GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT FEE RATES FOR NEGATIVE IMPACT ON THE ENVIRONMENT AND ADDITIONAL RATIOS

In accordance with Article 16.3 of the Federal Law "On Environmental Protection", the Government of the Russian Federation decides:
1. Approve the attached rates of payment for negative impact on the environment.
2. Establish that in relation to territories and objects under special protection in accordance with federal laws, payment rates for negative environmental impact are applied using an additional coefficient of 2.
.....
4. Establish that the rates of payment for negative impact on the environment approved by this resolution, and the additional coefficient to them established by paragraph 2 of this resolution, are applied when calculating payment for negative impact on the environment from January 1, 2016 G.

Calculation of fees for NEGATIVE IMPACT on the environment form download

ENVIRONMENTAL PAYMENTS to ROSPRIRODNADZOR

LETTER dated June 4, 2007 No. 04-09/673

ABOUT THE PROCEDURE FOR COMPLETING THE CALCULATION OF FEE FOR NEGATIVE IMPACT ON THE ENVIRONMENT

Financial Directorate of the Federal Service for Environmental, Technological and Nuclear Supervision<...>the procedure for filling out the “calculation” of the fee for negative impact on the environment (hereinafter referred to as the calculation of the fee) is reported as follows.

1 . When filling out the “form” for calculating the fee, in the appropriate columns it is necessary to enter the standards of maximum permissible values, maximum permissible limits and limits established by permits.

In the columns that indicate the amount of emissions, discharges, and disposed wastes actually produced, it is necessary to indicate their total amount from the date of issuance of the permit (approval of the limit).

If in any of the reporting periods the standards (limits) are exceeded, emissions, discharges, and disposed waste will be taken into account as above the limit.

2 . Documents confirming the correctness and reliability of the information contained in it may be attached to the fee calculation.

Without fail, such documents must be submitted to the territorial body of Rostechnadzor by the payer upon request made by the territorial body in accordance with “clause 6.1” of the Regulations on the Federal Service for Environmental, Technological and Nuclear Supervision, approved by Decree of the Government of the Russian Federation of July 30, 2004 No. 401, as part of the implementation of control measures for the correctness of calculation, completeness and timeliness of payment of fees (in particular, when conducting a desk audit of the submitted fee calculation).

3 . In accordance with Article 19 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste,” individual entrepreneurs and legal entities operating in the field of waste management are required to keep records of waste generated, used, neutralized, and transferred to others in accordance with the established procedure. to persons or received from other persons, as well as disposed waste.

Accounting must be documented (accounting documents and a log of waste generation and movement). Which ACCOUNT to use for ENVIRONMENTAL payments is selected by the payer of payments for negative impact on the environment.

When filling out Section 4 of the fee calculation, waste is indicated in accordance with the Federal classification “catalog” of waste, approved by Order of the Ministry of Natural Resources of the Russian Federation dated December 2, 2002 No. 786. If the name of the waste does not correspond to the classification catalog, then in line 040 of Section 4 of the main form and in the column 3 of Section 4 of the summary form is indicated by a dash.

4 . The use of the coefficient "0" is possible provided that the use (disposal) of waste is confirmed by primary documents. Before this, the fee is calculated in accordance with the generally established procedure.

After confirming the use of waste, the payer submits a corrective calculation of the fee, taking into account the application of the coefficient “0”, and the resulting amount of overpayment is credited to repay the existing arrears in the fee, and if there is no arrears, at the request of the payer, it is offset against future payments or a refund.

Deputy Chief
Financial management
Federal service
on environmental
technological
and nuclear supervision
A.V.LATYPOV

FEDERAL SERVICE FOR ECOLOGICAL, TECHNOLOGICAL AND ATOMIC SUPERVISION

ORDER dated April 5, 2007 No. 204
ON APPROVAL OF THE FORM FOR CALCULATING A FEE FOR NEGATIVE IMPACT ON THE ENVIRONMENT AND THE PROCEDURE FOR COMPLETING AND SUBMITTING THE FORM FOR CALCULATING A FEE FOR NEGATIVE IMPACT ON THE ENVIRONMENT

(as amended by Order of Rostechnadzor dated March 27, 2008 No. 182)

Note: Canceled by Order of Rostechnadzor dated July 15, 2016 N 301

1. Approve the Calculation of Fee for Negative Environmental Impact form in Excel format (Appendix 1).
2. Approve the attached Procedure for filling out and submitting the Calculation of Fee for Negative Impact on the Environment form (Appendix 2).

Note: When applying the document, it should be taken into account that in connection with the transfer of powers to the Federal Service for Supervision of Natural Resources Management in terms of limiting negative man-made impacts, the functions of administering fees for negative environmental impacts are performed by Rosprirodnadzor.

For the procedure for filling out the calculation of fees for negative environmental impacts, see letter of Rostechnadzor dated June 4, 2007 No. 04-09/673.

The article will help you find out who should pay a fee for environmental waste, environmental pollution and report to RosPrirodNadzor (ecology)? All organizations and individual entrepreneurs are required to pay for environmental pollution

ADDITIONAL LINKS on the topic

1. 
   Material is provided on the topic: Who should pay money and report to RosPrirodNadzor for environmental pollution?

What form should I use to submit a declaration on payment for negative environmental impact for 2016? Where can I download the officially approved form? Who is required to submit a declaration in 2017? What are the deadlines for paying the fee and submitting the declaration to Rosprirodnadzor? You will find answers to these and other questions in this article, and you can also see a specific example of a completed declaration.

Who must submit a declaration in 2017

The Declaration of Negative Impact on the Environment for 2016 must be submitted by persons obligated to pay a fee for negative impact on the environment in accordance with Article 16.1 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. This was reported on the website of Rosprirodnadzor.

Payments for environmental pollution, in turn, are required to be paid to the budget by all organizations and individual entrepreneurs that use facilities in their activities that have a negative impact on the environment. In this case, the applied tax regime (STS, OSNO or UTII) does not matter (Article 23 of the Federal Law of June 24, 1998 No. 89-FZ, Article 28 of the Federal Law of May 4, 1999 No. 96-FZ). Moreover, it does not matter on what right organizations or individual entrepreneurs use the object of negative impact (whether the object is owned or leased).

Objects of negative impact: what are they?

Objects that have a negative impact on the environment (NEI), depending on the level of such impact, are divided into four categories (Article 4.2 of the Federal Law of January 10, 2002 No. 7-FZ):

Categories of NVH objects
Category	Characteristic
I category	Objects that have a significant negative impact on the environment and are related to the areas of application of the best available technologies.
II category	Objects that have a moderate negative impact on the environment.
III category	Objects that have a minor negative impact on the environment.
IV category	Objects that have minimal negative impact on the environment.

At the same time, organizations and individual entrepreneurs are not required to pay a fee for environmental pollution if they operate only at objects of hazard category IV (clause 1 of Article 16.1 of Law No. 7-FZ of January 10, 2002). These are objects where:

• there are stationary sources of pollutant emissions, but the amount of emissions into the environment 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).

Advice

Check whether the facilities operated by the organization or individual entrepreneur comply with hazard category IV. Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, you can contact the Rosprirodnadzor unit and find out the class of your object (if you previously entered it into the register). If it turns out that you have category IV, then you do not need to pay a fee and, of course, submit a declaration of payment for negative impact on the environment for 2016.

Also on the Rosprirodnadzor website in the “Inspections” section you can find a list of objects of negative impact. There you can download a table in Excel format, which, broken down by constituent entity of the Russian Federation, shows, among other things, the names of the organization (IP) and the object belonging to it that has a negative impact on the environment.

Payment deadline for 2016

Who is required to make advances?

New declaration form for 2016 and due date

For 2016, organizations and individual entrepreneurs obliged to pay a fee for pollution must report to Rosprirodnadzor using a new form of declaration on payment for negative impact on the environment. You can download the new bank, approved by Order of the Ministry of Natural Resources dated January 09, 2017 No. 3, in Excel format. Also, the indicated Order of the Ministry of Natural Resources approved the procedure for submitting a declaration on payment for negative impact on the environment. The deadline for submitting the declaration for 2016 is no later than March 10, 2017.

At the same time, it is worth noting that a rather strange situation occurred with the approval of the form for the new declaration on the NVOS in 2017. The fact is that the new form of declaration and the procedure for its submission were registered by the Ministry of Justice of Russia only on February 22, 2017 No. 45747. These documents were also officially published on February 22. 2017 on the official resource for publishing regulations. Consequently, these documents officially come into force 10 days from the date of publication. That is, from March 4, 2017.

Section 1. Calculation of fees for emissions into atmospheric air

In section 1 of the declaration for 2016, it is necessary to provide a calculation of the amount of payment for emissions of pollutants into the air by stationary objects. The section must include data on each such object. When filling out Section 1, indicate:

• category of an object that has a negative impact on the environment;
• name of the object that has a negative impact on the environment;
• code of an object that has a negative impact on the environment;
• address of the location of the facility that has a negative impact on the environment;
• number, date of issue and validity period of the permit for the emission of pollutants into the air.

Declaration of payment for negative environmental impact for 2016: form and sample

The Declaration of Negative Impact on the Environment for 2016 must be submitted by persons obligated to pay a fee for negative impact on the environment in accordance with Article 16.1 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. reported on the website

Payments for environmental pollution, in turn, are required to be paid to the budget by all organizations and individual entrepreneurs that use facilities in their activities that have a negative impact on the environment. In this case, the applied tax regime (STS, OSNO or UTII) does not matter (Article 23 of the Federal Law of June 24, 1998 No. 89-FZ, Article 28 of the Federal Law of May 4, 1999 No. 96-FZ). Moreover, it does not matter on what right organizations or individual entrepreneurs use the object of negative impact (whether the object is owned or leased).

Objects of negative impact: what are they?

Objects that have a negative impact on the environment (NEI), depending on the level of such impact, are divided into four categories (Article 4.2 of the Federal Law of January 10, 2002 No. 7-FZ):

Categories of NVH objects
Category	Characteristic
I category	Objects that have a significant negative impact on the environment and are related to the areas of application of the best available technologies.
II category	Objects that have a moderate negative impact on the environment.
III category	Objects that have a minor negative impact on the environment.
IV category	Objects that have minimal negative impact on the environment.

At the same time, organizations and individual entrepreneurs are not required to pay a fee for environmental pollution if they operate only at objects of hazard category IV (clause 1 of Article 16.1 of Law No. 7-FZ of January 10, 2002). These are objects where:

• there are stationary sources of pollutant emissions, but the amount of emissions into the environment 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).

Advice

Check whether the facilities operated by the organization or individual entrepreneur comply with hazard category IV. Rosprirodnadzor assigns hazard categories when registering objects in the state register. Accordingly, you can contact the Rosprirodnadzor unit and find out the class of your object (if you previously entered it into the register). If it turns out that you have category IV, then you do not need to pay a fee and, of course, submit a declaration of payment for negative impact on the environment for 2016.

Also on the Rosprirodnadzor website in the “Inspections” section you can find a list of objects of negative impact. There you can download a table in Excel format, which, broken down by constituent entity of the Russian Federation, shows, among other things, the names of the organization (IP) and the object belonging to it that has a negative impact on the environment.

Payment deadline for 2016

The amount of payment for negative environmental impact should be determined based on the results of the year 2016. This fully applies to small and medium-sized businesses. They are required to pay the payment for 2016 no later than March 1, 2017 (inclusive).

Who is required to make advances?

In 2016, large businesses were required to make quarterly advance payments for the negative impact fee: no later than the 20th day of the month following the last month of the quarter. The payment amount in 2016 was 1/4 of the amount actually paid (and not accrued!) for the 1st-4th quarters of 2015. In 2017, advance payments to large businesses are required to be calculated from the amounts of fees paid for 2016 and indicated in the declaration of fees for negative environmental impact. Also see: “Fee rates for negative environmental impact for 2017.”

New declaration form for 2016 and due date

For 2016, organizations and individual entrepreneurs obliged to pay a fee for pollution must report to Rosprirodnadzor using a new form of declaration on payment for negative impact on the environment. You can download the new one approved by Order No. 3 of the Ministry of Natural Resources dated 01/09/2017 using this link in Excel format. Also, the indicated Order of the Ministry of Natural Resources approved the procedure for submitting a declaration on payment for negative impact on the environment. The deadline for submitting the declaration for 2016 is no later than March 10, 2017.

At the same time, it is worth noting that a rather strange situation occurred with the approval of the form for the new declaration on the NVOS in 2017. The fact is that the new form of declaration and the procedure for its submission were registered by the Ministry of Justice of Russia only on February 22, 2017 No. 45747. These documents were also officially published on February 22. 2017 on the official resource for publishing regulations. Consequently, these documents officially come into force 10 days from the date of publication. That is, from March 4, 2017.

It turns out that only from March 4, 2017, organizations and individual entrepreneurs have the right to use the new form. Before this date, the declaration, in fact, cannot be applied. Moreover, until March 4, 2017, Rosprirodnadzor, in our opinion, has no legal basis for adopting a declaration in a form that has not yet officially entered into force.

At the same time, March 4 and 5, 2017 are Saturday and Sunday. March 8 is a festive International Women's Day. These days, most businesses are not open. Also, the divisions of Rosprirodnadzor do not work in these areas. It turns out that in 2017, businesses have only 4 working days to prepare and submit a declaration: March 6, 7, 9 and 10. Moreover, March 7 is a shortened working day.

How and where to submit an electronic declaration?

The declaration of payment for negative impact for 2016 can be generated exclusively in electronic form using special electronic services developed by Rosprorodnadzor. This is provided for in paragraph 4 of the Procedure approved by Order of the Ministry of Natural Resources dated January 9, 2017 No. 3. In other words, you cannot simply print out the form and fill it out with a pen. You need to use a special program to fill out and generate an electronic file with the declaration.

As for the transfer of the generated file to the bodies of Rosprirodnadzor, then, as a general rule, you need to send the declaration for 2016 via the Internet using the “Personal Account” account on the Rosprirodnadzor website. To prepare and submit the 2016 NEI declaration, you will need the following:

Install the module and fill out the declaration

You can generate a declaration for 2016 using the module version 3.8. This module was posted on the Rosprirodnadzor website on 02/22/2017 and takes into account the new declaration form approved by Order of the Ministry of Natural Resources dated 01/09/2017 No. 3. reported on the Rosprirodnadzor website.

In the Environmental User Reporting section, you can click on the “Nature User Module” and download a free program for filling out a declaration.

Log in to the personal account of an organization or individual entrepreneur

On the Rosprirodznazor website you will need to log into the personal account of the natural resource user for preparation and Rosprirodnadzor. You can enter it at https://lk.fsrpn.ru. You can log in, in particular, using the login and password used on the State Services portal. Also at the specified address there are instructions on what is needed to access your account and read it if you have not used your personal account before.

Have a digital signature

You can submit a declaration through your personal account on the Rosprirodnadzor website only with the attachment of an electronic digital signature issued by the center. With this signature you will need to sign the declaration file and submit it to Rosprirodnadzor. If you don’t have one, then you won’t be able to report electronically.

When can you report “on paper”?

You can submit a declaration on payment for negative environmental impact for 2016 in paper form only if (clauses 5 and 6 of the Procedure for submitting a declaration, approved by Order of the Ministry of Natural Resources dated 01/09/2017 No. 3):

• the annual fee for negative impact for 2016 was less than 25,000 rubles;
• there is no technical ability to connect to the Internet;
• no electronic digital signature.

The “paper” declaration on the NVOS must be submitted no later than March 10, 2017 to the territorial bodies of the Federal Service for Natural Resources Management (Rosprirodnadzdor) at the place of registration of the facility that has a negative impact on the environment, the location of production and consumption. However, when submitting a “paper” declaration, you are also required to provide a copy of the declaration on a flash drive or other electronic media. That is, even if you have the right to report in paper format, you will still need to use the electronic service on the Rosprirodnadzor website to generate a declaration file. Then this declaration will need to be printed and the printed document and electronic file submitted to the Rosprirodnazdor authorities.

What if there are several objects?

If “negative” objects are located in different constituent entities of the Russian Federation, then separate declarations for each object must be submitted to the relevant bodies of Rosprirodnadzor. If the objects are located in one subject of the Russian Federation, then one declaration is submitted (clause 8 of the Procedure for submitting a declaration, approved by Order of the Ministry of Natural Resources dated January 9, 2017 No. 3).

You can find out the contact details of the Rosprirodnadzor department for submitting the declaration “on paper” on this page. Select the entity you are interested in from the drop-down list and click on the required Rosprirodnadzor Department.

Composition of the new declaration

The new form of declaration of payment for negative impact on the environment, approved by Order of the Ministry of Natural Resources dated January 9, 2017 No. 3, consists of the following sections:

• title page of the declaration (includes general information about the company or individual entrepreneur);
• the amount of fees to be paid to the budget (indicating the BCC);
• Section 1. Calculation of the amount of payment for emissions of pollutants into the atmosphere by stationary objects;
• Section 1.1. Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator;
• Section 1.2. Calculation of the amount of payment for emissions of pollutants generated by flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded;
• Section 2. Calculation of the amount of payment for discharges of pollutants into water bodies;
• Section 3. Calculation of the amount of payment for the disposal of production and consumption waste;
• Section 3.1. Calculation of the amount of payment for the disposal of municipal solid waste.

Filling out the declaration: sample

As we have already said, organizations and individual entrepreneurs will not need to fill out the declaration “manually”. However, we believe it would be advisable to explain some aspects of filling out that should be paid attention to so that the declaration for 2016 can be checked and pass format and logical control the first time. So, when filling out, adhere to the following basic principles:

• persons obliged to make payments for nagative and provide a declaration must include in it only those sections for which they have such an obligation;
• all numerical indicators, except TIN and KPP, are indicated by filling out the cells, starting from the smallest digit of the number, from right to left, zeros are not indicated in empty cells;
• Fee amounts are indicated in rubles accurate to one hundredth. Rounding is done in accordance with the mathematical rounding order.

Title page

On the title page, indicate general information “about yourself.” In particular, you will need to indicate:

• organizational and legal form;
• name of the organization or full name of the entrepreneur;
• telephone;
• TIN and checkpoint;
• Full name and signatures and

Calculation of the amount of fees to be included in the budget

Calculation of the amount to be contributed to the budget includes indicators of payment amounts, including by type, for each facility providing NVOS. This declaration sheet is filled out for each individual separately.

Line 010 indicates the code of the corresponding municipal entity - OKTMO according to “OK 033-2013”, approved by Order K of the State Standard of Russia dated June 14, 2013 No. OK 033-2013, 159-ST.

Line 020 - in it you need to summarize the totals of payment amounts, without taking into account the adjustment of their size. The indicator for this line must be formed as the sum of fees for all types of tax assessments and include in it payments calculated:

• within the limits of permissible emissions standards (APE),
• permissible discharge standards (VAT),
• limits on emissions of pollutants and limits on discharges of pollutants exceeding such standards, limits, emissions and discharges (including emergency),
• within the limits for the disposal of production and consumption waste and above the specified limits.

The amount for line 020 in the table is determined in the following order: line 020 = line 021 + line 022 + line 023 + line 024
Lines 021, 022, 023 and 024 indicate the components of the payment amount by type of tax assessment, the values ​​of which are taken equal to the value of the indicator of the corresponding line:

• page 021 = page 040;
• page 022 = page 060;
• page 023 = page 080;
• page 024 = page 100.

Line 031 indicates OKTMO of stationary sources specified in Section 1 “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the air by stationary objects.”

Line 040 reflects the amount of payment for emissions of pollutants into the air by stationary objects, calculated for each stationary source, without adjusting its size.

The amount for line 040 in the table is determined in the following order: line 040 = line 041 + line 042 + line 043.

Line indicator 040 = total according to column 17 of Section 1, line “Total for stationary sources”.
Indicators in lines 041, 042 and 043 are decipherable to the amount reflected in line 040. All data for filling them out is contained in Section 1.

Line 041 reflects the amount of payment for emissions within the maximum permissible limit; the amount must correspond to the total in column 14 of Section 1, line “Total for stationary sources.”
Line 042 reflects the amount of payment for emissions within the limits for emissions of pollutants (VER), the amount must correspond to the total in column 15 of Section 1, line “Total for stationary sources.”

Line 043 reflects the amount of payment for emissions in excess of the emission limit; the amount must correspond to the total in column 16 of Section 1, line “Total for stationary sources.”

Other calculation lines are filled in similarly. Each indicator must correspond to the total calculation amounts for the corresponding section.

Lines 060 to 063 reflect the amounts of fees for emissions of pollutants during flaring and/or dispersion of associated petroleum gas, calculated for all stationary sources (flares, dispersion installations). This is what a sample calculation of the fee amount may look like, in which the BCC is indicated:

Section 1. Calculation of fees for emissions into atmospheric air

In section 1 of the declaration for 2016, it is necessary to provide a calculation of the amount of payment for emissions of pollutants into the air by stationary objects. The section must include data on each such object. When filling out Section 1, indicate:

• number, date of issue and validity period of the permit for the emission of pollutants into the air.

Section 1.1

Section 1.1 must be completed by persons obligated to pay a fee, releasing harmful (pollutant) substances into the atmospheric air from sources of combustion and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator and, in established cases, not using it , for each stationary source (flare, dispersion installation) of an object that has a negative impact on the environment. As part of the declaration, this section looks like this:

If the above combustion was not carried out, then there is no need to fill out this section and include it in the declaration for 2016.

Section 1.2

This section should be compiled by persons obligated to pay a fee, emitting pollutants into the atmospheric air during flaring and (or) dispersion of associated petroleum gas in volumes that exceed the maximum permissible value of the combustion index (Zpr), or in the absence of a measurement system and accounting for the volume of associated petroleum gas for each stationary source (flare unit, dispersion unit) of the facility that has a negative impact on the environment. This section consists of the following table:

Section 2. Calculation of fees for discharges into water bodies

Section 2 is filled out by a person obligated to pay a fee, who has discharges of waste and (or) drainage water into water bodies and their parts, for each discharge of an object that has a negative impact on the environment. When filling out section 2, indicate:

• category of an object that has a negative impact on the environment;
• name of the object that has a negative impact on the environment;
• code of an object that has a negative impact on the environment;
• address of the location of the facility that has a negative impact on the environment;
• number, date of issue and validity period of the permit for the discharge of pollutants into the environment.

This section, without filling, looks like this:

Section 3: fee for disposal of production and consumption waste (waste)

Section 3 is completed for each negative impact facility and waste disposal facility separately. If the person obligated to pay the fee has an object that has a negative impact on the environment and a waste disposal facility that does not belong to the person obligated to pay the fee, this section is filled out separately for the object of negative impact and the waste disposal facility. It states:

• category of an object that has a negative impact on the environment;
• name of the object that has a negative impact on the environment;
• code of an object that has a negative impact on the environment;
• address of the location of the facility that has a negative impact on the environment;
• information about the category of the object (not filled in if the negative impact (waste disposal facility) does not belong to the person obligated to pay the fee);
• details of the document approving waste generation standards and limits on their disposal (date of issue, number, validity period, by whom issued);
• for small and medium-sized businesses, the characteristics of the reporting on the use, neutralization and disposal of waste (sent by post/electronically), as well as the details of this reporting, are indicated for the reporting period:
• when sent by post, indicate the date of dispatch and the name of the recipient (territorial body of the Federal Service for Supervision of Natural Resources, body of a constituent entity of the Russian Federation);
• in case of sending in electronic form (date, number assigned on the web portal for receiving reports of the Federal Service for Supervision of Natural Resources, or date and number assigned on web portals for receiving reports of executive authorities of the constituent entities of the Russian Federation that accept reports, and also the recipient of the reporting (territorial body of the Federal Service for Supervision of Natural Resources, executive authority of a constituent entity of the Russian Federation);
• (if assigned) the waste disposal facility;
• address of the location of the waste disposal facility;

Section 3.1: Municipal Solid Waste Disposal Fees

Section 3.1 is completed by regional operators for the management of municipal solid waste, operators for the management of municipal solid waste, carrying out burial activities, for each object of negative impact, waste disposal facility separately. When filling out Section 3, indicate:

• category of an object that has a negative impact on the environment;
• name of the object that has a negative impact on the environment;
• code of an object that has a negative impact on the environment;
• address of the location of the facility that has a negative impact on the environment;
• information about the category of the facility (not filled in if the waste disposal facility does not belong to the person obligated to pay the fee);
• name of the waste disposal facility;
• registration number (if assigned) of the waste disposal facility;
• address of the location of the waste disposal facility.
• characteristics of the waste disposal facility (included/not included in the state register of waste disposal facilities; does not have a negative impact on the environment).

Responsibility

Payments for negative environmental impact are not a tax. Therefore, it is impossible to fine under the Tax Code for late submission of a declaration on these payments. It is also impossible, for example, to block the current accounts of an organization or individual entrepreneur who has not submitted a declaration. However, it is possible to attract administrative charges from 20,000 to 80,000 rubles.

Entrepreneurial activity is closely interconnected with the work of government authorities, because they not only control it, but also accompany it with legislative acts according to which this activity is carried out. Thus, over time, the Calculation of Negative Impact, which was submitted quarterly, was replaced by a Declaration of Negative Impact on the Environment. It is required to be submitted by business entities that have this type of impact, and filling out this document is accompanied by various subtleties.

You can download the current Taxpayer Tax Fee declaration form in Excel format at.

Development of a declaration

New forms of documents are developed by the authorities in cases where the old ones cannot fully fulfill their purpose or do not have sufficient volume to display all the necessary data. Rosprirodnadzor developed a declaration on fees for environmental assessments back in 2016 until it acquired its current format. It became necessary to submit this document from January 1, 2016, and since the reporting period is recognized as a year, it is submitted for the first time in the new year – 2017. The declaration of payment for the NVOS in 2018 must be submitted before March 10 of this year. For late filing, the government has developed fines that are imposed not only on the persons responsible for filling it out, but also on the management of the organization.

The draft declaration of payment for negative impact was approved only in 2017 by order of the Ministry of Natural Resources No. 3 dated January 9, 2017. It established the final appearance of the declaration, as well as the basic rules for its preparation and completion.

Innovations since 2016 can be seen in the video:

Who must submit an NVOS declaration?

All those organizations and enterprises that operate with an impact on the environment are required to submit this reporting to the regulatory authority. It is worth noting that upon registration, enterprises receive a certain category from Rosprirodnadzor, which indicates the degree of pollution emitted by this business facility. Belonging to any of the categories, except the fourth, obliges the organization to provide a declaration form for the 2016 NVOS. Regarding the fourth category, the rule is that if the enterprise does not work on objects of a different category, then there is no need to submit reports.

A sample of filling out a declaration of payment for the tax assessment can be drawn up on paper. This type of reporting is relevant if the payment for the previous reporting period did not exceed one thousand rubles. In this case, the form is filled out taking into account all the basic rules for filling out reporting documents. Each page must be supported by a statement of accuracy, as well as the name, signature and date from an authorized person.

In other cases, the form is provided in electronic format via TKS or on electronic media. It must be said that this method of filing requires an enhanced electronic signature to confirm the document. A declaration of payment for the NVOS in EXCEL form can be drawn up directly on the Rosprirodnadzor website or using special software.

Filling out reports on the NVOS using an example

The form for the declaration of payment for the tax assessment has a certain structure, determined by various factors, which include:

• This form should fully reflect the process of calculating the total fee.
• It is designed to calculate and display fees for each type of emitted pollution.
• Must fully correspond to real indicators.

An example of filling out a tax return declaration for the year will have the following components:

Title page - it will display all the data on the malicious enterprise, the details of its organization and work, territorial affiliation, etc. Various forms of calculations will be included below.

The first is the form for calculating the total amount of the fee. It consists of amounts for each type of pollution. Next are the calculation forms by type of substance. For each type there is a separate part of the document.

Then an application will be included that confirms the base calculations for subsequent recalculations. Be sure to attach documents confirming the fact of development, as well as the targeted use of funds aimed at neutralizing NVOS.

Lastly, payment receipts in original or copied form must be attached to this document. The declaration form for payment for the NVOS can also be downloaded from the Rosprirodnadzor website, which greatly simplifies the filling out process.

So, entrepreneurial activity, if it is accompanied by a negative impact on nature, will necessarily be accompanied by payment for this impact, as well as the filing of reports on it. To do this, you will have to use the NEI declaration form, which is precisely the main reporting document for such enterprises.