How does Rosprirodnadzor recommend calculating fees for negative environmental impact for 2017? By what date and to what details should the payment be made in 2018? Is it necessary to submit reports on such payments to Rosprirodnadzor? Will you find answers to these and other questions in this article?

Who should pay the pollution fee?

Dangerous objects

Based on the results of 2017, all organizations and individual entrepreneurs who use facilities that have a negative impact on the environment as part of their business must pay for environmental pollution. Moreover, the obligation to pay the fee applies to all organizations and individual entrepreneurs applying any of the taxation systems provided for by the Tax Code of the Russian Federation (STS, UTII, OSNO, etc.).

Keep in mind that the obligation to pay a fee for environmental pollution does not depend on the ownership of the object of negative impact. Therefore, the fee for 2017 must be paid by those who actually operate such a facility (for example, tenants).

An organization or individual entrepreneur operating objects with a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, for each object you need to submit an application in the form approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554.

Exception

The legislation of the Russian Federation provides for an exception for those who are not obliged to pay a fee for a negative impact (clause 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ). It covers companies and individual entrepreneurs that operate only at sites of hazard category IV. These are objects on which:

• there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
• there are no releases of radioactive substances;
• there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface).

How can I find out whether an organization or individual entrepreneur must pay a fee for environmental pollution based on the results of 2016? Let me explain. Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, if you do not know which category is assigned to your objects, contact Rosprirodnadzor and clarify information about the hazard class of your objects.

Calculation of pollution charges

The correctness of the calculation of fees for negative impacts on the environment and the timeliness of its transfer to the budget are controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This follows from the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995.

Name of pollutant	Rate in rubles per 1 ton
	2016	2017	2018
For emissions of pollutants into the atmospheric air from stationary sources
Nitric acid	35.1	36.6	36.6
Ammonia	133.1	138.8	138.8
Mercury and its compounds (except diethylmercury)	17492.5	18244.1	18244.1
Benz(a)pyrene	5247490.6	5472968.7	5472968.7
Hydrogen sulfide	657.9	686.2	686.2
Sulfuric acid	43.5	45.4	45.4
For emissions of pollutants into water bodies
Aluminum	17630.7	18388.3	18388.3
Ammonia	14105.6	14711.7	14711.7
Beryllium	1900943.1	1983592.8	1983592.8
Benz(a)pyrene	70523113	73553403	73553407
For the placement of industrial and consumer waste according to their hazard class
Hazard class I waste (extremely hazardous)	4452.4	4643.7	4643.7
Hazard class II waste (highly hazardous)	1908.2	1990.2	1990.2
	1272.3	1327	1327
Hazard class III waste (moderately hazardous)	635.9	663.2	663.2
Hazard class III waste (virtually non-hazardous):
- mining industry	1	1.1	1.1
- processing industry	38.4	40.1	40.1
- other	16.6	17.3	17.3

Payment deadline for 2017

Organizations and individual entrepreneurs (not small and medium-sized businesses) had to make advance payments for environmental pollution in 2018 based on the results of each quarter. The payment deadline is no later than the 20th day of the month following the reporting quarter. There is no need to transfer payment for the fourth quarter of 2017.

The advance payment for each quarter of 2017 is equal to 1/4 of the payment amount for the previous year. For example, the fee for 2017 was 190,000 rubles. This means that in 2017 it was necessary to transfer the following advance payments (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ)

• for the 1st quarter - no later than April 20, 2017 - 47,500 rubles;
• for half a year - no later than July 20, 2017 - 47,500 rubles;
• for 9 months – no later than October 20, 2017 – RUB 47,500.

Read also Advance payments for negative impact: 3 payment methods

All organizations and individual entrepreneurs must transfer the total amount of payment for the negative impact on the environment for 2016 to the budget no later than March 1, 2017 (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).

Advance payments in 2018: terms

If we talk about 2018, the deadlines for making advance payments for negative environmental impacts are as follows:

• for the 1st quarter - no later than April 20, 2018 - 47,500 rubles;
• for six months - no later than July 20, 2018 - 47,500 rubles;
• for 9 months – no later than October 20, 2018 – RUB 47,500.

The total total amount of the pollution charge for 2018 will be required to be paid no later than March 1, 2019.

The fee for negative environmental impact includes:

• quarterly advance payments;
• the total amount of the fee that needs to be transferred to the budget at the end of the year.

Quarterly advance payments are made by all payers (except for small and medium-sized businesses). Deadline – no later than the 20th day of the month following the reporting quarter. There is no need to make a payment for the fourth quarter. The advance payment for each quarter is equal to 1/4 of the payment amount for the previous year.

Determine the amount of the additional payment at the end of the year as the difference between the amount of fees accrued for the year and the amount of advance payments transferred to the budget during the year. This amount must be transferred to the budget no later than March 1 of the year following the reporting year (clause 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ).

For example, the fee for 2016 was 120,000 rubles. This means that in 2017 it was necessary to list:

• no later than April 20 – 30,000 rubles;
• no later than July 20 – 30,000 rubles;
• no later than October 20 – 30,000 rubles.

The fee amount calculated based on the results of 2017 is 140,000 rubles. This means that no later than March 1, 2018, the organization must transfer to the budget a fee for environmental pollution in the amount of 50,000 rubles. (RUB 140,000 – RUB 90,000).Small and medium-sized businesses that are exempt from quarterly advance payments transfer the entire payment amount for the year to the budget at a time no later than March 1 of the following year (Rosprirodnadzor letter No. AS-06-01-36/6155 dated April 11, 2016).

How to pay pollution fees in 2018

In 2018, draw up payment orders for the transfer of fees for environmental pollution according to the general rules (as for the payment of taxes and insurance premiums). At the same time, keep in mind that send the payment amounts to the bank in one payment order (without distribution between budgets) to the accounts of territorial departments of the Federal Treasury (letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-06-06-04/1). When filling out payment orders, indicate the KBK of Rosprirodnadzor: it is the administrator of budget revenues in the form of fees for environmental pollution (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Calculation of environmental pollution charges for 2018–2019 is a mandatory procedure for persons making such payments. How to calculate the amount to be paid? How to calculate the base for pollutants, determine the rate, coefficient and deductions? Which form is used for reporting in 2019, where to submit it and in what time frame? Let's look at the answers to these and other questions in the material below.

Calculation of charges for environmental pollution: basic principles and regulations

The calculation of fees for environmental pollution is regulated by the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ, which has been updated several times. Payment for damage to the environment must be transferred to the budget (Article 16.4 of Law No. 7-FZ):

• small and medium-sized businesses - in a lump sum for the reporting year until March 1 of the year following the corresponding reporting year;
• by other payers - based on the results of the 1st, 2nd and 3rd quarters until the 20th day of the following months in the form of advance payments in an amount equal to 25% of the total payment for the previous year, as well as based on the results of the 4th quarter - until March 1 of the following reporting year in the amount representing the difference between those calculated as a whole for the reporting year and advance payments.

NOTE! These payments are not collected in accordance with the rules of the Tax Code of the Russian Federation, therefore they are not subject to the rule on postponing the deadline for a situation where the last day of payment falls on a weekend.

For information about what BCC values ​​may be present in payment documents and what they depend on, read the material "KBK on negative impact on the environment" .

The procedure for calculating payments for environmental damage is enshrined in the provisions of Art. 16.3 of Law No. 7-FZ, other articles of the said regulatory legal act (NLA) corresponding to it, as well as by-laws.

In accordance with paragraph 1 of Art. 16.3 of Law No. 7-FZ, Russian companies and individual entrepreneurs are required to calculate payments for environmental damage independently, using:

• data reflecting the size of the payment base for a particular polluting chemical (or waste);
• rates determined for environmental pollution charges;
• coefficients established by law.

Having calculated the fee for causing environmental damage for each of the pollutants or waste (using rates and coefficients), the company must sum up the obtained figures and thus obtain the final amount of the payment in question, subject to transfer to the budget of the Russian Federation.

Environmental fees and environmental fees: who pays them?

Payment for environmental damage should be distinguished from environmental fees, the calculation and payment of which are regulated by Art. 24.5 of the Law “On Industrial Waste” dated June 24, 1998 No. 89-FZ. The fact is that the payment for environmental damage, established in 2002, was quite often informally called just the environmental fee. However, as soon as Art. 24.5 of Law No. 89-FZ was put into effect (in December 2014), such an identification became incorrect.

Only manufacturers and importers of products and packaging for them are required to pay the environmental fee, which must be disposed of after they have lost their consumer properties.

At the same time, payment for environmental damage is regulated by a completely different legal regulation (Law No. 7-FZ) and is established for other payers (those that produce emissions and discharges of various pollutants and garbage into the environment, and also dispose of production waste).

Thus, the environmental fee:

• paid for disposed goods and packaging (issued by the payer or imported);
• governed by the provisions of Law No. 89-FZ;
• as a legal category has existed in the Russian Federation since December 2014.

And the fee, which is a fee for causing harm to the environment:

• paid for emissions and discharges of harmful chemicals and garbage, as well as waste disposal;
• is regulated by the provisions of Law No. 7-FZ (and in terms of waste disposal - by certain provisions of Law No. 89-FZ);
• as a legal category has existed since 2002 (note that a fee similar in legal form - in the form of a fee for environmental pollution, waste disposal and other harmful effects, was collected before the repeal of the RSFSR Law "On Environmental Protection" dated December 19, 1991 in 2002 No. 2060-1).

The procedure for calculating fees for causing harm to the environment, in force in 2018-2019, contains Decree of the Government of the Russian Federation dated March 3, 2017 No. 255.

For more information about the period for which this document is valid, read the article “The Rules for Calculating and Collection of Fees for Negative Impact on the Environment have been approved” .

How to calculate the payment base for pollutants and waste

In accordance with paragraph 1 of Art. 16.2 of Law No. 7-FZ, the payment base for substances and waste corresponds to their volume (or mass) released into the environment within the reporting period. The amount of the base is determined by the payer in accordance with the procedure for environmental control (clause 2 of Article 16.2 of Law No. 7-FZ). The types of pollution that are subject to payment are (Article 16 of Law No. 7-FZ):

• emissions from stationary sources;
• discharges into water bodies;
• waste storage and disposal.

When calculating the base under consideration, the following are taken into account (clause 4 of article 16.2 of law No. 7-FZ):

• standards for permissible pollution;
• standards for temporarily permitted pollution, as well as emissions and discharges that exceed them (including for emergency reasons);
• limits on the placement of pollution and their exceeding.

In accordance with the norms of resolution No. 255:

• emission standards and limits must be calculated separately for each production facility from which emissions occur (these standards can be found by contacting Rosprirodnadzor);
• the enterprise must independently (or with the involvement of experts) calculate the actual volumes of emissions and correlate them with the standards;
• The amount of the fee may be reduced due to:

• deductions representing the amount of costs to reduce the polluting impact on the environment;
• application of incentive coefficients to payment rates.

The fee is calculated by adding:

• the product of standard indicators and the established rate for them;
• the product of emission indicators in excess of standards and the established rate for them.

In some cases, temporary standards—limits—are also taken into account. The product of the indicators of their actual value, its excess and the corresponding rates is added to the amount according to the usual standards.

If the payer is engaged in waste disposal and belongs to the category of large business, then in order to obtain standards he must submit a waste disposal project to Rosprirodnadzor (clause 4 of Article 18 of Law No. 89-FZ, guidelines approved by Order of the Ministry of Natural Resources of Russia dated 05.08.2014 No. 349 ). Small and medium-sized businesses that dispose of waste do not need to develop appropriate projects - they only need to report to the department on activities that involve emissions of harmful substances into the environment (Clause 7, Article 18 of Law No. 89-FZ).

If a company or individual entrepreneur generates waste of hazard classes 1-4, passports must be drawn up for them (Clause 3, Article 14 of Law No. 89-FZ). They must be stored in the payer's archive. Certified copies of such passports with documents confirming the hazard class of the emitted substances are sent to Rosprirodnadzor (clause 7 of the rules established by Decree of the Government of the Russian Federation of August 16, 2013 No. 712).

How to determine environmental damage rates

The rates in question, as well as additional coefficients for them, are established by separate regulations of the Government of the Russian Federation (Clause 4, Article 16.3 of Law No. 7-FZ). For application in the period 2016-2018, the rates are given in Government Decree No. 913 dated September 13, 2016. In 2019, the rates established for 2018 are applied with a coefficient of 1.04 (Government Decree No. 758 dated June 29, 2018).

How to determine coefficients for calculating fees for environmental damage

For the purpose of calculating payment for environmental damage within the meaning of the provisions of Art. 16.3 of Law No. 7-FZ assumes the use of the following coefficients:

• additional, which are defined in paragraph 3 of Art. 16.3 of Law No. 7-FZ for special zones and when flaring (dispersing) associated gas;
• established by clause 6 of Art. 16.3 of Law No. 7-FZ, depending on the hazard class.

The current values ​​of the coefficients can be found in Decree of the Government of the Russian Federation dated March 3, 2017 No. 255.

Calculation of payment for environmental damage: deductions

In accordance with paragraph 11 of Art. 16.3 of Law No. 7-FZ, payments reflecting the payer’s costs for measures aimed at reducing the harmful impact on the environment are deducted from the amount of payment for negative impacts on the environment - separately for each pollutant or type of production waste within the reporting period. Relevant costs must be documented.

Form for calculating the environmental fee (payment for environmental damage)

Since 2010, the agency administering environmental payments has been Rosprirodnadzor. Law No. 7-FZ establishes the obligation of payers to submit to this body a declaration of payment for environmental damage (clause 5 of Article 16.2, clause 4 of Article 16.4 of Law No. 7-FZ). The deadline for filing it is March 10 of the year following the reporting year. That is, for 2018, the declaration must be submitted to Rosprirodnadzor no later than 03/08/2019, because 03/10/2019 is a day off.

This document records not only the value of the bases and the amount of payment calculated from them for each type of pollution, but also the total amount of payments accrued for the year, advances paid on them and the amount of the final payment for the year, taking into account the advance payments made during the year (letter from Rosprirodnadzor " About payment for negative impact..." dated 04/11/2016 No. AS-06-01-36/6155).

Read more about submitting a declaration in the article “How to submit a declaration of payment for negative environmental impact?” .

see also “Rosprirodnadzor proposed applications for offset and refund of fees for negative impact on the environment” .

Results

In 2018-2019, new rates are in effect in Russia for calculating payments for damage caused to the environment. There are no changes in the procedure for calculating payments and the timing of their introduction into the budget. The form of the calculation being created and the methods for submitting it to Rosprirodnadzor have also been preserved.

Fee calculation

Entering actual data on the negative impact and calculating payment amounts is done in the “Calculations” tab:

On the “Settlements” tab, payers are displayed only in viewing mode; editing information on them is possible only on the “Register” tab.

The general list of buttons for working with board calculations (the list changes depending on the selected element in the calculation) is as follows:

Add calculation

Add fee calculation according to OKATO

Add calculations for emissions of pollutants into the atmospheric air by stationary objects

Add calculations for emissions of pollutants into the atmospheric air by mobile objects

Add calculations for discharges of pollutants into water bodies

Add a calculation for the disposal of production and consumption waste

Delete – to delete information from the calculation, select the calculation element to be deleted and click the “Delete” button

Upload the calculation for transfer to Rosprirodnadzor

Generate a fee calculation form in Excel

Rosprirodnadzor web portal (button for quick access to the Rosprirodnadzor web portal)

Cancel – cancel adding or editing.

In the “Settings” menu you can set the necessary parameters for board calculations:

Where you can specify:

Take into account the coefficient for suspended solids in the excess limit fee (calculation of discharge fees)

Use a reduction coefficient when disposing of waste at other people's sites (calculation of fees for waste disposal: coefficient of the location of the waste disposal facility 0,3 )

Display signature and date on all pages of the calculation when uploading the calculation to Excel

Create separate lines for pollutants when combining payment totals by sections/shops when uploading to Excel

Create a separate calculation for waste that is used/neutralized under the organization's OKATO only when the calculation is automatically created (via the “Fee Calculation” menu)

Calculation for storage objects with a constant limit, which will not change depending on the validity period or renewal of the technical report. As well as summing up the placement of waste during permanent storage.

Use the general OKATO for Moscow facilities (use the OKATO fees of the Department of Rosprirodnadzor for the Central Federal District to calculate the OKATO fees)

Change the date of approval of the standard for waste of the 5th hazard class (affects the inflation coefficient in the calculation):

Mining industry standard 0.4 rub/ton

Processing industry standard 15 rub/ton

Others 8 rub/ton

Automatic creation of fee calculation

From the menu item “Payment calculation” you can perform automatic generation of calculations:

Create calculation – automatic creation of calculation using information from the payer’s documents

Create corrective calculation - automatic creation of a corrective calculation, copying all data from the calculation for which the adjustment is added

Create a calculation using an existing one - automatically creates a calculation with substitution of values ​​from the specified calculation

In the “Settings” menu, you can specify that when automatically creating a fee calculation, a separate calculation will be created for waste that is used/neutralized under the organization’s OKATO. If the checkbox is not checked, then waste for which the limit in the Register does not indicate data in the tables “Disposal at own facilities” / “Transfer for disposal” is transferred to the calculation for waste that is transferred for disposal with zero established limits.

When you select the “Create calculation” menu item, a form for entering calculation parameters opens:

In the form, you must indicate the year, select the period (year, quarter or fee forecast), specify the payer for whom the calculation is being created and the Rosprirodnadzor body to which the calculation should be transferred.

When you click on the “Create” button, a calculation is generated based on the data entered in the register (documents and objects of the selected payer, taking into account OKATO, related to the Rosprirodnadzor body).

If the calculation is created, an information message is displayed:

If an error occurs during creation:

This error means that a calculation already exists with the specified parameters (year, period, payer and Rosprirodnadzor body).

If a new calculation has been created, it is highlighted in the left calculation panel:

To view and edit the calculation, “expand” the entire contents of the calculation by sequentially clicking “+” in the calculation panel:

When automatically creating a calculation, a calculation for emissions into the atmospheric air by mobile objects is not created, because There is no information on them in the registry.

This calculation is created only by clicking the “Add calculation for emissions into the atmospheric air from mobile objects” button

If necessary, you can manually add calculations for other types of negative impact.

To indicate the actual values ​​of the negative impact in the calculation, select a specific element of the calculation and indicate in the table the values ​​of the actual impact (emissions, discharges, waste movement):

When saving the entered value (when moving to another row of the table), the amount of the fee for a specific ZV will be automatically calculated.

In addition to tabular input, it is possible to open the calculation line in a separate form:

The form opens by double-clicking on the line or from the “Edit” pop-up menu:

Cover page of calculation

The title page of the fee calculation is created by clicking the “Add calculation” button or by automatically creating a calculation (it is recommended to create the calculation automatically):

The main part of the data is entered from the payer and is not edited on the title page form.

When manually creating a calculation (using a button), the Rosprirodnadzor body is automatically substituted depending on OKATO for the actual address of the payer (or legal address, if the actual address is not specified). The body of Rosprirodnadzor may be changed. The payer's name, telephone number, tax identification number, checkpoint and officials are entered from the register and are closed from editing.

If the “Calculation closed” flag is set, then editing the calculation becomes impossible until the flag is cleared.

To delete a calculation (if it is not closed), select the desired calculation and click

"Delete fee calculation" button.

Results for OKATO

Due to the fact that the calculation of the fee for the negative impact on the environment is submitted with the division of the fee according to OKATO, it is necessary to “Add calculation of the fee according to OKATO”:

Payment totals are calculated automatically based on payment results for specific types of negative impact on the environment. If necessary, you can specify the amount of benefits.

To delete totals for OKATO:

Select the required OKATO in the calculation

Click the “Delete payment calculation for OKATO” button.

When deleting totals for an OKATO, all calculation elements related to this OKATO will also be deleted.

If the calculation is closed, then deleting OKATO is impossible.

Payment for emissions from stationary facilities

Payment for emissions from stationary objects is created using the button

“Add a calculation for emissions of pollutants into the atmospheric air by stationary objects” or when automatically creating a calculation:

When adding a fee for emissions from stationary objects, click the button

Press the button

Indicate the production territory (if the calculation is not for the entire business entity) or site/workshop. A production territory or site/shop will appear for selection in the calculation even in the case when the OKATO of the territory is specified (i.e., a formation under the subject) from the OKATO that is indicated in the “Results for OKATO”.

The “Emission Permits” (documents from the Register) and “Pollutant Emissions” tables will be automatically filled in according to the data (documents) from the Register. If during automatic substitution none of the tables are filled in, check whether the production territory or site/shop is included in accordance with their indication in the permit document in the register.

Specify the data in the table “Pollutant emissions”:

a. Add pollutants for which there is no release permit (pollutants are selected from the list of pollutants that are indicated in the payer’s register or from the directory)

b. Enter actual emissions

c. If the calculation is for the business entity as a whole, then clarify the values ​​of the additional coefficients “1.2” and “2”. If the calculation is for a production territory, then the coefficients are determined automatically, depending on the characteristics of the production territory.

If any changes have been made in the Register, in the emission permit, for example, new substances have been added or previously entered ones have been edited, then you can re-substitute the pollutants by clicking on “Recalculate, update pollutants”. You can also use this button when recalculating the board if the board coefficients change.

If the calculation of pollutant emissions from stationary sources is carried out for the production area, then the value in the “additional” fields. Coef. 1,2" and "add. Coef. 2" above the "Emission Permits" table is determined automatically from the characteristics of the specified territory (these characteristics can be changed in the "Register" tab in the card of the production territory itself).

If the calculation is for the business entity as a whole, then these fields are available for editing:

You can enter data on emissions either directly in the table or in the editing form (call it from the “Edit” pop-up menu in the emissions table or by double-clicking on the line):

On the “Calculation of fee amount” tab, you can edit the value of the actual “Total” emission. If the calculation is for the business entity as a whole, then you can also change the values ​​of the additional coefficients “1.2” and “2”. To recalculate the fee amount, click the “Calculate” button.

On the “Calculation of Values” tab, you can control the distribution of actual emissions according to documents, standards (MPE, VSV) and above the limit:

Unauthorized emissions are automatically detected and counted as over-limit:

Unauthorized release = Actual. emission Total * (Number of days without a document in the billing period / Number of days in the billing period)

The standard (MPE, VSV) is recalculated taking into account the validity period of the document:

. Adjustment is possible only if there is a permit in the calculation. If there is no permission for air pollution, then the adjustment button is not available (displayed in gray ).

If you click the “Adjustment” button, the fields “Within the maximum limit” and “Within the UTC” (if the UTC are specified in the document) become available for editing:

When you press the button, it changes color: dark – the button is pressed, editing is possible; light – the button is not pressed, editing is prohibited. If you release the button (click on it when it is dark), then the fields “Within the maximum limit” and “Within the UTC” are automatically recalculated and editing them becomes impossible (the button becomes light).

When manually adjusting, after entering the values ​​“Within the maximum permissible limit” and “Within the maximum limit”, you need to click on the “Calculate” button to recalculate the fee amount.

Additional coefficient 2 for specially protected natural areas - if the calculation is for a production territory, then the coefficient is determined from the characteristics of the production territory in the register (characteristics from “Specially Protected Natural Territory” to “Ecological Disaster Zone”).

An additional coefficient of 1.2 for the emission of pollutants into the atmospheric air of cities - if the calculation is for a production territory, then the coefficient is determined from the characteristics of the production territory in the register (the characteristic “Has a negative impact on the atmospheric air of cities”).

If the calculation is for the business entity as a whole, then the coefficient can be selected from the list of possible values

You can also take into account/not take into account the coefficient of suspended solids for the excess limit. In the Settings menu:

To delete calculations for air emissions from stationary objects:

Select the required calculation for emissions from stationary objects

Click the button “Delete calculation for emissions into the atmosphere by stationary objects”.

Payment for emissions from mobile objects

Payment for emissions from mobile objects is created using the button

“Add calculations for emissions of pollutants into the atmospheric air by mobile objects”:

When calculating mobile objects, you can specify the production area in the payment calculation.

To calculate the emission fee, you must indicate in the table the type of fuel (select from a list of values) and actual fuel consumption. Types of fuel for which there was no consumption (“Actually fuel consumed” = 0) do not need to be indicated.

In one OKATO, you can specify several calculations for emissions from mobile objects for different production areas.

When creating a calculation from the menu item “Charge calculation - Create calculation”, a calculation for emissions from mobile objects is not automatically created.

Determination of coefficients in the calculation of fees:

Ecological significance coefficient - determined automatically by OKATO calculation

Additional coefficient 2 for specially protected natural areas - the coefficient can be selected from the list of possible values

An additional coefficient of 1.2 for the emission of pollutants into the atmospheric air of cities is determined automatically by OKATO calculation, can be changed by selecting from a list of possible values

Inflation coefficient - determined automatically depending on the date of adoption of the fee standard

To delete calculations for air emissions from mobile objects:

Select the required calculation for emissions from mobile objects

Click the button “Delete calculation of emissions into the atmosphere from mobile objects”.

Payment for discharges into water bodies

Payments for discharges into water bodies are created using the “Add calculation for discharges of pollutants into water bodies” button or by automatically creating a calculation:

When adding a fee for discharges into water bodies using the button, the procedure for filling out the form is as follows:

Select the required OKATO in the calculation or add a new total for OKATO (see section “Totals for OKATO”)

Press the button

Specify production area or output.

The production territory or output will appear for selection in the calculation even in the case when the OKATO of the objects is specified (i.e. formations under the subject) from the OKATO that is indicated in the “OKATO Results”.

Click the “Substitute VP” button - the tables “Permits for discharge” (documents from the Register are pulled up) and “Discharges of pollutants” will be automatically filled in according to data (documents) from the Register. If during automatic substitution none of the tables are filled in, check whether the production area is included in accordance with its indication in the permit document in the register

Specify the data in the table “Discharges of pollutants into water bodies”:

a. Add POs for which there is no permission to reset (COs are selected from the list of POs that are indicated in the payer’s register)

b. Enter actual discharges

If any changes have been made in the Register, in the discharge permit, for example, new substances have been added or previously entered ones have been edited, then you can re-substitute the pollutants by clicking on “Recalculate, update pollutants”. You can also use this button when recalculating the board if the board coefficients change.

You can enter data on resets either directly in the table or in the editing form (call from the “Edit” pop-up menu in the reset table or by double-clicking on the line):

The editing form looks like this:

On the “Calculation of fee amount” tab, you can edit the value of the actual reset “Total”. To recalculate the fee amount, click the “Calculate” button.

On the “Calculation of values” tab, you can control the distribution of actual discharge according to documents, standards (MPS, VSS) and over-limit:

Several documents can be taken into account for one PO (in the event of termination of one of them and the issuance of another document). In this case, it is allowed to overlap the validity periods of documents. In case of overlap of validity periods, the general standard for CL is determined from the sum of the document standards, taking into account the clarification of the validity periods - the validity period of a document issued earlier is recalculated (reduced) according to the start date of the document issued later. Recalculation is carried out only for CVs that are indicated in both documents.

If the document is not valid for the entire billing period, then:

An unauthorized reset is automatically detected and taken into account as an over-limit:

Unauthorized reset = Fact. reset Total * (Number of days without a document in the billing period / Number of days in the billing period)

The standard (PDS, VSS) is recalculated taking into account the validity period of the document:

Standard = Standard for the document * (Number of days the document is valid in the period for which the standard is set / Number of days in the period for which the standard is set)

If the calculated value does not take into account any additional factors (confirmed by documents), for example, temporary termination of the payer’s activities, etc., then the calculated values ​​can be adjusted.

Adjustments are available from the editing form using the button . Adjustment is possible only if there is a permit in the calculation. If there is no permission for air pollution, then the adjustment button is not available (displayed in gray).

If you click the “Adjustment” button, the fields “Within MAP” and “Within VSS” (if VSS are specified in the document) become available for editing:

When you press the button, it changes color: dark – the button is pressed, editing is possible; light – the button is not pressed, editing is prohibited. If you release the button (click on it when it is dark), then the fields “Within the limits of the PDS” and “Within the limits of the VSS” are automatically recalculated and their editing becomes impossible (the button becomes light).

When manually adjusting, after entering the values ​​“Within MAP” and “Within VSS”, you need to click on the “Calculate” button to recalculate the fee amount.

When there is no authorization document for the discharge, it is possible to change the amount of the fee in cases where the actual values ​​are not an over-limit discharge, but are a maximum permissible discharge or a time-coordinated discharge.

When changing the label, a window appears:

Then you need to click on the “Recalculate, update CV” button then:

Or to recalculate actual values ​​as a time-coordinated reset:

Determination of coefficients in the calculation of fees:

Ecological significance coefficient - determined taking into account the specified basin in the characteristics of the water body (outlet or production area) in the register

Additional coefficient 2 for specially protected natural areas - determined from the characteristics of the output or production area in the register (characteristics from “Specially protected natural territory” to “Ecological disaster zone”)

Inflation coefficient - determined automatically depending on the date of adoption of the payment standard; the coefficient can also be selected from a list of possible values

The coefficient for suspended substances is determined by the formula:

K = ---------------,

Sf + Add.

Сф - background concentration of suspended substances in the water of a water body, used in calculating the maximum permissible discharge. The value is substituted from the characteristics of the water body (outlet or production area) for which the fee is calculated

Add. - permissible increase in the content of suspended substances for a water body. The value is determined according to the characteristics of the water body (outlet or production area) for which the fee is calculated, as follows:

If the “Category of fishery importance” is the first or highest or the attribute “Water body for drinking and domestic water supply” is installed, then the permissible increase in the content of suspended substances is 0.25

To delete calculations for discharges into water bodies:

Select the required calculation for discharges into water bodies

Click the “Delete calculation for discharges into water bodies” button.

Waste disposal fee

The fee for waste disposal is created by clicking the “Add calculation for the disposal of production and consumption waste” button or by automatically creating a calculation:

The calculation for waste generated by the payer can be presented in calculations for several OKATO:

If waste is transferred for disposal, then the calculation must be according to OKATO of the disposal facility (landfill). The object will appear for selection in the calculation even in the case when the OKATO of the object is specified (i.e., a formation under the subject) from the OKATO that is indicated in “Results for OKATO”.

If waste is disposed at your own facility, then the calculation must be according to OKATO of this facility

If waste is transferred for use, disposal, etc., then, depending on the requirements of the territorial body of Rosprirodnadzor, the calculation can be according to the OKATO of the payer (place of waste generation), the OKATO of the organization receiving the waste or the OKATO of the landfill, if all waste is shown in one calculation

If the waste is placed in a container and there is no information about where it is being transported, then, depending on the requirements of the territorial body of Rosprirodnadzor, the calculation may be according to the OKATO of the payer (place of waste generation) or the OKATO of any landfill

When adding a fee for the disposal of production and consumption waste

by button The procedure for filling out the form is as follows:

Select the required OKATO in the calculation or add a new total for OKATO (see section “Totals for OKATO”):

Click the “Add waste disposal fee calculation” button

Indicate the production territory (if the calculation should be for separate production territories):

Indicate where the waste is disposed – “Placement at your own facility” or “Transfer to disposal.” If only the use (transfer, etc.) of waste occurs, you need to select “Use/disposal/transfer”

Select a waste disposal facility:

The object will appear for selection in the calculation even in the case when the OKATO of the object is specified (i.e., a formation under the subject) from the OKATO that is indicated in “Results for OKATO”.

Click the “Substitute VP” button - the tables “Limits on waste disposal” and “Disposal of production and consumption waste” will be automatically filled in according to data from the register.

If any changes have been made to the Register, to the limit, for example, new waste has been added or previously entered waste has been edited, then you can re-substitute the pollutants by clicking on “Recalculate, update pollutants” . This button can also be used when recalculating waste fees if the fee coefficients change.

In the calculation of the fee after selecting the territory to which the limit is attached, selecting the waste disposal option and the facility itself and clicking on “Substitute pollutants” calculations are automatically filled in with data from the registry. The button transfers waste that was located at the selected facility, indicating the limit in which this waste is included and the type of industry for the V-th hazard class.

Those. if the limit is tied to a production territory, and the type of industry is indicated in the characteristics of this territory,

then it is transferred to the calculation for waste of hazard class V. If the limit is for the business entity as a whole, then the type of industry is transferred from the Register, from the Payer’s card, the “pollutants” tab, see “Entering pollutants”.

e. Add waste for which there is no limit on placement (waste is selected from the list of waste that is indicated in the payer’s register)

f. Check the hazard class entered using the “Substitute pollutants” button for class V waste. If the industry type is not correct, you can select it manually. For waste of hazard class 5, the type of industry determines the payment standards and the inflation factor

g. Introduce waste movement

h. If necessary, make changes to the limit and in the calculation click on “Recalculate, update CV” to re-transfer the data with the changes.

Starting from the 3rd quarter of 2014, in the calculation of the fee for waste disposal when adding waste using the “Add pollutants” button opens new FKKO-2014 reference book.

The table has columns comparing the waste with the old directory

For early periods of calculations, fees in calculations for waste disposal open old FKKO directory

If the organization is a small or medium-sized business (indicated in the register in the “Size and Number” field of the payer) and there is no limit on waste disposal, then the value of the limit can be indicated in the calculation itself for each waste.

In the table “Disposal of waste production and consumption” you can change the hazard class of already introduced waste, as well as the introduction of waste with the same FKKO code, but different names and/or hazard class.

If the calculation for waste disposal is carried out on the production territory, then the value in the “additional” field. Coef. 2" above the table "Limit on waste disposal" is determined automatically from the characteristics of the specified territory (you can change these characteristics in the "Register" tab in the card of the production territory itself).

If the calculation is for the business entity as a whole, then it is available for editing. You can also change the value of the waste disposal facility location coefficient:

Data on waste generation and movement can be entered either directly in the table or in the editing form (call from the “Edit” pop-up menu in the waste disposal table or by double-clicking on the line)

The editing form looks like this:

On the “Calculation of the fee amount” tab, you can edit the movement of waste (fields “Accumulated at the beginning of the period”, “Generated in own production”, “Receipts from other organizations”, “Used (disposed of)”, “Decontaminated", “Transferred to other organizations with the transfer of ownership", "Transferred to another organization for size (if there is an agreement on final size)", "Actual use (disposal) within 3 years", "Waste accumulation").

And also the possibility of changing the coefficient of the location of the waste disposal facility to 1 and 0.3.

To recalculate the fee amount, click the “Calculate” button.

On the “Calculation of values” tab, you can control the distribution of disposed waste according to the limit and above the limit:

If the fee calculation was created before entering information into the “Report” tab (if it is necessary to provide a technical report), then in the editing form for each waste (if the adjustment mode is not enabled), the limit data in the “Placement Limit” field will be equal to 0. By pressing the “Recalculate” button, zero values ​​remain until the technical report is entered into the module.

In the editing form, in the “Calculation of the limit value for the year” tab, information about the technical report for a specific limit is displayed:

After entering information into the technical report (see the “Reports” section), the data from the report is displayed in the editing card.

Several documents can be taken into account for one waste (in the event of termination of validity of one of them and the issuance of another document). In this case, it is allowed to overlap the validity periods of documents. If the validity periods overlap, the total waste limit is determined from the sum of the document limits, taking into account the clarification of the validity periods - the validity period of the document issued earlier is recalculated (reduced) according to the start date of the document issued later.

Recalculation is carried out only for waste that is indicated in both documents.

Rules for calculating fees based on limits.

If the document is not valid for the entire billing period, then:

Unauthorized placement is automatically detected and taken into account as an over-limit:

Unauthorized placement = Posted Total * (Number of days without a document in the billing period / Number of days in the billing period)

The limit is recalculated taking into account the validity period of the document:

Limit = Document limit * (Number of days the document is valid in the period for which the standard is set / Number of days in the period for which the limit is set)

Rules for taking into account technical reports in calculating fees for waste disposal:

The need for a technical report for the limit used in the calculation is determined by the date of approval of the limit (the “Date” field on the waste disposal limit card in the register). If the end date of the calculation period is less than the date by which the first technical report must be submitted, then the technical report is not required or used in this calculation

If a technical report (reports) is required for a limit in the calculation, then the deadline for extending the limit is determined by the dates “Extended from” and “Extended to” of technical reports for this limit

If the date of extension of the technical calculation is less than the end date of the calculation period, then the remaining period after the extension may not be taken into account as an excess limit if there are less than 10 working days left until the end of the calculation period

If the calculated value does not take into account any additional factors (confirmed by documents), for example, temporary termination of the payer’s activities, etc., then the calculated values ​​can be adjusted. Also in the adjustment mode, you can specify a limit for waste for which only a waste generation limit is specified.

Adjustments are available from the editing form using the button . Adjustments are always possible (if the calculation is not closed).

If you click the “Adjustment” button, the fields “Limit on placement”, “Actually placed since the beginning of the year within the established limit”, “Actually placed since the beginning of the year in excess of the established limit”, “Placed in the reporting period in total” and “Placed in the reporting period within the limit”:

When you press the button, it changes color: dark – the button is pressed, editing is possible; light – the button is not pressed, editing is prohibited.

If you release the button (click on it when it is dark), the data in the fields is automatically recalculated and editing becomes impossible (the button becomes light). If the organization is an SME and there is no limit on placement or the “Waste placement” field in the calculation is not filled in, then the “Limit on placement” field does not change and remains available for editing.

After manual adjustment, you need to click on the “Calculate” button to recalculate the fee amount.

Determination of coefficients in the calculation of fees:

Ecological significance coefficient - determined automatically by OKATO calculation

Additional coefficient 2 for specially protected natural areas is determined from the characteristics of the waste disposal facility in the register (characteristics from “Specially protected natural area” to “Ecological disaster zone”).

If the accommodation facility is not specified in the calculation, then the coefficient can be selected from the list of possible values

Inflation coefficient is determined automatically depending on the date of adoption of the fee standard. For waste of hazard class 5, the type of industry must be specified in the calculation

Waste disposal facility location coefficient

If a waste disposal facility is specified in the calculation, then the coefficient is determined taking into account the characteristics of the location of the facility - if “Located within the industrial boundaries” is selected for the facility in the register. zones" and "Is special. landfill (industrial site)”, and in the calculation the “Waste disposal” field is indicated “Disposition at your own facility”, then the coefficient value is 0.3, otherwise the coefficient value is 1.

If the “Waste placement” field is not specified in the calculation, then the coefficient is determined by the switches in the calculation: for those selected “Located within the industrial limits.” zones" and "Is special. polygon (industrial site)” value is 0.3, otherwise the coefficient value is 1.

To delete a calculation for the disposal of production and consumption waste:

Select the required waste disposal calculation

Click the button “Delete calculation for disposal of production and consumption waste”.

When uploading to Excel using the button in calculations for periods before the 3rd quarter of 2014, the old FKKO codes are displayed in the tables. In calculations, starting from the 3rd quarter, there will be new FKKO-2014 codes, respectively

Generating calculations in Excel format for printing

Fee calculations are generated in Microsoft Office 2003 and higher (professional and standard editions). And also for other office programs, such as Open Office (understanding the excel format)

In the “Settings” menu, you can specify that the generated calculation displays the page number, date and signature, and also creates separate lines for pollutants when combining payment totals by sections/shops:

To generate a calculation for printing:

Select the required calculation (the calculation can be either closed or open)

Click the “Generate fee calculation form in Excel” button

The calculation is generated at any stage of filling out the calculation in the form of one Excel file of the following form:

In the module, the calculation is generated:

with divisions according to BCC

with pagination

Generating an xml file for sending calculations to Rosprirodnadzor

To generate an xml file with fee calculations you need:

Close calculation – select the required calculation and set the “Calculation closed” checkbox.

In the warning window, select “OK”. Any changes are prohibited in a closed settlement. If necessary, the calculation can be opened by removing the “Calculation closed” checkbox.

Export the calculation to xml (click on the “Upload calculation for transfer to Rosprirodnadzor” button) – in the opened window you can also attach attachments to the downloaded calculation, i.e. documents confirming the calculation of fees. Click the “Export” button:

If the export is successful, the export results are displayed in the export log:

When unloading, only the objects used for the selected calculation are exported and displayed in the log.

The generated file is saved in the folder specified in the “Path to file” field. By default, this is usually the path C:\Program Files\Adicom\PNV\Exp. You can also open this folder by clicking the “Open export folder” button

The name of the generated file includes the name of the payer, type of report, reporting period, date and time of unloading.

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.

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 2016, 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 2016 and in what order? Let's take it in order.

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.

Calculation of fees for negative impact

It is necessary to calculate the fee for negative impact on the environment separately for each type of harmful impact, and in general for the mandatory payment. The total amount of payment for the year will be equal to the amount of payments for all types of harmful pollution. For example, to calculate the fee for the negative impact on nature for 2016 when harmful substances are released (released) into the air, it is necessary to multiply the payment base for each pollutant included in a certain list by the corresponding fee rates and using certain coefficients. The payment base in this case is the volume or mass of emissions into the air. The payer must calculate the base independently.

Fee rates for each pollutant are established by the Government of the Russian Federation. For 2016, 2017 and 2018, the fee rates were approved by Decree of the Government of the Russian Federation No. 913 of September 13, 2016 and are valid from January 1, 2016.

To calculate the fee for the negative impact, the company will also need standards for permissible discharges of harmful, environmentally polluting substances. At the same time, there are no standards that would suit any organization or entrepreneur. This is explained by the fact that these indicators depend on many individual factors available to each payer. The organization must develop draft acceptable standards independently; it is possible to attract specialists on this issue from third-party organizations.

According to the letter from Rosprirodnadzor, the calculation and payment of fees for negative impact in 2016 must be carried out within the following terms: all payers, except for enterprises that belong to small and medium-sized businesses, make advance payments during the year, no later than the 20th day of the month following quarter for which payment is made. Enterprises classified as small and medium-sized businesses pay fees only at the end of the year, before March 1.

The report on the negative impact fee is a declaration, which must be submitted once a year, at the end of the year. The procedure for submitting a declaration on payment for negative impact on the environment and the form in which the report must be submitted are established by the Russian Ministry of Natural Resources. Currently, the declaration form has not been approved. The first time a declaration on the calculation of fees for negative environmental impact will need to be submitted based on the results of 2016, before March 10, 2017 inclusive. Enterprises that paid advance payments during 2016 did not need to submit any quarterly reports.