Coefficient of ecological significance of the region. Environmental payments: size and regulatory framework Environmental coefficients for the year

Participants in production in any case apply harm to the environment. Today it is no secret to anyone that the environment is important for the survival of all humanity, therefore new technologies are being actively created to minimize damage to nature. To finance such research at the state level, environmental payments to the budget are needed.

Continuous production aggravates the environmental condition, reduces natural resources, and poses a threat to environmental safety. Therefore, harmful production is carried out on the principles of payment for the use of natural resources, compensation for the negative impact on nature, protection of the human right to a clean environment.

The types of harm caused by the activities of enterprises to nature, and compensation for it, are prescribed in a number of legal provisions and acts of the Russian Federation.

Environmental taxes, fees is a common name for payment for damage to the environment by industrial activities. Correctness of payment and correctness of environmental fees controlled by Rosprirodnadzor.

Purpose of tax collection– is the conservation of nature, financing projects to restore nature damaged by human intervention. Amount of compensation to date insufficient to carry out effective programs for the protection and restoration of natural resources and the environment.

Also, funds collected in the form of environmental payments, not enough to introduce new advanced technologies to avoid negative influence. The levy for damage to the environment is sent to the federal and local budgets. Another purpose of environmental payments is to stimulate producers as much as possible more rational use of natural resources and cause the least harm to nature.

The legal basis for nature protection is a number of regulations, for example, Federal Law No. 7. The law defines types of negative impacts on nature:

• damaging the air;
• causing damage to the bowels of the earth;
• disposal of waste from economic activities;
• causing harm through physical impact (noise, heat).

The following environmental actions are subject to compensation:

• emissions of chemicals and toxic substances into the air;
• pollution of underground and groundwater;
• disposal of waste from hazardous economic activities.

Who pays it

The regulations do not clearly define the environmental fee payer. Regulatory acts indirectly speak of fee payers as participants in production activities.

To determine payment amount, need to:

volume of pollution * tax rate

If an enterprise emits several types, then it is necessary to carry out calculations for each of them. The final tax amount is the sum of all indicators of substance emissions, namely, pollution within the limits of a certain norm, pollution in excess of the norm, but within the limits of the limit, and emissions in excess of the limit.

The calculation of the tax amount for negative environmental impact is based on three indicators: rate, weight of goods and recycling standard. The calculation formula is to multiply these indicators together.

The recycling standard for most products is 0. However, this does not exempt the company from submitting reports. The specifics of rates can be found in Decree of the Government of the Russian Federation No. 284 dated 04/09/2016.

Example. Conducted tax calculations for a company producing cardboard containers and paper. The recycling rate for 2017 is 10 at a rate of 2,378 rubles per 1 ton of waste. At the same time, the company has 3 tons of waste.

In 2018, the company is required to pay tax in the amount of:

2378 * 10 * 3 = 71,340 rubles

Payment deadline if advance payments are available

Taxes need to be paid no later than the 20th of the month, following the reporting period. Payment of the environmental fee is made once per quarter at the location of the stationary source of pollution or at the place of registration if the source is a movable object.

The deadlines for making payments are determined by Rostekhnadzor Order No. 557 dated 06/08/2006 “On establishing deadlines for paying fees for negative impacts on the environment.”

Violation of deadlines for payment of tax, its timeliness and incomplete payment of tax is punishable by an administrative fine. At the same time, the head of the enterprise personally pays a fine in the amount of 3,000 to 6,000 rubles, and an enterprise (legal entity) - from 50,000 to 100,000 rubles.

To avoid a fine in 2019, you need to pay the tax and provide report due April 15, 2019. The reporting period is taken for the entire year 2018.

Tax reporting

The tax payment report must be submitted using the approved form of Order No. 204 Federal Service for Environmental, Technological and Nuclear Supervision dated April 5, 2007.

The order contains a form and calculation sheets for each type of release of harmful substances. Enterprises use those parts of the form that relate directly to their activities.

The report is submitted to single copy. There are paper and electronic options for submitting the report. The electronic version of reporting is relevant for enterprises that pay more than 50,000 rubles.

It should be noted that the issues of paying environmental tax have many controversial issues. The main problem is the lack of a single regulatory document that provides clear answers to questions regarding tax. Regulations must have a clear structure and consistent instructions. Otherwise, tax collection is characterized by legal uncertainty, which runs counter to the principles of the entire taxation system.

The 2018 impact fee is calculated on the updated return. Let's consider what innovations have appeared in this form, what factors the calculation depends on, whether the rates have changed for 2018, as well as when it is necessary to pay for the negative impact and how to reflect it in accounting.

Who is the payer of the tax fee?

Payers of the fee for negative environmental impact (NEI) are organizations and individual entrepreneurs that emit pollutants into the air through stationary sources, into water bodies or are engaged in the storage and burial (disposal) of waste (clause 1 of article 16, clause 1 Article 16.1 of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ).

Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029 contains a complete list of types of activities and other criteria for classifying objects into categories I-IV of environmental impact, in which the organization must pay for the environmental impact assessment. In particular, these include mining, metallurgical, chemical, food production, some agricultural companies, and municipal solid waste landfills.

IMPORTANT! The obligation to pay the fee does not dependfrom the tax regime applied by organizations or individual entrepreneurs that are payers of the negative impact fee, as well as fromMoreover, activities are carried out at owned or leased facilities that lead to a negative impact on the environment.

Payers of the fee must submit an application to Rosprirodnadzor for each polluting facility and receive a certificate of registration indicating the polluting category from I to IV.

IMPORTANT! If in the process of activity only production and consumption waste is generated and there are no other negative impacts, then the application for registration under the NVOS is not submitted (letters of Rosprirodnadzor dated 02.21.2017 No. AS-06-02-36/3591, dated 10.31.2016 No. AS -09-00-36/22354). Since when carrying out trading activities and providing services, the functioning of offices, schools, kindergartens, administrative buildings, clinics, hospitals, etc., as a rule, only production and consumption waste is generated, we can conclude that registering with them there is no need to act as a payer of the Taxpayer Tax.

Payment for negative impact on the environment should not be confused with an environmental fee. These are different payments. You can read about the differences.

You can download the environmental control report form, valid from September 14, 2018.

IMPORTANT! If business activities are carried out only at category IV facilities, then there is no need to pay a fee for negative impact (Clause 1, Article 16.1 of Law No. 7-FZ).

• there are no releases of radioactive substances;
• there are no discharges of pollutants generated when water is used for industrial needs into sewers and the environment, surface and underground water bodies, as well as onto the earth's surface;
• there are discharges of pollutants resulting from the use of water for domestic needs;
• there are stationary sources of pollutant emissions, and their quantity is no more than 10 tons per year;
• There are only non-stationary sources of pollutant emissions.

Thus, the use of motor transport in business activities does not lead to the need to pay for negative impacts, since payment is made only for stationary objects, to which it (motor transport) does not apply (Clause 1, Article 16 of Law No. 7-FZ).

Data on which fee calculation is based

Calculation of fees for negative impact on the environment (or fees for pollution) depends on many factors:

• nature of the source of pollution;
• type of pollutant (or its hazard class);
• volumes of actual emissions;
• the fact that there are no means of measuring emissions;
• presence of excess pollution above established standards;
• the fact that the contaminated object or territory is under special protection;
• expenses incurred on measures to reduce negative impacts.

Based on the first 2 indicators, the rate used in the calculation is determined. By multiplying it by the volume of actual emissions (if it does not exceed the maximum permissible) the amount of payment for pollution is determined. The following odds are applied to the bet amount:

• increasing, if we are talking about the lack of means of measuring emissions, exceeding permissible pollution standards, or the location of an object (territory) under special protection;
• reducing, depending on the hazard class of the disposed waste, the method of its generation and disposal.

The maximum multiplying factor (120) may arise in a situation where there are no means to measure volumes. Exceeding the standards leads to the application of coefficients equal to 5 (if the excess occurs during the period of planned reduction of discharges) or 25. For an object (territory) under special protection, a coefficient of 2 applies.

The specific size of the reduction factor can be determined by a combination of factors influencing it and range from 0 to 0.67.

The presence of expenses for measures to reduce negative impacts allows you to reduce the amount of accrued fees.

Also, the amount of amounts payable at the end of the year is influenced by the fact that advances on pollution payments were transferred during the year.

Rates applied for calculation for 2018

The rates used to calculate pollution charges for 2018 are established by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 (as amended on June 29, 2018).

Depending on the type of polluting object, they are divided into 3 groups related to objects:

• stationary, producing emissions into the atmosphere;
• those carrying out discharges into water bodies;
• producing production and consumption waste.

For the first 2 groups, specific rates are indicated in relation to each of the names of the pollutant. For waste, the rate is tied to a specific hazard class.

When choosing the desired rate, you should keep in mind that each of them in Resolution No. 913 is given in three values, relating to three years (2016, 2017 and 2018). If the rates for 2017 and 2018 are identical in value, then the rates in force for the calculation for 2016 are significantly lower. A mistake made in the selection may lead to incorrect calculation of the fee.

NOTE! Starting from 2019, tax payment rates will increase by 4%. See details.

Reporting form and deadlines for submission

The entire procedure for calculating pollution fees is reflected in the declaration, issued once a year, upon its completion. For 2018, this report is compiled according to the form approved by Order of the Ministry of Natural Resources of Russia dated January 09, 2017 No. 3 (Appendix No. 2) and used for reporting for 2017.

The declaration form is available for viewing and downloading in the material “The declaration on the negative impact on the environment is ready” .

The declaration consists of:

• from the title page reflecting information about the reporting entity;
• section in which the final calculated amounts of payments generated by sections are combined into a single amount, which is successively adjusted to the values ​​to be paid or returned to the payer by taking into account the costs of measures to reduce the negative impact and advances paid;
• three sections, separated by the main types of pollution sources, in which, in fact, the calculation of payments for each source is carried out.

The tables of sections intended for calculation provide for the reflection in them of all the data necessary for calculating the amount of the board:

• permissible and actual volumes with the allocation of excess amounts;
• rates;
• applied coefficients;
• components of the calculated amount of the fee and its final value.

Each of the sections allocated depending on the type of pollution source is completed only if the reporting person has the data for this.

The rules that should be followed when entering information into the declaration are set out in detail in the text of the order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3, in the notes to the form of the form approved by it. In them you can also find the values ​​of the necessary coefficients and ways to check the correctness of data entry for each section. In addition, the calculation procedure for each type of polluting object is described in detail in Decree of the Government of the Russian Federation dated March 3, 2017 No. 255.

The deadline for submitting the declaration is established by clause 5 of Art. 16.4 of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ. Its deadline is defined as March 10 of the year following the reporting year. In 2019, this day falls on a day off (Sunday). However, Law No. 7-FZ does not establish the possibility of postponing the deadline. Therefore, you will have to submit the declaration for 2018 no later than 03/07/2019 (03/08/2019 (Friday) is a non-working holiday).

Errors made in the submitted declaration and identified by the payer himself can be corrected by him by submitting an adjusted report. But this can be done without consequences only before the expiration of the deadline set for submitting the original declaration. Therefore, you should not postpone reporting until the last few days.

Read about the problems that exist regarding the possibility of returning overpaid pollution charges in the material “Overpayment “for dirt” - difficulties of return” .

Procedure for payment for negative impact

Based on the results of the calculations given in the section of the declaration reflecting the adjustment of the calculated fee values, the amount is paid at the end of the year. That is, its value is determined as the total amount of the fee for the year minus the costs of measures to reduce the negative impact and advances paid. Such payment must be made before March 1 of the year following the reporting year (Clause 3, Article 16.4 of Law No. 7-FZ of January 10, 2002).

Based on the total amount of payment for negative impact made in 2018 (taking into account advances made), the amount of advance payments that will need to be made in 2019 will be determined. The amount of each of them will be equal to ¼ of the total amount of the negative impact fee actually paid for 2018.

To learn how the calculation of advances for such payments may change, read the material “The procedure for calculating advances for payment for negative environmental impact may change” .

Advance payments are made 3 times a year, at the end of each of the first three quarters of the year, no later than the 20th day of the month following the next quarter.

IMPORTANT! Small businesses do not pay advance payments (Clause 3, Article 16.4 of Law No. 7-FZ).

Payment for negative environmental impact is carried out according to the following BCC:

Payment name	KBC in 2018-2019
Payment for emissions of pollutants into the atmospheric air by stationary facilities, with the exception of those generated during flaring and (or) dispersion of associated petroleum gas	048 1 12 01010 01 6000 120
Payment for discharges of pollutants into water bodies	048 1 12 01030 01 6000 120
Fee for disposal of industrial waste	048 1 12 01041 01 6000 120
Fee for disposal of municipal solid waste	048 1 12 01042 01 6000 120
Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas	048 1 12 01070 01 6000 120

Violation of payment deadlines for negative impacts will result in an administrative fine. For organizations it varies from 50,000 to 100,000 rubles, and for officials - from 3,000 to 6,000 rubles. (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).

Recognition of expenses for NVOS

In accounting

The payment for the NVOS, according to clause 5 of PBU 10/99 “Expenses of the organization”, is included in the costs of ordinary activities and is displayed as a debit to the expense accounts (20, 23, 25, 26, 44).

The payment for the tax assessment is not a tax payment, therefore, account 68 “Calculations with the budget” is not used for accounting purposes. The occurrence and repayment of obligations for “negative impacts” is recorded in account 76 “Settlements with other debtors and creditors”.

In tax accounting

The payment for the NVOS within the limits of the standards relates to material costs (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation).

Payments for negative impacts on the environment in excess of these amounts are not taken into account in expenses (clause 4 of Article 270 of the Tax Code of the Russian Federation).

In letter dated 06/07/2018 No. 03-03-06/1/39148, the Ministry of Finance of the Russian Federation notes that the Tax Code does not establish a deadline for recognizing material expenses in the form of a fee for the tax assessment. For enterprises and individual entrepreneurs under the general taxation system, officials recommend recognizing expenses in the form of a fee for tax assessment on the last day of the tax period for which it is made. Officials also recommend recognizing quarterly payments as expenses on the last day of the reporting period for which they are made (letters of the Ministry of Finance of the Russian Federation dated 08/15/2016 No. 03-03-06/1/47690, dated 08/08/2016 No. 03-03-06/1/ 46432).

For organizations and individual entrepreneurs on a simplified taxation system with the object “income minus expenses,” the fee for the tax assessment (within the limits of the standards) can be taken into account as part of material income (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). Expenses in the form of fees for the tax assessment are recognized at the time of debiting from the current account (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Results

The procedure for calculating the annual pollution fee based on the results of 2018 remained the same as in 2017. The calculation itself is made in specially designated sections of the declaration (it also retained its form from the 2016 report), allocated depending on the type of polluting object. The fee accrued for these sections is then adjusted to the amount of expenses for measures to reduce the negative impact and to the amount of advances paid during the year.

The fee for negative impact on the environment is not a tax, but it refers to a mandatory payment aimed at replenishing environmental damage. The fee is also intended to encourage companies to minimize harmful impacts on nature and take measures to improve the environmental situation in the regions.

The law establishes three types of environmental pollution, for which a negative impact fee is charged:

• emissions of pollutants into the air;
• discharges of pollutants into drains;
• waste disposal activities.

You only need to pay for stationary objects (previously, the fee was also calculated for mobile objects, for example, if the company had transport on its balance sheet).

Declaration form for payment for negative environmental impact

An example of filling out a declaration on payment for negative environmental impact

Who pays the fee for negative environmental impact in 2017

We will tell you who should pay the fee for the negative impact on the environment.

Until 2017, all enterprises and individual entrepreneurs operating in the Russian Federation were required to pay a fee for environmental pollution, even if a negative impact on the environment seemed impossible - a rented office, a small number of people, and waste removal was included in the lease agreement or was the responsibility of the owner of the premises. Negative factors included paper consumption, replacement of cartridges, lamps in the office, and others.

The Government of the Russian Federation, by Decree No. 255 dated March 3, 2017, updated the rules on how to calculate and pay fees for negative environmental impacts in 2017. The new procedure has been in effect since March 17, but it is taken into account in the reporting for 2016.

The new regulation provides exceptions for companies to pay the fee.

Payments for negative impact are made by all companies whose activities negatively affect the environment, as well as organizations that dispose of waste. There is no need to pay for office waste alone.

According to the new rules, the company enters into an agreement with the regional operator, and he will pay for the garbage (clause 5 of resolution No. 255). There are not yet operators in all regions, but they are being replaced by special companies and entrepreneurs who deal with waste disposal.

Companies that operate facilities exclusively of negative impact category IV are also exempt from payments for environmental impact. Such objects must meet the following criteria:

• emissions into the atmosphere no more than 10 tons per year;
• no radioactive substances;
• do not discharge waste into the wastewater of the central sewerage system (clause 6 of resolution No. 1029).

The category is assigned to an object by Rosprirodnadzor when the company registers the asset. To find out the category, make a request to the department. If a company uses hazardous objects and objects of category IV, you need to pay for everything.

Criteria for classification as objects of categories I, II, III and IV for payment for negative impact on the environment

Deadlines for payment for negative environmental impact in 2017

Companies are required to report once a year. Thus, the declaration of payment for 2017 must be submitted by March 10, 2018. And transfer the fee for the year no later than March 1 (for 2016 - before March 1, 2017, for 2017 - before March 1, 2018). The deadlines are established by paragraph 3 of Article 16.4 of Law No. 7-FZ.

At the same time, only medium and small companies make payments for negative impacts once a year. The rest are required to pay quarterly on the 20th day of the month following the reporting quarter.

The advance payment for each quarter is equal to 1/4 of the payment amount for the previous year.

Deadlines for payment for negative environmental impact in 2017 (advance payments)

An impact fee is not a tax levy, so the rules for carrying over calendar days and holidays do not apply. It is safer to report and transfer payments in advance. There is a penalty for late payment - in the amount of 1/300 of the Central Bank key rate for each missed day.

Let us note once again that small and medium-sized enterprises are exempt from advance payments.

Calculation of fees for negative environmental impact in 2017

As we determined earlier, starting from 2017, fees for negative environmental impact need to be calculated once a year, instead of quarterly calculations.

The legislative basis for the calculation is defined in Article 16.3 of the Federal Law of January 10, 2002 No. 7-FZ and the Decree of the Government of the Russian Federation of September 13, 2016 No. 913. This resolution cancels the coefficients and standards that were previously in force. Now they cannot be used in calculations. For example, air, soil and water coefficients have been abolished. And the mandatory inflation coefficient is nominally not used, but the rates approved by the government for 2016-2018 have already been indexed.

Resolution No. 913 introduced new indicators for calculation:

• rates of payment for negative impact on the environment;
• additional coefficient 2;
• incentive coefficients that allow reducing board costs by modernizing production and reducing the negative impact on nature.

We calculate fees for negative environmental impacts in three areas:

First you need data for calculation:

• the number of actual emissions and discharges for 2017 - data can be obtained from the engineering service at the enterprise in the form of a memo;
• standards and limits for each type are taken from the permits received from Rosprirodnadzor;
• rates of payment for pollutants (Resolution No. 913).

Fee rates for negative environmental impact 2017

Please note that the rates in the resolution are given in rubles per 1 ton.

Formula for calculating fees for negative environmental impact:

Weight of pollutant x Rate

If, according to calculations, it turns out that the company exceeded the limit on emissions, discharges or disposed of more waste per year, we calculate an additional fee taking into account an increasing factor of 5.

Formula for calculating fees for negative environmental impact, taking into account the increasing coefficient:

Excessive mass of pollutant x Rate x 5

Companies operating in a special environmental zone must use an increasing coefficient of 2 in their calculations, regardless of compliance with the limit (letter of Rosprirodnadzor dated December 16, 2016 No. OD-06-01-31/25520 “On additional coefficient 2”).

It is important to register in advance and then apply the approved standards and limits of pollutants in the calculation. The absence of these standards will lead to a 25-fold increase in fees.

An example of calculating fees for negative environmental impact

Let's consider an example of calculating fees for negative impacts on the environment based on data from the enterprises of Teplomash OJSC:

• type of pollution: emissions into atmospheric air;
• Teplomash is located in a special natural area (Caucasian Mineral Waters);
• 2 sources of air pollution are registered (1- Chimney, 2- Candle).

List of pollutants:

Let's calculate the fee using the formula:

(0.235 x 93.5) + (0.437 x 138.8) + (0.125 x 1.6) + (0.050 x 108) + (0.278 x 5472968.7) = 1,521,573.52 rubles.

Since it is a special resort area, we apply an increasing factor of 2

1521523.52 x 2 = 3,043,147.04 rubles.

How to return or offset a fee for negative environmental impact

You can return or offset the overpayment for the negative impact on the environment. Rosprirodnadzor explained how to do this in 2017 in a letter dated March 15, 2017 No. AS-06-02-36/5194. To do this, we send the following documents to the local department of Rosprirodnadzor:

• Application requesting a refund or credit;
• Supporting documents. If the overpayment arose due to an erroneous payment, then copies of payment slips will be needed, and to return the accumulated overpayment, a preliminary reconciliation of settlements with Rosprirodnadzor will be required.

After the inspection, Rosprirodnadzor makes a decision to return the overpayment. True, if you are a payer of advance payments, then first of all the overpayment will be offset against them, and only then the rest will be returned. In this case, you may be refused a refund of the overpayment. In the letter, officials refer to Part 4 of Art. 1109 of the Civil Code of the Russian Federation “‘Unjust enrichment’ - in this case, the company will have to prove the right to return and receive an overpayment in court.

Application for joint reconciliation of calculations of fees for negative environmental impact

The main reason why overpayment occurs is advance payments. Currently, the law does not allow the choice of method for calculating and adjusting them, so companies often end up with significant overpayments.

The bill to amend Article 16.4 of Federal Law No. 7-FZ is currently under consideration. It is expected to come into force in 2018. The amendments will help minimize overpayments.

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 2017 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.

Calculation of fees fornegative impact onnew rules

By Resolution No. 255 dated March 3, 2017, the Government of the Russian Federation approved new rules for calculating and collecting fees for negative impacts on the environment. At the same time, the previously existing rules, approved. Decree of the Government of the Russian Federation dated August 28, 1998 No. 632.

The new Rules take into account the changes (which entered into force on 01/01/2016) that were made to the Federal Laws of 01/10/2002 No. 7-FZ “On Environmental Protection”, dated 06/24/1998 No. 89-FZ “On Production and Consumption Waste” regarding payment for negative impact on the environment, and specify the provisions of these laws.

Note:
* All materials on changes to legislation on environmental impact assessments can be found in the section “Environmental payments, reporting to Rosprirodnadzor”.

The rules are in force from 03/17/2017, but apply to legal relations that arose from 01/01/2016 (clause 3 of Resolution No. 255). Thus, they must be taken into account when paying fees and submitting returns for the period from the beginning of 2016. Let's look at the most important points of the new Rules.

The procedure for calculating fees in in every case

Clauses 17-21 of the Rules provide specific formulas for calculating fees for emissions (discharges) of pollutants and waste disposal. The features of the application of these formulas by small and medium-sized businesses in certain cases are also determined:

• in the absence of permits for emissions (discharges) of harmful substances;
• in the absence of documents approving waste generation standards and limits on their disposal
• in other cases (clauses 12-16, 22 of the Rules).

How Rosprirodnadzor controls fees for NVOS

The new Rules determined the procedure for the fee administrator (Rosprirodnadzor) to control its calculation, including checking the fee declaration and the procedure for challenging the administrator’s decision to incorrectly calculate the fee (clause 4, 37-49 of the Rules).

It has been established that control over the calculation of fees is carried out:

• within 9 months from the date of receipt of the payment declaration;
• when conducting state environmental supervision in accordance with Federal Law dated December 26, 2008 No. 294?FZ.

As part of such control, the accuracy of the calculation of the fee according to the submitted declaration, as well as the completeness and timeliness of its payment, will be checked. The fee administrator has the right to require clarifications and (or) appropriate changes to be made within 7 working days if errors in filling out the declaration, contradictions or inconsistencies in the information provided and available are identified. In addition, when adjusting the amount of fees for expenses associated with the implementation of measures to reduce the negative impact on the environment, inspectors have the right to request the necessary copies of the documents specified in paragraph 29 of the Rules (clauses 40, 42 of the Rules). In this case, the person obligated to pay the fee may send objections to the administrator regarding his requirements (clause 41 of the Rules).

If, as a result of checking the declaration (documents, information, explanations) submitted by the payer, the fee administrator determines that there are errors in the fee declaration and (or) contradictions between the information in the submitted documents, an act of monitoring the calculation of the fee is drawn up. The form of the act and the procedure for filling it out must be approved by Rosprirodnadzor (clause 44 of the Rules). The act indicates all the basic information about the control activities carried out - dates, information about the persons being inspected and the data and documents provided, the presence of errors (contradictions), as well as conclusions and proposals for eliminating them (clause 45 of the Rules).

If the amount of the fee paid for the negative impact is underestimated, the inspector enters this into the act and issues a demand to the payer to pay additional fees and penalties (clause 46 of the Rules). This must be done within 10 calendar days. If the amount of the fee is overestimated, the payer can offset the overpayment against a future reporting period or return it (clause 48 of the Rules).

On the return of overpaid funds forNVOS

The procedure for calculating advance payments forThe NVOS may be subject to change.

The provisions of Article 16.4 of Law No. 7-FZ concerning the procedure for calculating advance payments for the new tax assessment and making payments may be adjusted. The corresponding bill was published on the Unified Portal for posting draft legal acts.

According to the amendments, persons obligated to pay quarterly fees for the NVOS will be able to choose one of three ways to determine the amount of the quarterly advance payment in the amount of:

• 1/4 of the amount of the fee for the NVOS paid for the previous year;
• 1/4 of the amount of payment for the NEE, calculated on the basis of established standards for permissible emissions, discharges of pollutants, temporarily agreed upon emissions, temporarily agreed upon discharges and limits on the disposal of production and consumption waste;
• equal to the amount of payment for environmental impact assessment calculated for the actual negative impact on the environment in the past quarter based on industrial environmental control data.

In the declaration of payment for the tax assessment, you will need to indicate which method is chosen.

The norms of the currently valid Law No. 7-FZ establish only one method for calculating advance payments - in the amount of 1/4 of the amount of the fee for the tax assessment paid for the previous year. This procedure for calculating advance payments for new tax assessments can lead to overpayments for organizations and individual entrepreneurs.

The coefficient of environmental significance of a region was, until recently, a mandatory coefficient taken into account when calculating environmental payments. Its value depended on the federal district in which the enterprise operates, as well as on the location of waste disposal. If the enterprise was located on the shore of a reservoir (river, sea), and waste was discharged into the water, then when calculating environmental payments, the significance coefficient of the region depended on the territorial location relative to the water. If the enterprise used soil or air as a waste storage site, then it was necessary to apply the indicator for this environment.

The standards by which the coefficients of environmental significance of the region were determined (these are Decree of the Government of the Russian Federation of June 12, 2003 N 344 and Decree of the Government of the Russian Federation of November 19, 2014 N 1219) have been canceled since September 22, 2016. Now entrepreneurs must use the provisions of Decree of the Government of the Russian Federation dated September 13, 2016 N 913. This document specifies specific rates of payment for negative impact on the environment and an additional coefficient to them, which is applied only in exceptional cases.

The appendix to the resolution specifies the payment rates for 1 ton of pollutants (production and consumption waste) for the next three years - 2016 - 2018. However, they differ depending on where the waste is discharged - into the atmosphere or into water. In addition, the rates of payment for the disposal of production and consumption waste according to their hazard class are further clarified.

As for the additional coefficient, it must be used when calculating environmental payments only if waste emissions are carried out in territories or objects under special protection in accordance with federal laws. In this case, organizations should use coefficient 2.

When calculating payments to natural resource users, it is important to remember that Federal Law No. 7-FZ dated January 10, 2002 introduces additional coefficients to encourage legal entities and individual entrepreneurs to take measures to reduce the negative impact on the environment:

• 0 - when placing hazard class V waste from the mining industry by filling artificially created cavities in rocks during land and soil reclamation;
• 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;
• 0.5 - when placing waste of IV, V hazard classes, which was formed during the disposal of previously disposed waste from the processing and mining industries;
• 0.67 - when placing waste of hazard class III, which was generated during the neutralization of waste of hazard class II;
• 0.49 - when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class III;
• 0.33 - when placing waste of hazard class IV, which was generated in the process of neutralizing waste of hazard class II.

If you have any difficulties when calculating environmental payments, we recommend that you contact the regional Office of the Federal Service for Supervision of Natural Resources (Rosprirodnadzor) and clarify what additional coefficients need to be used if specific business activities are carried out.