Payment for NVOS: new rules for calculation and payment for the 2nd quarter. 2021

Persons obliged to pay a fee for negative environmental impact (NEI), with the exception of small and medium-sized businesses, must pay quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the corresponding quarter. The deadline for paying taxes for the second quarter of 2021 expires on July 20. 1C experts have prepared a review of current materials—regulatory legal acts, letters from Rosprirodnadzor, bills—concerning the rules for calculating and paying fees for NVOS.

Basis and legal basis

A fee for negative environmental impact is usually referred to colloquially as an environmental fee or an environmental fee.
It is required to be paid by all those who, due to the nature of their activities, have a negative impact on the environment. The responsibility for this fee lies with everyone who operates on the territory of Russia, regardless of their legal form and form of ownership. The procedure for calculating and collecting fees for negative impacts on the environment is established by Russian Government Decree No. 632 of August 28, 1992, which has undergone major changes, as well as by Federal Law No. 7-FZ of January 10, 2002. It defines the types of pollution for which a fee is charged and the basic standards for calculating the environmental fee.

It should be noted that from January 1, 2021, when calculating fees for environmental pollution, it is necessary to be guided by the Decree of the Government of the Russian Federation of September 13, 2016 N 913 “On fee rates for negative environmental impacts and additional coefficients.”

Starting from 2021, payment of the environmental fee and submission of a calculation of the amount of the environmental fee are carried out annually - until April 15 of the year following the reporting period. The key change for 2017 is that the reporting period for this tax is now a year rather than a quarter.

Types of negative impact

1. Disposal (disposal, neutralization) of waste
2. Pollution of water bodies (discharge into surface and underground sources)
3. Harmful emissions into the air from stationary sources (mobile ones excluded since 2015)

If an enterprise has at least one type of pollution, then the law obliges it to pay a fee for the negative impact on the environment. Regulatory Law - No. 632-FZ dated August 28, 1996.

Let's take a closer look at what each type of negative impact includes.

Disposal of production and consumption waste

The law defines disposal as storage and disposal. First, the waste is stored (collected, accumulated) in a certain place, and then goes to disposal (the final destination is, as a rule, a landfill). These two stages can be separated in time, but both provide for contributions to the budget.

The NVOS payment is not made for waste that is subject to processing (disposal) and further use.

Discharges of pollutants into water bodies

If an enterprise has a pipe through which water mixed with waste flows into a reservoir, while the quality of the water in this reservoir sharply deteriorates or damages the shoreline, bottom or wellbore, then this qualifies as a discharge of pollutants.

There are organized and unorganized sources. This applies to both water discharges and air emissions. In both cases, unorganized sources are those for which it is impossible to measure the power and volume of harmful discharges/emissions. Instead of measurements, a calculation method based on average indicators is used.

Harmful emissions into the air

By analogy with discharges, harmful emissions are understood as harmful substances spreading through the atmosphere. The source of emissions can also be organized or measurable, like a pipe in a boiler room. Or it can be unorganized: dust from production windows, aerosol spread of chemicals. fertilizers, etc.

From 01/01/2015 for emissions arising from vehicles, i.e. from mobile sources , no fee is charged (see official letter). Contributions transferred to the budget for mobile sources of emissions for the 1st and 2nd quarters of 2015 can be returned . A letter from Rosprirodnadzor No. AA-06-01-36/13498 must be attached to the application (see below).

Changes in the calculation of fees for negative impact in 2015

Payments for harmful emissions from mobile sources will not be charged from January 1, 2015 . The increasing coefficients have also been .

Due to inconsistency, regional branches of Rosprirodnadzor at the beginning of 2015 refused to accept fee calculations without taking into account mobile sources. A new letter has now been issued confirming the abolition of fees for mobile sources. This letter AA-06-01-36/13498 dated August 3, 2015 can be attached to the fee calculation:

pismo_10_03_2015_Peredvizhnye_istochniki.doc

Deadlines for payment of fees for negative impact

20 days after the end of the reporting quarter is the deadline when the amount of cash payments must be calculated and transferred to the budget (for the Northwestern region this is the Department of Rosprirodnadzor for the Northwestern Federal District).

Who is required to pay the environmental fee?

Everyone who pollutes the environment is required to pay a fee for environmental pollution. That is, to start an organization or individual entrepreneur, you need to figure out whether it produces pollution in its work.

The new legal regulation has reduced the types of hazards for which fees are charged. Starting from 2021, according to the Federal Law of January 10, 2002 N 7-FZ (as amended on July 3, 2016) “On Environmental Protection” this is:

• release of pollutants into the atmosphere from stationary sources;
• discharge of pollutants into water bodies;
• waste disposal;

Previously, the types of impact also included atmospheric emissions from mobile objects (cars), as well as noise, vibration, and office electromagnetic radiation. Therefore, environmental payments were paid by almost all companies and individual entrepreneurs.

It is obvious that manufacturing enterprises, factories, transport companies, industry - all these entities pollute the environment to a greater extent. This is due to the technologies they use, emissions of toxic substances into the atmosphere, rivers and lakes, etc. Therefore, paying the environmental fee is their first responsibility.

According to Article 16.1 of Federal Law No. 7-FZ, fees are required to be paid by legal entities and entrepreneurs carrying out activities on the territory of the Russian Federation that have a negative impact on the environment.

The exception is persons operating only at category IV facilities, that is, those that have minimal harmful effects. Such objects are listed in Articles 4.2 and 16.1 of Law No. 7-FZ, as well as in paragraph 6 of the Criteria approved by Decree of the Government of the Russian Federation of September 28, 2015 No. 1029.

When disposing of municipal solid waste, fees for negative impact on the environment must be paid by:

• regional operators for municipal solid waste management;
• operators for handling municipal solid waste and disposing of them.

Administration of the Tax Fee

Rosprirodnadzor and its territorial divisions exercise control over the calculation of the Fee for NVOS within nine months from the date of receipt of the Declaration or during state environmental supervision procedures (clause 37 of the Rules; Federal Law dated December 26, 2008 No. 294-FZ).
The subject of control is the correctness of calculation, completeness and timeliness of payment of the Tax Fee. During the inspection, the compliance of the information and calculations presented in the Declaration and the documents attached to it is established (clauses 38, 39 of the Rules).

If errors are identified, the person being inspected is informed about this and, in the form of a demand, is asked to provide the necessary justified explanations and (or) make appropriate corrections within seven working days (clause 40 of the Rules).

In this case, the person being inspected has the right to submit written objections to the request as a whole or to its individual provisions (clause 41 of the Rules).

Rosprirodnadzor is currently developing a procedure for offset and return of overpaid (collected) amounts of the NVOS Fee and explains that such amounts are subject to return or offset against a future period (Clause 2 of Article 16.5 of Law No. 7-FZ; letter of Rosprirodnadzor dated 15.03. 2017 No. AS-06-02-36/5194).

The offset (refund) is carried out by the territorial bodies of Rosprirodnadzor based on written applications from payers (with the attachment of documents confirming the overpayment and documents necessary for reconciliation of payments). Based on the results of the consideration, no later than three months from the date of receipt of the relevant application, they make a decision on offset or return of overpaid amounts (clause 36 of the Rules).

Rosprirodnadzor draws attention to the fact that when identifying overpaid amounts by payers obligated to make quarterly advance payments, the priority is to make a decision to offset the funds against future payments.

The agency also notes that its territorial divisions have the right to refuse to return the amount of the quarterly advance payment, since sums of money and other property provided in fulfillment of a non-existent obligation are not subject to return as unjust enrichment, if the acquirer proves that the person demanding the return of the property knew about the absence of an obligation or provided property for charity (Part 4 of Article 1109 of the Civil Code of the Russian Federation). In this case, the interested person has the right to appeal to the courts, and the return will be processed using a writ of execution.

Payment deadlines and reporting period

The reporting period (starting with reporting for 2021) is a calendar year.

Please pay attention!

The deadline for paying the fee for negative environmental impact starting from 2021 is set no later than April 15 of the year following the reporting period. Previously, the reporting period was a quarter, and fees were paid quarterly. Starting from the 2016 fee, which must be paid in 2021, the environmental fee is paid once a year.

The changes are provided for by Decree of the Government of the Russian Federation dated October 8, 2015 N 1073 “On the procedure for collecting environmental fees.”

Fee standards

The payment standards in 2021 are established by Decree of the Government of the Russian Federation of September 13, 2016 N 913 “On payment rates for negative environmental impact and additional coefficients.” Previously, payment was regulated by 2 regulations:

• Decree of the Government of the Russian Federation dated June 12, 2003 No. 344,
• Decree of the Government of the Russian Federation dated July 1, 2005 No. 410.

These documents are no longer valid.

Decree of the Government of the Russian Federation dated September 13, 2016 N 913 approved new rates of payment for negative impact on the environment for 2016, 2021 and 2021. It also established that in relation to territories and objects under special protection in accordance with federal laws, payment rates for negative environmental impact are applied using an additional coefficient of 2.

To encourage legal entities and entrepreneurs to take measures to reduce the negative impact on the environment in order to calculate fees for the negative impact on the environment when disposing of waste, the following coefficients established by Federal Law dated January 10, 2002 N 7-FZ are applied to the rates of such fees:

• coefficient 0 when placing hazard class V waste from the mining industry by placing artificially created cavities in rocks during land and soil reclamation;
• coefficient 0.3 when placing production and consumption waste generated in one’s own production, within the established limits for their placement at waste disposal sites owned by a legal entity or individual entrepreneur by right of ownership or other legal basis and equipped in accordance with established requirements;
• coefficient 0.5 when placing waste of IV, V hazard classes, which was generated during the disposal of previously disposed waste from the processing and mining industries;
• coefficient 0.67 when placing waste of hazard class III, which was formed during the neutralization of waste of hazard class II;
• coefficient 0.49 when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class III;
• coefficient 0.33 when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class II.

When applying indexation coefficients to the standards of payment for negative environmental impact in previous years, one must be guided by the following:

• for payment standards established by Decree of the Government of the Russian Federation N 344 (as amended in 2003) for substances and groups of substances for which payment standards have not been changed by Decree of the Government of the Russian Federation N 410, use the 2003 coefficients;
• for payment standards for substances and groups of substances established by Decree of the Government of the Russian Federation N 410, use the 2005 coefficients.

Betting odds for 2021: table

Different rates have been determined for various objects of negative impact. All rates for 2021, 2021 and 2021 are established by Decree of the Government of the Russian Federation dated September 13, 2021 No. 913)

Source: Accounting Guru