Payment for environmental pollution: types, procedure for determining fees

The topic of environmental payments is not fully understood due to insufficient information of this spectrum. In this vein, it is not clear to everyone what is included in the environmental pollution charge, what it is charged for, who should pay such a fee, and how to calculate it. All voiced, as well as other important related information, we put in this material.

What are environmental hazards?

First of all, we need to decide what is considered a negative impact on the environment. After all, it is precisely for this that a fee is charged for environmental pollution.

Federal Law "On Nature Protection" No. 7 (adopted in 2002) includes the following as harmful effects:

• Air pollutant emissions.
• Placement of various collections of waste consumption and production.
• Environmental pollution by various types of physical influences - noise, heat, radiation (ionizing, electromagnetic, etc.).
• Discharge of polluting elements, microorganisms into underwater and surface water bodies, watersheds.
• Contamination of soil and bowels of the earth.
• Other types of adverse effects.

Federal Law No. 7 determines that any item from this list, implemented by the subject, will be paid for the latter.

Types of environmental payments

Paying for environmental pollution is a common, but already outdated concept. Today, it is being replaced by payments for non-polluting environmental impact - negative environmental impacts.

What are they charged for? Payment for environmental pollution (for the new-style IEE) can be charged for:

• Emissions by stationary objects to the atmosphere of pollutants.
• Emissions from mobile plants to the atmosphere of pollutants.
• Sites for placement of consumption and production waste.
• Discharges of pollutants in the water area - surface and underground.

And as for the other types of harmful effects listed under the subtitle above? Although they are considered to be paid, contributions for them are not charged, since it is impossible to establish standards for such payments.

Environmental Duty Legislation

Thus, Federal Law No. 7 (2002) will be the fundamental act in relation to payment for environmental pollution.

The determination of the Constitutional Court of Russia No. 284-O treats these contributions as public law obligatory. Such payments are compensatory and individually compensated in nature. The act defines them not as taxes, but as a fiscal fee.

The Tax Code of Russia (paragraph 2, Article 8) calls the payment for environmental pollution an obligatory contribution, the repayment of which is one of the fundamental conditions for issuing a license, permits, and granting certain rights to its payers.

If we turn to Letter No. 06-01-25 / 21 and the 2004 official explanation of the Ministry of Taxes and Duties of the Russian Federation, we will certify that these acts confirm the mandatory contribution to the IEE.

And an important point. According to the law, environmental pollution charges cannot exempt a nature user from environmental protection measures and the rational use of natural resources available on it. Also, the subject is obliged to fully compensate for the harm that caused the environment, human health.

Since when are contributions made for WMD required?

Payment for environmental pollution is charged for negative environmental impacts. This has happened since the entry into force of Decree of the Russian Government No. 344. To be specific, from 30.06.2003.

If a company, an enterprise carried out environmentally harmful activities before this date, then, accordingly, it began to deduct contributions from June 30, 2003. If the enterprise, the organization was founded after this date, then it will begin to pay payments for VNOS from the date of its formation.

Who is the payer?

The norm of payment for environmental pollution, Federal Law No. 7, establishes for the following entities: foreign and Russian, individuals and legal entities, institutions, enterprises, organizations whose activities in the Russian Federation, one way or another, related to environmental management, can become a source of harmful effects on the environment .

But the Decision of the Constitutional Court No. 8-P (adopted in May 2009) from the very beginning of 2010 adds to the above list also objects financed from budgets of all levels - federal, regional, local. Previously, such organizations were exempted from environmental contributions.

Payment deadlines

For the procedure for determining the payment for environmental pollution, we turn to the Order of Rostekhnadzor No. 557. The first paragraph of this act indicates the timing of the fiscal fee:

• Reporting period - calendar quarter.
• Environmental payments must be paid before the 20th day of the month, which comes after the required reporting period.

Document for the calculation of fees for NVOS

How is the environmental pollution charge determined? Based on the calculations that are made by the organization, the institution independently - based on the volume of negative impacts.

To familiarize yourself with the form of the settlement document, the procedure for its completion, you should refer to the version of the Order of Rostekhnadzor No. 182 (2008). This is a version of Order No. 204, published in 2007.

The billing document has the following contents:

1. Title page.
2. Calculation of the amount that should be transferred to the state treasury.
3. The first part is “Atmospheric emissions of harmful substances by stationary objects”.
4. The second part is “Atmospheric emissions of harmful substances by mobile objects”.
5. The third part is "Discharge of harmful substances in the water area."
6. The fourth part "-" Distribution of consumer, production costs. "

Calculating the amount of payment for environmental pollution, the responsible person presents in the document only those sections that are related to the organization. For example, if it does not organize landfills with household and industrial waste, this item should not be included in the report.

The compiled document is provided to the Federal Service for Technological, Nuclear and Environmental Supervision (Rostekhnadzor). There are two ways to do this:

• Paper variation. It is sent to the addressee through the courier "from hand to hand" or by registered mail by mail.
• Electronic variation. By telecommunication channels or on a special magnetic medium. The file must be converted to XML format.

Note that the first method is chosen if the amount of environmental payments is less than 50 thousand rubles. Otherwise, it is necessary to submit a report to Rostekhnadzor in electronic form.

Calculation of the environmental contribution

To determine the procedure for calculating payment for environmental pollution, you need to refer to the following legislative acts:

• Decree of the Russian Government No. 632 (1992). The document recorded both the payment procedure and the maximum size of the latter.
• Decree of the Russian Government No. 344 (2003). Fresh edition - Decision No. 410 (2005). This act is addressed in order to find out the standards of payment for the arrangement of waste collections, harmful emissions by mobile and stationary objects in the water area, and the atmosphere.

When calculating the responsible person takes into account the following features:

• The payment amount will be calculated separately for each harmful substance and / or waste. For mobile objects - and for each type of fuel.
• Emission charge. The so-called coefficients of ecological significance of the area, region are taken into account. Additional factors 1,2 and 2 are taken into account.
• Discharge fee. To calculate the contribution, three factors must be taken into account - the ecological significance of the area, the indicator for suspended solids and the coefficient 2.
• Waste fee. For calculations, again, three coefficients are needed - 2, the environmental significance of the region, the location of the site where the waste is collected (0.3 or 1).

But that is not all. We have listed only coefficients that are separate for each type of pollution. It is necessary to apply and common to all. This is the inflation factor. For each calendar year, its size is established by a special federal law:

• The initial inflation rate for Russian Government Decree No. 344 was 1.79 (2003). Today, information from the Federal Law "On the Federal Budget" for 2018 is relevant.
• The initial inflation rate for the wording of Government Decision No. 410 was 1.62 (2005). Today this figure is also not relevant - we turn to the indicator for the current 2018th.

Information needed to calculate the environmental charge

Note that the calculation of fees for negative environmental impacts is a very time-consuming process. The responsible person must be aware of the large amount of information:

• Maximum allowable emissions, discharges, limits on waste, which are set specifically for the organization of Rosprirodnadzor.
• Limits temporarily agreed with this Federal Service for harmful discharges in the water area and air emissions.
• The amount of fuel that subordinate mobile objects used up during the reporting period.
• Norms of fees for harmful environmental impact. Refer to Government Decision No. 344 and its version No. 410.
• Coefficients of environmental significance of the location of the reporting entity.
• Coefficients are an indicator of inflation for the current year.
• Actual masses of emissions, discharges, disposed waste. For calculations, information is needed broken down: “within the limits of approved standards,” “beyond the limits that are established by temporarily agreed standards,” “beyond both approved and temporary standards.”
• If on a person the volumes of emissions, discharges and waste exceeding all standards, then for calculations the responsible person should apply a coefficient of 5.0. This is prescribed by Decree of the Russian Government No. 632 (1992).

Important Nuances

Let us present some noteworthy features that you need to pay attention to when calculating the contribution for the negative impact on the local environmental situation:

• How to determine the actual mass of all waste, emissions and discharges for the reporting quarter? It is necessary to refer to the data of the accounting document, which all organizations paying fees for the WMD are required to keep. Reason: Federal Law No. 96 (adopted in 1999) - Article 30, Federal Law No. 89 (adopted in 1998), the Water Code.
• To determine the mass of harmful substances due to the fault of the organization that goes into the atmosphere, you need to follow the procedure in paragraph 5.6 of the Guidelines that were established by the Russian Ministry of Natural Resources in 1993.
• To determine the mass of harmful elements discharged by the enterprise in the water area, it is necessary to follow clause 5.7. the same Guidelines of the Ministry of Natural Resources of the Russian Federation.
• In order to correctly take into account all the waste (used, generated, neutralized, transferred / received from other persons, disposed of), you need to keep a special Journal of the treatment of them.

Who will be the addressee of the calculation and payments for the NVOS?

We continue to talk about the order of payment for environmental pollution. We turn to the Order of Rosprirodnadzor No. 311 (2010) and the Decree of the Russian Government No. 717 (2010). These acts designate as the payment administrator of environmental contributions the territorial branches of the Federal Service for Supervision in the Field of Nature Management - the Department of Rosprirodnadzor.

Here are the features for making payments:

• Already numbered, stitched, sealed with the necessary seals, the calculation of the fee for the NVOS is handed over by the organization to the territorial office of Rosprirodnadzor. The latter is determined according to the location of the stationary negatively impacting object. Or at the place of state registration of mobile.
• It is this same territorial body that will accept all types of charges for environmental pollution. Money is paid by the sender according to the calculations provided to him.
• If an organization is distinguished by the presence of several sources of environmental pollution in various constituent entities of the Russian Federation, then for each of these objects you need to make your own calculation and make an appropriate contribution on it.
• If the sources of pollution are concentrated on the territory of one enterprise, institution, company, then a single calculation is provided.
• The following is also important. The calculation sheet for the entire amount of the environmental payment that will go to the state budget is filled out separately for each of the municipalities.

Liability measures

Interestingly, no punishment for not providing calculations of the fee for the NIE, and for being late with it is not predetermined. But not so simple. Such actions are qualified as concealment of economic data, which, according to the Code of Administrative Offenses of the Russian Federation (Article 8.5), is punishable by a fine in comparison. For officials - 1-2 thousand rubles, for legal entities - 10-20 thousand rubles.

The punishment for not making payments for environmental pollution by the Code of Administrative Offenses is set stricter. According to Art. 8.41 for officials this is a fine in the range of 3-6 thousand rubles, for legal entities - 50-100 thousand rubles.

Fee for WMD - the necessary fiscal fee that organizations pay for harmful emissions into the atmosphere, discharges in the water area, waste disposal. The calculation of such payments is a responsible process that requires the possession of a large amount of information.