Payment for negative impact on the environment

If the conduct of activities has certain harmful effects on the environment, organizations and individual entrepreneurs must pay a fee for the negative impact on the environment. In 2021, a number of changes were made to environmental legislation. In a letter dated 04/08/2016 No. OD-06-01-32/6777, Rosprirodnadzor provided clarification regarding the deadlines for paying fees for negative impacts and the deadlines for filing a declaration. Who must pay the negative impact fee in 2021 and in what order? Let's take it in order.

Deadlines for transferring fees, amount of payments

In accordance with Part 3 of Art.
16.4 of Federal Law No. 7-FZ[3] the amount of the fee is determined based on the results of the year, adjusted and paid no later than March 1 of the next year. Payers (except for small and medium-sized businesses) are required to make 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 of the current year. Thus, small and medium-sized businesses will not pay fees during 2021. They calculate and pay 2021 fees by March 1, 2021.

Other payers make quarterly advance payments. The payment amount in 2021 is determined as 1/4 of the amount actually paid (not accrued) for the 1st – 4th quarters of 2015. This does not take into account the amounts of payments paid in 2015 to repay the debt of previous years (2013, 2014, etc.), regardless of whether the debt was repaid voluntarily or by court decision.

note

Organizations created in 2021 do not make advance payments during 2021. They must transfer the fee amount for 2021 in full by 03/01/2017.

If in 2015 a business entity calculated and paid a fee for excess pollution (due to the lack of permitting documentation), then in 2021 quarterly advance payments are calculated and paid strictly on the amount paid for 2015 (that is, taking into account previously paid amounts for excess pollution) . At the end of 2021 (that is, already in 2021), overpayment amounts are subject to offset against future payments or refund upon application of the payer.

When should I pay?

Payment for negative impact on nature must be paid regardless of:

• type of activity of the company (production, non-production, other);
• whether the enterprise is operating or not operating if damage to the environment has already occurred;
• tax regime applied by the enterprise. Thus, organizations and entrepreneurs using the simplified tax system, special regimes in the form of UTII, Unified Agricultural Tax and the patent taxation system must also pay for the harm caused;
• size and status of the company. Small, micro-enterprises, and budgetary organizations are not exempt from paying for damage caused;
• whether the source of harm to nature is the property of the company or not. Thus, the person who actually uses this object must pay, that is, it can be a tenant or an enterprise that has received this object on lease.

Thus, even small businesses, for example, will have to pay a fee for the negative impact on atmospheric air. But what is considered harm caused? Payment must be made in the following cases:

• When, during the activities of stationary objects (enterprises, factories, etc.), emissions of harmful pollutants occur into the atmospheric air;
• When, during the operation of a company, harmful substances that pollute water bodies are discharged into water bodies;
• In case of storage or disposal of production waste. An exception is provided - if the waste is disposed of and rendered harmless within a period not exceeding 11 months from the day it was generated, then you will not have to pay for its disposal.

About filling out “payments”

Payment amounts are transferred according to budget classification codes (hereinafter referred to as BCC) defined by the budgetary legislation of the Russian Federation.
In 2016, the BCC for filling out payment documents remains the same as last year (048 1 1200 120, 048 1 12 01030 01 6000 120, 048 1 1200 120, 048 1 12 01070 01 6000 120). If the payer last year paid a fee for the discharge of pollutants, other substances and microorganisms into drainage areas (terrain/for discharges of unorganized surface runoff into water bodies), then in the current year 1/4 of the amount paid in 2015 is paid. to the KBK for which this payment was made. At the end of the reporting year (in 2021), when submitting a declaration on the fee for the tax assessment, the business entity recalculates the fee taking into account the advance payments made. The amounts of overpayments generated at the end of the year will be offset against future payments or returned to the payer upon application.

For your information

Procedures for the offset (return) of funds are planned to be provided for in the rules for calculating and collecting fees, monitoring the correctness of its calculation, the completeness and timeliness of its payment. The draft Decree of the Government of the Russian Federation on the approval of such rules is being finalized.

Reporting

Clause 4 of Art. 16.4 of Federal Law No. 7-FZ stipulates that no later than March 10 of the year following the reporting year, payers submit to the authorized body at the location of the facility that has a negative impact on the environment a declaration on payment for the NWOS. The law does not introduce the obligation to submit reports on fees (calculations, declarations) during the year. Thus, in 2021, quarterly advance payments are made without filing any reports. The 2021 fee declaration must be submitted by March 10, 2021.

Where is the environmental fee report submitted?

Importers of goods submit a declaration on the number of finished goods and packaging released into circulation on the territory of the Russian Federation, reporting on compliance with waste disposal standards from the use of goods and calculation of the amount of environmental fees to the central office of Rosprirodnadzor.

Manufacturers of goods submit a declaration on the number of finished goods and packaging released into circulation on the territory of the Russian Federation, reporting on compliance with waste disposal standards from the use of goods and calculation of the amount of environmental fees to the territorial body of Rosprirodnadzor in their constituent entity of the Russian Federation.

If a company produces and imports goods simultaneously, a set of documents is submitted to the central office of Rosprirodnadzor.

If there is no waste due to a temporary cessation of activity, then you need to send a letter in any form and submit documents from the tax office about the zero balance.

About waste disposal facilities that do not have a negative impact on the environment

According to Part 6 of Art.
23 of Federal Law No. 89-FZ[4], when waste is disposed of at waste disposal sites that do not have a negative impact on the environment, no fee is charged for environmental waste. The procedure for confirming the elimination of negative impacts on the environment of waste disposal facilities is established by the Government of the Russian Federation. Elimination of the negative impact on the environment of waste disposal facilities is achieved through the implementation of environmental protection measures, the availability of technical solutions and structures that ensure environmental protection, and is confirmed by the results of monitoring the state of the environment, including compliance with the standards for maximum permissible concentrations of chemical substances (Part 7 of Art. 23 of Federal Law No. 89-FZ).

Currently, a draft Decree of the Government of the Russian Federation “On the procedure for confirming the elimination of the negative impact of waste disposal facilities on the environment” has been prepared. Before the adoption of this document, the fee for NWOS must be calculated and paid in accordance with current legislation, regardless of whether the waste disposal facility is included in the state register of waste disposal facilities.

Payment principles

The amount of payment will depend on:

• volumes of substance emissions;
• volume of waste that is disposed.

When determining the amount, they also take into account whether the environment is polluted within the established standards or exceeds them.

When calculating the environmental fee, it is worth relying on the provisions prescribed in Decree of the Russian authorities of November 8, 2012 No. 1148, which came into force at the beginning of 2013.

Calculation of the amount

When calculating the environmental fee for emissions into the atmosphere, it is worth considering whether the established permissible standards are exceeded.

First, differentiated payment rates are determined for all types of pollutants that are emitted within the norm and limit. The calculation is made according to the basic standard and coefficients, which takes into account the state of the atmosphere.

Use this formula:

Next, the amount of all types of pollutants that are emitted into the air is determined, and then the amount of the environmental payment is calculated. To do this, the volumes of pollution are multiplied by differentiated payment rates.

If there are several polluting factors, then the calculation is made separately for each, after which the indicators are summed up.

When disposing of waste, you should adhere to the following rules. The amount of payment will depend on the hazardous nature of the waste. The established standards are applied taking into account a reduction factor of 0 and 0.3.

To calculate the amount of payment, differentiated rates are also determined for all types of waste separately within the approved limits. The calculation is made on the basis of the basic standard payment for waste disposal and the reduction factor and coefficient that is established for the soil of a particular region.

Next, the differentiated rate for individual types of waste is multiplied by the volume of hazardous materials disposed. If there are emissions from a mobile source, calculations are carried out taking into account the following rules.

Decree No. 344 contains a fee standard and a permissible limit for emissions into the air, as well as emissions that exceed the established limits.

In the event that there is no information on fuel consumption, the payment will be determined taking into account the rate, which is established per ton of fuel burned.

In other cases, calculations are made based on rates for a stationary source. If there is no information about the amount of fuel used, the mass of emissions, the calculation is made at the rate of annual payment for emissions by one facility.

Examples

Option 1

The plant is located in Perm, where the coefficient is 2. An additional coefficient is also used for the emission of harmful substances in cities - 1.2.

The following emissions were recorded:

Within the norms, the rate is as follows:

The differentiated rate will be as follows:

Payment within the limits of standards: Approved limits: for chlorine - 3 tons, for arsenic - 0.5. In this case, a rate of 340 rubles per ton and 3415 rubles per ton is used, respectively.

Let's calculate the rate and payment:

Harmful substances are within the limit, but exceeded the standard: chlorine emissions - 1 ton (3 - 2), arsenic - 0.3 (0.5 - 0.2).

Let's make calculations: Next, let's calculate the volumes of substances that went beyond the limits:

Total fee size:

Option 2

The company disposed low-hazard waste within its territory. In calculations, a coefficient (reducing type) of 0.3 will be used.

What taxes are classified as local, see the article: local taxes.

All about direct taxes.

In the region where the enterprise is located, a coefficient of 2 is used. The transfer rate for 1 ton within the limit is 248.4 rubles.

Let's determine a differentiated fee rate for low-hazardous types of waste within the limit:

Waste disposal limits are approved at 5 tons. The company places 7. Payment amount within the limit:

Excess – 2 tons, for which the calculation will be as follows:

Total transfer size:

KBK

The following BCCs are used:

Payment deadlines

Funds for negative environmental impact should be transferred no later than the 20th of the next month after the reporting period (quarter).

That is, payment will be made quarterly. In this case, it is worth reporting using the form approved by Order No. 204.

Where to pay? Payment for stationary points is made at the location of the company or waste. If payment is made for pollution by movable objects - at the place where they are registered.

Reflection by wiring

For environmental payments, entries are generated in account 20. In accounting, such payments can be recognized as expenses for a normal type of activity, and reflected as expenses in full within the limits and above the norms.

Reflection is carried out according to Dt 20, 26, 44. If there are payments in excess of the norm, then the following sub-accounts are opened:

• payment for pollution within the framework of the standard;
• transfer of amounts when the standard is exceeded.

Now regarding credit items. Environmental payments are mandatory, but are not specified in Art. 13, 14, 15 NK.

This means that they can be reflected in accounting on account 76, subaccount for settlements with debtors and creditors. It is also possible to keep records on account 68.

So, the company uses the following wiring:

About the fee for disposal of municipal solid waste

In accordance with Federal Law No. 404-FZ[5], a transition period has been established until January 1, 2017 for the introduction of a public service for the management of municipal solid waste. Before this date, the subjects of the Russian Federation:

• relevant regulatory legal acts must be adopted;
• unified tariffs have been introduced for municipal solid waste management services;
• competitive selection of regional operators was carried out;
• Agreements have been concluded between the government authority of the relevant constituent entity of the Russian Federation and the regional operator.

Until the date of approval of a single tariff of a regional operator on the territory of a constituent entity of the Russian Federation and the conclusion of an agreement, the provisions of the current legislation are applied.
Consequently, fees for NWOS when disposing of waste, including municipal solid waste, must be calculated and paid by legal entities and individual entrepreneurs whose economic and (or) other activities generated this waste. The clarifications provided by Rosprirodnadzor Letter No. AA-06‑01‑36/5099 dated 03/29/2016 remain in force: the fee for the NVOS in connection with the disposal of waste carried out from January 1, 2021 is subject to calculation and payment by persons specified in Art. 16.1 of Federal Law No. 7-FZ, regardless of the fact of transfer of ownership or other rights to disposed waste to other persons.

Who pays for NVOS and how in 2021?

Pay for the negative impact on the environment for waste disposed of from January 1, 2021 to the organizations specified in Art. 16.1 of Law No. 7-FZ, will have to be done regardless of the transfer of ownership or other rights to the disposed waste to other persons.

From January 1, 2021 in accordance with Art. 16.1 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” persons obligated to pay fees for negative impacts on the environment are legal entities and individual entrepreneurs operating on the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, economic and (or) other activities that have a negative impact on the environment, with the exception of legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at category IV facilities.

GOOD TO KNOW

In case of accumulation of waste for the purpose of disposal or neutralization within 11 months from the date of generation of this waste, no fee is charged for its disposal.

Payers of fees for the negative impact on the environment when disposing of waste, with the exception of solid municipal waste, are legal entities and individual entrepreneurs whose economic and (or) other activities generated waste. Payers of fees for the negative impact on the environment when disposing of municipal solid waste are regional operators for the management of municipal solid waste, operators for the management of municipal solid waste, carrying out activities for their disposal.

These provisions are also enshrined in Art. 23 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”.

At the same time, in accordance with Art. 1 of Law No. 89-FZ, production and consumption waste - substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption, which are disposed of, are intended for disposal or are subject to disposal in accordance with this Law.

According to Art. 4 of Law No. 89-FZ, ownership of waste is determined in accordance with civil law.

By virtue of Art. 136 of the Civil Code of the Russian Federation, fruits, products, income received as a result of the use of a thing, regardless of who uses such a thing, belong to the owner of the thing, unless otherwise provided by law, other legal acts, contract or follows from the essence of the relationship.

However, it must be taken into account that the fee for the negative impact on the environment for waste disposal carried out from January 1, 2021 is subject to calculation and payment by persons specified in Art. 16.1 of Law No. 7-FZ, regardless of the fact of transfer of ownership or other rights to the disposed waste to other persons.

ORIGINAL SOURCE

State registration of objects that have a negative impact on the environment is carried out in the form of maintaining a state register of objects that have a negative impact on the environment.

— Article 69 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”.

Deadline for paying the fee for the NVOS

In the current edition, in accordance with paragraph 1 of Art. 16 of Law No. 7-FZ, fees for negative environmental impact are charged for the following types:

• emissions of pollutants into the air from stationary sources;
• discharges of pollutants into water bodies;
• storage, burial of production and consumption waste (waste disposal).

Clause 2 of Art. 16.4 of Law No. 7-FZ, the reporting period for payment of fees for negative environmental impact is set to a calendar year. According to paragraph 3 of Art. 16.4 of Law No. 7-FZ, the fee calculated based on the results of the reporting period (calendar year; in the manner established by Article 16.3 of Law No. 7-FZ, and taking into account the adjustment of its amount), is paid no later than March 1 of the year following the reporting one period.

Until 01/01/2016, the deadlines for paying fees for negative environmental impacts were established by Rostechnadzor Order No. 557 dated 06/08/2006 “On establishing deadlines for paying fees for negative environmental impacts” (hereinafter referred to as the Rostechnadzor order) - no later than the 20th day of the month , following the reporting period (quarter) (clauses 1, 2 of the order of Rostechnadzor).

Paragraph 2, paragraph 3, art. 16.4 of Law No. 7-FZ establishes that persons obliged to pay fees (except for 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 corresponding quarter of the current reporting period , in the amount of one-fourth of the amount of the fee for negative environmental impact paid for the previous year.

Thus, for quarterly advance payments in 2021, payers must pay the fee for the tax assessment no later than: April 20, July 20, October 20. Regarding the fee for the fourth quarter of 2021, it had to be paid by March 1, 2021.

GOOD TO KNOW

Paying a fee for environmental pollution does not exempt natural resource users from carrying out measures to protect the environment and rational use of natural resources, as well as from fully compensating for damage caused to the natural environment, the health and property of citizens, and the national economy due to pollution of the natural environment.

Basis for calculating fees for tax assessment

The payment base for calculating fees for environmental waste is the volume or mass of emissions (discharges) or the mass of production and consumption waste disposed of during the reporting period. The payer determines the payment base independently based on the hazard class of production and consumption waste and production environmental control data:

• for each stationary source actually used during the reporting period;
• for each pollutant included in the list of pollutants.

In this case, the volume and (or) mass of emissions (discharges) within the limits of permissible emissions (discharges), temporarily permitted emissions (discharges), emissions and discharges exceeding such standards (including emergency ones), as well as limits on the disposal of production and consumption wastes and their excess.

Information about the payment base is reflected in the declaration of payment for the tax assessment.

GOOD TO KNOW

In accordance with Decree of the Government of the Russian Federation dated November 19, 2014 No. 1219, when calculating the amount of fees for 2021, indexation coefficients of 2.56 and 2.07 will be applied (in 2015 they were 2.45 and 1.98, respectively).

Fee calculation

From January 1, 2021 to December 31, 2021, when calculating the fee for negative impact on the environment, the following coefficients are applied to the rates of the specified fee:

1) coefficient 0 – for the volume or weight of production and consumption waste subject to accumulation and used in its own production in accordance with technological regulations or transferred for use within the period provided for by the legislation of the Russian Federation in the field of waste management;

2) coefficient 1 – for the volume or mass of emissions, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards;

3) coefficient 1 - for the volume or weight of disposed production and consumption waste within the limits for their placement, as well as in accordance with reporting on the generation, use, disposal and disposal of production and consumption waste, submitted by small and medium-sized businesses in accordance with legislation of the Russian Federation in the field of waste management;

4) coefficient 5 - for the volume or mass of emissions, discharges of pollutants within the limits of temporarily permitted emissions, temporarily permitted discharges for the period of implementation of an environmental action plan or a program to improve environmental efficiency;

5) coefficient 5 - for the volume or weight of production and consumption waste disposed in excess of the established limits for their placement, as well as in excess of the volume or weight of production and consumption waste specified in the reporting on the generation, use, neutralization and disposal of production and consumption waste consumption represented by small and medium-sized businesses in accordance with the legislation of the Russian Federation in the field of waste management;

6) coefficient 25 - for the volume or weight of emissions of pollutants, discharges of pollutants exceeding those established by permits for the release of pollutants into the air, permits for the discharge of pollutants into the environment.

GOOD TO KNOW

Some payers are given the opportunity to reduce the amount of payments for NVOS. So, paragraph 6 of Art. 16.3 of Law No. 7-FZ establishes that the costs incurred in the reporting period for carrying out measures to reduce the negative impact are deducted from the fee amount. It is important to comply with the following conditions:

• the activities were carried out (financed) by the payer;
• expenses are documented;
• the measures are provided for in paragraph 4 of Art. 17 of Law No. 7-FZ.

In order to encourage legal and individual entrepreneurs carrying out economic and (or) other activities to take measures to reduce the negative impact on the environment when calculating fees for the negative impact on the environment when disposing of waste, the following coefficients are applied to the rates of such fees:

1) coefficient 0 – when placing waste of the V hazard class of the mining industry by filling artificially created cavities in rocks during the reclamation of land and soil cover (in accordance with the section of the project documentation “List of environmental protection measures” and (or) the technical project for the development of the field mineral);

2) coefficient 0.3 – when placing production and consumption waste that was generated in one’s own production, within the established limits for their placement at waste disposal sites owned by a legal entity or individual entrepreneur by right of ownership or other legal basis and equipped in accordance with established requirements;

3) coefficient 0.5 – when placing waste of hazard classes IV, V, which was formed during the disposal of previously disposed waste from the processing and mining industries;

4) coefficient 0.67 – when placing waste of hazard class III, which was formed during the neutralization of waste of hazard class II;

5) coefficient 0.49 – when placing waste of hazard class IV, which was formed during the neutralization of waste of hazard class III;

6) coefficient 0.33 – when placing waste of hazard class IV, which was formed during the neutralization of waste of hazard class II.

GOOD TO KNOW

If the fee is calculated within the standards established for the company, then it is taken into account in expenses for the purposes of the simplified tax system. If a company has excess emissions, then they cannot be taken into account for the purposes of the simplified taxation system.

Reporting for NVOS

Order of Rostekhnadzor dated 04/05/2007 No. 204 remained valid until 01/01/2016. This order does not provide for provisions on advance payments, nor does it provide for a form for calculating these payments.

Thus, during 2021, quarterly advance payments are made without filing any reports. Payers will have to submit declarations on fees for negative environmental impact by March 10, 2021. At the end of the reporting year (in 2021), when submitting a declaration on payment for negative impact on the environment, the business entity will recalculate the payment taking into account the advance payments made.

GOOD TO KNOW

Currently, the Russian Ministry of Natural Resources is developing a draft order of the Russian Ministry of Natural Resources “On approval of the procedure for submitting a declaration on payment for negative impact on the environment and its forms” (deadline – III quarter of 2021). By the end of this year, it is planned to complete the approval of this order and its state registration with the Ministry of Justice of Russia.