Form for calculating fees for negative environmental impact

A calculation of the fee for negative impact is submitted annually to Rosprirodnadzor; in 2021, the declaration is drawn up in an updated form. This document reflects information about the negative impact on nature, broken down by type of harm caused. Negative influence manifests itself through:

• harmful emissions into air masses;
• removal and storage of industrial waste, its burial;
• discharges of wastewater that change the chemical composition of water resources (Article of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ).

The deadline for submitting the calculation of the negative impact fee is no later than March 10 of the year that follows the annual reporting range. Both legal entities and individual entrepreneurs can act as payers of such a fee. The criteria for recognition as a payer are the implementation of activities, the side effect of which is pollution of the surrounding space, within the territory of the Russian Federation.

Tenants do not need to submit an environmental calculation if their property lease agreements indicate that payments to the budget for polluting factors are made by the lessor. Persons whose activities are based on objects belonging to the 4th, least “harmful” category are exempt from environmental payments. The conditions for classifying objects into categories 1-4 are given in paragraph 6 of Government Decree No. 1029 dated September 28, 2015.

Procedure for filling out the calculation of the fee for negative impact

The form for preparing the report was approved by order of the Ministry of Natural Resources dated January 9, 2017 No. 3. The document is drawn up in electronic form, signed with an electronic signature and submitted through electronic services. There is no need to duplicate it on paper. Submission of forms on paper is permitted provided that:

• the payer does not have a valid electronic signature;
• the total amount of payment for the last reporting period does not exceed 25 thousand rubles;
• the business entity lacks an Internet connection for objective reasons (technical impossibility of connecting to the network).

The form for calculating the fee for negative environmental impact must be numbered, and all completed pages are bound together. When numbering, the first number is always assigned to the title page. To prevent the removal of sheets from the paper set of the report, the lacing is sealed with the taxpayer's seal.

If the declaration on negative environmental impact contains unreliable or erroneous information, you can correct this data yourself using the clarifying form. This right is granted to payers who identify deficiencies before the deadline for filing a declaration.

How to file a report for negative environmental impact:

• cells that require the presence of numeric values ​​are filled from right to left, starting from the smallest digit of the digit;
• empty cells must not contain zeros;
• ruble values ​​are written without kopecks; rounding of numerical indicators to whole rubles is carried out according to mathematical rules.

What sections does the environmental declaration consist of (calculation of pollution charges):

1. Mandatory title page for all.
2. Page for calculating the final payment that the business entity must transfer to the budget.
3. Forms for calculating fees for different categories of pollution sources.

Section 1 is dedicated to displaying information on air pollution, section 2 is devoted to water bodies, and section 3 systematizes data on solid waste. Only those sections of the declaration that relate to the activities of the payer are completed. Additionally, documents are attached confirming the fact of transfer of allocated funds to the budget and justifying the expenditures made on environmental protection measures.

Environmental calculations in 2021 are made taking into account the rates given in government decree No. 913 dated September 13, 2016. The amount of the fee is tied to tons of pollutants produced. In the calculation form, the sections specify the tonnage of such substances, the rate applied for each type and the coefficients for it. Based on these numerical parameters, the amount of payment for a specific source of pollution is derived. All these totals are summed up and displayed on the calculation summary page. The calculated values ​​for pollution within emission limits and in amounts exceeding established permissible standards are indicated separately.

Tariff rates

Rates for each ton of harmful emissions are approved by the Post. dated 09/13/16 N 913 as amended. from 09.12.2017. The resolution approved three types of rates used in calculating the NVES - for emissions of pollutants into the air, into water bodies and for waste disposal.

In total, the document contains 159 substances that pollute the environment and require payment for environmental pollution.

This data is needed to calculate the payment amount based on the volume of pollutant emissions, the fee per ton and the volume of waste disposed. In addition, compliance with regulations affects payments. If they are exceeded, the organization will pay more.

When calculating, the coefficients established by clause 6 of Art. 16.3 of the Law of January 10, 2002 N 7-FZ. For urban areas, a coefficient of 1.2 and a regional coefficient are applied. For suburban enterprises - only regional; in Russian regions this coefficient ranges from 1 to 1.9. You can view the coefficients for water and air in the text of the law.

In all resort and especially significant natural areas, the regional coefficient is 2.0. You can find out whether the location of a particular enterprise belongs to such areas from the letter of Rosprirodnadzor No. OD-06-01-31/25520 dated 12/16/16.

Solid waste coefficients

Now let's look at a sample calculation. Let's take a plant located in Yekaterinburg within the city. This is the Ural region, where the regional coefficient is two. Since the plant is located within the city limits, a second coefficient equal to 1.2 is additionally applied to the calculations

For example, an enterprise throws out without violating the norms:

• nitrogen oxide – 0.3 t;
• carbon monoxide – 0.2 t;
• nitrogen dioxide – 0.45;
• arsenic – 0.2 t;
• lead – 0.2 t;
• carbon tetrachloride – 0.3 t.

Now let’s calculate the fee for NVOS by multiplying the amount of emissions by the rate per ton. We get (rub.):

• nitric oxide – 0.3 × 93.50 = 28.05;
• carbon monoxide – 20 × 1.60 = 32 r;
• nitrogen dioxide – 0.45 × 138.80 = 32.46;
• arsenic – 0.2 × 1823.60 = 264.72;
• lead – 0.2 × 182.44 = 36.44;
• carbon tetrachloride 0.3 × 735534.3 = 220660.29.

The total amount is 221,054.41 rubles.

Applying the city and regional coefficient, we get:

221054.41 × 1.2 × 2.0 = 530530.59 - this is how much our company will pay for emissions.

If an enterprise goes beyond the standards, it will pay for excess emissions five times the amount, taking into account all coefficients. For example, with emissions of 0.3 tons of arsenic instead of 0.2, the enterprise will pay per ton:

1823.6 × 1.2 × 2 × 5 = 21883.20. Even a slight excess of 0.1 t will cost 2188.3 rubles. Therefore, it is beneficial for enterprises to comply with existing standards and not pollute the environment.

What is the correct KBK?

The BCC for transferring fees for negative environmental impact are as follows:

• 04811201010016000120 — payment for emissions of pollutants into the atmospheric air by stationary objects;
• 04811201020016000120 — payment for emissions of pollutants into the air by mobile objects;
• 04811201030016000120 — payment for emissions of pollutants into water bodies.
• 04811201040016000120 — payment for the disposal of production and consumption waste.

Sanctions for failure to submit environmental reports or violation of their deadlines

The legislator motivates organizations and individual entrepreneurs to submit reports on time using the whip method - threatening penalties if the order is violated.

The regulatory authorities have enough leverage:

• Art. 13.19 Code of Administrative Offenses of the Russian Federation. Failure to provide information or its submission after the expiration of the established period is regarded as a violation of the procedure for submitting statistical reporting and is punishable by penalties for legal entities of up to 70 thousand rubles, for officials - up to 20 thousand rubles;
• Art. 8.5 Code of Administrative Offenses of the Russian Federation. According to this norm, a violation is regarded as a deliberate concealment or distortion of environmental information. Fine - up to 6 thousand rubles for the responsible person in the organization and up to 80 thousand rubles - for the enterprise itself;
• P. 8.2 Code of Administrative Offenses of the Russian Federation. Affects SMEs whose operations generate waste. Sanctions - up to 30 thousand rubles for a responsible employee, up to 250 thousand rubles or administrative suspension of activities for a period of up to ninety days - for an organization, up to 50 thousand rubles or administrative suspension of activities for a period of up to ninety days - for individual entrepreneurs;
• P. 19.7 Code of Administrative Offenses of the Russian Federation. If the inspector regards it as failure to provide information, if its submission is required by law, then the violator will face the most “mild” punishment - up to 500 rubles for an official, up to 5 thousand rubles for a legal entity.

The Regional Code of Administrative Offenses of the Nizhny Novgorod Region provides for liability under Art. for violation of the procedure for submitting environmental reports to the Ministry of Ecology. 5.17. It provides for a fine of up to 10 thousand rubles per employee of the enterprise. In relation to the organization, the regional legislator is more severe than the federal one - the fine can reach 100 thousand rubles with a minimum threshold of 50 thousand rubles.

Calculation of the amount of eco-payments.

The size is calculated by natural resource users themselves or with the involvement of specialized environmental design organizations.

To carry out calculations, it is necessary to multiply the payment base for each pollutant or waste with the rates established for them. The resulting values ​​are ultimately summed up. Do not forget that in some cases (for example, when flaring associated gas) additional coefficients should also be taken into account.

When carrying out measures to reduce the volume of pollutants and waste, introducing the best available technologies, as well as complying with the standards and limits established for the enterprise, additional coefficients are applied to significantly reduce the amount of environmental payments.

And vice versa - in case of excess discharges and emissions, or disposal of waste exceeding established limits, increasing rates are applied.

The size of the applied coefficients is established by Article 16.3 of the above-mentioned Law No. 7-FZ.

In addition, users of natural resources make a part called an advance payment, which is ¼ of the total calculated amount quarterly.

General information about the declaration of payment for negative environmental impact.

Along with the payment of environmental payments to the state budget, users of natural resources are also required to submit to regulatory organizations a declaration of payment for environmental impact assessments.

The declaration is a specialized document, the purpose of which is to provide data on the calculated amount of payments for the environmental impact of the facility’s production activities. It can be filled out either by the natural resource user himself or by a commercial organization engaged on a contractual basis. In the second case, the cost of the service will be from 4,900 rubles, and the time frame for filling out the declaration can take from 1 day.

Legislative requirements obliging natural resource users to provide a declaration of payment for the NVOS are contained in Article 16.4 of Law No. 7-FZ. In addition, the declaration form and the procedure for its submission were approved on 01/09/2017 by Order of the Ministry of Natural Resources No. 3.

Deadlines for making payments and submitting declarations. Responsibility in case of untimely provision.

The deadlines established both for making environmental payments and for submitting a declaration about them are established by law and are:

• for the declaration - no later than March 10 following the year for which the amount of the fee was calculated;
• for making payments - no later than March 1 of the same year;
• for quarterly payments - no later than the 20th day following the reporting quarter.

If a declaration is not submitted on time, the Code of Administrative Offenses of the Russian Federation provides for fines that may be imposed in accordance with Article 8.5. Their size is:

• for enterprises that are legal entities - from 20 to 80 thousand rubles;
• for officials responsible in this matter - from 3 to 6 thousand rubles.

Late payment also entails payment of a penalty established for each day of late payment, the amount of which is also established by law (Law No. 7-FZ).

Who must submit this declaration?

The declaration is submitted by persons obligated to pay a fee in accordance with clause 1 of Article 16.1 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. These persons include legal entities and individual entrepreneurs who carry out activities that have a negative impact on the environment. The exception is legal entities and individual entrepreneurs operating exclusively at category IV facilities.

How and when to pay

Payment for NVOS is carried out quarterly in the following terms:

No payments are made for the 4th quarter, and the remaining payment for 2021 is due until April 1, 2021.

Please note that from 2021, according to amendments adopted on January 1, 2018, an enterprise can choose how to make advance payments. There are several options:

• depositing 1/4 of the amount for the previous year - the previously used method;
• 1/4 of the amount calculated from temporarily agreed emissions, discharges and waste limits;
• by the amount of emissions at the end of the quarter.

The enterprise itself can choose any of the options, but must indicate the method used in the declaration of payment for the tax assessment. This approach allows companies to manage finances more freely and reduces the number of overpayments.

All calculations of amounts for the tax assessment are reflected in the declaration. The document is submitted to the regional office of Rosprirodnadzor before March 10 of the following year. Since 2021, a new form has been used, filled out electronically and certified with an electronic signature. In some cases, filing a declaration on paper is allowed:

• in the absence of an electronic signature;
• if the fee is less than 25,000 rubles;
• remote businesses that do not have access to the Internet.

Composition and content of the declaration.

The declaration includes the following information:

• calculation of the total payment amount;
• calculation of amounts for each of the impacts exerted by the enterprise on the environment;
• application for calculating the payment base;
• documentation confirming the disbursement of funds planned for environmental protection measures and which served as the basis for reducing the amount of payment;
• copies of payment orders, which confirm the fact of inclusion in the state budget.

If we look in more detail, the fee declaration contains several sections, which include:

1. Title page. The title page contains information about the Federal Service to which the declaration is submitted, the name of the payer enterprise, legal form, location address, contact information, TIN. It is also certified by the signatures of the head of the enterprise, the executor and the chief accountant.
2. Calculation of the amount of payment to be paid to the state budget. The second section includes:
   OKTMO code of the payer,
3. the amount of the fee without making adjustments and taking them into account,
4. payment amounts calculated for each type of negative impact - emissions, discharges, waste,
5. the amount of funds spent on environmental protection measures,
6. information about advance payments,
7. the final payment amount contributed to the budget in a given reporting period.
8. The subsequent sections of the declaration are filled out in accordance with the negative impact the enterprise has on the environment and are devoted to detailed calculations of the amounts of environmental payments for:
   emissions of pollutants from stationary sources of the enterprise;
9. emissions from flares or associated petroleum gas;
10. discharges into water bodies;
11. disposal of production and consumption waste;
12. disposal of municipal solid waste.

For each of the impacts, a corresponding separate section is filled out, which indicates:

• Object name;
• object code;
• location address;
• names and numbers of environmental permits;
• volumes of pollutants or waste generated;
• volumes of excess formation of pollutants;
• coefficients and payment rates used in fee calculations;
• the final payment amount for each section.

Nature users fill out those sections of the declaration that correspond to their responsibilities. A zero declaration is not submitted to regulatory organizations.

When filling out the declaration, the amounts of calculated environmental payments are indicated in rubles. In this case, rounding to one hundredth is allowed.

Can I submit the declaration on paper or only electronically?

The declaration is submitted in the form of an electronic document signed with an electronic signature.
A declaration can be submitted on paper in the following cases:

1. lack of electronic signature;
2. the annual fee for the previous reporting period is equal to or less than 25,000 rubles;
3. lack of technical ability to connect to the Internet.

The declaration in paper form must be submitted with a copy on electronic media. You can download the declaration form for payment for negative environmental impact in the “Forms” section of the “Clerk”. In addition, the text of the document is on the official website of the ministry.