Article 16.1. Persons obliged to pay for negative environmental impact

1. Payment for negative impact on environment are obliged to make legal entities and individual entrepreneurs carrying out in the territory Russian Federation, continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation economic and (or) other activities that have a negative impact on the environment (hereinafter referred to as persons obliged to pay a fee), with the exception of legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at objects of category IV.

The payers of the fee for the negative impact on the environment during the disposal of waste, with the exception of municipal solid waste, are legal entities and individual entrepreneurs, in the course of which economic and (or) other activities generated waste. The payers of the fee for the negative impact on the environment during the disposal of municipal solid waste are regional operators for the treatment of municipal solid waste, operators for the treatment of municipal solid waste, carrying out activities for their placement.

2. Registration of persons obliged to pay fees is carried out in the course of state accounting of objects that have a negative impact on the environment, in accordance with this Federal Law.

Commentary to the Letter of Rosprirodnadzor dated 11.04.2016 N АС-06-01-36/6155 "On payment for negative impact on the environment" (Kaverin S.K.)

Article placement date: 09/30/2016

Rosprirodnadzor clarified some of the nuances of paying for the negative impact on the environment and said that the BCC for advance payments remains the same as last year.

Who pays for environmental pollution

From 01.01.2016, the fee for the negative impact on the environment is charged for the following types of it:
- emissions of pollutants into atmospheric air stationary sources;
- discharges of pollutants into water bodies;
- storage, disposal of production and consumption waste (waste disposal).
Payment for negative impact on the environment must be made by legal entities and individual entrepreneurs carrying out activities in the Russian Federation that have a negative impact on the environment. Exception - persons conducting activities only at objects of category IV, that is, having a minimal negative impact on the environment (clause 1, article 4.2, clause 1, article 16.1 federal law dated 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - Law N 7-FZ), clause 6 of the Criteria approved by Decree of the Government of the Russian Federation of 09.28.2015 N 1029).
Payment for the negative impact on the environment during the disposal of municipal solid waste must be paid by:
- regional operators for the treatment of municipal solid waste;
- operators for the treatment of municipal solid waste, carrying out their placement.
When placing other waste, payers are legal entities and individual entrepreneurs, as a result of whose activities waste was generated.
In the commented Letter, Rosprirodnadzor recommended that when charging fees, be guided by its Letter of 29.03.2016 N AA-06-01-36 / 5099, issued after the adoption by the Supreme Court of the Russian Federation of the Decision of 09.02.2016 N AKPI15-1379. Then Rosprirodnadzor announced that the payment for the negative impact on the environment for waste disposal carried out from 01/01/2016 should be calculated and paid by the persons specified in Art. 16.1 of Law N 7-FZ, regardless of the fact of transfer of ownership or other rights to the disposed waste to other persons.
Rosprirodnadzor clarified that today the payment for negative environmental impact should be made regardless of whether the waste disposal facility is included in the state register of waste disposal facilities. Currently, the Ministry of Natural Resources of Russia has prepared a draft resolution of the Government of the Russian Federation "On the procedure for confirming the exclusion of the negative impact on the environment of waste disposal facilities", which is undergoing the procedure for assessing the regulatory impact.

When to pay

From 01/01/2016, the reporting period for the purpose of making payments for negative environmental impact is a calendar year (clause 2, article 16.4 of Law No. 7-FZ). Rosprirodnadzor recalled that the fee calculated at the end of the reporting period, taking into account the adjustment of its size, is paid no later than March 1 of the next year (clause 3, article 16.4 of Law N 7-FZ). Thus, small and medium-sized businesses will have to calculate and pay the fee for 2016 by March 1, 2017.

Advance payments

The remaining payers are required to make quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the respective quarter. The amount of the quarterly advance payment is one fourth of the amount of the fee paid for the previous year. Therefore, in 2016, when determining the amount of the quarterly advance payment, you need to:
- take into account the amounts actually paid for the I-IV quarters of 2015 (and not accrued);
- do not take into account the amounts of payments paid to pay off the debts of previous years (2013, 2014, etc.), regardless of whether the debt was repaid voluntarily or by a court decision.
Rosprirodnadzor informs: during 2017, advance payments will need to be calculated from the amounts of fees paid for 2016 and indicated in the declaration on fees for negative environmental impact.
According to Rosprirodnadzor, if in 2015 an economic entity paid for above-limit pollution due to the lack of permits, then this year quarterly advance payments are calculated and made strictly from the amount paid for the previous year. After all, Law N 7-FZ does not contain exceptions for such cases.

Set-off or refund of payments

At the end of the year, the amount of overpayment can be set off against future payments or returned. To do this, an organization or an individual entrepreneur should send an application to Rosprirodnadzor (clause 2, article 16.5 of Law N 7-FZ, clause 5.5 (9-6) of the Regulations approved by Decree of the Government of the Russian Federation of July 30, 2004 N 400).
Rosprirodnadzor reports that it is planned to provide for the procedures for offsetting (refunding) funds in the Rules for calculating and collecting fees for negative environmental impact, monitoring the correctness of its calculation, the completeness and timeliness of its payment. The corresponding draft resolution of the Government of the Russian Federation is being finalized by the Ministry of Natural Resources of Russia.

Sanctions for failure to pay

Penalties are charged for late or incomplete advance payments and fees for negative environmental impact. They amount to one three hundredth of the key rate of the Bank of Russia, effective on the day of payment of penalties, but not more than two-tenths of a percent for each day of delay. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay a fee for a negative impact on the environment, starting from the day after the deadline for paying an advance payment or the amount of the fee (Clause 4, Article 16.4 of Law No. 7-FZ).

Newly opened organization

If the organization opened in 2016, then it does not need to make advance payments during this year. The organization will have to pay for the damage to the environment in in full up to 03/01/2017 (for 2016).

Fee reporting

During 2016, quarterly advance payments should be made without filing any reports. Payers will have to submit declarations of payment for negative environmental impact by 10.03.2017.

CBC for advance payments

BCC for advance payments remain the same as last year:
048 1 12 01010 01 6000 120,
048 1 12 01030 01 6000 120,
048 1 12 01040 01 6000 120,
048 1 12 01070 01 6000 120.

Payment for pollution of water bodies

If an economic entity pays for the discharge of pollutants, other substances and microorganisms onto watershed areas, onto the terrain, for discharges by unorganized surface runoff into water bodies, then in 2016 the advance payment for it is one fourth of the amount paid in 2015 according to the CCC for which this fee was paid. At the end of 2016 (in 2017), when submitting a declaration of payment, an economic entity will have to recalculate the fee, taking into account the advance payments made. Overpayment amounts are subject to offset against future payments or refund at the request of the payer.
Rosprirodnadzor reminded these payers that from 01.01.2016, the Guidelines for calculating fees for the unorganized discharge of pollutants into water bodies, approved by the State Committee for Ecology of Russia on 29.12.1998 (Order of the Ministry of Natural Resources of Russia dated 01.10.2014 N 421), became invalid.

1. Legal entities and individual entrepreneurs engaged in the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, economic and (or) other activities that have a negative impact on the environment (hereinafter referred to as - persons obliged to pay a fee), with the exception of legal entities and individual entrepreneurs engaged in economic and (or) other activities exclusively at objects of category IV.

The payers of the fee for the negative impact on the environment during the disposal of waste, with the exception of municipal solid waste, are legal entities and individual entrepreneurs, in the course of which economic and (or) other activities generated waste. The payers of the fee for the negative impact on the environment during the disposal of municipal solid waste are regional operators for the treatment of municipal solid waste, operators for the treatment of municipal solid waste, carrying out activities for their placement.

2. Registration of persons obliged to pay fees is carried out in the course of state accounting of objects that have a negative impact on the environment, in accordance with this Federal Law.

In accordance with paragraph 1 of Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (as amended on November 24, 2014; hereinafter referred to as Federal Law No. 7-FZ), negative environmental impact (hereinafter referred to as NEP) is paid. In the article you will find information about the latest changes in the field of calculation and collection of fees for VAT, which will come into force in 2016-2020.

At present, the calculation and collection of fees for NVOS are carried out on the basis of the following regulatory legal acts:

• Federal Law No. 7-FZ;
• The procedure for determining the fee and its limits for environmental pollution, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (as amended on December 26, 2013);
• Order of Rostekhnadzor No. 204 dated 05.04.2007 “On Approval of the Form for Calculating Payments for Negative Impact on the Environment and the Procedure for Completing and Submitting the Form for Calculating Payments for Negative Impact on the Environment” (as amended on 27.03.2008);
• Order of Rostekhnadzor dated 08.06.2006 No. 557 “On setting the deadlines for payment of fees for negative environmental impact”.

On January 1, 2016, the amendments stipulated by Federal Law No. 219-FZ of July 21, 2014 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” will come into force (hereinafter Federal Law No. 219-FZ ). Let's analyze how the procedure for calculating and paying the fee for the VAT will change.

extraction
from Federal Law No. 7-FZ
(as amended on 07/21/2014; will enter into force on 01/01/2016)

Article 16. Payment for negative impact on the environment
1. Payment for the negative impact on the environment is charged for the following types of it:
emissions of pollutants into the atmospheric air by stationary sources […];
discharges of pollutants as part of wastewater into water bodies […];
disposal of production and consumption waste.
2. Paying a fee for a negative impact on the environment does not release the persons obliged to pay this fee from taking measures to reduce the negative impact on the environment, from the obligation to compensate for the damage caused to the environment as a result of their economic and (or) other activities , and from liability for violation of legislation in the field of environmental protection.
3. Payment for the negative impact on the environment is subject to transfer to the budgets budget system Russian Federation in accordance with the budget legislation of the Russian Federation.
4. Peculiarities of charging fees for discharges of pollutants from water disposal organizations and their subscribers are established by the legislation of the Russian Federation in the field of water supply and sanitation.

• Art. 16.1 "Persons obliged to pay for the negative impact on the environment";
• Art. 16.2 "Procedure for determining the payment base for calculating fees for negative environmental impact";
• Art. 16.3 "Procedure for calculating fees for negative environmental impact" (clauses 6 and 7 will come into force on January 1, 2019, clauses 5 and 8 - on January 1, 2020);
• Art. 16.4 "Procedure and terms of payment for negative impact on the environment";
• Art. 16.5 "Control over the correctness of the calculation of fees for the negative impact on the environment, the completeness and timeliness of its payment."

WHAT TYPES OF STATUS WILL I BE CHARGED FOR?

In accordance with the changes made to Art. 16 of Federal Law No. 7-FZ, the list of types of NVOS for which payment will be charged from January 1, 2016 has been reduced:

The types of negative impact on the environment include: emissions of pollutants and other substances into the atmospheric air; discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and to catchment areas; pollution of subsoil, soil; disposal of production and consumption waste; pollution of the environment by noise, heat, electromagnetic, ionizing and other types of physical influences; other types of negative impact on the environment.

Payment for the negative impact on the environment is charged for the following types of it: emissions of pollutants into the atmospheric air stationary sources […]; discharges of pollutants as part of wastewater into water bodies […]; disposal of production and consumption waste.

Thus, from among the types of NVOS for which business entities will have to pay, excluded:

• emissions of pollutants into the atmospheric air by mobile sources;
• discharges of pollutants to catchment areas;
• pollution of bowels, soils;
• pollution of the environment by noise, heat, electromagnetic, ionizing and other types of physical influences.

Note that the list of types of NVOS will be closed.

WHO WILL BE OBLIGATORY TO PAY THE FEE FOR THE VAT?

This issue from January 1, 2016 will be regulated by Art. 16.1 of Federal Law No. 7-FZ (as amended).

Legal entities and individual entrepreneurs engaged in the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, economic and (or) other activities that provide NEI will be required to pay the fee for the NEI.

It was also established that in terms of the disposal of production and consumption waste, the persons obliged to pay for the NWOS will include legal entities and individual entrepreneurs, in the course of which economic and (or) other activities formed production and consumption waste.

From among the payers for the NVOS there will be excluded legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at the facilities IV category .

FOR YOUR INFORMATION

In accordance with paragraph 1 of Art. 4.2 of Federal Law No. 7-FZ, objects that provide NVOS, depending on the level of such impact, are divided into four categories:
.objects that have a significant NIE and related to the areas of application of the best available technologies (BAT), — I category;
.objects that have a moderate NVOS - II category;
.objects that have an insignificant NVOS, - III category;
.objects that provide a minimum NVOS - IV category.

Accounting for persons obliged to pay for NEI will be carried out in the course of state accounting of facilities providing NIS. To date, the procedure for maintaining such records has not been approved.

WHAT WILL THE PAYMENT BASE BE FOR CALCULATION OF THE FEE?

The procedure for determining the payment base for calculating the fee for the VAT from January 1, 2016 will be regulated by Art. 16.2 of Federal Law No. 7-FZ (as amended).

The payment base for calculating the fee for the NVOS will be the volume or mass of emissions of pollutants, discharges of pollutants, or the volume or mass of production and consumption waste disposed in the reporting period.

The payment base will be determined by the persons obliged to pay the fee independently on the basis of data from the production environmental control, for each stationary source actually used during the reporting period, in relation to each pollutant included in the list of pollutants, hazard class of production and consumption waste.

When determining the payment base, the volume and (or) mass of emissions of pollutants, discharges of pollutants within the limits of permissible emissions, standards of permissible discharges, temporarily permitted emissions, temporarily permitted discharges exceeding such standards, emissions and discharges (including accidental), and limits on the disposal of production and consumption waste and their excess will also be taken into account.

Thus, from January 1, 2016, the payment base will be determined for each stationary source actually used during the reporting period, for each pollutant included in the list of pollutants, hazard class of production and consumption waste.

WHAT WILL BE THE PROCEDURE FOR CALCULATION OF THE PAYMENT FOR THE STATE?

Answer to this question reflected in Art. 16.3 of Federal Law No. 7-FZ (as amended).

Starting from January 1, 2016, the fee for the NVOS will be calculated by the persons obliged to pay the fee independently by multiplying the value of the payment base for each pollutant included in the list of pollutants, according to the hazard class of production and consumption waste, by the corresponding rates of the specified fee using coefficients and summing the obtained values.

The rates of payment for the NVOS will be established for emissions of pollutants, discharges of pollutants in respect of each pollutant included in the list of pollutants, as well as for the disposal of production and consumption wastes according to their hazard class.

FOR YOUR INFORMATION

WITH January 1, 2019 when placing production and consumption waste at waste disposal sites, excluding NWOS and determined in accordance with the legislation of the Russian Federation in the field of waste management, payment for the disposal of production and consumption waste to be charged will not be.

In order to encourage legal entities and individual entrepreneurs engaged in economic and (or) other activities, to take measures to reduce NEI and BAT when calculating fees to the rates of such fees from January 1, 2020 The following ratios will apply:

• factor 0- for the volume or mass of emissions of pollutants, discharges of pollutants within the limits of technological standards after the introduction of BAT at the facility providing NEP;

DICTIONARY

Best Available Technology- technology for the production of products (goods), performance of work, provision of services, determined on the basis of modern achievements in science and technology and the best combination of criteria for achieving the goals of environmental protection, provided that it is technically possible to use it (Article 1 of Federal Law No. 7-FZ).

From January 1, 2016, persons who are required to pay a fee for the VAT will have the opportunity independently adjust the size of the board in the manner prescribed by the Government of the Russian Federation.

Costs for the implementation of measures to reduce NVOS will be recognized as documented expenses of persons obliged to pay a fee to finance activities included in an environmental protection action plan or an environmental efficiency improvement program.

NOTE

WITH January 1, 2020 in case of non-compliance with the reduction in the volume or mass of pollutant emissions, discharges of pollutants within 6 months after the deadlines determined by the environmental protection action plan or the program for improving environmental efficiency, the fee calculated for the reporting period for the volume or mass of pollutant emissions, discharges of pollutants substances that exceed the allowable emission standards, allowable discharge standards or technological standards will be subject to recalculation using coefficient 100.

The rules for the calculation and collection of fees for NIOS will be established by the Government of the Russian Federation.

WHAT IS THE DATE FOR THE PAYMENT OF THE VAT?

The procedure and terms for paying the fee for the NVOS from January 1, 2016 will be regulated by Art. 16.4 of Federal Law No. 7-FZ (as amended).

Payment for pollutant emissions, discharges of pollutants will be paid by persons obliged to pay in accordance with the budget legislation of the Russian Federation by location stationary source. The payment for the disposal of production and consumption waste will be paid by persons obliged to pay the fee, by location facility for disposal of production and consumption waste.

The reporting period in relation to the payment of the fee for the NVOS will be recognized as calendar year. The fee calculated at the end of the reporting period, taking into account the adjustment of its amount, will have to be paid no later than March 1st year following the reporting period.

ON A NOTE

Thus, in 2015, the fee for the NVOS must be paid quarterly, and in 2017 - once for the whole of 2016.

Late or incomplete payment of the fee for the VAT by persons obliged to pay the fee will entail the payment of penalties in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force on the date of payment of the penalties, but not more than two tenths of a percent for each day of delay. Penalties will be accrued for each calendar day of delay in fulfilling the obligation to pay the tax, starting from the next day after the deadline for paying the fee.

Until March 1, persons obliged to pay a fee will have to submit to the federal executive body authorized by the Government of the Russian Federation at the location of the facility providing the NEI, a declaration on payment for the NVOS. The procedure for submitting the tax return and its form will be established by the federal executive body authorized by the Government of the Russian Federation.

CONTROL OVER THE CORRECT CALCULATION, COMPLETENESS AND TIMELINESS OF THE PAYMENT OF THE FEE

From January 1, 2016, Federal Law No. 219-FZ will introduce a new requirement - control over the correctness of the calculation of the fee for the VAT, the completeness and timeliness of its payment. Yes, Art. 16.5 of Federal Law No. 7-FZ (as amended) establishes that such control will be carried out by the federal executive body authorized by the Government of the Russian Federation.

Overpaid amounts of the fee for the VAT will be subject to a refund at the request of the persons obliged to pay the fee, or offset against the future reporting period. The arrears in the payment for the VAT for the reporting period will be payable by the persons liable to pay the fee.

FOR YOUR INFORMATION

Features of accounting for persons obliged to pay a fee for discharges of pollutants through centralized water disposal (sewerage) systems, determining the payment base for such persons and calculating the fee, as well as the specifics of exercising control over the correct calculation of the fee, the completeness and timeliness of its payment will be established by the legislation of the Russian Federation in the field of water supply and sanitation.