of finished goods, including packaging to be disposed of after the loss of consumer properties." This list includes 45 groups of goods and nine packaging types.

It is also necessary to consider: if the manufacturer uses a packaging for its products, which falls under the reporting on Ecostoch, he pays Ecosbor (Government Decision of 08.10.2015 No. 1073 as amended by 08.23.2018). For example, the company has released paper bags and sold their mini-confectionery, which adds to these packages of their own production cakes for sale. In this case, the Ecosbor must pay the confectionery.

Another point: if the goods were brought in the package, which falls under Ecosbor, and the goods itself - no, then the packaging will have to dispose or pay ecosebor. For example, the company imported tulips in cardboard boxes - For boxes you need to report.

Educational forms are annual. Manufacturers are reported to the territorial body of the RPN, importers to the central apparatus of the RPN. Organizations that are simultaneously by manufacturers and importers - to the central apparatus of the RPN.

As part of the reporting on Ecosto, only the number of goods issued and packaging is taken into account: not the total amount of manufactured / imported goods, namely implemented by the final consumer.

The procedure for charging the environmental collection approved by the Decree of the Government of the Russian Federation of 08.10.2015 No. 1073 "On the procedure for charging environmental collection" (Ed. Dated 08/23/2018). In this order, the responsibility for non-payment of environmental fees is also prescribed. Please note that from the reporting for 2018, the term for the voluntary payment of environmental fees after receiving the requirement from the RPN declined from 30 to 15 calendar days.

There are four types of report on the ecosta, and for the first three mandatory strict sequence of delivery. If you break it, the RPN may not accept reports.

1. Declaration on the number of goods issued on the territory of the Russian Federation, the packaging of goods included in the list of goods, packaging goods to be disposed of after the loss of consumer properties implemented for internal consumption in the Russian Federation.

It seems until April 1 of the year following the reporting, the form approved by the Decree of the Government of the Russian Federation of December 24, 2015 No. 1417 (Ed. Dated July 24, 2018) "On approval of the Regulation on the Declaration of Producers by Producers, importers of goods issued to the territory of the Russian Federation of goods, Packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties. "

2. Report on the implementation of recycling standards.

It seems until April 1 of the year following the reporting. The report form approved by the Decree of the Government of the Russian Federation of 08.12.2015 No. 1342 "On approval of the rules of submission by manufacturers and importers of goods to be disposed of after the loss of consumer properties, reporting on the implementation of waste disposal standards from the use of such goods." To reporting for 2018, the form will be changed, on this moment The bill is at the discussion stage.

Recycling standards are approved by the order of the Government of the Russian Federation of December 28, 2017 No. 2970-R "On approval of a list of finished goods, including packaging to be disposed of after the loss of consumer properties."

3. Calculation of the amount of environmental collection. The form of calculation is approved by order of Rosprirodnadzor of August 22, 2016 No. 488 "On approval of the form of calculating the amount of environmental collection". It seems until April 15 of the year following the reporting. 2018 fee rates have not yet been approved, the corresponding bill is under discussion.

4. Report on objects (facilities) of the main technological equipment To ensure disposal of waste from the use of goods.

IMPORTANT: This report must be represented only by those organizations that have specified power on their balance!

The term of delivery: until April 1, the next year is followed. The report form approved by the Decree of the Government of the Russian Federation of December 30, 2015 No. 1520 "On the Unified State Information System of Waste Accounting from the Use of Goods" (Appendix 10, 11). The report is divided into two forms:

information about objects (facilities) of the main technological equipment to ensure disposal of waste from the use of goods;
information on waste collection places from the use of goods organized by manufacturers, importers of goods.

Having considered the question, we came to the following conclusion:
Currently, the fee for negative impact on the environment is carried out no later than the 20th day of the month following the expired quarter. In the same period, the calculation of the fee for the negative impact on the environment is presented. From January 1, 2016, transfer to the budget for the negative impact on the environment will be needed no later than March 1 of the year following the past calendar year. Back to the same date, Rosprirodnadzor will need to submit a declaration of a fee for a negative impact on the environment.
Reporting on education, use, neutralization, the placement of waste is submitted until January 15 of the year following the past calendar year.

Rationale of output:
In accordance with the Federal Law of January 10, 2002 N 7-FZ "On Environmental Protection" (hereinafter - the law N 7-ФЗ) negative impact on the environment is paid. The types of negative impact include, in particular:
- emissions into the atmospheric air of pollutants and other substances;
- Placing production and consumption waste.
Please note that from 01.01.2015 fees for emissions of harmful substances into atmospheric air from mobile sources with legal entities and individual entrepreneurs Not charged (federal law of 04.05.1999 N 96-ФЗ "On the protection of atmospheric air", ministry natural resources and ecology of the Russian Federation of 10.03.2015 N 12-47 / 5413).
Forms for the negative impact on the environment are determined by N 7-FZ, other federal laws. The procedure for calculating and challenge the negative impact on the environment is established by the Government of the Russian Federation.
Currently, the procedure for determining the board and its limit dimensions for pollution of the environment, waste disposal, other types of harmful effects approved by the Government of the Russian Federation of 28.08.1992 N 632 (hereinafter referred to as N 632).

Performance of the obligation to pay payments for negative impact on the environment

Payers for the negative environmental impact on the environment are recorded in accordance with Rostechnadzor of 24.11.2005 N 867 "On the introduction of the Federal Service for the Federal Service for Environmental, Technological and Nuclear Supervision of the State Accounting Objects that have a negative impact on the environment" (hereinafter - Rostechnadzor N 867).
Registration in the territorial bodies of Rostechnadzor is made (paragraph 5 of the procedure for the territorial bodies of the Federal Service for Environmental, Technological and Nuclear Supervision of State Accounting Objects that have a negative impact on the environment approved by Rostekhnadzor N 867):
- at the location of each stationary object of negative impact;
- local state registration Each mobile object of negative impact.
The Federal Service for Environmental, Technological and Atomic Supervision of 08.06.2006 N 557 "On the establishment of the timelines for the negative impact on the environment" The deadlines for the negative impact on the environment for all Natural users are established - no later than the 20th day of the month following Reporting period. The reporting period recognizes the calendar quarter.

The order of filling and representing the form of calculating fees for negative impact on the environment

The form of calculation of the fee for the negative impact on the environment and the procedure for its completion (hereinafter - the procedure) and the submission approved by the Order of the Federal Service for Environmental, Technological and Atomic Supervision of 05.04.2007 N 204.
Clause 2 of the Procedure established that the calculation is submitted in one copy to the territorial bodies of Rostechnadzor in the location of each production area, the mobile object of the negative impact, the waste placement facility or by its location in the event that permits are issued as a whole on the economic entity.
The calculation is represented by payers no later than the 20th day of the month following the expired reporting quarter (p. 3 of the Procedure).
As stated in the Federal Service for Environmental, Technological and Atomic Supervision of 04.09.2007 N 04-09 / 1242 "On the fee for a negative impact on the environment", the payer fills the calculation independently or has the right to fill the formalization form at its discretion to use the services of any Specialized organization.
Rostekhnadzor's specialists in 06/22/2010 N 00-07-12 / 3116 explained a number of issues arising in connection with the submission of this reporting. Thus, in particular, it is stated that the territorial body of Rostekhnadzor under no circumstances may refuse to receive and register any documentation coming from the applicants. At the same time, the incoming documents that do not comply with their completeness and content of paragraph 8 of the order cannot be considered statements and take into account as such. In this case, the territorial authority of Rostekhnadzor, guided by the regulations of the territorial authority of Rostekhnadzor, is obliged to provide the applicant about the results of the consideration of the received appeal common order (on time not more than 30 days with the right of motivated extension for a period of not more than 30 days by decision of the head or deputy head of the territorial authority of Rostechnadzor).

For your information:
We draw your attention that dated July 21, 2014 N 219-FZ (hereinafter - the Law N 219-FZ) were made significant changes in environmental and legislation related to it. At the same time, the amendments come into effect in stages - from 2015 to 2020.
From January 1, 2016, Arts will take effect. 16.1-16.5 N 7-FZ establishing new order Fees for negative environmental impact.
In particular, since 2016, the Calendar Year is recognized as a reporting period in terms of making fees for negative impact on the environment. List to the budget fee for negative impact on the environment will be needed no later than March 1 of the year following the reporting period (paragraph 2, 3 of article 16.4 N 7-FZ). Back to the same date, Rosprirodnadzor will need to submit a declaration of a fee for a negative impact on the environment. The procedure for submitting such a declaration and its form will be established by the authorized government of the Russian Federation by the federal executive authority (clause 5, 6, Article 16.4 N 7-FZ).
From January 1, 2016 will also be applied new Law N 7-FZ, by virtue of which in the event of the accumulation of waste to be disposed of or neutralizing within eleven months from the day of the formation of these waste, the fee for their placement is not charged.

Reporting on education, use, neutralization, on waste placement

On April 11, 2016, an explanatory letter was published by Rosprirodnadzor №S-06-01-36 / 6155 "On the NVOS Place" clarifying the procedure for making NVOS for 2017:

The deadline for payment of NVOS for 2017 - March 1, 2018
For all (except small or medium businesses) it is important to follow 1/4 of the sum per year (last) each quarter paid to the corresponding CBC (separately by waste, emissions and discharges). The amount of payment amounts should be based on the actual (not accrued) payments for the I - IV quarter 2015. For small and medium businesses in 2017 all without change: You need to submit a declaration once a year.
When overpayments, the tools can be credited to future payments, or returned to the payer.
At the end of the year before March 1, 2018, all hosts. Subjects list the NVOS fee in accordance with the main FZ No. 7 "On the Protection of OS".
Submission of reports during 2017 is not performed (only payments). The declaration of payment is submitted until March 10, 2018.
NVIP is not charged if waste is placed at waste placement facilities without a negative trace on the OS.
Regardless, whether the object of waste placement is included in the Gospect of Waste Placement Objects, the fee for the negative impact on the environment is performed. The plans for the adoption of the Decree of the Government of the Russian Federation with the procedure for the exclusion of NVOS.

December 21, 2015 State Duma The Federal Law of the Russian Federation adopted the Federal Law "On Amendments to the Federal Law" On Environmental Protection "and individual legislative acts of the Russian Federation". The law determines how the fee for negative impact in 2016 will be charged.

The main provisions of the Federal Law:

changed time, Before the onset of which is necessary for the collection, transportation, processing, waste disposal of I - IV hazard classes until July 1, 2016.
introduced coefficient 0.3. When placing production and consumption waste, which were formed in own production, within the established limits on their placement at the placement of waste owned by a legal entity or an individual entrepreneur on the right of ownership, or in legally foundation and equipped in accordance with the established requirements
installed quarterly advance payment (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 relevant quarter of the current reporting period, in the amount of one fourth part of the fee for the negative impact on the environment paid for the previous year. This provision does not apply to small and medium-sized businesses.

The fee for negative impact in 2016 should be paid:

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 part of the amount of the fee for the negative impact on the environment paid in 2015

For the 3rd quarter of 2016 until October 20, 2016 In the amount of one fourth part of the amount of the fee for the negative impact on the environment paid in 2015

For the 4th quarter of 2016 until March 1, 2017 In the amount of one fourth part of the amount of the fee for the negative impact on the environment paid in 2015

At the same time, the declaration of the NVOS fee for 2016 should be provided before March 10, 2017

Fee for negative impact on the environment - the well-minded concept, under which the quarterly cash deductions of enterprises and physicals with harmful ecological trailin favor of the state.

Types of negative impact

Accommodation (disposal, neutralization) waste
Pollution of water bodies (reset to surface and underground sources)
Harmful emissions in air from stationary sources (mobile excluded from 2015)

If the enterprise has at least one The type of pollution, then the law obliges to make a fee for negative impact on the OS. Regulatory Law - No. 632-FZ of 28.08.1996.

Consider more, which includes each type of negative impact.

1. Placing production and consumption waste

In the law, placement is defined as storage and disposal. At first, the waste is stored (going to accumulate) in a certain place, and then comes on burial (the end point of stay, as a rule, is a landfill). These two stages can be separated in time, but in both of both are provided to the budget.

NVIP fee is not for waste to be recycled (disposal) and further use.

2. Discharges of ZV in water bodies

If the enterprise has a pipe, according to which the water flows in the water in the water, while the water quality in this reservoir deteriorates sharply or damage to the coastline of the bottom or the wellbore is damaged, then it qualifies as a discharge of pollutants.

There are organized and inorganized Sources. This applies to both discharges in water and emissions into the atmosphere. In both cases, unorganized sources are those for which it is impossible to measure the power and volumes of harmful discharges / emissions. Instead of measurements, the estimated method on average indicators apply.

3. Harmful emissions into atmospheric air

By analogy with discharges under harmful emissions, harmful substances apply to the Cherka atmosphere are understood. The emission source can also be organized or can be measurers like a pipe in the boiler room. And maybe unorganized: dust from production windows, the aerosol distribution of Chem. fertilizers, etc.

From January 1, 2015 for emissions arising from vehicles, i.e. from mobile sources, fee not charged (See the official letter). Listed in the budget contributions for mobile sources of emissions for 1 and 2 quarters 2015 can I return. You need to apply a letter of Rosprirodnadzor No. AA-06-01-36 / 13498 (see below).

Changes in calculating the fee for negative impact in 2015

Payment for harmful emissions from mobile sources From January 1, 2015 not charged. Also produced recalculation of boosting coefficients for nvos.

Due to inconsistencies, the regional offices of Rosprirodnadzor in the early 2015 refused to make calculations of fees without taking into account mobile sources. Now a new letter has been published, confirming the abolition of fees for mobile sources. This letter AA-06-01-36 / 13498 from 3.08.2015 can be applied to payments:

Dates of payment of fees for negative impact

20 days After the completion of the reporting quarter is a deadline when the amount of cash payments should be designed and listedto the budget (for the SZ region, this is the Department of Rosprirodnadzor on the SFR).

Calculation of fees for negative impact

The following parameters are taken into account in the calculation:

The volume of waste for the period (the degree of environmental impact)
Washing hazard class (for grade 1 waste pays the most, for the 5th grade less)
Type of waste management (the fee is for the burial of waste)
Availability regulatory documents by ecology. In the absence of enhancing coefficients are introduced.

Fabilities for negative impact

When calculating the size of the NVOS fee are guided by the standards of the fee, registered in the RF Resolution. According to this document, entered rapid and lower coefficientsdepending on the situation with the source of pollution.

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

Now the benefit of the annual is clear, because the presence of these documents allows to reduce the size of the board five times.

Also for 2015 are given new inflation coefficientsFor which last year's values \u200b\u200bmust be changed:

Responsibility for non-negative impact fees

Article 8.41 (COAP of the Russian Federation of December 30, 2001 No. 195-FZ) establishes fines for non-payment of the contribution:

50-100 thousand rubles - legal entities

Article 8.5 For intentional concealment of information about the state of the environment:

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

In any case, the obligation to make a fee for NVIOS.

Module of nature user

The state simplifies the mechanism for calculating the NVOS fee. Directly calculation of the board is done through Module of nature user - a program through which in in electronic format You can carry out operations for making the board.

The interface of the module of the natural user

The module can be downloaded on the Rosprirodnadzor website (http://rpn.gov.ru/node/5523). If you have already installed, it is worth updating to the current version.

The module interface resembles 1C. The module itself has a certificate that simplifies the work.

In addition to calculating the fee for a negative impact, the module allows you to submit in electronic form reports 2-TP waste, and the report of small and medium businesses.

Initial data for calculating the board through the module of the nature user

Name of the organization
Legal address (incl. Index)
The main activity of the organization
Phone number
Full name, accurate position of the head
Full name, accurate position of the head of a separate division, a certified copy of power of attorney
FIO of the chief accountant
FULL NAME of the accountant of a separate division of the organization; certified copy of power of attorney
The actual address of the site (incl. Index)
OKATO playground
Emission permit (notarial copy)
Reset permissions (notary copy)
Waste placement limits (notary copy)
Help on fuel consumption over the period of mobile and stationary objects with the seal of the organization
Credited copies of documents for the reporting period: Waste Help, Control Couplings and References Records, etc.
Contracts for export and waste management, executive organizations licenses (notarial copies of documents)
Protocols of laboratory research (on the VAT project); Lab accreditation certificate.

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From January 1, 2016, the Changes are taken into force, which contributed to the Environmental Law of the Federal Law of December 29, 2014 No. 458-FZ. Thanks to these innovations, a lot is arranged in the system of environmental payments. Consider what difficulties arise from those who are obliged to make a fee for the negative impact on the environment, which will change in the order of calculation of the board from 2016 and what changes are still waiting for their own hours.

Article 16 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ) it was said that the negative impact on the environment is paid (although the introduction of such fees does not exempt payers from performing activities on environmental protection and compensation for harm caused to it).

The procedure for calculating and challenge the negative impact on the environment is established by the Government of the Russian Federation. Now this is the procedure for determining the board and its limiting size for pollution of the environment, waste placement, other types of harmful effects, appropriate. Decree of the Government of the Russian Federation of 28.08.92 No. 632.

The types of negative impact on the environment include:

emissions into atmospheric air pollutants and other substances;

discharges of pollutants, other substances and microorganisms in surface water bodies, underground water objects and waterborne areas;

contamination of subsoil, soil;

placing production and consumption waste;

environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical impacts;

other types of negative environmental impact.

Harvesting fees for negative impact on the environment federal Service According to the supervision in the field of environmental management (Rosprirodnadzor) in accordance with paragraph 3 of the Decree of the President of the Russian Federation of 06/23/2010 No. 780 and Decree of the Government of the Russian Federation of September 13, 2010 No. 717. Recall that before the adoption of these regulatory legal acts, this function was performed by Rostekhnadzor.

Important!

The fee for negative environmental impact is not a fiscal fee. So established the Constitutional Court of the Russian Federation in determining from 10.12.2002 No. 284-O. The court pointed out the poddan payment is individually compensated and compensatory, and therefore cannot be treated to taxes.

Who should contribute

The procedure for calculating environmental payments was established by the Decree of the Government of the Russian Federation of 28.08.92 No. 632 (hereinafter referred to as Decree No. 632). It says that this procedure applies to enterprises, institutions, organizations, foreign legal and individualscarrying out any activities in the territory of the Russian Federation related to environmental management. It is easy to see that there is not a word about individual entrepreneurs.

However, the CS of the Russian Federation in determining from 10.12.2002 No. 284-O considered to pay for the negative impact on the surrounding natural environment All those who have such a negative impact have, including individual entrepreneurs.

By the way, officials indicate that individual entrepreneurs as the payers of environmental payments are also mentioned in Art. 23 of the Federal Law of 24.06.98 No. 89-ФЗ "On the waste of production and consumption" (hereinafter referred to as Law No. 89-FZ) and Art. 28 of the Federal Law of 04.05.99 No. 96-ФЗ "On the Protection of Atmospheric Air".

So, the decision of the CS of the Russian Federation is, no one has canceled him, and it is not necessary to argue - individual entrepreneurs are obliged to pay environmental payments.

By the way, it does not pay from the need to pay environmental payments either payment of UNVD (the letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04 / 3/262), nor the transition to the USN (letter of the Ministry of Finance of Russia dated March 21, 2007 No. 03-06-06 -04/1).

It is not difficult to assume that the transition to PSNs also does not provide such liberation.

There is a problem with the formulation of payers for accounting.

On the one hand, there is an opinion that despite the changes in the transmission of the corresponding functions from Rostekhnadzor to Rosprirodnadzor, payers for the negative impact on the environment should become registered in accordance with the orders of Rostechnadzor from 02.08.2005 No. 545 and from 24.11.2005 No. 867 for each object that has a negative impact on the environment: inpatient or mobile (letter of Rostechnadzor of 12.02.2007 No. 04-09 / 169).

However, the order of Rostechnadzor of 02.08.2005 No. 545 was not registered in the Ministry of Justice of Russia and was not published. In addition, the lack of obligation to register confirm the courts (for example, the decree of the sixth appellate arbitration court from 03.10.2011 No. 06AP-3857/2011 and the appeal definition of the Rostov wand of 03.05.2012 No. 33-4736).

Note!

A separate legal entity division by an independent payer of environmental payments is not and has the right to pay payments on behalf of a legal entity, subject to consolidation of this kind of powers in the Regulations on a separate division, as well as the presence of a power of attorney to this at the head of a separate division.

It is worth clarifying that the mentioned requirement follows from Methodical recommendations on the administration of the fee for the negative impact on the environment in terms of emissions into atmospheric air, utensils. Order of Rostechnadzor of September 12, 2007 No. 626. On the one hand, from August 9, 2011, these recommendations for the order of Rostechnadzor from 09.08.2011 No. 452 officially raised. But on the other hand, how it often happens to us, no one suggested anything new. Therefore, in our opinion, it makes sense to continue to be guided by them.

Facing objects

Stationary objects include:

objects that are firmly related to the Earth, which there was an emission or discharge of pollutants;

waste placement objects.

In accordance with Art. 1 of Law No. 89-FZ "On the waste of production and consumption" under the facility of waste should be understood by a specially equipped structure, intended for waste placement - a polygon, a sludge storage, tail, dumping rocks and another.

As stated in the current order of Rostekhnadzor dated 05.04.2007 No. 204, the payer produces the payment of environmental payments separately on mobile objects of negative impact - vehicles, including automotive, air, sea ships, internal sailing ships, mobile diesel-generator installations and other mobile installations equipped with engines working on gasoline, diesel fuel, kerosene, liquefied petroleum or natural Gaze, registered on the territory of one object of administrative-territorial division. The payer also makes calculation and payment of fees separately at the location of production areas and waste placement facilities for relevant municipalities.

When you pay

In accordance with the text of the order of Rostechnadzor of 08.06.2006 No. 557, the reporting period on environmental payments is the calendar quarter.

Please note that this order will be applied until the Ministry of Protection of Russia will replace its own relevant regulatory acts. This is stated in the letter of Rosprirodnadzor from 05.10.2010 No. CM-06-01-31 / 7167.

The period of payment is no later than the 20th day of the month following the reporting period.

Calculation of fees for negative environmental impact is also represented by payers no later than the 20th day of the month following the expired reporting quarter.

For each subject of the Russian Federation, a separate calculation is submitted. At the same time, if a payer on the territory of the subject of the Russian Federation is operated more than one object of negative impact, then the calculations of the board according to these objects are included in a single calculation.

Novation-2016.

From January 1, 2016, the current procedure regarding the deadline for making a negative impact on the environment will be irrelevant. By virtue of the new Art. 16.4 of Law No. 7-FZ reporting period regarding this payment is recognized as a calendar year. It follows it no later than March 1 of the year following the reporting period.

Board calculation mechanism

The base for calculating the board is:

the volumes of ejected into the atmosphere discharged into water objects or on the terrain of pollutants;

mass posted on sanctioned or unauthorized facilities of production and consumption waste.

Accounting should be conducted in each type of pollutant and for each class of waste hazard.

The main part of the fees for emissions and waste disposal was approved in 2003 by the Decree of the Government of the Russian Federation of 12.06.2003 No. 344. Subsequently, relatively minor changes and additions were made to this document, associated in particular with the accession of Crimea.

Here are the following data for calculation:

regulations for emissions of emissions into the air of pollutants stationary sources - in rubles per ton of pollutants;

regulations of fees for emissions into the atmospheric air of pollutants by mobile sources - in rubles per ton or cubic Meters;

regulations for discharges of pollutants into surface and underground water objects - in rubles per ton of pollutants;

regulations for placing production and consumption waste - for one unit of waste placement.

In Annex 2, the coefficients that take into account this document are specified. environmental factors (the state of atmospheric air and soil), in the territories of the economic regions of the Russian Federation, the coefficients that take into account the environmental factors (state of water bodies), in the pools of the seas and rivers.

In addition, it has been established that standards for emissions of emissions into the air pollutants, discharges of pollutants into water bodies, including through centralized drainage systems, placing production and consumption waste, are applied not only using coefficients taking into account environmental factors, according to Annex 2, but also an additional coefficient 2 for specially protected natural territories, for example, medical and recreational areas and resorts.

Since the standards of the board were installed back in 2003, each year they need amendment, at a minimum due to inflation. Thus, in the Decree of the Government of the Russian Federation of 19.11.2014 No. 1219 found that the regulations for the negative impact on the environment established by the Government of the Russian Federation in 2003 are applied in general In 2015, with a coefficient of 2.45.

Novation-2016.

According to the Decree of the Government of the Russian Federation of 19.11.2014 No. 1219, the regulations for the negative impact on the environment established by the Government of the Russian Federation in 2003 are applied in the general case in 2016 with a coefficient of 2.56, in 2017 - 2.67.

In order for the fee of contributions to determine the standard of its emissions, it needs to be applied to the territorial administration of Rosprirodnadzor. There must be information about the activities of the company and the types of products manufactured by it. Based on this information, the management of the Rosprirodnadzor will determine the approximate size of the permissible emission standards (or discharges) for the payer.

Then the payer needs to accurately determine the volumes of their emissions. This can be done independently or by attracting specialized organizations.

The calculation of the payment is made according to the rules prescribed in the Decree of the Government of the Russian Federation of 28.08.92 No. 632.

So, for stationary objects it looks like this.

The fee "For dirt" in size not exceeding the paid payer extremely valid standards is determined by multiplying the corresponding fees on the value of the specified types of contamination. If the payer does not fit into extremely valid norms, but stacked within the limits of limits installed for it, it is necessary to first consider the board within the limits of extremely allowable emissions or discharges, and then the difference between the maximum permissible standards and limits multiply to the corresponding rates. The resulting results are summarized. It should be noted that the limits are established on the basis of special permits. Moreover, they act exclusively temporarily - only at that time when the payer conducts events that should lead to a decrease in emissions to environmentally acceptable values.

If the payer does not fit not only in the standards, but even in the limits, then the calculation is made in three stages. First, it is necessary to calculate the amount of payment within the permissible norms. Then calculate the amount of payment to the difference between the limit standards and limits. Next, calculate the difference between actual emissions (discharges, waste) and established limits. This difference is multiplied by differentiated rates calculated on the basic standards of the board within the limit of emissions or discharges, and multiply five. And then you should summarize all the resulting results.

Important!

In the absence of an absent user with a prescribed manifold permission for emissions, discharge pollutants, waste disposal The entire mass of pollutants is taken into account as over-limit. It uses a fivefold increase in the coefficient.

For mobile objects, the standards for emission charges are installed per unit of measurement of the fuel used.

In contrast to the calculation of payment for emissions or discharges, there are only two main indicators to place waste within the limits of the limit, and over-limit waste. This follows from Art. 18 of Law No. 89-FZ. The amount of waste must be multiplied by a differentiated rate calculated on the basic standard of the board corresponding to the class of risk of garbage. If the payer exceeds the limit, you will have to consider the payment in two stages. First, you will need to calculate payment for waste within the limit, and then for the difference between the actual placement of waste and the limit. Moreover, the difference between over-limit waste and the limit is multiplied by a differentiated rate and five.

Classification of waste

Order of Rosprirodnadzor dated July 18, 2014 No. 445, the Federal Classification Catalog of Waste was approved (hereinafter referred to as FKO). Recall that the previous catalog was approved by the Order of the Ministry of Internal Affairs of Russia of 02.12.2002 No. 786.

FCCO were included as types of waste from the previous catalog and new types of waste. The code of each type of waste has a 11-digit structure.

The last sign of the 11-digit code defines the hazard class of environmental waste. If there is "0" - this means a block, type, subtype, group, a subgroup of waste. For the types of waste, the number "1" denotes the I class of danger, the number "2" - II class of danger, etc.

From August 1, 2014, the order of the Ministry of Internal Affairs of Russia dated September 30, 2011 No. 792, which was approved by the procedure for maintaining the state inventory of waste.

By virtue of paragraph 1 of Art. 20 of Law No. 89-ФЗ The State Cadastser of Waste includes FKCO, the State Register of Waste Placing Objects; Bank of waste data and technology utilization and disposal technologies of various types.

By virtue of Art. 14 of the Law No. 89-FZ company, as a result of the activities of which are formed by the waste of I-IV hazard classes, should:

Confirm the assignment of waste to a specific hazard class;

Create and approve passports on them.

In explanations of Rosprirodnadzor from 03.10.2014, officials explained that the procedure for confirming the payer of the removal of waste to a specific hazard class is primary with respect to the procedure for certification of waste.

The passport is drawn up on the basis of data on the composition and properties of these waste and evaluating their danger.

The form of the passport of the I-IV classes of hazards, as well as the rules for its design approved by the Decree of the Government of the Russian Federation of 08.16.2013 No. 712.

In paragraph 7 of these rules, it was established that a copy of the passport is sent to the territorial authority of Rosprodnadzor at the place of reference economic activity Companies in a way to determine the fact and date of its receipt, or awarded under the signature.

Arbitrage practice

As you know, waste is formed when conducting any economic activity. After all, even throwing paper used in the trash is also waste.

Earlier, officials, which can be seen from court decisions, believed that once the companies and entrepreneurs are formed economic waste, they are all obliged to calculate and pay an environmental payment for waste disposal.

It was this position that it was reflected in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of 09.12.2008 No. 8672/08, according to which the subject of the waste disposal fee is a legal entity, as a result of the economic and other activities of which these waste were formed, and the provision of services for the placement of waste by a specialized organization Based on the civil law agreement, does not mean the automatic transition to the burden of paying this public legal payment.

However, then the court changed his mind and reported that this opinion was incorrect.

Resolutions of the Presidium of the Russian Federation dated March 17, 2009 No. 14561/08 and dated July 20, 2010 No. 4433/10, the court confirmed his point of view in the decision of 12.07.2011 No. 709/11.

Judges noted that organizations and entrepreneurs who are not engaged in storage and placement of waste, but simply accumulate them for subsequent surrender specialized organization, not obliged to pay an environmental payment. However, they are not exempted from compliance with environmental and sanitary and epidemiological requirements when handling production and consumption waste. And for non-compliance with these requirements can be punished under Art. 8.2 Code of Administrative Code.

However, the "new broom on the new behavior." And when similar cases were transferred to the management of the Russian Armed Forces of the Russian Federation, the judges changed their 180 degree view - see, for example, the definitions of the Armed Forces of the Russian Federation of 15.05.2015 No. 301-kg-14-6499 and from 15.05.2015 No. 301-kg14-7579 . They indicated that since the transfer of ownership of waste from the company - the source of income to the company utilizing revenues did not occur, the company should pay an ecological payment - a waste source.

In the decision of the Armed Forces of the Russian Federation of April 10, 2015 No. 306-ad14-3950, the judges for some reason returned to the "old" position of the country of the Russian Federation.

In fact, as the CS of the Russian Federation found out in the decision of 03/05/2013 No. 5-P, the problem in the wording of the art itself. 16 of Law No. 7-FZ. The fact is that this article establishes the obligation to submit to the budget fee for the negative impact on the environment, but the addressees of this duty does not determine.

As for Decree No. 632, it is not a proper regulatory act for establishing the main elements of public legal payment, including its payers.

In determining the CS of the Russian Federation of 10.12.2002 No. 284, the court indicated that the environmental payment should be charged only from those business entities whose activities are really associated with a negative impact on the environmental situation.

Meanwhile, in terms of placing waste, legislation, as the court indicated, was built so that it was simply impossible to make an ecological payment for it.

Nor law No. 7-FZ, nor Law No. 89-FZ, nor Resolution No. 632, nor the procedure for the development and approval of the regulations for the formation of waste and limits on their placement, approved. Order of the Ministry of Internal Affairs of Russia dated 25.02.2010 No. 50, do not give an unequivocal answer, who exactly should pay the environmental payment for the placement of waste and consumption waste and who should develop waste management standards and limits for their placement - the company, as a result of the activities of which such waste appear, or those companies that collect, store and dispose of such waste? The fact is that there are straight contradictions between these legislative acts.

As a result, it turns out that the subjects of small and medium-sized businesses, actually and producing waste are generally exempted from the development of waste standards, unless they are engaged in their storage and disposal. It turns out that the development of standards for waste disposal is not linked to the obligation to pay an environmental payment for their placement.

The CS of the Russian Federation found a letter of the State Committee for Environmental Protection No. 14-07 / 32, from which it turned out that state bodies do not even mind that the manufacturers of waste and those who deal with their placement themselves agreed. They will pay the environmental payment.

Viewing the decisions of the Russian Federation on this topic, the CS of the Russian Federation expressed bewilderment that the Russian Federation believes that the waste regulations should develop a company that wore and recycling waste, while she collects other people's waste. How can such a company impact on waste producers? A fivefold penalty coefficient must, in theory, stimulate to save those who produce waste, and according to the logic of the Russian Federation, for some reason, one who has nothing to do with the production of waste has nothing to be punished.

Maybe this is precisely this circumstance and advocated legislators to amend environmental legislation, so from January 1, 2016, this dispute should become irrelevant.

Novation-2016.

In accordance with the amendments made by the Federal Law of July 21, 2014 No. 219-FZ in Law No. 7-FZ, it will appear in it. 16.1. It states that the fee for the negative impact on the environment is obliged to make legal entities and entrepreneurs leading in the territory of the Russian Federation economic or other activities that have a negative impact on the environment, with the exception of legal entities and entrepreneurs leading such activities exclusively at facilities of the IV category.

Recall that according to paragraph 1 of Art. 4.2 of Law No. 7-FZ Categories IV Objects are facilities that provide minimal negative impact on the environment. (So \u200b\u200bfor the export of paper from the office to pay ecological collection does not have to.)

The main thing is that it will now finally become clear who exactly should make an environmental payment for waste disposal.

Crime and Punishment

Peni.

Oddly enough, but it is not yet for the delay in environmental payments. However, the legislators have reached its hands to correct this "defects". From January 1, 2016, the late or incomplete payment of the negative impact on the environment entails the payment of the penalties in the amount of the 1/300 refinancing rate of the Bank of Russia, acting on the day of payment of penalties, but not more than 0.2% for each Day delay. Penios are charged for each calendar day of delay, starting from March 2, following the reporting period.

Not going anywhere and administrative responsibility.

Administrative responsibility

As stated in Art. 8.41 Administrative Code, non-submission of the fee for the negative impact on the environment entails the imposition of an administrative fine on officials in the amount of from 3,000 to 6,000 rubles; on legal entities - from 50,000 to 100,000 rubles.

Of course, first of all you need to identify the fact of non-payment or late payment. This is done by the financial unit of the territorial authority of Rosprirodnadzor. It collects information about incoming payments and transmits it to its leadership.

By the mercy of the court

Is it possible to avoid administrative punishment, even having encouraging the payment time? Can. The Arbitration Court has such a right.

Thus, in the resolution of the FAS of the East Siberian District of 20.10.2009 No. A74-2177 / 2009, the judges considered the delay in payment for 8 days by an insignificant violation and released the payer of the environmental payment from responsibility. It is true, to consider one important fact: The company could not pay because its accounts were temporarily blocked by the tax inspectorate.

A similar solution was made in the resolution of the FAS of the West Siberian District of 03/31/2010 No. A81-4031 / 2009. Here, the court did not look for special justification for the violator.

The judges indicated that according to Art. 2.9 Administrative Code of the Russian Federation with the insignificance of a perfect administrative offense of the judge may free the person who committed an offense, from administrative responsibility.

From the explanation of the Russian Federation contained in paragraph 18 of the Decree of the Plenum of 02.06.2004 No. 10, it follows that when qualifying the offense as the insignificant courts, it is necessary to proceed from the assessment of the specific circumstances of its commitment. Article 2.9 of the Administrative Code of the Russian Federation can be applied to any composition of the offenses contained in this Code. In accordance with Art. 71 APC RF Arbitration Court assesses evidence in its inner conviction, based on a comprehensive, full, objective study of all circumstances of the case in aggregate.

This can be judged, in our opinion, at least according to the definitions of you of the Russian Federation of 10/31/2012 No. You-14216/12 and dated 07.06.2012 №-7368/12 No., in which the judges supported the fact of insignificance, and the definition of the Russian Federation from 01/19/2012 № а-17817/11, in which the judges did not see such a fact.

In our opinion, it is possible to count on the consecration of judges if only because the amount of the fine for a slight period of delay seems clearly disproportionate. That's just the question of what period of delay can be considered insignificant, each arbitration court will solve himself.

Note!

The payer can not be fined at all for this violation, if it is detected a year later after the expiration of the fee. This directly follows from the content of paragraph 1 of Art. 4.5 Administrative Code of the Russian Federation and confirmed by the residences of the FAS of the North-Western District of December 15, 2009 No. A44-3057 / 2009 and the Far Eastern District of 03.24.2010 No. F03-1528 / 2010.

Small business problems

Subjects of small and medium-sized businesses should pay attention to the letter of the Ministry of Internal Affairs of Russia dated July 13, 2015 No. SU-02-01-36 / 11991.

In accordance with paragraph 3 of Art. 18 of the Law No. 89-FZ Entrepreneurs and companies, as a result of the activities of which are formed waste, develop projects of waste management standards and limits for their placement. True, this does not concern the subjects of small and medium-sized businesses. These subjects, if they also produced waste production, should submit to the competent authorities reporting on education, use, neutralization, on the placement of waste in a notification order.

The requirements for the content and submission of such reports are set out in the order of submission and monitoring of reporting on education, use, disposal and disposal of waste (with the exception of statistical reporting), approved. Order of the Ministry of Environment of Russia dated 09.12.2010 No. 542, (hereinafter - order).

Provisions of paragraph 2 of the procedure for the development and approval of waste management standards and limits on their placement, approved. By order of the Ministry of Internal Affairs of Russia of 25.02.2010 No. 50, it was determined that the limits for the placement of waste for small businesses are the amount of waste actually aimed at placing in accordance with the above statement. Therefore, to confirm the limits, a small business is obliged to submit this reporting in a timely manner. By virtue of paragraph 5 of the order, it appears until January 15 of the year following the reporting period.

Officials considered that for the late submission of reporting of businessmen should be punished under Art. 8.5 of the Administrative Code of the Russian Federation, as reported in the letter of Rosprirodnadzor from 25.12.2014 No. AA-03-04-36 / 21179. The named article mentions concealment, intentional distortion or a late message of full and reliable information about the state of the environment and natural resources, on the sources of contamination or other harmful effects on the environment and natural resources, the radiation situation, and the distortion of land status, water Objects and other environmental objects by persons who are obliged to report such information.

Under the intake of information, it is understood to disappoint it to the attention of persons who have the right to receive it; Under the search for information, the message of incomplete or incorrect data. A late message of complete and reliable information means a violation of its durations of bringing to stakeholders.

An administrative penalty is:

for citizens - from 500 to 1000 rubles;

for officials - from 3000 to 6000 rubles;

for legal entities - from 20,000 to 80,000 rubles.

However, judges had their own opinion, and not at all in favor of small and medium-sized businesses.

In the COAP of the Russian Federation there is Art. 8.2, which provides for punishment for such violations as non-compliance with environmental and sanitary and epidemiological requirements when handling production and consumption waste, substances that destroy the ozone layer, or other hazardous substances.

These disorders entail:

for citizens, a fine of 1000 to 2000 rubles;

for entrepreneurs a fine of 30,000 rubles. up to 50,000 rubles. or administrative suspension of activities for up to 90 days;

for legal entities, a fine of 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.

As you can see, these sanctions are much more rigid than under Art. 8.5 of the Administrative Code.

But it is Art. 8.2 Code of Administrative Offenses of the Russian Federation, judges are required to be applied in the situation under consideration. This opinion, for example, was expressed in the resolution of the AS of the Moscow District of 20.08.2014 No. F05-8666 / 2014 in case No. A40-6935 / 2014.

But the main thing is that the courts consider so much high level (see, for example, Decisions of the Presidium of the CAP of the Russian Federation of 02.10.2012 No. 4973/12 in case number A60-50398 / 2011, Armed Forces of the Russian Federation of 06.06.2014 No. 3-ad14-2 and dated 09.04.2015 No. 308-ad14-4895 in case number A32-13704 / 2013).

The judges believe that the composition of the offense provided for in Art. 8.2 Code of Administrative Offenses of the Russian Federation, forms any activities to handle production and consumption or other hazardous substances, which is conducted with violations of environmental legislation. Violations of environmental legislation include violation of the requirements of paragraph 3 of Art. 18 of Law No. 89-FZ.

Tax accounting problems

In subparagraph 7, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation found that the taxpayer's material expenses include payments for extremely permissible emissions (discharges) of pollutants into the natural environment. But emissions are divided into three categories: according to the standard, over a limit and super-luminous. Then what does the "extremely valid" emissions mean?

For example, the Ministry of Finance of Russia in letters from 07.05.2007 No. 03-03-06 / 1/24 and 16.03.2006 No. 03-03-04 / 1/238 decided that only payments for emissions (discharges) can be taken into account in tax expenses harmful substances within acceptable standards or waste placement within the limits. In a letter of the Ministry of Finance of Russia dated December 1, 2005 No. 03-03-04 / 403, financiers claim that payments for emissions or discharges of pollutants within limits, but beyond permissible standards, as well as super-luminous payments to include tax expenses.

At the same time, in paragraph 4 of Art. 270 Tax Code of the Russian Federation said that in determining the tax base, expenses are not taken into account as the amount of payments for excess emissions of pollutants into the environment. It turns out that limited and ultra-dimensional emissions are just falling under this item.

Some courts confirm this (see Resolution of the FAS of the Eastern Siberian District of 05/26/2006 No. A33-11449 / 05-F02-2414 / 06-C1, A33-11449 / 05-F02-2416 / 06-C1 in case No. A33 11449/05). Others do not agree (Resolution of the FAS of the North-Western District of July 15, 2007 in case No. A26-7961 / 2006-218). In the latter, the court considered that the limits for emissions and discharges of pollutants and microorganisms are actual emissions (discharges) of these substances, coordinated with the executive authority in the field of environmental protection for the period of implementation of the plan approved by this body to achieve permissible emission standards (discharges ), and may be referred to temporarily agreed emissions and discharges. So payments for emissions within the agreed limits can be considered when calculating income tax.

It is also necessary to bring the position of the FAS of the Ural District (see Resolution of March 19, 2008 No. F09-1599 / 08-C3 in case number A76-8 / 07). The court indicated that payments for the placement of waste within the established limits are not a sanction for the excessive impact on the environment, so the taxpayer legally included them in expenses. This decision was supported in the definition of you of the Russian Federation of August 25, 2008 No. 9144/08. But in this case, the limits for waste disposal were considered. But, in contrast to the calculation of payment for emissions or discharges for calculating waste, there are only two main indicators - waste within the limit and over-limit waste. Simply put, the intermediate stage, because of which the entire cheese-boron is being conducted.

Judging by the fact that there are no more recent court decisions on this issue, taxpayers do not risk. And correctly do.

We will also remind about the decision of the Presidium of the Supreme Court of the Russian Federation of January 24, 2006 No. 7317/05 in case number A07-27013 / 04-A-SLA. The tax authorities tried to exclude the cost of the company to pay for the services of third-party sewage treatment organizations. However, the court indicated that if the sewage taking was carried out on the basis of an agreement, which provides for the excess of the norms of permissible concentrations of pollutants, then this payment is a differentiated tariff for the disposal services of harmful substances contained in wastewater. It is just a fee for services that can be taken into account in tax expenses. Even the Ministry of Finance of Russia in a letter dated January 26, 2006 No. 03-03-04 / 4/18 agreed with this point of view.

By the way, note that the services of third-party organizations to assess the actual number of discharges or emissions produced by the payer can be taken into account in order to tax return on the basis of sub. 6 p. 1 Art. 254 NK RF.

It should be noted that a conflict with tax authorities are possible on the recognition of the tax accounting of the cost of services to determine the hazard class of waste and services for the sanitary examination of standards of maximum permissible emissions of pollutants into the atmosphere. For some reason, the tax authorities believe that these costs should be taken into account in tax expenses evenly - during the validity period of these standards.

However, in the resolution of the FAS of the Ural District of January 17, 2012, the judges considered that there were no lasting relationship between the customer and the performer, so these costs in tax accounting can be taken into account at the same time.

For individual entrepreneurs and private organizations that enjoy natural resources, the commissioning of quarterly payments for the negative impact on the environment until the 20th day of the reporting period is obligatory (that is, the outbound quarter).

24.02.2016

This was envisaged by order No. 204 of Rostechnadzor of 05.04.2007, since any use of natural resources leads to the possibility of environmental pollution. In the current 2016, such calculations are canceled, but a new documentation has been introduced - a declaration of the fee for the negative impact on the environment. This document approves the Special Office, dealing with such issues and appointed directly by the Government of the Russian Federation.

In addition to the type of main document, this year also changed the reporting period - the payment should be made not on the results of the past quarter, but at the end of the year. It should be borne in mind that the mentioned changes concern only small and medium-sized businesses. For organizations that do not fall under these categories, advance payments are mandatory, which are committed following the first three quarters of the current year. For them, the payment period ends no later than the 20th of the subsequent month after the reporting period of the month. So, the first advance payment must be made until April 20, 2016. As for the amount of this advance, it corresponds to the fourth part of the amount of the fee, which has already been paid in the previous year - in 2015.

Now about the new declaration. This document is surreated for the current 2016, respectively, for the 1st quarter, it does not pass it in Rostekhnadzor. Thus, the deadlines set at the official level will be held until March 10, 2017, and the fee must be made before March 1 of the next 2017. This is stated in Article 16.4 of the Federal Law No. 7, adopted 10.01.2002.

When is the last time for the last time - "Calculation of fees for pollution of nature"? It should include the results of the 4th quarter of 2015 and give up to the relevant authority until March 1 of this year. This is due to the fact that transitional nuances are not provided for by federal law. But those accountants who have not become familiar with the innovations on time have already passed an outdated document at the beginning of the year, that is, until January 20.

Decree of the Government of the Russian Federation No. 344 (from 12.06.2003) found that "environmental" contributions are paid for certain types of negative impact on the environment. Here are these cases:

1. The stationary facility produces atmospheric emissions.

2. Implementation of discharges of pollutants into surface and underground objects on water.

3. Placement of waste and production waste (but this is only when the activities of the enterprise refers to waste disposal specialization).

If the object refers to mobile species - cars, any other working machines, the fee for atmospheric emissions from January 1 last year is not charged, as refers to 2016. This nuance is confirmed in the letters of the Ministry of Internal Affairs of the Russian Federation - No. 02-12-44 / 17039 of July 23, 2015 and No. 12-47 / 5413 of 10.03.2015.