Changes in the preparation and procedure for submitting the Declaration of Payment for Negative Impact on the Environment for 2021

All individuals and legal entities (institutions, enterprises, organizations, etc.) whose activities are related to the use of natural resources, regardless of the size, specifics of production or tax regime, are required to pay for damage to the environment.

At the same time, deductions for NVOS (negative impact on the environment) do not exempt you from taking actions to protect the environment.

Payments for environmental pollution are calculated according to three main categories: pollution of underground and surface water bodies, toxic emissions into the atmosphere, and production/consumption waste. Rates for emissions into air and water are determined by specific substances; the cost of waste depends on the hazard class.

NVOS rates for 2021 and 2021

The NVOS rates and clarifying coefficients are determined by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913. The document is updated annually, so the latest edition was adopted on June 29, 2018. According to it, the fee rates for NVOS for 2021 are equal to the rates established for 2021 using an additional coefficient of 1.04. In essence, we are talking about a 4% increase in rates.

New payments are being introduced for the disposal of solid municipal waste of hazard class IV.

As we previously reported, the resolution provides for a sevenfold reduction in the rate of payment for the negative impact on the environment when placing hazard class IV solid waste: from 663.2 to 95 rubles in 2021, and in the next 7 years a gradual increase by 15% - to 791. 3 rubles in 2025. This was done as part of the transition to a new tariff system adopted by Federal Law No. 4 86-FZ of December 28, 2016.

Read also: Environmental payments in 2021

Coefficient taking into account inflation in 2021 ecology

Deadline for filing a declaration The deadline for filing a declaration on payment for negative environmental impact is submitted until March 10 of the following reporting year. If the deadline for filing a declaration falls on a weekend or holiday, the deadline is postponed to the next business day.

That is, for 2021 you need to submit a declaration before March 12, 2021, since the deadline is March 10 - Saturday.

Method of submitting a declaration You can submit a declaration to Rosprirodnadzor both on paper (if the payment for the last year was no more than 25,000 rubles) and in electronic form. An electronic signature is required to submit the declaration online.

If the declaration is submitted on paper, then this can be done: in person, through a representative or by mail. When sending a declaration by mail, the letter is drawn up with a list of the attachments and a notification of receipt.

Tax payment coefficient taking into account inflation for 2021

The need to transfer a fee to the budget for a negative impact arises for both organizations and individual entrepreneurs, regardless of whether the payer owns the given pollution object or accepted it under a lease agreement, as well as applying any taxation system provided for by tax law. Rosprirodnadzor provides for the classification of all pollutants depending on the assigned hazard class.

Thanks to this classification, a category of taxpayers has been determined that the law exempts from providing calculations and paying funds to the budget. Business entities for which the legislation provides for exemption include companies and entrepreneurs that operate low-risk facilities (class 4).

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Calculation with the budget in the event of the negative impact of companies and individual entrepreneurs on nature establishes the need to transfer advance payments to the treasury at the end of each quarter. The deadline is set no later than the 20th day of the month following the end of the reporting period (quarter).

The calculation of the advance payment is based on the amounts transferred to Rosprirodnadzor during the past year and amounts to 0.25% of the annual amount quarterly.

In this case, the total amount of payment for adverse impacts on nature must be transferred no later than March 1 of the year following the end of the reporting calendar year.

New inflation factors for calculating environmental payments for 2021

• enterprises that harm nature;
• institutions that generate consumer and production waste.

Attention The fee is not charged to individual entrepreneurs and legal entities that minimally harm natural resources. The payment base according to which the calculation is carried out is reflected in Article 16.2 of Federal Law No. 7-FZ.

It includes the volume:

• pollution;
• consumer waste;
• production waste.

The payers themselves must calculate the amount. They should be guided by information:

• environmental production control;
• by the amount of harmful pollutants released;
• about the permissible periods and quantities of production and consumption waste that can be stored, as well as excess values.

In 2021, the base for each stationary source is determined.

But it is important that it is actually used in the reporting period.

Rosprirodnadzor accounting inflation coefficients for 2021

When to pay advance payments for nvos in 2021? Important It reflects new rates of payment for negative environmental impact. The annex to the document identifies various pollutants, each of which has a corresponding size.

It is equal to two. The procedure for charging fees for negative environmental impact has changed. Previously, standards were in use for:

• emissions;
• pollution discharges;
• waste disposal.

Now they have been replaced by rates. Payments for business entities can be reduced if they carry out measures aimed at reducing the negative impact on air, water and soil.

Environmental significance coefficient for 2021

Its size is 1/300 of the rate of the Central Bank of the Russian Federation at the time of late payment. However, you cannot charge more than 0.2% for each day of non-payment. Penalties are calculated every overdue day, starting from the first day after the end of the allowable period.

After all, legislators decided that it cannot be considered a pollutant. The question of when to use coefficient 2 remains ambiguous. Previously, in accordance with Resolution No. 344, its application was more clear.

After all, the regulatory legal act specified the list of specially protected zones:

• medical and recreational areas;
• resorts;
• regions of the Far North;
• areas equated to the Far North;
• Baikal zone;
• areas of environmental disaster.

Part three of Article 16.3 of Federal Law No. 7-FZ and paragraph two of Resolution No. 913 have a more vague wording.

When to pay advance payments for nvos in 2021?

This must be done no later than 6 months from the start of operation of such facilities. For violation of the deadline for registration with Rosprirodnadzor authorities, the organization faces a fine (Article 8.46 of the Administrative Code):

• 30,000 – 100,000 – per organization;
• 5,000 – 20,000 – per manager.

Registration of an object takes no longer than 10 working days, after which a certificate of registration is sent to the organization. Payments for environmental pollution Payment for negative impact on the environment includes the following types of payments:

• For atmospheric emissions. The obligation to transfer payment for emissions produced into the atmosphere does not depend on the activities of the enterprise. If there is a fact of emissions, then the enterprises have an obligation;
• For discharges into underground and surface water bodies.

Review of new rates of payment for negative environmental impact

• Within the limit - 1.5 tons.

How much will the payment for negative environmental impact be? We know (according to regulatory documents):

• The rate for magnesium discharge within the norm is 6.9, and within the limit 34.5
• The coefficient of ecological significance of the Republic of Karelia (Baltic Sea Basin) is 1.13;
• Karelia is a region equated to the regions of the Far North, therefore a coefficient for special natural zones of 2 is applied.
• Inflation rate 2.56;
• Excessive pollution coefficient 5 (Table 2).

Calculation procedure:

1. Determine the fee within the standard: 6.9*0.8*1.13*2*2.56=31.92
2. Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
3. Determine the fee over the limit: 34.5*(2-1.5)*1.13*2*2.56*5=499

The total amount will be: 31.92+139.72+499=670.64 rubles. How to calculate fees for 2021? The calculation of the pollution fee for the year is made in the declaration, which includes:

• title page;
• a section with summary results of calculations, in which accrued amounts are reduced due to expenses that reduce the negative effect of polluting impacts, and due to advances paid during the year;
• 3 special sections (according to the number of main types of pollution sources), each of which is a table with the parameters necessary to calculate the payment for the corresponding pollution source, and is filled out only if the payer has such a source.

Source: //02zakon.ru/koefitsien-uchityvayushhij-inflyatsiyu-v-2021g-ekologiya/

The procedure for calculating and paying the NVOS

The amount of payments is influenced, first of all, by the amount of pollution entering the environment. Basic calculation formula:

Fee for NVOS = Amount of waste (emissions) x Rate x Coefficients

The payer makes the calculation independently, separately for each type of pollution, the results are summed up. Starting from 2021, the calculation is drawn up using a new declaration form and is submitted no later than March 10 of the year following the reporting year.

Let us remind you that the calculation is submitted to the territorial bodies of Rosprirodnadzor at the registration address of the polluting object. If the company’s facilities are registered and have an environmental impact on the territory of different constituent entities of the Federation, then the calculation is submitted separately according to location.

How to fill out the declaration correctly

The document includes:

• calculation of payment for all types of tax assessments;
• calculation for each harmful substance;
• an application including the entire calculation on the basis of which the payment was made;
• register of documents confirming emissions and other data specified in the document;
• copies of bills.

The title page indicates the name of the body to which the declaration is sent and the name of the payer organization. The declaration is signed by the chief accountant and the manager. There is no provision for submitting a zero declaration - if an organization does not pollute the environment, it does not submit a declaration and does not make payments.

When calculating the NEE fee and filing a declaration, problems often arise due to the complexity of emission calculations and the use of coefficients. Due to numerous changes in calculations and the declaration itself, it is very easy to make a mistake and be subject to a fine of up to 100 thousand rubles. Therefore, it is much easier and calmer to transfer the execution of all documents to an organization engaged in the provision of such services.

Replacing the NVOS with an environmental tax

On August 13, 2021, the Ministry of Finance introduced a bill ]]>on replacing payments for tax assessments with tax payments]]>. If passed, the law will come into force in 2021.

The principle of calculation based on the results of the transformation as a whole will not change; the size of the tax rates proposed by the project for 2021 remains at the same level as the tax rates for 2021 and 2021. And yet, in the financial and economic justification for the bill, the authors expect a significant increase in revenues in budget after replacing the NVOS with an environmental tax: “Taking into account that the calculation of tax rates for the environmental tax is made from the necessary annual amounts of budget expenditures on environmental protection, we can expect that the amount of revenue from paying the environmental tax will be significantly higher than the planned revenue from pollution fees environment."

Based on the results of the past year – 2021 – payments for the NVOS to the budget amounted to 14.2 billion rubles. For 2021, 11.6 billion rubles are expected to be received, and plans for 2021 and 2021 are fixed at 10.3 billion rubles.

Officials' expectations are likely caused by a change in the status of payments. Failure to pay the fiscal fee only leads to administrative liability, while violation of tax legislation complements it with tax and criminal liability.

Review of new rates of payment for negative environmental impact

On September 13, 2021, the Government of the Russian Federation issued Resolution No. 193. It reflects new rates of payment for negative environmental impact. The coefficients are determined based on the cost of a ton of pollutants.

The new values ​​will apply from 2021. Accordingly, in 2021 it is necessary to focus on these values. The law will help more carefully regulate the state of natural conservation.

According to the Minister of Natural Resources and Environment Sergei Donskoy, the new tariffs will not lead to a financial burden on entrepreneurs. On the contrary, the rates will help adjust spending on environmental protection measures.

The incentive coefficients are encouraging. They will be used if the company is engaged in waste disposal and subsequent disposal.

Legal grounds

On September 13, 2021, Russian Government Decree No. 193 came into force. It reflects new rates of payment for negative environmental impact.

The annex to the document identifies various pollutants, each of which has a corresponding size.

The law also specifies fees for the disposal of industrial waste in accordance with their hazard classification.

If territories and objects are especially protected, then an additional coefficient is applied. It is equal to two.

The procedure for charging fees for negative environmental impact has changed.

Previously, standards were in use for:

• emissions;
• pollution discharges;
• waste disposal.

Now they have been replaced by bets. Fees for business entities can be reduced if they carry out measures aimed at reducing the negative impact on air, water and soil. Additional reduction factors may also be applied.

The introduction of new rates and additional coefficients is planned from January 1, 2021. Previous documents regulating pollution charges will not apply.

Based on Article 16.3 of the Federal Law “On Environmental Protection”, the Government of the Russian Federation issued a Resolution in which:

• new rates are approved that will be applied when calculating fees for environmental pollution;
• it is noted that specially protected objects and territories must apply an additional coefficient of two;
• previous documents are declared invalid;
• the start date for the application of new rates is stated - January 2021.

Bets and odds

The second paragraph of the new Decree of the Government of the Russian Federation introduces a coefficient equal to two. It applies to those territories that are considered specially protected by federal legislation. The norm prescribed in it was taken from Part 3 of Article 16.3 of Federal Law No. 7-FZ.

The developed draft document was submitted for study to the Ministry of Economic Development at the end of 2021. Conciliation meetings were held to consider it.

As a result of the study, the project was sent for revision. For example, it was decided to exclude the AOX indicator from the text. After all, legislators decided that it cannot be considered a pollutant.

The question of when to use coefficient 2 remains ambiguous. Previously, in accordance with Resolution No. 344, its application was more clear.

After all, the regulatory legal act specified the list of specially protected zones:

• medical and recreational areas;
• resorts;
• regions of the Far North;
• areas equated to the Far North;
• Baikal zone;
• areas of environmental disaster.

Part three of Article 16.3 of Federal Law No. 7-FZ and paragraph two of Resolution No. 913 have a more vague wording. Therefore, it is possible that payers and regulatory authorities may express disagreement on certain points.

It is worth remembering that the coefficient is applied only in specially protected areas. This should be specified in government regulations. If regions or municipal authorities independently establish special protection, then the increasing factor will not be applied.

There are no coefficients in the law that would be applied to certain environmental factors.
These include the state:
Also, additional coefficients are not applied to the territories of the Far North and identical to them.

New rates of payment for negative environmental impact

Characteristics of new rates of payment for negative environmental impact

The amount of payment for negative impact on nature is set for the period from January 2021 to December 2021. The law does not stipulate the need to accept rates and their subsequent indexation.

The law specifies a list of substances that may be considered pollutants.

They are used in determining contamination:

• atmospheric air from stationary and moving sources;
• surface and groundwater;
• nature when disposing of industrial and consumer waste.

The report for determining the fee is maintained at the end of the calendar year. Funds must be deposited no later than March 1 of the year following the reporting year.

Payment by all persons who are obliged to do so is made in quarterly advance payments. This must be done before the 20th of the new month at the end of the quarter. The payment is 1/4 of the full amount paid last year. The exception is small and medium-sized businesses.

If the debt under the NVOS is not repaid, a penalty will be charged. Its size is 1/300 of the rate of the Central Bank of the Russian Federation at the time of late payment. However, you cannot charge more than 0.2% for each day of non-payment.

Penalties are calculated every overdue day, starting from the first day after the end of the allowable period. It is noted in paragraph 3 of Article 16.4 of Federal Law No. 7-FZ.

Before March 1, those responsible for paying fees for the NVOS need to prepare calculations, amounts based on government rates and coefficients.

If an overpayment is detected, a refund may be issued in accordance with the application. It is also allowed to offset the amount in the next period. Arrears must be repaid immediately.

Payment procedure

Organizations are charged for each ton of harmful substances. For some enterprises and entrepreneurs, reduction factors are allocated that encourage them to introduce new equipment and protect the environment.

The Ministry of Natural Resources conducted a study and made a forecast. if institutions use preferential conditions, then the cost of paying for the NVOS will be reduced by almost half than in 2021.

In certain territories, an additional coefficient of 2 is applied. This applies to objects subject to special protection.

Payment must be made by March 1, 2021. In this case, advance payments are made every quarter by the 20th day of the month following the reporting period. The advance payment is equal to 1/4 of the amount that was paid last year.

The norm does not apply to small and medium-sized businesses. Payment must be made by March 2021. If the deadlines are violated, Rosprirodnadroz may hold you accountable.

In accordance with the Order of the Ministry of Finance of the Russian Federation No. 65n, which was issued on July 1, 2013, the BCC for new payment rates for NVOS has been developed:

Who pays and on what basis?

In 2021, the list of persons who must pay for the NVOS is reflected in Article 16.1 of Federal Law No. 7-FZ.

It states that payment is made:

• individual entrepreneurs who pollute the environment during their activities;
• enterprises that harm nature;
• institutions that generate consumer and production waste.

The fee is not charged to individual entrepreneurs and legal entities that minimally harm natural resources.

The payment base according to which the calculation is carried out is reflected in Article 16.2 of Federal Law No. 7-FZ.

It includes the volume:

• pollution;
• consumer waste;
• production waste.

The payers themselves must calculate the amount.

They should be guided by information:

• environmental production control;
• by the amount of harmful pollutants released;
• about the permissible periods and quantities of production and consumption waste that can be stored, as well as excess values.

In 2021, the base for each stationary source is determined. But it is important that it is actually used in the reporting period.

New rates and coefficients of payment for negative impact on nature may be pleasant for institutions. After all, they will help reduce costs for such purposes if new technologies are used to preserve the environment.

Source: //buhuchetpro.ru/novye-stavki-platy-za-negativnoe-vozdejstvie-na-okruzhajushhuju-sredu/

What awaits violators of payments for NVOS?

At the moment, the maximum liability for failure to submit payments to Rosprirodnadzor or delay is administrative, for concealing environmental information (Article 8.5 of the Administrative Code). This implies a fine for individuals from 500 to 1 thousand rubles, for officials from 3 thousand to 6 thousand, for legal entities from 20 thousand to 80 thousand rubles.

In turn, for failure to pay the fee on time, in accordance with Art. 8.41 of the Code of Administrative Offenses of the Russian Federation, the violator faces an administrative fine: from 3 thousand to 6 thousand rubles for officials and from 50 thousand to 100 thousand rubles for legal entities.

Payment for NVOS in 2021

Legal tax assessment fee individuals and individual entrepreneurs in 2021 will be carried out in accordance with Decree of the Government of the Russian Federation No. 913 of September 13, 2021.

Legislative provisions have adopted the rates at which it is necessary to calculate the fee for the NVOS in 2021. These rates are set in accordance with the environmental situation coefficients.

We will tell you about the algorithm for calculating contributions in our article.

The obligation to make financial contributions for adverse impacts is determined by the provisions of Article 16 of Federal Law No. 7. Many indicators take part in the calculation:

• environmental pollution rates developed by environmental legislation;
• environmental situation coefficient;
• volume of pollutants released.

The calculation of fees for the environmental impact assessment is carried out by the environmental management enterprise independently or with the help of specialized companies. Rates for calculating the environmental impact assessment are set by legislators taking into account the degree of harm, and regional environmental coefficients should be used in the calculation.

The final indicators form a value calculated for each individual environmentally hazardous substance.

The government has developed more than 150 types of polluting substances for which payment for NVOS is made in 2021, each of them has its own rate.

Also, different polluting components are subject to their own coefficients, which can either lower or increase the result of calculating NV. In 2021 they range from 0 to 0.67, but in 2021 they will be from 0 to 100.

Environmental calculations in 2021

Calculation procedure

The amount of payments under the NVOS is calculated by multiplying the real payment base for each individual component and the corresponding rate for the hazard class using a coefficient. The result is determined by adding the obtained indicators for each individual hazardous substance and the property as a whole.

The NEI calculation is carried out using one of the options, taking into account the volume of emissions of polluting substances:

1. Calculation within the permissible emission limits.
2. Calculation of excess emissions of pollutants above the limit.

The formula for calculating the NVOS is as follows:

NVOS = PB * Rate * Additional K - ZU - AP, where

PB – payment base;

Rate – the rate provided for by legal provisions in relation to certain types of pollutants;

Additional K – additional coefficients developed by individual constituent entities of the Russian Federation, depending on the environmental situation in the territory;

LC – costs incurred by natural resource users to eliminate environmental damage;

AP – advance payments made by enterprises during the reporting period (year).

It should be noted that, according to the inspection of Rosprirodnadzor, the enterprise carries out an assessment of objects that adversely affect nature and the environment, in accordance with which a permit is issued for the release of hazardous components and their volume is determined. If an enterprise exceeded the permissible limit during the reporting period, then the rest of the emissions or waste will be taken into account in the calculation of the NVOS in 2021 as above the limit.

Where to make payments?

According to the provisions of Article 16.4 of Federal Law No. 7, in relation to the place of payment of the tax assessment, payments are made taking into account the following criteria:

• for negative emissions into the atmosphere and discharges of hazardous substances into wastewater, payment is made to the budget at the location of the NV facility;
• In terms of disposal of industrial waste materials, payment for waste disposal in 2021 is made at the location of this waste.

It turns out that one organization that owns NV objects can make contributions to the budget using different OKTMO codes. Accordingly, when filling out a payment order, entrepreneurs are required to decide on the OKTMO code. We also note that depending on the type of polluting source, the payment order must also indicate the corresponding BCC.

New in legislation

Starting from 2021, users of natural resources making contributions to the budget under the NVOS will need to familiarize themselves with the new procedure for calculating payments. The Government of the Russian Federation has made some additions to Article 16.4 of Federal Law No. 7, which will gain legal force from January 1, 2021.

The innovations offer entrepreneurs three alternative types of NVOS calculations:

1. Dividing the total payment amount into 4 parts. Calculations are made based on last year's indicators. This calculation option is convenient for enterprises that have been paying for the NVOS for several years now, and they do not experience significant changes in the calculation formula.
2. Dividing the total payment amount into 4 parts. Calculations are made based on the following indicators:
   According to the values ​​defined by regulatory documents as acceptable.
3. Temporarily approved indicators of Rosprirodnadzor in relation to a separate enterprise.
4. The amount of the fee is determined based on actual emissions for the previous quarter.

When drawing up a declaration, enterprises will be required to indicate the option for calculating the tax assessment.

Deadlines for payment of tax assessments

According to the general rules, payments for the tax assessment must be made by the 20th day of each month following the reporting quarter. As for the annual calculation, the due date for payment of the contribution is set until March 1 of the year following the reporting period. Please note that when determining the deadline for payment, the rules for transferring weekends and holidays apply.

Table. Deadlines for payment of tax assessments in 2021.