Since January 1, 2015, payment for atmospheric emissions from mobile facilities has not been charged (Article 28 of the Law of May 4, 1999 No. 96-FZ, letter of the Ministry of Natural Resources of Russia of March 10, 2015 No. 12-47 / 5413). Thus, since 2015, all organizations that have cars (or other vehicles) on their balance sheets are exempt from paying for the negative environmental impact of these mobile objects. In the law of January 10, 2002 No. 7-FZ, these changes will entered from 01/01/2016. Is it necessary to pay a fee for emissions from mobile objects (cars) in 2015?
Answered by Alexander Ermachenko, expert
At present, the explanation given by the Ministry of Natural Resources in the matter somewhat contradicts the current legislative acts. In a letter dated 10.03.2015 No. 12-47/5413 “On payment for negative impact from mobile sources”, the Ministry informs that with the entry into force of Federal Law No. 219-FZ dated July 21, 2014 “On amendments to to the Federal Law "On Environmental Protection" and certain legislative acts of the Russian Federation "28 article of the Federal Law of May 4, 1999 No. 96-FZ "On the Protection of Atmospheric Air" is set out in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (polluting) substances into the atmospheric air by stationary sources.
Thus, from January 1, 2015, the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. This is the official position.
At the same time, with a literal approach to the rules on the entry of laws:
- on environmental protection - since 2016 (paragraph 8 of article 1, paragraph 3 of article 12 of the Law of July 21, 2014 No. 219-FZ);
– on the protection of atmospheric air – since 2015 (emissions from stationary facilities).
it can be concluded that there is a conflict between them. Both Laws do not establish the very procedure for charging pollution fees, it is contained in Government Decisions. And they haven't changed yet. In other words, since 2015, no changes have been made to the calculation norms for the calculation of fees for the environmental impact of mobile objects.
In this situation, in 2015 it is better to continue paying for mobile objects until the standards promised by the Ministry of Natural Resources are published: “at present, the Ministry of Natural Resources of Russia is preparing regulatory legal acts specifying the rules for calculating, collecting and adjusting fees for negative environmental impact.”
In addition, we recommend that you make an official request to the authorized body (Rosprirodnadzor) for compliance with No. 12-47/5413 dated March 10, 2015 “On payment for negative impact from mobile sources” with the current legislation.
Rationale
From the letter of the Ministry of Natural Resources of Russia dated March 10, 2015 No. 12-47/5413 “On payment for the negative impact from mobile sources”
The Department of State Policy and Regulation in the Sphere of Environmental Protection of the Ministry of Natural Resources of Russia considered the letter of the Center for Legal Support of Nature Management dated November 18, 2014 No. 11003 on the issue of paying for emissions of pollutants from mobile sources and informs.
With the entry into force on January 1, 2015, the Federal Law of July 21, 2014 No. 219-FZ "On Amendments to the Federal Law" On Environmental Protection "and Certain Legislative Acts of the Russian Federation" is set out in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (polluting) substances into the air by stationary sources.
Thus, from January 1, 2015, the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. *
Currently, the Ministry of Natural Resources of Russia is preparing regulations that specify the rules for calculating, collecting and adjusting fees for negative environmental impact.
FOR THE LETTER OF THE LAW
Zolotova E. N.,
practicing accountant
Pollution fee
vehicle
The fee for NEOS (negative impact on the environment) is a mandatory fee for all organizations, including for "simplifiers". The payment of this fee has always caused a lot of controversy. Some of the issues will disappear after the amendments to environmental legislation come into force next year, for example, the abolition of the collection from vehicles.
The fee for the negative impact on the environment is established by the Procedure for determining the fee, as well as Art. 16 of the Law "On Environmental Protection" for all organizations and entrepreneurs whose activities use the following polluting factors:
| Types of harmful effects according to this resolution | Types of activity in which NVOS appears | Regulatory document |
|---|---|---|
| into the atmosphere by stationary sources - real estate |
Boiler houses, thermal power plants, plants and factories that pollute the atmosphere through pipes leaving into the sky, work with welding or gas equipment |
Clause 3 of the order of Rostekhnadzor dated November 24, 2005 No. 867 |
| Emission of pollutants and other substances into the atmosphere by mobile sources - movable property |
Vehicles, aircraft or ships powered by gasoline, kerosene, gas or diesel fuel | Clause 4 of the order of Rostekhnadzor dated November 24, 2005 No. 867 |
| Discharge of pollutants into water bodies - aboveground and groundwater |
Plants and factories whose waste pollutes water | Article 5 of the VK RF |
| Production waste disposal and consumption |
Storage and disposal of solid waste (e.g. used fluorescent lamps, household waste, etc.) in landfills and landfills, as well as rock heaps |
Article 1 of Federal Law No. 89-FZ of June 24, 1998 |
GOOD TO KNOW
Currently, the regulatory documents list the following types of negative impact on the environment: emissions of pollutants into the air, discharges into water bodies, waste disposal. Decree of the Government of the Russian Federation No. 632 dated August 28, 1992 provides for two types of payment for the listed impacts: within the limits and within the established limits.
If only mobile sources of pollution are used, then it is not necessary to issue a permit for their actions, but if nature is polluted in other categories, then it is required to obtain a permit for emissions into the environment (Article 14 of the Federal Law of 04.05.1999 No. atmospheric air”) in the Federal Service for Supervision of Natural Resources (hereinafter referred to as Rosprirodnadzor) in accordance with the provisions of Decree of the Government of the Russian Federation dated September 13, 2010 No. waste." Moreover, if the enterprise has caused harm to the environment, then the payment of the environmental fee does not exempt the violator from compensation for harm to nature and the state.
IMPORTANT IN WORK
Ownership of waste is now determined in accordance with civil law. In other words, by virtue of paragraph 2 of Art. 226 of the Civil Code of the Russian Federation, a person has the right to turn production waste and other waste into his property, while performing actions that indicate their conversion into property.
Most often, organizations on the simplified tax system use vehicles in their activities, both their own and rented. At the same time, it must be remembered that in addition to emissions into the atmosphere by motor vehicles, these sources of pollution during operation or repair create specific waste, such as:
- used oil;
- container from under fuels and lubricants;
- used parts, etc.
Therefore, it is necessary that in the contract, for example, with a workshop servicing motor vehicles, and in the acts of performance of work, it should be stated that the waste after inspection or repair remains in the auto repair shop.
You must pay the fee for all transport used. At the same time, there is no need to register, it is only necessary to submit a quarterly collection report to Rosprirodnadzor at the location of stationary pollution sources or at the place of registration of a mobile pollution source and transfer the calculated amount to the budget.
GOOD TO KNOW
The current legislation does not provide for the collection of penalties for violation of the deadlines for transferring fees for negative environmental impact.
For failure to submit reports, the organization may be punished in accordance with Art. 8.5 of the Code of Administrative Offenses of the Russian Federation as for hiding information about the state of the environment. This violation entails a fine for legal entities in the amount of 20,000 to 80,000 rubles. Late payment of the fee is fined under Art. 8.41 of the Code of Administrative Offenses of the Russian Federation in the amount of 50,000 to 100,000 rubles. For violations of the rules for waste management regarding certification and the development of limits, Art. 8.2 of the Code of Administrative Offenses of the Russian Federation provides for an administrative suspension of activities.
Therefore, the "simplified", as well as other organizations, no later than the 20th day of the month following the reporting quarter, must draw up and submit a calculation - a report on the payment of the NVOZ and pay this fee to the budget within the same period.
GOOD TO KNOW
Small and medium-sized businesses (including individual entrepreneurs), as a result of whose economic and other activities waste is generated, can report on the generation, use, neutralization and disposal of waste in a notification procedure.
Cancellation of collection from vehicles
According to paragraph 8 of Art. 1 of the Federal Law of July 21, 2014 No. 219-FZ “On Amending the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” amended Art. 16 of the Federal Law "On Environmental Protection", effective from 01.01.2016.
In this regard, from 01.01.2016, the fee for the VAT will be charged only:
- for emissions into the atmosphere by stationary sources of pollution;
- for discharges of pollutants into water;
- for the disposal of MSW waste and production.
As you can see, no charges will be charged for emissions into the atmosphere by movable vehicles (i.e. vehicles) starting from 01/01/2016.
However, these changes are currently interpreted by everyone in their own way. The thing is that Law No. 219-FZ not only changed Art. 16 of the Law "On Environmental Protection", but also amended Art. 28 of the Federal Law of 04.05.1999 No. 96-FZ "On the Protection of Atmospheric Air", the new version of which entered into force on 01.01.2015.
In fact, the changes specify the sources of emissions of harmful (polluting) substances into the air - stationary. For them, fees are charged in accordance with the legislation of the Russian Federation, namely Art. 16 of the Federal Law "On Environmental Protection".
It turns out that today one norm lists both mobile and stationary sources (Article 16 of the Law “On Environmental Protection”), and the other only lists stationary sources (Article 28 of the Law “On Atmospheric Air Protection”).
The Ministry of Natural Resources and Ecology of the Russian Federation, in its letter No. 12-47/5413 dated March 10, 2015, explained that from January 1, 2015, the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is regulated by the legislation of the Russian Federation not provided. At the same time, he added that at present, the Russian Ministry of Natural Resources is preparing regulatory legal acts specifying the rules for calculating, collecting and adjusting fees for negative environmental impact.
But the position of Rosprirodnadzor, which is published on their website, is that this fee is canceled from 01/01/2016.
In this regard, "simplistic" people using cars need to enlist clarifications from the territorial department of Rosprirodnadzor. Although it is clear what the answer will be given. Since it is the regional departments of Rosprirodnadzor that accept reports and fine, besides, it is stipulated in the Federal Law that this amendment comes into force precisely from 01/01/2016, then in 2015 it is still necessary to pay for transport.
GOOD TO KNOW
In the period from January 01, 2015 to March 01, 2017, the Government of the Russian Federation must approve the rules for calculating and collecting fees for negative environmental impact, developing the provisions of Art. 16.1–16.5 of the Law “On Environmental Protection”, which provide for the requirements for a new procedure for calculating and paying fees for NEI, including in terms of applying coefficients when calculating fees for NEI.
Fee calculation
In order to submit the calculation to Rosprirodnadzor on time, it is necessary to fill it out correctly. For each type of pollution, the Government Decree of 12.06.2003 No. 344 “On the standards of payment for emissions into the atmospheric air” sets its own standards.
In the calculation, the standard must be multiplied with the amount of pollutants and correction factors, 4 coefficients are involved in the calculation (see table).
| Coefficient name | Who uses | Where to get the value of the coefficient |
|---|---|---|
| Ecological significance factor | Everyone who completes the calculation | Given in Appendix No. 2 to Resolution No. 344 dated 12.06.2003 and depends on the region. For example, for the Volga region it is 1.9 |
| Inflation factor | At the end of the year, the Government of the Russian Federation by a separate resolution sets the value of this coefficient for the next year. For 2015, this coefficient is 2.45 according to the standards approved in 2003 and specified in Decree No. 344, or 1.98 according to the standards approved in 2005 and specified in Decree No. 410 |
|
| Additional coefficient 1.2 | Used for urban transport | Already in the name of the coefficient its value is indicated. If the organization's transport does not move around the city, then according to Appendix No. 2 to Resolution No. 344, the organization does not apply this coefficient |
| Additional coefficient 2 | Used for certain territories | The name of the coefficient also already indicates its value. It is used for protected areas, areas of the Far North and Baikal, for zones of ecological disaster. For payers from other regions, this coefficient is equal to 1 according to paragraph 1 of resolution No. 344 |
GOOD TO KNOW
Unless otherwise provided by the agreement, the lessee must pay for the pollution of the environment by a vehicle received under a leasing agreement.
Example.
The company CSK uses both its own and rented vehicles. According to the results of the quarter, based on the report on the movement of fuels and lubricants (POL) and waybills (you can use acts to write off fuel and lubricants), the accountant calculated the total amount of diesel fuel and gasoline consumed: 3766 liters of diesel fuel and 1330.05 liters of gasoline. We translate liters into tons and get 3.766 tons of diesel fuel and 1.33005 tons of gasoline. For gasoline, its density is known, so we multiply the quantity by 0.75 (this density value for A-95 gasoline is given by the Federal Tax Service of the Russian Federation in its letter dated 03.24.2005 No. 03-3-09 / 0412 / [email protected]) and get 0.998 tons of gasoline.
We multiply the resulting amount of pollutants with the standards and coefficients and get the total amount of 60 rubles, as can be seen in Figure 1.
Picture 1.
The calculation form was approved by Rostekhnadzor Order No. 204 dated April 5, 2007 and consists of a title page, calculation of the amount of payment to be transferred to the budget based on the results of the reporting quarter, and four sections - one for each type of pollution (stationary sources, mobile sources, discharges and waste ).
The amount of 60 rubles. the CSK accountant transferred to the second calculation sheet on line 034, as shown in Figure 2.
Figure 2.
The title page is drawn up in the same way as tax returns, signed and sent to the local Office of Rosprirodnadzor by the 20th day of the month following the reporting quarter, but there is no transfer, as in tax returns. In 2015, you must report and pay tax:
- for the II quarter of 2015 - July 20, 2015;
- for the III quarter of 2015 - October 20, 2015;
- for the IV quarter of 2015 - January 20, 2016
GOOD TO KNOW
From 2016, the reporting period will be a calendar year, respectively, the fee will need to be paid no later than March 01 of the year following the reporting period.
If the amount of the calculated tax, as in our case, is less than 50 thousand rubles, then the report is submitted in paper form. If the payment reaches the amount of 50 thousand rubles, then its delivery is carried out either on a magnetic medium or via telecommunication channels in accordance with clause 11 of the General Provisions of the Procedure for filling out the calculation.
It is better to clarify the payment details for transferring the fee in your Office of Rosprirodnadzor (at the stands or on the website). CBC Rosprirodnadzor (as a non-tax payment) - 498 1 12 01000 01 0000 120.
The amount of the fee for the NVOS refers to the costs of the organization in accordance with paragraphs. 7 p. 1 art. 254 of the Tax Code of the Russian Federation within the limits of permissible standards for stationary sources or discharges into water, the excess of these standards is written off at the expense of net profit. It is not necessary to normalize the fee for VAT on vehicles. "Simplifiers" also have the right to write off the paid environmental fee to reduce income (when using the object "income minus expenses") in accordance with paragraphs. 22 p. 1 art. 346.16 of the Tax Code of the Russian Federation.
IMPORTANT IN WORK
From 2016, those enterprises that generated this waste must pay for the disposal of waste (with the exception of municipal solid waste).
Planned changes
The Federal Law No. 219-FZ of July 21, 2014, mentioned by us, introduced significant changes to the current legislation in terms of environmental protection. Some of them, as we said, have already begun to operate, and some have not yet entered into force, and the deadlines are provided up to January 01, 2020. The changes are associated with the emergence of a number of new concepts in the field of environmental protection. Also, the persons obliged to pay a fee for negative environmental impact are specified, the rules for determining the payment base and the direct calculation of the fee, as well as the procedure and terms for its payment are described in detail. All the main provisions relating to the calculation of this fee will now be set out in the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. Indeed, now the provisions on the features of calculating the fee, the timing of its payment, etc. are listed in various acts of Rostekhnadzor and Rosprirodnadzor.
In addition, Law No. 219-FZ provides for a number of benefits for organizations and entrepreneurs who operate at facilities with a slight negative impact on the environment.
Amendments have been made not only to the legislation on environmental protection, but also to other regulations governing certain aspects of this area, for example, the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation.
GOOD TO KNOW
Read more about all the changes introduced by Law No. 219-FZ in the next issue of the magazine.
So, we list the main innovations:
- introduced new concepts in the field of environmental protection;
- categories of objects that have a negative impact are established;
- clarified the procedure for calculating fees for negative environmental impact;
- the deadlines for making payments for negative impacts have been changed;
- established the procedure for obtaining an integrated environmental permit;
- instead of the calculation, an environmental impact statement will be submitted;
- objects that have a negative impact must be registered;
- the requirement to develop an industrial environmental control program;
- instead of discharge and discharge limits there will be temporarily permitted emissions and discharges;
- innovations in the field of regulation in the field of waste management;
- benefits for individuals with activities at facilities with minimal negative impact;
- supplemented cases for payment of state duty;
- introduced new types of administrative responsibility.
EDITORIAL
The current legislation in the field of nature management does not contain the concept of "waste disposal". Nature users and regulatory authorities interpret it differently. Thus, in the opinion of Rostekhnadzor, for the purposes of determining the payer, the issue of determining the person who is the owner of the waste is a priority issue (Letter No. 04-09/169 of February 12, 2007). However, in arbitration practice there are judicial acts in which the courts, when deciding in favor of economic entities, emphasize that the norms of the legislation of the Russian Federation regulating legal relations in the field of nature management do not directly link the existence of an obligation to pay payments for negative environmental impact as a result of waste disposal with the right of ownership to these wastes (see, for example, the resolutions of the FAS UO dated 01.22.2013
With effect from January 1, 2015 Federal Law No. 21.07.2014 (as amended on December 29, 2014) No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” Article 28 of the Federal Law of May 4, 1999 No. 96-FZ "On the Protection of Atmospheric Air" is set out in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (polluting) substances into the atmospheric air by stationary sources. Thus, from January 1, 2015. the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. The Ministry of Natural Resources of Russia in a letter dated March 10, 2015. No. 12-47 / 5413 provides clarifications on this issue, including the date of entry into force of the rule abolishing charges for emissions of pollutants by mobile sources, but a similar rule is set out in the Federal Law of 10.02.2002. No. 7-FZ “On Environmental Protection (as amended) and it will come into force only from 01.01.2016. Please clarify whether it is necessary to charge and transfer fees for negative impact from mobile sources in 2015?
Yes, in order to avoid disputes with the competent authorities, it is better to continue to calculate and pay environmental impact fees.
At present, the clarification of the Ministry of Natural Resources on the issue somewhat contradicts the current legislative acts on the dates of their entry into force. In a letter dated 10.03.2015 No. 12-47/5413 “On payment for negative impact from mobile sources”, the Ministry informs that with the entry into force of Federal Law No. 219-FZ dated July 21, 2014 “On amendments to to the Federal Law "On Environmental Protection" and certain legislative acts of the Russian Federation "Article 28 of the Federal Law of May 4, 1999 No. 96-FZ "On the Protection of Atmospheric Air" is set out in a new edition, according to which legal entities and individual entrepreneurs are charged a fee for emissions of harmful (polluting) substances into the atmospheric air by stationary sources.
Thus, from January 1, 2015, the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. This is the official position.
At the same time, with a literal approach to the rules on the entry of laws:
- on environmental protection - since 2016 (paragraph 8 of article 1, paragraph 3 of article 12 of the Law of July 21, 2014 No. 219-FZ);
– on the protection of atmospheric air – since 2015 (emissions from stationary facilities).
it can be concluded that there is their inconsistency - a collision. Both Laws do not establish the very procedure for charging for pollution by mobile sources, it is contained in the Decrees of the Government of the Russian Federation. And these documents have not yet been amended on the basis of new laws. Therefore, due to the discrepancy between the dates of entry into force of amendments to the Laws, no changes have been made to the norms of resolutions since 2015 regarding the calculation of fees for the environmental impact of mobile objects.
Thus, until the release of official rebuttals to the letter or a commentary to it in 2015, it is better to continue paying for mobile objects until the standards promised by the Ministry of Natural Resources are published: negative impact on the environment”.
In addition, we recommend that you make an official request to the authorized body (Rosprirodnadzor) for compliance with No. 12-47/5413 dated March 10, 2015 “On payment for negative impact from mobile sources” with the current legislation.
Rationale
From the letter of the Ministry of Natural Resources of Russia dated March 10, 2015 No. 12-47/5413 “On payment for the negative impact from mobile sources”
The Department of State Policy and Regulation in the Sphere of Environmental Protection of the Ministry of Natural Resources of Russia considered the letter of the Center for Legal Support of Nature Management dated November 18, 2014 No. 11003 on the issue of paying for emissions of pollutants from mobile sources and informs.
With the entry into force on January 1, 2015, the Federal Law of July 21, 2014 No. 219-FZ "On Amendments to the Federal Law" On Environmental Protection "and Certain Legislative Acts of the Russian Federation" is set out in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (polluting) substances into the air by stationary sources.
Thus, from January 1, 2015, the collection of fees for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. *
Currently, the Ministry of Natural Resources of Russia is preparing regulations that specify the rules for calculating, collecting and adjusting fees for negative environmental impact.
Should catering establishments, taking into account the changes in federal legislation, pay for the negative impact on the environment?
Calculation of payment for negative impact on the environment has always raised many questions among users of natural resources. In 2014-2016, the Federal Law No. 7-FZ dated January 10, 2002 “On Environmental Protection” (hereinafter referred to as the Law on Environmental Protection), as well as some other laws, was amended numerous and seriously. Unfortunately, their acceptance of the topics for controversy has not diminished. Let's deal with everything in order.
Types of negative impact
As you know, one of the main principles of environmental protection is the payment for nature use and compensation for damage to the environment (Article 3 of the Law on Environmental Protection). First, for comparison, we present paragraph 2 of Art. 16 of the named law in the previous (inactive) edition.
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 catchment areas;
- pollution of bowels, soils;
- 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.
From January 1, 2016 Art. 16 of the Law on Environmental Protection is in force in a new edition, according to which the payment for negative impact on the environment is charged for the following types of it:
1) emissions of pollutants into the atmospheric air by stationary sources;
2) discharges of pollutants into water bodies;
3) storage, disposal of production and consumption waste (waste disposal).
Thus, since 2016, the types of negative environmental impacts for which you need to pay a fee have been reduced, and some of them have been modified. Thus, the new version of the law states that it is necessary to pay a fee for emissions of pollutants into the atmospheric air only if they are made from stationary sources. That is, catering enterprises - owners of vehicles should not pay a fee in this part.
Payment for air emissions from mobile vehicles - 2015
So, we found out that since 2016, individuals and individual entrepreneurs who own cars have been exempted from the obligation to pay the corresponding fee due to a direct indication of this in the Law on Environmental Protection. But already a year earlier, changes were made to another federal law - dated 04.05.1999 No. 96-FZ "On the Protection of Atmospheric Air". In accordance with its Art. 28 starting from 01.01.2015, legal entities and individual entrepreneurs are charged for emissions of harmful (polluting) substances into the atmospheric air stationary sources. That is, according to this law, starting from 2015, it is not necessary to pay for automobile exhausts. At the same time, the calculation form still contains a page (section 2) intended for calculating the fee for the emission of pollutants into the atmospheric air from mobile objects. For obvious reasons, users of natural resources are in doubt whether it is necessary to pay for emissions of 2015 into the atmospheric air from mobile vehicles.
The resulting conflict was resolved by the Ministry of Natural Resources. In the letter of 23.07.2015 No. 02-12-44/17039, of 10.03.2015 No. 12-47/5413 (see also Letter of Rosprirodnadzor No. AA-06-01-36/13498 of 03.08.2015), it explained that with On January 1, 2015, the collection of fees for the negative impact on the environment for emissions of harmful (polluting) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. Similar information is posted on the official website of Rosprirodnadzor.
Waste disposal. What happened in 2015?
Next, we will talk about another type of negative impact on the environment - storage, disposal of production and consumption waste (waste disposal) (in 2015 - disposal of production and consumption waste), since such waste is generated at almost every enterprise.
In 2015, there was a steady pattern on who should pay for waste disposal. In particular, both Rosprirodnadzor (see information on the official website) and the Supreme Court of the Russian Federation (determinations dated March 21, 2016 No. 306-ES16-644, dated June 30, 2015 in case No. 301-ES15-211, A82-817 / 2014) agreed the opinion that the payers are the owners of the waste. This means that if the agreement with a specialized organization engaged in waste removal does not provide for the transfer of ownership of the waste, then the enterprise from whose activities this waste was generated is obliged to pay the appropriate fee.
Waste disposal. What awaits nature users in 2016?
From 01.01.2016 the Law on Environmental Protection was supplemented by Art. 16.1 "Persons obliged to pay a fee for a negative impact on the environment", according to which legal entities and individual entrepreneurs carrying out economic activities in the territory of the Russian Federation that have a negative impact on the environment, with the exception of legal entities (IP) operating exclusively at facilities IV category.
In addition, in par. Paragraph 2 of paragraph 1 of this article specifies the payer for the NVOS, which places the waste.
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.
So, based on the foregoing, we draw three important and relevant conclusions.
And now about these conclusions in more detail.
What objects belong to category IV?
The criteria based on which objects that have a negative impact on the environment are classified as objects of categories I, II, III and IV are established by Decree of the Government of the Russian Federation of September 28, 2015 No. 1029.
Regarding the objects of the IV category, literally the following is said. These include objects under the simultaneous fulfillment of the following conditions:
a) the presence at the facility of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances in the composition of emissions of substances of hazard classes I and II, radioactive substances;
b) the absence of discharges of pollutants in the composition of wastewater into centralized sewerage systems, other facilities and systems for the removal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.
By virtue of paragraph 4 of Art. 4.2 of the Law on Environmental Protection, the assignment of an object that has a negative impact on the environment of the corresponding category will be carried out when it is put on the state register of objects that have NVOS. By virtue of Art. 69.2 of the same law, the form of an application for state registration, containing information for entering into the state register of objects that have negative impact on the environment, as well as the procedure for generating codes for objects that have a negative impact on the environment, and their assignment to the relevant objects are established by the federal executive body authorized by the Government of the Russian Federation authorities. However, at present, the documents regulating the registration of objects that have a negative impact on the environment have not been approved. Prior to the adoption of these documents, the payment for the negative impact on the environment is subject to calculation and payment in accordance with the current legislation, regardless of the inclusion of the waste disposal facility in the state register of waste disposal facilities.
Thus, to date, the provisions of the Law on Environmental Protection in this part are not actually applied. In Letter No. 16-25/222 dated January 15, 2016, Rosprirodnadzor recommended that users of natural resources keep track of information related to this issue on the Internet at: http://rpncfo. ru/.
What is meant by municipal solid waste?
And what about the other exemption case? The definition of waste is contained in Art. 1 of the Federal Law of June 24, 1998 No. 89-FZ "On production and consumption waste".
|
Waste |
Substances or objects that are formed in the process of production, performance of work, provision of services or in the process of consumption, which are removed, intended to be removed or subject to removal |
|
|---|---|---|
|
Solid |
Waste generated in residential premises in the process of consumption by individuals, as well as goods that have lost their consumer properties in the process of their use by individuals in residential premises in order to meet personal and domestic needs. Municipal solid waste also includes waste generated in the course of activities of legal entities, individual entrepreneurs and similar in composition to waste generated in residential premises in the process of consumption by individuals. |
It follows from the wording of Russian legislation that if waste is generated from the activities of public catering enterprises, similar in composition to waste generated in residential premises in the process of consumption by individuals, then starting from 2016 they should not pay the appropriate fee.
Clarifications of Rosprirodnadzor
Rosprirodnadzor commented on the current situation in Letter No. AS-06-01-30/6155 dated April 11, 2016: in Federal Law No. Federation” established a transitional period (until January 1, 2017) for the introduction of a utility service for the treatment of municipal solid waste in order to adopt the relevant regulatory legal acts by the constituent entities of the Russian Federation, introduce a single tariff for the service for the treatment of solid municipal waste on the territory of the corresponding constituent entity of the Russian Federation, conduct competitive selection of a regional operator and the conclusion of an agreement between the state authority of the relevant subject of the Russian Federation and the regional operator for the treatment of municipal solid waste.
Until the date of approval of the single tariff on the territory of the relevant subject of the Russian Federation and the conclusion of an agreement between the state authority and the regional operator for the treatment of municipal solid waste, the provisions of the current legislation shall apply.
On this basis, Rosprirodnadzor concluded that at present, fees for the negative impact on the environment during waste disposal, including municipal solid waste, should be calculated and paid by legal entities and entrepreneurs, in the course of which economic and (or) other activities generated data waste. That is, according to this department, in 2016 the previous rules continue to apply.
The procedure for making a fee and submitting a calculation
In Letter No. AS-06-01-30/6155, Rosprirodnadzor provided detailed explanations regarding the procedure for paying the fee.
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Subjects of small and medium business |
Calculate and pay a lump sum payment before March 1 of the year following the reporting period, that is, for 2016 until March 1, 2017 |
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Other organizations |
Make quarterly advance payments (except for the IV quarter) no later than the 20th day of the month following the last month of the corresponding quarter, in the amount of 1/4 of the amount of the fee paid for the previous year (when determining 1/4 of the fee amount, the amounts actually paid are taken into account (not accrued) for I-IV quarters of 2015 and does not take into account the amounts paid to pay off debts of previous years) |
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Transfer the fee calculated at the end of the reporting period, adjusted for the amount of advance payments made no later than March 1 of the year following the reporting period |
If the enterprise opened in 2016, advance payments are not subject to payment during this year, and the payment by such an enterprise must be paid in full by March 1, 2017 inclusive (for 2016).
Pay attention! Order of Rostekhnadzor No. 204, which approved the form for calculating the fee for negative environmental impact and the procedure for filling out and submitting it, remained relevant until 01.01.2016. This order does not provide for provisions on advance payments, nor does it provide for a form for calculating these payments. Thus, during 2016, quarterly advance payments are made without filing any reports. Payers will have to submit declarations on payment for negative environmental impact by March 10, 2017 inclusive.
For reference
Currently, the Ministry of Natural Resources is developing a draft order "On approval of the procedure for submitting a declaration on payment for negative environmental impact and its forms" (deadline - III quarter of 2016).
Since 2015, commercial organizations and individual entrepreneurs have been exempted from the obligation to pay for the negative impact on the environment in terms of polluting emissions into the air from mobile objects (vehicles).
With regard to such a type of negative impact on the environment as waste disposal, we note the following. According to the Law on Environmental Protection, starting from 2016, organizations and individual entrepreneurs that operate exclusively at class IV facilities, as well as those whose activities generate only municipal solid waste, are exempt from paying fees.
However, in practice, things are different. Due to the lack of by-laws, and also taking into account the fact that the constituent entities of the Russian Federation have not adopted the necessary regulatory documents, the previous rules will apply in 2016. The competent authorities explain that before the adoption of these documents, payment for the negative impact on the environment in terms of waste disposal (including municipal solid waste) must be paid by organizations (IP) from whose activities they were generated.
Persons obliged to pay a fee for waste disposal have been clarified
Along with emissions into the atmosphere, another type of negative impact is the disposal of production and consumption waste. From January 1, 2016, the new edition of Art. 16 of Law No. 7-FZ clarifies that this refers to their storage and burial.
To decipher these concepts, you need to refer to the Federal Law of June 24, 1998 No. 89-FZ "On Production and Consumption Waste" (hereinafter - Law No. 89-FZ). It also made a number of changes that came into force on January 1, 2016. They are provided for by Federal Law No. 458-FZ of December 29, 2014 (hereinafter - Law No. 458-FZ).
- waste storage - storage of waste in specialized facilities for a period of more than 11 months for the purpose of their disposal, neutralization, burial;
- waste disposal - isolation of waste not subject to further disposal in special storage facilities in order to prevent harmful substances from entering the environment.
At the same time, waste storage in specially equipped places for up to 11 months is their accumulation (Article 1 of Law No. 89-FZ). Based on the fact that a fee for waste disposal must be paid only in the event of their storage or disposal, such temporary storage does not entail the obligation to transfer fees.
Since these norms are new, it is still difficult to predict how they will be applied in practice. In particular, how can an organization or entrepreneur confirm the shelf life of waste (less than or more than 11 months)?
Previously, there was no such clarification in the law. Therefore, the question of who is responsible for making payments "for garbage" was resolved ambiguously.
So, recently the bodies of Rosprirodnadzor (taking into account the established arbitration practice) argued that this should be done by the waste owners. And these are:
- or owners of raw materials, materials, semi-finished products, other products or products, as well as goods (products), as a result of the use of which these wastes were generated;
- or third parties who have acquired the right to such waste from the owners and with whom an agreement has been concluded on the final disposal of waste (for example, a landfill).
In the process of economic activity, organizations and entrepreneurs, as a rule, generate mainly household waste (waste paper, cardboard, etc.).
From January 1, 2016, on the basis of paragraph 5 of Art. 23 of Law No. 89-FZ, operators (including regional operators) for the treatment of such waste are recognized as payers for the negative impact of the disposal of municipal solid waste (MSW). Based on the definition of MSW in Art. 1 of Law No. 89-FZ, we believe that just household waste belongs to MSW. Consequently, specialized companies (or entrepreneurs) are obliged to pay a fee for its placement, which, in accordance with the established procedure, have been assigned the status of an operator for the treatment of MSW.
Summing up, we can conclude the following:
- if in the course of the activities of an organization or an entrepreneur waste is generated that is not related to MSW, it is such persons who are obliged to pay for the negative impact.
However, for this, the following requirement must be met - the organization (entrepreneur) stores waste for a period of more than 11 months in specialized facilities or places them in special storage facilities.
- if household waste (municipal solid waste) is generated in the course of activities, the obligation to pay the fee lies with the operators for handling this type of waste.
The procedure for reducing the calculated amount of the fee has been specified
From January 1, 2016, the calculated amount of payment for the negative impact can be reduced by the costs that the organization (entrepreneur) has incurred in order to reduce the negative impact on the environment (clause 11, article 16.3 of Law No. 7-FZ, paragraph 31, clause 9 article 1, part 3 article 12 of Law No. 219-FZ). For example, these can be expenses for the reconstruction of sewerage systems, for the installation of equipment for the disposal of production and consumption waste or systems for monitoring the composition and mass of wastewater (clause 4, article 17 of Law No. 7-FZ).
This is due to the fact that the payment base (that is, the volume or mass of emissions (discharges) of pollutants or disposed waste) for the purposes of calculating the fee is also determined for each pollutant included in the list of pollutants, the hazard class of production and consumption waste (Art. 16.2 of Law No. 7-FZ).
Changed deadlines for paying fees for negative impact
From January 1, 2016, the rules on new deadlines for making payments for negative impact and reporting on it, which were provided for by Law No. No. 219-FZ).
So, at present, the reporting period for transferring fees is a calendar year (clause 2, article 16.4 of Law No. 7-FZ). At the end of the year, the payment must be paid no later than March 1 of the next year (clause 3, article 16.4 of Law No. 7-FZ).
Previously, the procedure for making a fee was not prescribed in Law No. 7-FZ, but was regulated by the provisions of the order of Rostekhnadzor dated 06/08/2006 No. 557 (hereinafter - Order No. 557). According to clauses 1-2 of Order No. 557, a quarter was recognized as a reporting period, and payment was required to be made no later than the 20th day of the month following the expired quarter.
If the payment (annual or quarterly) is made later than the deadlines established by law, you will need to additionally transfer penalties. They are calculated for each day of delay from the day following the expiration of the period for transferring the payment. For the calculation, 1/300 of the key rate of the Bank of Russia effective on the date of payment of interest is used (but not more than 0.2 percent of the debt) (clause 4, article 16.4 of Law No. 7-FZ). Therefore, if the key rate of the Bank of Russia rises and 1/300 of its size turns out to be more than 0.2 percent, then 0.2 percent should be used to calculate penalties.
Instead of calculating the payment for the negative impact, you need to submit a declaration
In accordance with the amendments to Law No. 219-FZ and Law No. 404-FZ, persons paying fees for negative impact must report on it by filing a declaration.
It must be submitted once a year - no later than March 10 of the year following the expired year (clause 5 of article 16.4 of Law No. 7-FZ, clause 8 of article 1, part 3 of article 12 of Law No. 219-FZ, paragraphs "c" paragraph 5 of article 1, part 1 of article 10 of Law No. 404-FZ).
Therefore, according to the results of 2016, it is necessary to report no later than March 10, 2017. The form of the declaration has not yet been approved.
It is not necessary to submit any reporting on the transfer of advance payments during the year. The law does not provide for such a duty.
Prior to the introduction of these changes, it was necessary to submit quarterly (no later than the 20th day of the month following the expired quarter) the calculation of the fee for negative impact in the form approved. by order of Rostekhnadzor dated 05.04.2007 No. 204 (hereinafter - Order No. 204).
The deadline for payment of the environmental fee is determined
Recall that since 2015, the obligation to pay an environmental fee has been introduced (paragraph 22 of article 1, part 1 of article 24 of Law No. 458-FZ).
Manufacturers and importers of goods according to the list, approved. Decree of the Government of the Russian Federation of September 24, 2015 No. 1886-r, must independently ensure their disposal in accordance with the relevant standards (No. 404-FZ.
Thus, the rule stipulated by the normative act of the Government of the Russian Federation is now fixed in the law.
The term for obtaining a license for waste management of I-IV hazard class has been extended
Activities for the collection, transportation, processing, disposal, neutralization, disposal of waste of I-IV hazard classes are subject to licensing (Article 9 of Law No. 89-FZ).
Initially, it was provided that a license to carry out these types of activities must be obtained before July 1, 2015. However, this period was extended first until January 1, 2016, and then until July 1, 2016 (paragraph "b" of paragraph 1 of article 7, part 1 of article 10 of Law No. 404-FZ).
It is necessary to pay attention to the fact that the specified period has been extended for issuing licenses only for activities for the collection, transportation, processing, disposal of waste of I-IV hazard classes (clause 3 of article 23 of the Federal Law of June 29, 2015 No. 458-FZ).
At the same time, there is no transition period for the neutralization and disposal of waste of I-IV hazard classes. Accordingly, at present it is illegal to engage in the listed works without a license. This was pointed out by Rosprirodnadzor specialists in a letter dated 11/17/2015 No. AS-03-03-36/20364. The department's specialists also noted that licenses for the activities of neutralization and disposal of waste of hazard classes I-IV, issued before July 1, 2015, remain valid until July 1, 2019 (according to Part 3 Art. 23 Laws No. 458-FZ).
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