Environmental regulations have been in force in all regions of the Russian Federation since 2002. But in 2016, Federal Law No. 7 underwent some changes. As follows from the legislative provisions, all legal entities. persons and individual entrepreneurs who use environmentally friendly objects (that adversely affect nature) in their business are obliged to replenish the State Treasury with appropriate contributions (NVOS). Payment for negative impact on the environment is a mandatory annual contribution of natural resource users, characterized as covering damage caused to the nature and ecology of the country as a result of the use of environmentally friendly objects in their business. The obligation to make mandatory contributions to the Treasury is established by Article 16 of Federal Law No. 7.

The concept of compensation for pollution of nature implies financial contributions by natural resource users to the country's budget, acting as compensation for damage caused by environmental damage. Payment is made once a year or every quarter, depending on the form of ownership of the company. The established fees are aimed at encouraging legal entities. individuals and individual entrepreneurs to take appropriate measures to reduce the degree of adverse impact emanating from the use of NV objects, including the construction of environmental structures. Federal Law No. 7 contains some general requirements regarding contributions for negative environmental impacts, as well as the rules and frequency of their deductions (Article 16 of Federal Law No. 7). Reimbursement from natural resource users is subject to transfer to the State Treasury of the Russian Federation.

Guided by the same Article 16 of Federal Law No. 7, the following is considered to be an unfavorable influence:

• release of radioactive and other polluting components and compounds into the atmosphere by permanent resources;
• discharges of radioactive and other polluting substances into drains, as well as drainage channels;
• saving and disposal of waste materials obtained during production activities.

For the above types of negative impact on the environment, both Federal Law No. 7 and Government Decree No. 255 provide for payment.

The procedure for filing a declaration-calculation for NV and the deadlines for paying contributions

The calculation of compensation is reflected in the NVOS declaration, which is submitted to Rosprirodnadzor of the constituent entities of the Russian Federation. The deadline for submitting the document is March 10 of the year following the reporting period. That is, the declaration and calculation for 2017 should be sent to natural resource users no later than March 10, 2018.

The document reflects the calculation of mandatory compensation, the payment deadline for which is set until March 1 of the following tax period of the year. It is worth pointing out that the payment for negative impact has different frequency, depending on the type of business. For example:

1. Large businesses must pay quarterly payments. The payment deadline is the 20th day of the month following the reporting quarter.
2. Small and medium-sized businesses make payments once every 12 months. The deadline is no later than March 1 of the following tax period of the year.
3. If a subject has just registered to start a business activity, regardless of its class of business, in the current period it must make payments for the negative impact on the environment based on the results of the past year, that is, before March 1 of the year following the reporting period.

Obligation to submit calculations for the tax assessment and its payment

According to the rules of environmental legislation, all legal entities are required to pay the NVOS and submit a declaration. persons and individual entrepreneurs carrying out their production activities using facilities that have an adverse impact on the environment. Taking into account the degree of environmental damage, NV property is divided into categories, and accordingly, the calculation of contributions for them will be different. The calculation method and the result obtained are reflected in the declaration.

Let us note that objects belonging to category IV are not subject to the calculation of the NVOS, that is, users of natural resources are completely exempt from paying the contribution. This means that such objects have distinctive features in causing environmental damage:

• do not produce radioactive emissions;
• the volume of pollution entering the atmosphere does not exceed 10 tons per year;
• The economic activities of the enterprise do not affect the clogging of wastewater.

The level of danger of objects is determined by Rosprirodnadzor after an appropriate assessment of the enterprise’s property.

As with all mandatory payments made to the budget, our own BCCs have been developed for negative impacts on the environment, which reflect the direction of budget funds.

For late filing of declarations and payment of contributions, the law provides for penalties.

The fines are set at this amount

• officials - from 3,000 to 6,000 rubles;
• legal entities – from 50,000 to 100,000 rubles.

Fees for the IEE

For enterprises that make contributions to the budget for environmental damage, the corresponding KBK codes are provided; the negative impact on the environment in 2018 will be transferred by natural resource users according to the 20-digit codes given in the Letter of Rosprirodnadzor No. AS-06-01-36/6155 dated April 11, 2016 year.

Table. KBK on NVOS.

In conclusion, we note that the main task of legislators in relation to fees for environmental protection is to encourage enterprises to preserve and restore environmental sites. In addition, the calculation of the fee regulates the efficiency of using resource-saving sources.

Since January 10, 2002, the federal law “On Environmental Protection” has been in force in Russia, one of the clauses of which provides for a fee for negative environmental impact (NEI). Every year, enterprises and individual entrepreneurs in our country have many questions about the rules for filing a declaration, payment deadlines and possible penalties. This article will help you obtain comprehensive information on this issue and understand the procedure for filling out all the necessary documentation.

General information

The provisions on the tax for environmental pollution replaced the already outdated law on environmental pollution. This fee is defined by the Constitution as a mandatory public payment and is formally considered a fiscal fee. According to the Tax Code, such contributions are mandatory and do not exempt enterprises from taking environmental protection measures.

In accordance with the Federal Law of January 10, 2002 “On Environmental Protection,” the following types of environmental impact assessments are provided. This:

• pollution of surface and underground water bodies, discharge of pollutants into places where water is collected for the needs of the population;
• toxic emissions into the atmosphere, this applies to stationary objects;
• disposal of solid waste generated during the production process.

The terms and rates of payment are stipulated in the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.

Other types of harmful effects on the environment, such as soil pollution, excess noise, vibration or electromagnetic radiation, are not subject to tax, since there is no way to measure the degree of impact on nature, and therefore there is no standard for determining the required fee. Contributions for atmospheric emissions from mobile objects are also not made, as indicated by letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039 and dated March 10, 2015 No. 12-47/5413. So the organization does not have to pay for existing vehicles.

All issues related to payment and provision of reporting documentation are controlled by the Federal Service for Supervision of Natural Resources of the Russian Federation.

Who is the payer?

NVOS is one of the measures of state control over the level of environmental pollution. According to the Federal Law of January 10, 2002, the established fee must be paid by all organizations, enterprises and institutions whose activities are associated with a negative impact on nature. This list includes domestic and foreign companies, as well as legal entities and individuals. Since 2010, fees for NVOS have also been charged to budgetary organizations that were previously exempt from this responsibility.

Many resource users have questions about the conditions under which an enterprise can be exempt from these contributions. The fee is not transferred only if the production facilities have a hazard category of IV, which means:

• no radioactive emissions are produced;
• the amount of harmful emissions does not exceed ten tons per year;
• The company's activities do not affect the pollution of surface and groundwater.

The degree of danger of an object is determined by Rosprirodnadzor after conducting an appropriate inspection.

Some managers are mistaken that concluding an agreement with an organization engaged in the removal and disposal of waste exempts them from paying tax on the NVOS. The owner (if it is not an office, school, small enterprise, etc.) is in any case obliged to make annual contributions for the negative impact on the environment.

Categories of NVOS sources

When delimiting NVOS objects, a number of criteria are taken into account that determine the level of impact of production on nature. The main provisions are stated in Federal Law No. 7 of January 10, 2002, but in 2014 a special commission made significant changes and additions.

According to these regulations, the following conditions are taken into account to classify an enterprise as a certain category:

• level of harmful impact on the environment;
• to what class the industrial facility or production is assigned, to what industry;
• hazard class of discharged substances, toxicity level, presence of mutagenic properties in waste;
• classification as a nuclear energy facility.

According to the specified criteria, NVOS objects are divided into four categories, where I means that the source of pollution has a serious impact on the environment, II - moderate NVOS, III - insignificant; and IV is the minimum.

Federal Law No. 219 of July 21, 2014 introduced significant changes to the rules for classifying an enterprise into a particular group. For example, research centers, design bureaus, etc. were removed from the Category I list.

What applies to NVOS objects?

According to the definition prescribed in Federal Law No. 7 of January 10, 2002, environmental pollution facilities are a source (or a combination of them) of harmful effects on the environment located in a separate territory.

Depending on the nature of the location, the following types of objects are distinguished:

1. Stationary ones are industrial pipes, boiler rooms, parking lots, diesel installations, places where metal and wood are processed, paint is processed, wastewater treatment plants are located, etc.
2. Mobile - any enterprise vehicles, including air, water and underwater, all those whose engines run on gasoline, diesel, gas or kerosene.
3. Wastewater discharges are any sources that generate contaminated water as a result of industrial activities and discharge it onto the ground, into a river, lake or sea.
4. Household and industrial waste generated during the operation of the enterprise.

The last point includes many public places, such as administrative buildings, schools, workshops, offices, shops, etc.

Registration

The registration of an organization in the state accounting system is carried out by the territorial Rosprirodnadzor. The tax assessment of the object and the established tax amount will be determined by the regulatory authority itself. The only thing the organization needs to do is fill out an electronic application on the free service of Rosprirodnadzor.

The easiest way to do this is with a certified electronic signature. Together with the application, this data is uploaded to the portal, and all that remains is to wait for confirmation from the territorial authority. If there is no electronic signature, the application is generated using the module where the latest version of the NVOS form is located. The completed document is printed and sent to the controlling organization by mail.

Rosprirodnadzor will register the application, assign it an account number and enter into the register all the data about the source of the NVOS. This is primarily beneficial for enterprises, since if non-payment of special contributions or the fact of concealing the real level of damage to nature is revealed, the organization faces a serious fine.

When do you need to pay?

In paragraph 5 of Art. 16.4 Federal Law No. 7 of January 10, 2002 states that all deductions for negative impacts on the environment must be made once a year (previously once a quarter) no later than the first of March of the year following the reporting year. In 2016, changes were made for large industrial enterprises; it became possible to make an advance payment no later than the 20th, its amount being ¼ of the fee transferred for the previous year. Individual entrepreneurs and small businesses are not affected by this innovation; they pay tax once a year.

Since 2016, the reporting procedure has changed; now the company must draw up a special document in a form approved by the Government of the Russian Federation. The NEI declaration includes several sections; you only need to fill out those that are necessary for the organization. The company must itself calculate the amount of payments, taking into account all possible pollution associated with production. If, for example, the enterprise does not have stationary sources of hazardous waste emissions, then nothing needs to be entered in the first section of the NVOS payment form.

How to find out the required amount?

Every year new rates and tariffs are calculated, on the basis of which the fee for the new tax assessment is established. Today, the amount of deductions is prescribed in Decree of the Government of the Russian Federation dated September 13, 2016 No. 913, the data is valid until 2018.

Letter dated June 4, 2007 No. 04-09/673 of the Federal Environmental Supervision Service contains detailed information on how the NVOS is calculated, as well as on additional coefficients and rates.

The final payment amount can be calculated through the Eco-Expert program, which allows you to optimize the management of the enterprise’s activities and automate the calculations of taxes on the NVOS. There are other programs, including the “NVOS Module”, specially created to simplify the reporting process for organizations, as well as optimize the work of regulatory authorities. You can find it on the official website of Rosprirodnadzor.

When making final calculations, some enterprises are required to take into account an additional coefficient if their economic activities take place in territories specially protected by the state.

Declaration submission format

According to the established rules, a report for a certain period must be submitted electronically; the date of submission will be considered the moment of its registration on the Rosprirodnadzor website. In some cases, filling out the NVOS declaration is permitted on paper:

• if the nature user does not have an electronic signature;
• provided that the annual payment does not exceed 25 thousand rubles;
• or the payer does not have access to the Internet.

In such cases, the deadline for acceptance of payment will be considered the moment of submission to the regulatory authorities.

Filling rules

The NVOS declaration form was approved by order of the Russian Ministry of Natural Resources on January 09, 2017. It contains comments and notes describing the procedure. In addition, there are some nuances that must be taken into account by the person responsible for filling it out.

1. In the existing table, only those sections that directly relate to the economic activities of the organization are filled in.
2. If a company has facilities in different regions of the country, each of them draws up its own IEE declaration.
3. All amounts are written with an accuracy of one hundredth; rounding can only be done in accordance with existing rules.
4. All numbers, with the exception of TIN and KPP, are entered into the cells from right to left, starting with the smallest.
5. All sheets must be signed by the person responsible for filling out the NVOS.

Finished documents, bound, numbered, with the seal of the organization and the signature of the head, are submitted to the territorial Office of Rosprirodnadzor. No additional papers are usually required, but in some cases regulatory authorities ask to provide a lease agreement, regulatory documents, waste transfer acts, etc.

Sample

Filling out the NVOS declaration is a rather labor-intensive task that requires employees to have certain knowledge and skills. Today there are special companies that provide such a service. In small companies, this responsibility falls on the shoulders of accountants, since not everyone can afford the position of ecologist. Today there are special companies that provide such a service. However, there are basic principles that will help you figure out what items the form of payment for the NVOS consists of.

1. Title page: all information about the organization and founders is indicated here:

• Name;
• Full name of the manager;
• contact details;
• TIN and checkpoint;
• organizational and legal form;
• signatures of the manager and accountant.

2. Section 1: data on stationary sources is recorded here, the category of the facility, its name, code and location, as well as the date and number of the issued permit for emissions are indicated.

3. Section 1.1: In addition to the above information, indicators such as calculation methods for associated petroleum gas flaring, production and flaring volumes, process losses and utilization levels are added.

4. Section 1.2: this contains data on payment for harmful emissions into the atmosphere when burning or dispersing APG in volumes exceeding the established norm. The name of the object, location, code, calculation methods and data on production and use are also indicated.

5. Section 2: to be completed by the person responsible for the discharge of waste into wastewater and drainage waters.

6. Section 3: any waste that has a negative impact on the environment (garbage, municipal solid waste, etc.) is indicated here.

7. Section 3.1: All activities involving disposal or disposal of waste are specified.

A specific example of filling out the NVOS can be found in the appendix to the Order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3 “On approval of the Procedure for submitting a declaration on payment for negative impact on the environment and its forms.”

Small business representatives often have questions about point No. 3. If they prove that the organization is not involved in harmful emissions, it will be necessary to contact the territorial body of Rosprirodnadzor to remove the company from the list of payers.

What is the “Nature User Module”?

Since 2011, Russia has been actively implementing a program to transfer government services into electronic form. Every year more and more departments and structures join the initiative. Since 2012, the Federal Service for Environmental Management has been accepting all reports containing information on waste disposal, as well as on payment of fees for negative environmental impact, mainly in electronic form.

“NVOS Module” is a free program created specifically for the needs of natural resource users. Here, the head of the company or other responsible person can maintain an information base about the volume of negative impact on the environment and include details of the posting documents. The module also allows you to calculate fees for the tax assessment.

The program provides the following reports:

1. Calculation of the payment amount.
2. 2-TP (Waste).
3. Application for registration of an object in the Rosprirodnadzor system.
4. For small and medium-sized businesses, reporting on the generation, use and storage of waste is provided.

Information about the organization and available documents will need to be entered only once, then, as necessary, add data on the economic activities of the enterprise. All reports are generated by the program.

Consequences of non-payment

Many users of natural resources are interested in the question of where the paid funds go. Since the contribution for the negative impact on the environment is not considered a tax itself, but is a special form of compensation, the amount is distributed in a different way. Part of the amount goes to restore the nature of the region of the country where the economic activity is located. The federal budget receives 20% of the funds, the income of the constituent entities of the Russian Federation - 40% and municipal districts also 40%.

The legislation provides for administrative liability for failure to make payments within the specified time frame. According to the Code of the Russian Federation of June 22, 2007 “On Administrative Violations,” a fine may be imposed for late payment: for an individual - 3000-6000 rubles, for legal entities - from 50,000 to 100,000 rubles.

Frequently Asked Questions

Small companies believe that their activities are not covered by the NVOS law, but this is not the case. All enterprises are required to pay contributions to Rosprirodnadzor. During office work, household waste is also generated: garbage, used lamps, computer equipment, paper, etc. But if a company has an agreement with a company involved in waste removal and disposal, then responsibility for harm to the environment passes to it . The same applies to tenants: they have the right not to pay environmental tax if the contract stipulates that payments are made by the owner of the premises.

If the company did not carry out any activities during the reporting period, then the management will need to submit the so-called zero calculation. However, if the regulatory authorities discover fraud, the company will be fined in accordance with the Code of Administrative Offenses.

The organization is obliged to keep records in the field of waste management. In case of an audit, there must be a special journal; it can be in paper or electronic form. For this purpose, special programs are provided, including the NVOS module. This application can be found on the official website of Rosprirodnadzor. The data storage period is five years. Also, managers must have passports for all waste generated at the enterprise.

Currently, the legislation does not establish a procedure for returning funds in case of overpayment. In this case, you must contact the territorial body of Rosprirodnadzor with all the papers confirming the transfer of funds and a declaration for the NVOS. The organization will reconcile the data, and if the overpayment is confirmed, the funds will be returned.

51. Payment for negative impact on the environment.

Pollution fee and other types of harmful impacts on it are considered in environmental law in Russia and foreign countries as one of the main economic incentives for environmental enterprises whose activities are associated with such impacts on nature to take measures to reduce environmental pollution in accordance with legal requirements.

Some general requirements regarding payment for negative environmental impacts are defined in the Federal Law “On Environmental Protection” (Article 16).

TO types of negative impact on the environment This law covers:

emissions of pollutants and other substances into the air;

discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

pollution of subsoil and soil;

disposal of production and consumption waste;

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

other types of negative impact on the environment.

Types of negative impact on the environment, for which a fee is charged (in accordance with the Decree of the Government of the Russian Federation of August 28, 1992 No. 632 “The procedure for determining fees and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects”):

release of pollutants into the atmosphere from stationary and mobile sources;

discharge of pollutants into surface and underground water bodies;

waste disposal;

other types of harmful effects (noise, vibration, electromagnetic and radiation effects, etc.).

(There is a clear discrepancy between the clauses of the Government Resolution and the Federal Law)

The law has not determined the form of payment for negative environmental impact. It states that such forms are determined by federal laws.

Payment for negative impact on the environment (hereinafter referred to as NVOS) is charged in accordance with the Procedure approved by the Government of the Russian Federation of August 28, 1992 No. 632 “Procedure for determining the fee and its limits for environmental pollution, waste disposal, and other types of harmful impacts” (hereinafter referred to as - Resolution No. 632) according to the standards approved by the Government of the Russian Federation of June 12, 2003 No. 344 “On payment standards for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface water bodies, disposal of industrial and consumption waste” (as amended Resolutions of the Government of the Russian Federation dated July 1, 2005 No. 410 and dated January 8, 2009 No. 7) (hereinafter referred to as Resolution No. 344).

The starting points for determining fees for negative impacts on the environment are the basic standards for fees for emissions, discharges of pollutants into the environment, waste disposal and other types of harmful impacts, as well as coefficients that take into account environmental factors.

Two types of basic payment standards have been established:

for emissions, discharges of pollutants, waste disposal, and other types of harmful effects within acceptable standards;

for emissions, discharges of pollutants, waste disposal, and other types of harmful effects within established limits (temporarily agreed standards).

At the same time, the basic standards for payment for environmental pollution within the limits of temporarily agreed standards were five times higher than payments for environmental pollution within the limits of acceptable standards.

According to the Federal Law of November 30, 2011 No. 371-FZ “On the federal budget for 2012 and the planning period of 2013 and 2014.” The standards for payment for tax assessments established by the Government of the Russian Federation in 2003 and 2005 are applied in 2012 with a coefficient taking into account inflation:

Decree of the Government of the Russian Federation No. 344 of June 12, 2003. - 2.05;

Decree of the Government of the Russian Federation No. 410 of July 1, 2005. - 1.67.

When preparing calculations of fees for environmental impact assessments, it is necessary to apply coefficients to the fee standards that take into account the environmental factors of the territory in which the object that has a negative impact is located (Appendix 2 to Resolution 344). Payment standards for emissions of pollutants into the atmospheric air of cities are applied with an additional coefficient of 1.2, for rural settlements - 1.

Tax payers in accordance with clause 1 of the Procedure contained in Resolution No. 632, are enterprises, institutions, organizations carrying out any types of activities on the territory of the Russian Federation related to the management of natural resources, carrying out the above types of negative impact on the territory of the Russian Federation. Individual entrepreneurs are also recognized as payers of fees in accordance with Article 23 of the Federal Law of June 24, 1998. No. 89-FZ "On production and consumption waste", Article 28 of the Federal Law dated 04.05.99. No. 96-FZ "On the protection of atmospheric air".

Calculations of fees for environmental impact assessments are carried out by natural resource users independently according to the forms approved by the order of the Federal Service for Environmental, Technological and Nuclear Supervision dated 04/05/07 No. 204 as amended by No. 182 dated 03/27/08 “On approval of the form for calculating fees for negative impact on the environment environment and the procedure for filling out and submitting the form for calculating fees for negative impact on the environment." The transfer of funds is carried out by natural resource users within the time limits established by the territorial bodies of the Ministry of Ecology and Natural Resources of the Russian Federation. Upon expiration of the established deadlines, payment amounts are collected from natural resource users without acceptance.

In accordance with the existing concept of payment for pollution, basic payment standards are established for each ingredient of the pollutant (waste), type of harmful effect, taking into account the degree of danger to the environment and public health. For individual regions and river basins, coefficients are established for the basic payment standards, taking into account environmental factors - the natural and climatic features of the territories, the significance of natural and socio-cultural objects. The coefficients of the environmental situation and the ecological significance of atmospheric air, water bodies and soil may increase.

Payment standards for specially protected natural areas, including medical and recreational areas and resorts, as well as for regions of the Far North and equivalent areas, the Baikal natural territory and zones of environmental disaster are applied using coefficients taking into account environmental factors and an additional coefficient 2. In this case, differentiated payment rates are determined multiplying basic payment standards by coefficients that take into account environmental factors.

Payments for environmental pollution in amounts not exceeding the maximum permissible standards for emissions, discharges of pollutants, volumes of waste disposal, and levels of harmful effects established by the natural resource user are determined by multiplying the corresponding payment rates for the amount of the specified types of pollution and summing the resulting products by type of pollution.

Payment for environmental pollution within established limits is determined by multiplying the corresponding payment rates by the difference between the limit and maximum permissible emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects and summing up the resulting products by type of pollution.

Payment for excess pollution of the natural environment is determined by multiplying the corresponding rates of payment for pollution within the established limits by the amount of excess of the actual mass of emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects above the established limits, summing up the resulting products by type of pollution and multiplying these amounts by a fivefold increasing factor.

If the user of natural resources does not have a properly issued permit for the emission, discharge of pollutants, or disposal of waste, the entire mass of pollutants is taken into account as above the limit.

Payments for maximum permissible emissions, discharges of pollutants, waste disposal, levels of harmful effects are made at the expense of the cost of products (works, services), and payments for exceeding them are made at the expense of the profit remaining at the disposal of the natural resource user.

Payments for negative environmental impact are made quarterly.

At the present stage, the distribution of payments for negative impacts on the environment is regulated by the Budget Code of the Russian Federation of July 31, 1998. In accordance with it, 20% of the payment goes to the federal budget; 40% - to the budgets of the constituent entities of the Russian Federation; 40% goes to local budgets. At the same time, the Code does not establish the intended use of these financial resources.