Who should pay for environmental pollution. Payment for environmental pollution

"Public organizations: accounting and taxation", 2012, N 4

In accordance with Art. 3 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - Federal Law N 7-FZ), one of the principles of environmental protection is the payment for nature use and compensation for damage caused to the environment. Budget organizations, regardless of what types of activities they carry out, negatively affect the environment, and therefore are payers of environmental pollution fees. In this article, we will consider the issue of payment for environmental pollution - the concept, size, terms of payment and responsibility to which institutions can be held for violations related to nature management.

The regulatory framework for the calculation of fees for environmental pollution by legal entities includes:

• Art. 16 of the Federal Law N 7-FZ;
• Art. 28 of the Federal Law of 04.05.1999 N 96-FZ "On the Protection of Atmospheric Air";
• Art. 23 of the Federal Law of 24.06.1998 N 89-FZ "On production and consumption waste";
• Clause 1 of Decree of the Government of the Russian Federation of August 28, 1992 N 632 "On approval of the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, other types of harmful effects" (hereinafter - Procedure N 632);
• clause 1.3 of the Guidelines for the collection of fees for environmental pollution, approved by the Ministry of Natural Resources of Russia on January 26, 1993 in agreement with the Ministry of Finance of Russia and the Ministry of Economy of Russia.

To the types of negative impact on the environment in accordance with paragraph 2 of Art. 16 of Federal Law N 7-FZ include:

• emissions of pollutants and other substances into the atmospheric air;
• discharges of pollutants and 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 impact on the environment.

The amount of payment for the negative impact on the environment

Payment for pollutant emissions, waste disposal, other types of harmful effects and its limits are determined in accordance with Order N 632. Clause 2 of Order N 632 establishes two types of basic payment standards:

• for emissions, discharges of pollutants, waste disposal, other types of harmful effects within the limits of permissible norms;
• for emissions, discharges of pollutants, waste disposal, other types of harmful effects within the permissible limits.

When determining the amount of payment for a negative impact on the environment, environmental quality standards, standards for permissible environmental impact, etc. are taken into account. These are the standards that are established in accordance with the indicators of the impact of the economic and other activities of the institution on the environment and in which environmental quality standards are observed (Article 1 of the Federal Law N 7-FZ). From the total number of standards, there are:

• standards for maximum permissible concentrations of chemicals, including radioactive, other substances and microorganisms<1>;
• standards for permissible physical impacts<2>;
• allowable emission standards<3>;
• limits on emissions and discharges of pollutants and microorganisms<4>.

The maximum permissible standards and limits for emissions and discharges of pollutants are established by the Ministry of Natural Resources, other specially authorized state bodies of the Russian Federation in the field of environmental protection and the use of natural resources in accordance with their competence (clause 2 of Resolution N 545<5>).

<5>Decree of the Government of the Russian Federation of 03.08.1992 N 545 "On Approval of the Procedure for the Development and Approval of Environmental Standards for Emissions and Discharges of Pollutants into the Environment, Limits on the Use of Natural Resources, Waste Disposal".

For each ingredient of a pollutant (waste), type of harmful effect, taking into account the degree of their danger to the environment and human health in accordance with the provisions of Decree of the Government of the Russian Federation of 12.06. mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption wastes" (hereinafter - Resolution N 344) establishes basic payment standards.

For individual regions and river basins, coefficients are set to the basic standards of payment, taking into account environmental factors: the natural and climatic features of the territories, the significance of natural and socio-cultural objects.

Differentiated fee rates are determined by multiplying the basic fee rates by coefficients that take into account environmental factors.

Correction coefficients are applied to the basic standards of the fee:

• Coefficients that take into account environmental factors for individual regions and river basins, established taking into account the natural and climatic features of the territories (given in Appendix 2 to Resolution N 344);
• an additional factor of 2 for specially protected natural areas, health-improving areas and resorts, as well as for the regions of the Far North and equivalent areas, the Baikal natural territory and ecological disaster zones (clause 2 of Decree N 344);
• a coefficient of 1.2 for emissions of harmful substances into the atmospheric air of cities (Letter of Rostekhnadzor dated 31.08.2006 N 04-10/609).

Note that in 2012 the increasing coefficients were approved in accordance with paragraph 3 of Art. 3 of the Federal Law of November 30, 2011 N 371-FZ "On the federal budget for 2012 and for the planning period of 2013 and 2014": 2,05 for the standard established in 2003 by Decree N 344, and 1,67 for the standard established in 2005 by Decree N 410<6>.

<6>Decree of the Government of the Russian Federation of 01.07.2005 N 410 "On Amendments to Appendix No. 1 to the Decree of the Government of the Russian Federation of 12.06.2003 N 344".

The amount of payment for pollution of the environment for a particular user of natural resources is determined in accordance with the requirements of Order N 632, while the calculation is made for each type of harmful impact. Below, in the table, we present the calculation of fees for the negative impact on the environment in the context of types of pollution.

Note! The multiplier factor 5 does not apply to the rates of payment for environmental pollution in case of exceeding the technical standards for emissions into the atmosphere established for vehicles. For vehicles, not the maximum permissible level of emissions is set, but technical standards emissions of pollutants into the atmospheric air (clause 2, article 12 of the Federal Law N 96-FZ).

Transport, in the emissions of which the content of pollutants exceeds the established technical standards, is prohibited for operation and production (clause 1, article 17 of the Federal Law N 96-FZ). Checking vehicles for compliance with emissions of harmful substances into the atmosphere to technical standards is carried out as part of a technical inspection (clause "a", clause 2 of Decree of the Government of the Russian Federation of 06.02.2002 N 83). According to Decree of the Government of the Russian Federation of 05.12.2011 N 1008 "On the technical inspection of vehicles", private technical inspection stations are involved in its implementation, while measurements will also be taken for compliance with the established requirements for the content of pollutants in the exhaust gases and the noise level.

Let us give an example of calculating the fee for environmental pollution.

Example. On the balance sheet of the budgetary educational institution of the city of Naro-Fominsk, Moscow Region, there are a minibus running on diesel fuel and a truck using AI-80 gasoline. For the 1st quarter of 2012, the amount of fuel consumed (according to waybills) per ton: by minibus - 1000 liters, by truck - 1500 liters. Let us calculate the rate of payment for the negative impact on the environment in the form of emissions of pollutants and other substances into the air by these vehicles.

The rates of payment for emissions into the atmosphere by mobile sources (including vehicles) do not depend on the mass (volume) of pollutants, but on the type and mass (volume) of the fuel used (Appendix 1 to Decree N 344 as amended by Decree N 410):

To calculate the payment for the negative impact on the environment during the operation of vehicles, the established standard must be multiplied by the amount of fuel actually consumed in the reporting quarter. The amount of fuel consumed must be confirmed by primary accounting documents.

1. We calculate the rate of payment for environmental pollution according to the norms of Decree N 344:

1. payment standard for 1 ton of emissions of pollutants into the atmospheric air by mobile sources using:

• diesel fuel, - 2.5 rubles;
• gasoline AI-80, - 1.3 rubles;

1. the coefficient taking into account the environmental factor is 1.9 (the Moscow Region belongs to the Central Economic Region of the Russian Federation);
2. additional coefficient for emissions of harmful substances into the atmospheric air of cities - 1.2;
3. the payment standard was established in 2003, in 2005 it was left unchanged, therefore, in 2012 we use a multiplying factor of 2.05;
4. the pay rate is:

• minibus - 11.69 rubles / ton (2.5 rubles x 1.9 x 1.2 x 2.05);
• truck - 6.08 rubles/t (1.3 rubles x 1.9 x 1.2 x 2.05).

2. Determine the amount of fuel used:

1. the rate of payment is set for 1 ton of fuel. Since diesel fuel consumption is measured in liters, it is converted to tons, for which the density indicator is used. According to paragraph 6 of Appendix 2 to Order N 146<7>density:

• diesel fuel - 0.83 g / cu. cm (0.83 kg/l);
• gasoline AI-80 - 0.715 g / cu. cm (0.715 kg/l);

1. the amount of fuel consumed is determined on the basis of primary accounting documents (waybills). For the past quarter, consumption per ton was estimated to be:

• diesel fuel - 1000 l, 1.07 t (1300 l x 0.825 kg / l / 1000 kg);
• gasoline AI-80 - 1500 l, 1.07 t (1500 l x 0.715 kg / l / 1000 kg).

3. We calculate the fee for the negative impact on the environment from mobile sources of pollution:

• for a bus using diesel fuel - 12.51 rubles. (1.07 tons x 11.69 rubles);
• for a car using gasoline - 6.51 rubles. (1.07 tons x 6.08 rubles).

The total amount of the fee is 19.02 rubles. (12.51 + 6.51).

Accounting

In accordance with the provisions of Instruction N 174n<8>in the accounting of a budgetary institution, operations for the accrual and payment of fees for environmental pollution are reflected as follows.

<8>Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application".<*>Payments for maximum allowable emissions, discharges of pollutants, waste disposal within the limits and limits are made at the expense of the cost of products (works, services), and payments for exceeding them - at the expense of profit remaining at the disposal of the nature user (clause 7 of Order N 632, subclause 7 clause 1 article 254 of the Tax Code of the Russian Federation).

Terms of payment for negative environmental impact

Payers must independently calculate and contribute the appropriate amount to the budget revenue. The deadline for payment of fees for negative environmental impact is established by Order of Rostechnadzor dated 08.06.2006 N 557 "On setting the deadlines for payment of fees for negative environmental impact" - no later than the 20th day of the month following the reporting period. The reporting period is a quarter.

Codes of payments for negative impact on the environment, in accordance with Appendix 1 to the Instructions on the procedure for applying the budget classification of the Russian Federation<9>, in 2012 for budgetary institutions the following.

<9>Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n "On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation".

Reporting

Reporting in the form approved by Order N 204<10>, is submitted by payers in one copy to the departments for technological and environmental supervision, interregional departments for technological and environmental supervision, interregional territorial departments for environmental and technological supervision of Rostekhnadzor at the location of each production area, mobile object of negative impact, waste disposal facility or at its location in if permits are issued in general for an economic entity. Calculation of the fee for the negative impact on the environment must be submitted no later than the 20th day of the month following the expired quarter. The completed calculation, stitched, numbered, sealed, is submitted to the authority at the location and registration of the object. If in the reporting period the payment amount is less than 50,000 rubles, it is not required to submit the calculation of the fee in electronic form (clause 11 of Order No. 204).

<10>Order of Rostekhnadzor dated 05.04.2007 N 204 "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".

Responsibility for violations in the field of environmental protection

Untimely payment for negative environmental impact is considered as a violation of Art. 8.5 "Concealment or distortion of environmental information" of the Code of Administrative Offenses of the Russian Federation. According to the norms of this article, for concealment, deliberate distortion or untimely reporting of complete and reliable information on sources of environmental pollution, liability is imposed in the form of an administrative fine:

• for officials - from 1000 to 2000 rubles;
• for legal entities - from 10,000 to 20,000 rubles.

Failure to pay within the established time limits for the negative impact on the environment entails a fine (Article 8.41 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 3,000 to 6,000 rubles;
• for legal entities - from 50,000 to 100,000 rubles.

O. Busygina

Journal Expert

"Budget Organizations:

accounting and taxation"

Pollution fees are paid by companies if their activities have a negative impact on nature. However, not by all organizations in a row, but in strictly defined cases.

Who pays for environmental pollution

As a general rule, all organizations that use in their activities objects that have a negative impact on the environment are required to transfer fees for environmental pollution.

Entrepreneurs and foreign organizations doing business in Russia are no exception: they also have to transfer fees for environmental pollution.

This follows from Article 23 of the Law of June 24, 1998 No. 89-FZ, Article 28 of the Law of May 4, 1999 No. 96-FZ, paragraph 1 of the Procedure approved by the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, subparagraph " b ”paragraph 4 of the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, the decision of the Constitutional Court of the Russian Federation of May 14, 2009 No. 8-P.

Organizations and entrepreneurs do not transfer fees for environmental pollution if they operate only at facilities of IV hazard category. These are objects on which:

• there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
• no release 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).

About this - in paragraph 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ, paragraph 6 of the Decree of the Government of the Russian Federation of September 28, 2015 No. 1029 and in the letter of Rosprirodnadzor dated October 31, 2016 No. AS-09-00-36 / 22354.

Do not confuse the environmental pollution fee with the environmental fee - these are completely different payments.

Important!
Pollution fee is not a tax. Therefore, it is not subject to the requirements established by the tax legislation. This follows from the ruling of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 284-O. In this regard, the obligation to transfer fees applies to organizations (entrepreneurs) that apply any of the taxation systems provided for by the Tax Code of the Russian Federation. This follows from paragraph 3 of Article 346.1, paragraphs and Article 346.11, paragraph 4 of Article 346.26, paragraph 7 of Article 346.35 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04 / 3/262.

The obligation to pay for environmental pollution does not depend on the ownership of the source (object) of negative impact. That is, the payment should be transferred by those who actually operate such an object. For example, tenants, organizations that received an object for free use, etc.

How payers are counted environmental impact fee

The correctness of the calculation of the fee and the timeliness of its transfer to the budget is controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This is stated in the Decree of the Government of the Russian Federation of December 29, 2007 No. 995.

An organization that operates facilities with a negative impact on the environment is required to register with the territorial office of Rosprirodnadzor. To do this, she must submit an application there in the form approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554. Make an application separately for each “negative” object (clauses 17-19 of the Rules approved by Decree of the Government of the Russian Federation of June 23, 2016 No. 572). Applications can be made on paper or electronically on the Rosprirodnadzor website. Guidelines for filling out applications are in the annex to the order of Rosprirodnadzor dated November 24, 2016 No. 756.

The deadline for filing applications is within six months from the start of operation of the facility (clause 2, article 69.2 of the Law of January 10, 2002 No. 7-FZ). For violation of this deadline, Rosprirodnadzor will issue a fine under Article 8.46 of the Code of Administrative Offenses of the Russian Federation. The amount of the fine will be from 30,000 to 100,000 rubles. - for organizations, from 5,000 to 20,000 rubles. - for the leader.

The old objects of negative impact that you have been operating for a long time should have been reported to Rosprirodnadzor. The application must be submitted by January 1, 2017. This could be done through your personal account.

Within 10 working days, on the basis of the application, the department of Rosprirodnadzor will register the object of negative impact (clause 2, article 16.1 of the Law of January 10, 2002 No. 7-FZ). A certificate of registration will be sent to you on paper or electronically. The form of the certificate is established by the letter of Rosprirodnadzor dated September 1, 2016 No. AS-03-00-36 / 17836. This procedure follows from paragraph 1.7 of the notification of Rosprirodnadzor dated November 25, 2016 and letters of the Ministry of Natural Resources of Russia dated October 28, 2016 No. 12-50 / 8692-OG, Rosprirodnadzor dated October 31, 2016 No. AS-09-00-36 / 22354.

Payments for negative environmental impact

Negative impact for pollution charges

Payment for atmospheric emissions from mobile facilities is not charged (letters of the Ministry of Natural Resources of Russia dated July 23, 2015 No. 02-12-44 / 17039, dated March 10, 2015 No. 12-47 / 5413). All organizations that have cars (or other vehicles) on their balance sheet are exempted from paying for the negative environmental impact of these mobile objects.

Air emissions

The obligation to pay for emissions into the atmosphere arises for organizations regardless of the type of activity carried out (industrial, non-industrial or other sphere). The determining factor is the fact of having a negative impact on the environment in the form of emissions of pollutants into the atmospheric air. This is stated in paragraph 1 of the Procedure approved by the order of Rostekhnadzor dated April 5, 2007 No. 204.

Starting from the reporting for 2016, declarations on payments for negative environmental impact must be submitted to the territorial offices of Rosprirodnadzor. About this - in paragraph 5 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ.

Water pollution

The obligation to pay for the discharge of pollutants into water bodies arises in the course of the activities of organizations that generate wastewater. After all, they are dumped into surface and underground water bodies, including through centralized wastewater systems (Decree of the Government of the Russian Federation of September 13, 2016 No. 913).

Subscribers of sewerage systems must independently pay for the pollution of water bodies to the budget. Such subscribers include organizations that simultaneously meet the following criteria:

• carry out activities related to the production or processing of products;
• have concluded or are obliged to conclude a wastewater disposal agreement in accordance with part 8 of article 7 of the Law of December 7, 2011 No. 416-FZ;
• they own (on the right of ownership or on another legal basis) sewer outlets to the centralized sewerage system;
• for them, standards for permissible discharges of harmful substances have been established.

The rest of the organizations transfer pollution charges to public utilities as part of payments for their services.

This procedure follows from the provisions of Part 1 of Article 28 of the Law of December 7, 2011 No. 416-FZ, the Decree of the Government of the Russian Federation of March 18, 2013 No. 230 and the letter of Rosprirodnadzor of February 20, 2015 No. OD-06-01-31 / 2606 .

An important detail: there is currently a moratorium on payments for negative environmental impact through centralized wastewater systems. It will be valid until January 1, 2019 (Law of July 13, 2015 No. 221-FZ). However, now organizations that discharge wastewater that does not meet established requirements must compensate water utilities for the costs associated with neutralizing the negative impact of discharges on the operation of centralized sewerage systems. This is stated in section VII of the Rules, approved by Decree of the Government of the Russian Federation of July 29, 2013 No. 644.

Waste disposal

The obligation to pay a fee for waste disposal arises from organizations whose activities lead to the formation of substances or objects to be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ.

Should an organization that has concluded a contract for the removal of garbage (waste) transfer fees for environmental pollution? Yes, it should. Organizations are charged for the disposal of production and consumption waste (clause 1, article 16 of the Law of January 10, 2002 No. 7-FZ). The obligation to pay the fee arises from the owner of the waste during their storage and (or) burial.

Production and consumption waste includes substances or objects that are formed in the process of production, performance of work, provision of services or in the process of consumption and which must be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ. The ownership of waste is determined in accordance with civil law (Article 4 of the Law of June 24, 1998 No. 89-FZ,).

When paying under a contract for garbage (waste) removal, the organization pays only the costs associated with garbage removal, but does not pay for environmental pollution. Thus, the existence of an agreement with a specialized organization for the removal of garbage (waste) does not exempt the organization - the owner of the waste from paying a fee for the negative impact on the environment, the amount of which depends on the amount and hazard class of the waste.

In arbitration practice, there are examples of court decisions confirming this conclusion (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District of October 31, 2008 No. A56-1719 / 2008, of June 24, 2008 No. A21-6268 / 2007, Volgo - Vyatka district dated August 14, 2007 No. A29-6876 / 2006A).

It should be noted that an organization may transfer ownership of its waste to a specialized organization (eg landfill). But this does not oblige the specialized organization to calculate and pay a fee for environmental pollution. The payer of the fee will still be the organization, as a result of which the waste was generated (clause 1, article 16.1 of the Law of January 10, 2002 No. 7-FZ). Similar conclusions are contained in the letter of Rosprirodnadzor dated March 29, 2016 No. AA-06-01-36 / 5099.

H Is it necessary to pay for environmental pollution if the only type of waste that is generated in the organization is household and office waste? The answer to this question depends on whether the organization has objects of negative impact on the environment, and on the category of danger.

In itself, the activity, as a result of which household and office waste is generated, is not a basis for registration with Rosprirodnadzor. If the organization does not have objects of negative impact on the environment, it is not required to register with Rosprirodnadzor. The fact is that Rosprirodnadzor does not register all organizations in a row, but only those that have “negative” objects. The agency registers on the basis of applications that organizations must submit for each object. And if, for example, an office, shop, school, kindergarten, etc. generate and accumulate waste, but do not operate “negative” facilities, they do not need to submit an application. Consequently, they are exempted from payment for negative impact.

Another thing is if the organization exploits objects of negative impact. Such objects need to be registered with Rosprirodnadzor. And then everything will depend on what category of danger will be assigned to these objects. If the object is assigned to category I-III, a fee for the negative impact will have to be paid. If the object is assigned category IV, you do not need to pay for it. Such

The Federal Law "On Environmental Protection" specifies the key provision of environmental legislation. It consists in the fact that an entity conducting economic activities using natural resources must compensate for the harm that it causes to nature.

The Organization for Economic Development and Cooperation in 1972 adopted a regulation in accordance with which the above principle was established. According to the recommendations developed, citizens and legal entities that pollute the environment must bear the costs of taking measures necessary to eliminate this harm or reduce it to the minimum acceptable levels. In Russia, however, this principle has undergone certain changes.

Legal aspect

In practical and theoretical terms, it has not yet been established whether the payment for negative environmental impact acts as a tax. In some foreign countries, it is regulated by the Tax Code. The forms in which deductions are made in the Russian Federation are provided for in the Federal Law "On Environmental Protection" and a number of other legal acts. At the same time, legal documents also establish the types of negative impact on nature. The types and procedure for determining fees for environmental pollution are also regulated by the following legal documents:

1. Federal Law "On waste".
2. Government decrees.
3. Federal Law "On Air Protection".
4. Instructions and guidelines approved by the Ministry of Natural Resources.

Legal nature

There are several approaches to its definition. They depend on the establishment of the tax or non-tax content of this deduction. Payment for negative environmental impact is considered as a fiscal fee, an administrative fine, compensation, etc. It should be said that the legal nature of the deduction was not established by the highest courts either. In accordance with the Tax Code, specific amounts are charged from economic entities in order to fulfill their obligations. They arise from their conduct of specific activities, as a result of which harm is done to nature. Such deductions represent compensation for damage at tariffs regulated by the state. In essence, they are compensatory in nature. The calculation of the environmental charge, therefore, should be made on the basis of equivalence in accordance with the type and amount of damage within the limits of acceptable indicators. Subjects thus acquire the right to harm nature.

Responsible Persons

Who pays for environmental pollution? The obligation to compensate for damage to nature is imputed only to those entities whose activities are directly related to its application. They are differentiated and individualized in accordance with the type and extent of damage, the economic characteristics of individual economic sectors, and environmental factors. The costs of users for measures to prevent or reduce harm to nature will also be of no small importance in the classification. They are also counted as payment for the negative impact on the environment. To what budget is the deduction made? As a general rule, in the federal and regional.

findings

Based on the above characteristics, it can be said that payment for environmental pollution is a necessary condition for economic entities to obtain the right to carry out activities that are harmful to nature. It is defined as an individual reimbursable deduction, established in accordance with differentiated indicators of permissible negative impact. Payment for environmental pollution provides compensation for the damage caused and the costs of its restoration and protection. All this indicates that the deductions in question are devoid of a number of features by which they can be attributed to tax collections.

Types of harm

A negative impact on nature should be called the impact of economic or other activities, the results of which lead to negative changes in the quality of the environment. In particular, we are talking about physical, biological, chemical and other indicators. The Federal Law regulating environmental protection establishes the following types of such influence:

In the government decree, these types are duplicated, with the exception of the negative impact on the soil and subsoil, and additional types are established:

1. Release of pollutants and other compounds into the air from mobile and stationary sources.
2. Noise, vibration, radiation and electromagnetic influence.

Features of accrual

The above Federal Law previously stated that the procedure in accordance with which the payment for negative environmental impact is determined and calculated is established by the legislation of the Russian Federation. Since December 2008, this issue has been assigned to the powers of the government. In accordance with this, Decree No. 632 of August 28, 1992 provides for payment for emissions into the environment, waste disposal and other types of negative impact on nature within the limits of:

1. Limits. They are temporary standards. Accrual is carried out by multiplying rates by the difference between limits and acceptable indicators. The latter may be the volumes of disposal of waste, substances, levels of harmful effects. To determine the total amount, the results obtained by multiplying are added according to the types of harm that are caused by the economic entity.
2. Permissible limits. If the established standards are not exceeded, the payment for the harmful impact on nature is calculated by multiplying the corresponding rates by the amount of pollution. Then the results are summarized.

Going beyond the limits of acceptable indicators

The payment for environmental pollution in this case is calculated by multiplying the relevant rates within the limits by the size of the actual excess. The figures obtained are summed up and multiplied by a fivefold increasing tariff.

Pollution charge regulations

They are established for each element of a harmful substance, type of negative impact, taking into account the degree of their danger to nature and public health. They are approved by the government in Decree No. 344. For some regions, as well as river basins, coefficients are set for the basic standards. They take into account environmental factors (significance of socio-cultural and natural objects, climatic features of the area).

Odds

They are based on indicators of environmental degradation and pollution within the territories of the economic regions of the country, corresponding to emissions into the air and generated and disposed of waste. The following highest coefficients are set for the atmosphere:

1. For the Ural region - 2.
2. For the North Caucasian and Central - 1.9.

For soils, the following indicators are established:

The coefficients of environmental significance and the situation at water bodies in the basins of major Russian rivers are calculated on the basis of information on the volumes of discharged effluents in the context of territories, republics, regions and economic regions. For example, for r. Kuban coefficients are set: 2 - for the Republic of Adygea and 2.2 - for the Krasnodar Territory. An additional indicator 2 is provided for territories classified as specially protected zones. These include, among other things, health-improving areas and resorts, regions of the Far North, districts equated to them, the Baikal region and areas of ecological disaster. Differentiated rates are calculated by multiplying the basic standards by factors accounting factors.

Additionally

The Government Decree, which regulates the procedure in accordance with which the payment and its maximum amounts for environmental pollution, the creation and disposal of waste, as well as other types of negative impact on nature, provides for a reduction in the amount of mandatory deductions. The executive structures of territories, republics, regions, cities of federal significance, autonomous entities with the participation of territorial divisions of the Ministry of Natural Resources and Ecology form differentiated rates. When establishing them, the approved basic standards and coefficients are taken into account. In addition, these bodies adjust the amount of deductions for users. At the same time, the degree of development of funds for the implementation of environmental protection measures is taken into account. These amounts are credited against the mandatory fee.

Events

Their list is established in the instructive and methodological documents explaining the rules according to which fees are charged for the negative impact on the environment. Measures aimed at preventing or reducing the negative impact on nature, in particular, include:

controversial moment

In accordance with sub. 6 clause 4 of the resolution approving the procedure for determining payment and its limit value, the executive structures of the regions of the Russian Federation, cities of federal significance, in agreement with the territorial divisions of the Ministry of Natural Resources and the Federal Inspectorate for Supervision of Consumer Rights, may reduce the amount of payments or exempt certain enterprises financed from them means of the state budget, organization of the socio-cultural sphere. The Supreme Court of the Republic of Tatarstan challenged this provision in the Constitutional Court of the Russian Federation in terms of the possibility to remove from certain entities the established obligations to pay environmental fees. According to the decision of the Constitutional Court, the specified normative act, which regulates the relationship between nature and society, among the principles names the reimbursable use. This, in turn, suggests that there should be a charge for negative environmental impacts. The introduction of environmental fees, in view of the fact that it is necessary to compensate for the damage caused to nature by economic entities, is mandatory for the established category of users.

Organizations and individuals using facilities that adversely affect the environment in their work are required to transfer payments for environmental pollution (PEP) to the budget. Such objects are understood as buildings, structures and other sources that emit waste into the atmosphere or discharge into the aquatic environment.

Who should pay

It should be borne in mind that vehicles with exhaust gases are not related to such a payment. Organizations that have a vehicle from 1 on their balance sheet are exempted from payment for negative environmental impact (Letter of the Ministry of Natural Resources No. 12-47 / 5413 dated 10.03.2015).

The following organizations and entrepreneurs are obliged to pay for AIA:

• air pollutants;
• polluting water resources;
• disposal of waste.

This payment is not provided for by the tax code, that is, it is not a tax, but everyone must transfer it, regardless of which taxation system the organization uses. This requirement also applies to foreign organizations, they are also required to transfer payments for environmental pollution.

It does not matter who has the ownership of the object that is the source of pollution. Even if the organization rents this facility or received it for use free of charge, the one who actually uses it will pay for the pollution.

Who should not pay

Those organizations or entrepreneurs that carry out their activities only at facilities with hazard category IV, do not have to pay payments for AIA. The IV category of danger includes objects:

• where stationary sources of emission are provided, while the total amount of emissions per year is not more than 10 tons;
• where there is no release of radioactive substances;
• no discharges into sewers, underground and surface waters, on the ground.

If an organization has several objects, but only a part of them belongs to the IV category of danger, then the payment for pollution will have to be transferred for all the facilities of the enterprise, including category IV.

Rosprirodnadzor controls the calculation and transfer of fees. Those organizations that operate facilities that have a negative impact on the environment of hazard categories I-IV are registered with Rosprirodnadzor. To do this, an application is submitted for each object in the prescribed form (approved by the Ministry of Natural Resources of Russia No. 554 of December 23, 2015). This must be done no later than 6 months from the start of operation of such facilities.

For violation of the deadline for registration with the bodies of Rosprirodnadzor, the organization faces a fine (Article 8.46 of the Code of Administrative Offenses):

• 30,000 - 100,000 - per organization;
• 5,000 - 20,000 - per head.

Registration of an object takes no longer than 10 working days, after which a certificate of registration is sent to the organization.

Payments for environmental pollution

Payment for negative impact on the environment includes the following types of payments:

• For atmospheric emissions. The obligation to transfer payment for emissions into the atmosphere does not depend on the activity of the enterprise. If there is a fact of emissions, then the obligation arises for enterprises;
• For discharges into underground and surface water bodies. Organizations and entrepreneurs with wastewater pay a fee for discharges into water bodies;
• For waste disposal (See also the article ⇒). Even if the organization has entered into a contract for the removal of garbage, it is obliged to make a payment for the fact that as a result of its activities, production waste was generated.

Where to submit a declaration

All enterprises and entrepreneurs who are obliged to pay for AIA submit a declaration to Rosprirodnadzor at the location of the facility. Moreover, if there are several objects that are a source of pollution and they are located in different subjects of the Russian Federation, it is necessary to report on each of them. For each object within one subject, it is necessary to report in one declaration with the division of objects into different municipalities.

Deadline for filing a declaration

The deadline for submitting a declaration on payment for negative environmental impact is submitted by March 10 of the year following the reporting year. If the filing deadline falls on a weekend or holiday, the due date is extended to the next business day.

That is, for 2017, you need to submit a declaration before March 12, 2018, since the deadline is March 10 - Saturday.

Way of presenting the declaration

You can submit a declaration to Rosprirodnadzor both on paper (if the payment for the last year was no more than 25,000 rubles), and in electronic form.

An electronic signature is required to send the declaration via the Internet. If the declaration is submitted on paper, then this can be done: in person, through a representative or by mail. When sending the declaration by mail, the letter is drawn up with a description of the attachment and a notification of receipt.

When submitting a declaration on paper, you will also have to attach its electronic version on a USB flash drive or disk.

You can draw up a declaration using the "Reporting Formation" service on the Rosprirodnadzor website.

When submitting a declaration via the Internet, the paper version does not need to be duplicated.

Liability for failure to submit a declaration

If organizations or entrepreneurs do not submit the declaration, or do it untimely, then they face administrative liability with the following penalties (Article 8.5 of the Code of Administrative Offenses):

• 3,000 - 6,000 rubles - for an official (for example, the head of an organization);
• 20,000 - 80,000 rubles - for the organization.

Payment term

The AIA payment must be made before March 1 of the year following the reporting period. That is, for 2017 it will be necessary to pay funds to the budget before March 1, 2018. Except for small businesses, all organizations are required to transfer advance payments. For each quarter, payment must be made by the 20th day of the following month. Thus, April 20, July 20 and October 20 are the deadlines for the transfer of advance payments by enterprises, respectively, for the 1st, 2nd and 3rd quarter.

Example of advance payment calculation

The payment of Continent LLC for AIA for 2015 amounted to 130,000 rubles. So the advance payments in 2016 will be as follows:

For the 1st quarter - 32,500 rubles

For the 2nd quarter - 32,500 rubles

For the 3rd quarter - 32,500 rubles

When calculating the fee for 2016, Continent LLC received an amount equal to 145,000 rubles. This means that the organization will pay the final payment for the year in the following amount:

145,000 - 3 x 32,500 = 47,500 rubles

The legislative framework

Answers to common questions

Question 1: Do I have to pay for AIA if all our garbage is only office waste?

Answer: To begin with, it is worth making sure that the organization does not operate facilities of I-III hazard categories. If there are no such facilities, then there are no grounds for registration with Rosprirodnadzor, which means that there is no need to pay for pollution.

Question 2: Do businesses that discharge substances into the central sewerage system have to pay a fee?

Answer: Until recently, such organizations were exempted from the obligation to pay for pollution. But from July 1, 2015, such organizations are required to pay a fee.

Payment for environmental pollution from specialized organizations

Environmental pollution is the entry into the environment of a substance and (or) energy, the properties, location or quantity of which have a negative impact on the environment, which, in turn, is the impact of economic and other activities, the consequences of which lead to negative changes in the quality of the environment. environment.

The negative impact on the environment in accordance with Russian legislation is paid, this fee will be discussed in the article.

The definitions given above are contained in the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ, Law on Environmental Protection), according to paragraph 1 of Article 16 of which the negative impact on the environment is paid. 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 subsoil and 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.

Within the meaning of Article 16 of Law No. 7-FZ, payments for various types of negative impact on the environment are charged for granting economic entities and other activities that have a negative impact on the environment the right to produce emissions and discharges of substances and microorganisms within acceptable limits, place waste and the like, as indicated in the Ruling of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 284-O. Payments for negative impact on the environment are obligatory public law payments (within the framework of financial and legal relations) for the implementation by the state of measures to protect the environment and restore it from the consequences of economic and other activities that have a negative impact on it within the limits of the standards established by the state for such allowable impact. They are individually paid and compensatory in nature and are, by their legal nature, not a tax, but a fiscal levy.

The general principles of taxation, a number of its essential features are directly defined by Law No. 7-FZ. Meanwhile, the right to determine the fee and its maximum size is granted to the Government of the Russian Federation.

Decree of the Government of the Russian Federation of August 28, 1992 No. 632 approved the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects (hereinafter - Procedure No. 632).

The rates of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized water disposal systems, disposal of production and consumption wastes were approved by Decree of the Government of the Russian Federation dated June 12, 2003 No. 344 ( hereinafter referred to as the Fee Standards).

Payment standards are set separately for stationary and mobile sources (objects) of negative environmental impact. Thus, the payment standards for stationary sources are set per ton of pollutant emitted (depending on the type), and for mobile sources - for 1 unit of measurement (ton, thousand cubic meters) depending on the type of fuel consumed. Payment rates for each pollutant for stationary sources (objects) of negative impact are also differentiated within the established allowable emission standards and within the established limits.

The norms of payment for the disposal of production and consumption waste are set in rubles for the placement of a ton of waste within the established limits of placement. Moreover, the waste is divided into 5 classes of danger to the environment.

It should be noted that the rates of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized sewerage systems, disposal of production and consumption wastes are applied using coefficients that take into account environmental factors, in accordance with Appendix No. 2 to the Fee Standards.

When applying these coefficients, the determining factor is the year in which this or that standard of payment is established.

The norms of payment for negative environmental impact established by the Government of the Russian Federation in 2003 and 2005 are applied in 2014 with a coefficient of 2.33 and 1.89, respectively (Item 3 of Article 3 of the Federal Law of December 2, 2013 No. 349- Federal Law "On the federal budget for 2014 and for the planning period of 2015 and 2016").

Listing above the types of negative impact on the environment, we named one such as the disposal of production and consumption waste. Federal Law No. 89-FZ of June 24, 1998 "On Production and Consumption Wastes" (hereinafter referred to as Law No. 89-FZ), namely Article 23 of the law, establishes that payment for waste disposal is charged from individual entrepreneurs and legal entities in accordance with with the legislation of the Russian Federation. The regulations in accordance with which the payment for the negative impact on the environment is calculated were mentioned above, in particular, Procedure No. 632.

Attention should be paid to the decision of the Constitutional Court of the Russian Federation of March 5, 2013 No. 5-P "On the case of checking the constitutionality of Article 16 of the Federal Law "On Environmental Protection" and the decree of the Government of the Russian Federation "On approval of the procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, other types of harmful effects" in connection with the complaint of Topol Limited Liability Company (hereinafter referred to as Resolution No. 5-P).

Clause 1.1 of Decree No. 5-P states that the applicant in the case of Topol LLC (hereinafter referred to as the Applicant), on the basis of a license, collects, transports and disposes of solid domestic waste (hereinafter referred to as MSW) received from third-party organizations and individual entrepreneurs in accordance with civil law agreements concluded with them, as well as waste generated as a result of his own activities.

By the decision of the Arbitration Court, the Second Arbitration Court of Appeal and the decision of the Federal Arbitration Court of the Volga-Vyatka District, adopted in 2011, the claim of the Department of the Federal Service for Supervision in the Sphere of Natural Resources for the recovery of fees from the Applicant for the negative impact on the environment was fully satisfied. The courts justified their decision by the fact that the Applicant, under the concluded agreements, assumed the obligation to accept from his counterparties and dispose of it at his temporary landfill, which in fact means the transfer of ownership of this waste to him, and therefore the obligation to transfer fees to the budget for waste disposal as a type of negative impact on the environment. Since there is no duly executed document on the approval of waste generation standards and limits on their disposal, the projects of which the Applicant, as a waste disposal company, was obliged to develop, the payment for negative environmental impact should be calculated taking into account a five-fold multiplying factor.

The applicant disputes the constitutionality of Article 16 of Law No. 7-FZ and Resolution No. 632, since he believes that the payment provided for by them in the form of a fee for the disposal of production and consumption waste is not legally established in the sense of Articles 57 and 75 (part 3) of the Constitution of the Russian Federation. In support of his position, the applicant indicates that Article 16 of Law No. 7-FZ establishes the obligation to make payments to the budget for negative environmental impact, but does not determine the recipients of this obligation; Decree No. 632 is not an appropriate regulatory legal act to establish the main elements of a public law payment, including its payers; Thus, in law enforcement practice, including the practice of arbitration courts, in violation of the principles of the rule of law and the equality of citizens before the law, discretion is allowed in determining the subject on which this duty is assigned.

In addition, in the opinion of the Applicant, since the solid domestic waste he disposes of appears as a result of the activities of other persons, he cannot be obliged to pay for the negative impact on the environment caused by these persons (especially since some of his counterparties themselves made appropriate payments to the budget); meanwhile, the current legal regulation, which does not allow, when calculating tariffs for the services of enterprises that collect, transport and dispose of production and consumption waste, to take into account the amounts of payments attributable to them for a negative impact on the environment, actually puts such enterprises on the verge of bankruptcy; the elimination of temporary landfills for waste disposal will lead to the emergence of numerous unauthorized dumps, which in turn will lead to a deterioration in the environmental situation in the region and thus a violation of the right of citizens to a favorable environment.

According to the legal position expressed by the Constitutional Court of the Russian Federation in Ruling No. 284-O, which we mentioned above, within the meaning of Article 16 of Law No. 7-FZ, payment for negative environmental impact is a form of compensation for economic damage from such impact and is charged only from those economic entities whose activities are actually associated with a negative impact on the environmental situation.

Meanwhile, with regard to such a type of negative impact as the disposal of production and consumption waste, the current regulatory and legal regulation does not give an unambiguous answer to the question of what is meant by waste disposal as an object of taxation with a fee for a negative impact on the environment and, accordingly, who is the payer of this payment - an organization, as a result of economic and other activities of which such waste is generated, or a specialized organization directly engaged in their placement, operating on the basis of an appropriate license.

Thus, Law No. 7-FZ refers to entities of economic and other activities as persons obliged to pay for a negative impact on the environment, including waste disposal, and the adopted Procedure No. 632 applies, as follows from its paragraph 1, to enterprises, institutions, organizations, foreign legal entities and individuals engaged in any type of activity on the territory of the Russian Federation related to the use of natural resources.

Article 23 of Law No. 89-FZ provides that a fee for waste disposal is levied from individual entrepreneurs and legal entities in accordance with the legislation of the Russian Federation, that is, it defines the circle of payers as one of the elements of the composition of this payment only in general terms, since the status of a legal entity or the status of an individual entrepreneur has both entities whose economic and other activities are associated with the generation of waste, and entities that carry out entrepreneurial activities in the form of services for the disposal of production and consumption waste. Bearing in mind that this Law No. 89-FZ refers to the placement of production and consumption waste as storage (keeping in waste disposal facilities for the purpose of their subsequent burial, neutralization or use), and burial (isolation of waste not subject to further use in special storage facilities for the purpose of prevention of the ingress of harmful substances into the environment), and the fee is set specifically for the disposal of waste, it is also not possible to determine the responsibility for its introduction directly from the content of these concepts.

Law No. 89-FZ does not answer this question in the part regulating regulation in the field of production and consumption waste management. From the Order of the Ministry of Natural Resources and Ecology of the Russian Federation of February 25, 2010 No. 50 of the Procedure for the development and approval of waste generation standards and limits for their disposal, according to paragraph 2 of which, the limits for waste disposal for small and medium-sized businesses are the amounts of waste actually sent for disposal in accordance with reporting on the generation, use, neutralization, and disposal of waste (with the exception of statistical reporting), it also does not follow clearly and definitely whether the obligations to develop draft standards for waste generation and limits on their disposal apply to those small and medium-sized entities businesses that are engaged in the placement of waste generated as a result of the activities of other persons in specially equipped places or structures (landfills) under contracts for the provision of services (as evidenced by the practice of arbitration courts, including judicial acts, issued In the case of the Applicant, small and medium-sized businesses that generate waste as a result of their economic and other activities are considered to be completely exempt from the obligation to develop draft standards for the generation of waste and limits for their disposal, if they do not carry out activities related to the collection, accumulation , use, neutralization, transportation and disposal of waste).

Therefore, within the meaning of the above norms, the obligations associated with the development of draft standards for the generation of waste and limits for their disposal, imposed on individual entrepreneurs and legal entities, as a result of whose activities such waste is generated, are also not linked to the obligation to pay for their disposal as type of negative impact on the environment.

With regard to legal regulation in the field of tariff setting, in particular, in relation to the activities of housing and communal services organizations, including the operation of facilities used for the disposal (disposal) of solid waste, neither Federal Law of December 30, 2004 No. 210-FZ "On the basics of regulation tariffs of organizations of the communal complex", which provides for the full reimbursement of the specified organizations for the costs associated with the implementation of their production and investment programs, at the expense of funds received from the sale of goods (rendering services) of this organization at the tariffs established for them, nor the Guidelines for the calculation of tariffs and allowances in the field of activity of organizations of the communal complex (approved by the Order of the Ministry of Regional Development of the Russian Federation dated February 15, 2011 No. 47), according to which the formation of financial needs for the purposes of regulating tariffs and surcharges is carried out based on the size of the utility complex predicted by the organization the volume of production of goods and (or) services provided, do not contain a direct indication of the obligation of the organization of the communal complex to pay a fee for the negative impact on the environment, while there are no obstacles to accounting for the costs associated with the payment of this fee in the relevant tariffs.

Despite the fact that the establishment of the formal ownership of the obligation to pay for the negative impact on the environment should be carried out through legal regulation, the regulations of the federal executive authorities do not exclude the solution of this issue within the framework of contractual relations.

So, in the letter of the State Committee of the Russian Federation for Environmental Protection dated January 17, 1997 No. 14-07 / 32 "On the collection of fees for waste disposal" it is explained that organizations that collect and transport solid waste are not users of natural resources, but they can accept assume economic responsibility for making payments for waste disposal at the expense of funds received from organizations that generated waste as a result of their activities. In this case, if the payment for waste disposal is not included in the tariffs, it must be transferred directly to the budget (in 1997 to the environmental fund) by the organization that collects and transports such waste. If this organization has not assumed economic responsibility for making payments for waste disposal, then the organization that generated the waste is obliged to transfer them. At the same time, according to the letter of the Federal Service for Ecological, Technological and Nuclear Supervision No. 14-07/6011 dated October 28, 2008 "On the payment for the placement of production and consumption waste", the person placing the waste is their owner or the person who stores them and (or) disposal in accordance with the final disposal agreement concluded with the owner of the waste (an agreement under which the counterparty assumes all obligations for waste disposal, payment calculation and payment).

At the same time, from an economic point of view, it does not matter in principle which of the parties in the civil law contract that defines relations, including financial ones, regarding the disposal of waste, will be obliged to pay to the budget for the negative impact on the environment - the organization , as a result of economic and other activities of which such waste is generated, or a specialized organization directly disposing of them, since in any case, these organizations, based, among other things, on the type of agreement concluded between them (implying the alienation of waste and, accordingly, the transfer of ownership of them or involving the provision of waste disposal services) may, in order not to act at a loss, include this public law payment in the cost of waste disposal.

As stated in clause 3.3 of Decree No. 5-P, the lack of a unified approach to which of the parties to the legal relationship regarding the disposal of production and consumption waste performs the function of the payer of the payment for the negative impact on the environment has given rise to a rather contradictory practice of administrative and judicial interpretation, mainly inclined to the imposition of an appropriate obligation on those individual entrepreneurs and legal entities whose economic or other activities led to the formation of these wastes. In such conditions, even if there are regulations that allow for the possibility of specifying in the contract as the subject of payment for the negative impact on the environment of a specialized organization that disposes of waste, and the possibility of accounting for this fee in the cost of the services provided by it, the obligation to pay to the budget for the negative The impact on the environment was assigned mainly to the organization - the "producer" of waste, and therefore, the tariff (that is, the amount of civil law payment for waste disposal) did not include the corresponding amount. It is this position that is reflected in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 9, 2008 No. 8672/08, according to which the subject of payment for waste disposal is an individual entrepreneur or legal entity, as a result of whose economic and other activities this waste was generated, while providing him with services for waste disposal by a specialized organization on the basis of a civil law contract does not automatically transfer the burden of paying this payment to it.

A different direction to arbitration practice was given by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2009 No. The environment is precisely a legal entity or an individual entrepreneur, in whose ownership (possession, use) are the objects intended for waste disposal.

Thus, the Supreme Arbitration Court of the Russian Federation, having given an interpretation of the normative provisions applied in a particular case governing relations in the field of production and consumption waste management, carried out an interpretation of the current legislation, as a result of which a number of organizations - nature users whose activities are associated with the generation of waste, were actually excluded from among the payers of the payment for the negative impact on the environment. According to the data at the disposal of the Constitutional Court of the Russian Federation, with the adoption of the decision of the Presidium of the Supreme Arbitration Court dated March 17, 2009 No. 14561/08, the practice of arbitration courts on this issue can be considered established and stable. At the same time, the courts of general jurisdiction still adhere to the position according to which, in particular, the storage of waste not through their specialized placement in specially equipped places does not relieve the enterprise from the obligation stipulated by law to pay for the negative impact on the environment (Ruling of the Supreme Court of the Russian Federation dated November 30, 2010 No. 78-VPR10-33).

In paragraph 4.2 of Resolution 5-P, attention is also paid to the use of a five-fold multiplying factor. It says that Order No. 632 provides for two types of basic standards for fees for emissions, pollutant discharges, waste disposal, and other types of harmful effects:

– within acceptable limits;

– within the established limits (temporarily agreed standards).

At the same time, the rate of payment for above-limit pollution is calculated using a five-fold increasing coefficient (clause 5 of Procedure No. 632). If the nature user does not have a permit for waste disposal, the entire mass of pollutants is accounted for as overlimit (clause 6 of Procedure No. 632). Payments for maximum allowable emissions, discharges of pollutants, waste disposal, levels of harmful effects are made at the expense of the cost of products (works, services), and payments for their excess - at the expense of profit remaining at the disposal of the nature user (clause 7 of Procedure No. 632).

In the legal regulation of the sphere of waste management, as interpreted by law enforcement practice, which imposes the obligation to make this payment on a specialized organization that disposes waste generated as a result of the activities of another organization at its facility, the given regulatory provisions are based on which the taxable base of payment for negative environmental impact, allow the use of a five times multiplier rate as a general rule for a specialized organization.

This is due to the fact that the current legal regulation lacks the necessary certainty as to whether a specialized organization that carries out activities on the basis of a license for the placement of production and consumption waste should develop projects for the formation of waste standards and limits for their placement in cases where it provides services for the placement of waste in specially equipped places, which must meet the special requirements due to their purpose. From Article 12 of Law No. 89-FZ, which establishes these requirements regarding the creation of waste disposal facilities, determining the place of their construction and the size of the land plot for waste disposal based on the estimated period of its operation, it follows that the number of such facilities cannot but be limited, and therefore, strictly linking the possibility of waste disposal at the facility with compliance with the limits established for organizations whose economic and other activities generate waste, would entail the risk of illegal waste disposal and, accordingly, deterioration of the environment.

At the same time, in the absence of a clear regulatory fixation of the ownership of the obligation to pay for the negative impact on the environment, draft standards for the generation of waste and limits for their disposal, developed by a specialized organization and submitted by it to state bodies in the prescribed manner, will most likely relate to only waste generated as a result of its own activities, while the development of draft waste generation standards and limits for their disposal for its counterparties is virtually impossible, given the diversity and number of organizations engaged in economic and other activities that generate waste, the technologies used in this, productions and materials. Since, since 2009, the responsibility for paying a fee for waste disposal is considered to be assigned to a specialized organization, the entire mass of waste placed under a contract at a facility owned by it (with the exception of waste generated as a result of the activities of the specialized organization itself), in law enforcement practice, which proceeds from the interdependence of the payment of this public law payment and the regulation of waste disposal is considered as overlimit. Thus, in essence, the stimulating effect of the multiplying coefficient for the over-limit disposal of production and consumption waste in relation to organizations whose economic and other activities generate waste and which, in the existing system of distribution of public law obligations related to waste disposal, pay for waste disposal are not burdened.

Thus, in the context of the current uncertainty of legal regulation, the application of a five-fold multiplying factor for over-limit disposal of production and consumption waste when establishing the taxable base for fees for negative environmental impact in relation to a specialized organization engaged in the disposal of waste generated as a result of economic and other activities of other organizations, turns this payment from a compensatory environmental payment into an instrument of excessive restriction of the right to free use of one's property for entrepreneurial and other economic activities and property rights not prohibited by law.

So, by Resolution No. 5-P, the provisions of Article 16 of Law No. 7-FZ are recognized as inconsistent with the Constitution of the Russian Federation:

– to the extent that they allow the collection of a public law payment from specialized organizations for the placement in 2009 of waste generated as a result of economic and other activities of other organizations on the basis of civil law agreements, concluding which the parties proceeded from the fact that the introduction payment for the negative impact on the environment is the responsibility of the organization, as a result of economic and other activities of which waste was generated;

- to the extent that, in the system of current legal regulation, due to their uncertainty, they allow the application of a five-fold multiplying factor for over-limit placement of production and consumption waste in relation to a specialized organization in cases where the waste being placed was generated as a result of economic and other activities of other organizations.

Also, Decree No. 5-P states that the Federal Assembly and the Government of the Russian Federation should make changes to the current legal regulation that would provide the incentive function of a five-fold multiplying coefficient for over-limit disposal of production and consumption waste.

Until the necessary changes are made to the legal regulation, the five-fold multiplying factor when calculating the fee for the negative impact on the environment should not be applied to a specialized organization engaged in the disposal of waste generated as a result of the economic and other activities of other organizations, if it did not Abuses related to the determination of the appropriate limits on waste disposal have been committed.

As you know, housing and communal services organizations include managing organizations, homeowners associations, housing and other specialized consumer cooperatives. Their duty in accordance with the law is the maintenance and repair of the common property of an apartment building.

According to paragraph 11 of the Rules for the maintenance of common property in an apartment building, approved by Decree of the Government of the Russian Federation of August 13, 2006 No. 491 (hereinafter referred to as the Rules for the maintenance of common property), such maintenance includes, among other things, the collection and removal of solid household waste, including generated as a result of the activities of organizations and individual entrepreneurs using non-residential (built-in and attached) premises in an apartment building.

If for organizations the generation of waste as a result of their activities is subject to rationing, then rationing is not provided for the housing sector. This, in particular, is stated in the letter of the Ministry of Regional Development of Russia dated March 6, 2009 No. 6177-AD / 14. The letter notes that, in accordance with articles 13, 14 of the Housing Code of the Russian Federation, local governments do not have the authority to establish standards for the generation (accumulation) of household waste and tariffs (prices, rates) for the collection and removal of household waste. According to Article 1 of Law No. 89-FZ, the standard for waste generation determines the established amount of waste of a particular type in the production of a unit of production. These standards cannot be a measure of the amount of waste generated in the housing sector and be used to pay for the maintenance and repair of residential premises.

Collection and removal of solid and liquid household waste, including waste generated as a result of the activities of organizations and individual entrepreneurs using non-residential (built-in and attached) premises in an apartment building in accordance with subparagraph "e" of paragraph 11 of Regulation No. 491, is an integral part of the activities for maintenance of common property. Such activities are potentially competitive and, in accordance with federal law, their cost is not regulated. All components of the payment for the maintenance and repair of common property in an apartment building are established by the general meeting of owners of premises in an apartment building, the management bodies of the HOA, housing or other specialized consumer cooperatives or, in the case specified in paragraph 34 of Regulation No. 491, by the local government as one value . At the same time, the cost of individual works should be indicated only in the list of services and works for the maintenance and repair of common property in an apartment building attached to the apartment building management agreement (paragraph 2 of part 3 of article 162 of the Housing Code of the Russian Federation).

In an earlier letter from the Ministry of Regional Development of Russia dated October 3, 2008 No. 25080-SK / 14, it was also noted that the service for the collection and removal of solid household waste is included in the payment for residential premises and refers to the concept of "maintenance of residential premises". With the consent of the consumer, the cost of waste disposal may be included in the cost of services for the collection and removal of municipal solid waste. An organization providing services for the collection and removal of solid domestic waste has the right to independently regulate relations with organizations that provide services for the disposal of solid domestic waste.

Thus, the collection and removal of municipal solid waste generated in the activities of residents of an apartment building (cooking, packing goods, cleaning and maintenance of equipment and premises, including those intended to service the entire apartment building, etc.), is an integral part of the content of the general apartment building property. This decision was made by the Supreme Court of the Russian Federation in Ruling dated February 21, 2008 No. KAS07-764.

Payments for pollution are calculated in accordance with paragraphs 3 - 6 of Order No. 632. The amount of payments for users of natural resources is determined as the amount of payments for pollution:

- in amounts not exceeding the maximum allowable standards for emissions, discharges of pollutants established for the user of nature;

– within the established limits (emissions, discharges, waste disposal);

- for over-limit pollution of the environment. (In case of pollution of the environment as a result of an accident due to the fault of the user of natural resources, the fee is charged as for above-limit pollution until the development of appropriate instructions).

The planned annual amount of payments (broken down by quarters) is determined by the user of natural resources, approved by the head of the enterprise and the chief accountant and agreed with the territorial body of the Ministry of Environmental Protection and Natural Resources of the Russian Federation within the time limits established by it.

Recall that the payment for environmental pollution in amounts not exceeding the maximum allowable standards for emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects established by the nature user is determined by multiplying the corresponding rates of payment for the amount of these types of pollution and summing the products obtained by types of pollution (clause 3 of Order No. 632).

Payment for pollution of the environment within the established limits is determined by multiplying the relevant payment rates by the difference between limit and maximum allowable emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects and summing up the products obtained by types of pollution (paragraph 4 of Procedure No. 632) .

The payment for above-limit pollution is determined by multiplying the relevant pollution charge rates within the established limits by the excess of the actual mass of emissions, discharges of pollutants, volumes of waste disposal of harmful impact levels above the established limits, summing the products obtained by types of pollution and multiplying these amounts by a five-fold increasing coefficient (clause 5 of Order No. 632).

Note!

If the organization does not have a duly issued permit for the emission, discharge of pollutants, waste disposal, then the entire mass of pollutants will be accounted for as over-limit, which follows from paragraph 6 of Order No. 632. The fee in this case is determined in accordance with paragraph 5 of the Procedure No. 632.

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 were approved by Rostechnadzor Order No. 204 dated April 5, 2007 (hereinafter referred to as Procedure No. 204). The calculation consists of a title page, as well as four sections:

– section 1 "Emissions of harmful substances into the atmospheric air by stationary objects";

- section 2 "Emissions of harmful substances into the air by mobile objects";

- section 3 "Discharges of harmful substances into water bodies";

- section 4 "Disposal of production and consumption waste".

The payer pays separately for mobile objects of negative impact registered on the territory of one municipality (clause 20 of Procedure No. 204).

Mobile objects of negative impact include vehicles, including automobiles, mobile diesel generator sets and other mobile units equipped with engines running on gasoline, diesel fuel, kerosene, liquefied (compressed) petroleum or natural gas.

Since the current version of Order No. 204 does not clarify what should be classified as stationary objects of negative impact, we turned to the inactive version, according to which a stationary object of negative impact was recognized as an object that is firmly connected to the ground, the movement of which is impossible without disproportionate damage to its purpose (that is, real estate), as well as the facility for the disposal of production and consumption waste, rooftop boilers, and so on.

It should be noted that many organizations have both boiler houses and a fairly large fleet of vehicles on their balance sheets, and these facilities, as we found out, are sources of negative impact. Therefore, in the presence of such facilities that have a negative impact on the environment, organizations are required to pay a fee, which we are talking about in the article, as well as submit reports.

The calculation is submitted by the payers in one copy to the territorial bodies of Rostekhnadzor at the location of each production area, mobile object of negative impact, waste disposal facility or at their location if permits are issued in general for an economic entity.

Rostechnadzor letter No. 04-09/1242 dated 4 September 2007 "On payment for negative environmental impact" states that the current regulatory legal acts do not provide for mandatory approval of the submitted fee calculation with Rostechnadzor employees. Refusal to accept the calculation is unacceptable.

Please note that the functions of Rostekhnadzor in terms of limiting the negative technogenic impact in the field of waste management and state environmental review have been transferred to the Federal Service for Supervision of Natural Resources (Rosprirodnadzor), as determined by Decree of the President of the Russian Federation dated June 23, 2010 No. 780 "Issues of the Federal Service for Ecological, Technological and Nuclear Supervision".

The calculation must be submitted no later than the 20th day of the month following the expired reporting quarter. The calculation is presented as part of the title page, the calculation of the amount of payment payable to the budget, and, depending on the types of negative impact on the environment, the payer fills in and includes in his calculation only those sections that he needs.

Letter No. 14-05/6488 dated December 11, 2008 from Rostechnadzor states that the fee is subject to calculation and payment separately at the location of production areas, waste disposal facilities of the payer in the relevant municipalities, as well as separately for mobile facilities registered on the territory of one facility administrative-territorial division (municipal formation).

The place of registration of mobile objects is the place (port) of registry or the place of state registration of the mobile object, and in the absence of such, the place of registration on the territory of the Russian Federation of the owner of the mobile object. With regard to mobile objects, this approach is due to the fact that at present, regulatory legal acts do not establish a procedure for determining the amount of negative impact exerted on a particular territory, depending on the amount of time the corresponding object is moved.

Section 2 of the Calculation is filled in for each municipality in whose territory mobile objects are registered, and submitted to the territorial body of Rostekhnadzor at the location of each mobile object. For the purpose of applying the Order of Rostekhnadzor dated April 5, 2007 No. 204 for vehicles, the location and the place of state registration are the same.

The calculated fee must be paid to the budget no later than the 20th day of the month following the reporting period. A calendar quarter is recognized as a reporting period, which is established by Rostekhnadzor Order No. 557 dated June 8, 2006 "On setting deadlines for payment of fees for negative environmental impact".

Paragraph 9 of Rules No. 632 determines that upon the expiration of the established payment terms, the amounts of payments are collected from users of natural resources without acceptance. By the decision of the Supreme Court of the Russian Federation of February 12, 2003 No. GKPI 03-49, left unchanged by the Ruling of the Supreme Court of the Russian Federation of May 15, 2003 No. KAS 03-167, paragraph 9 of Order No. 632, which provides for an indisputable procedure for collecting fees for negative impact, declared invalid, in connection with which the collection of fees is carried out in court.

Article 8.41 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) provides for liability in the form of an administrative fine for failure to pay within the established time limits for the negative impact on the environment:

for officials - in the amount of three thousand to six thousand rubles;

for legal entities - in the amount of fifty thousand to one hundred thousand rubles.

Note!

In accordance with Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, a decision in a case on an administrative offense cannot be issued after two months from the day the administrative offense was committed, and for violation of the legislation of the Russian Federation on environmental protection after one year from the day the administrative offense was committed. Since the principle of paying for a negative impact on the environment is established by the Federal Law "On Environmental Protection", the statute of limitations for bringing to administrative responsibility under Article 8.41 of the Code of Administrative Offenses of the Russian Federation is 1 year.

In conclusion, I would like to draw your attention to the changes made to the legislation.

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" supplemented the Law on Environmental Protection with Articles 16.1 - 16.5.

Article 16 of the Law on Environmental Protection itself has been reworded.

According to its provisions, 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 (emissions of pollutants);

- discharges of pollutants in the composition of wastewater into water bodies (hereinafter - discharges of pollutants);

– disposal of production and consumption waste.

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.

Payment for the negative impact on the environment is subject to transfer to the budgets of the budgetary system of the Russian Federation in accordance with the budgetary legislation of the Russian Federation.

The specifics of charging fees for pollutant discharges from water disposal organizations and their subscribers are established by the legislation of the Russian Federation in the field of water supply and sanitation.

By virtue of Article 16.1 of the Law on Environmental Protection, legal entities and individual entrepreneurs engaged in economic and (or) other activities on the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, providing negative impact on the environment, with the exception of legal entities and individual entrepreneurs engaged in economic and (or) other activities exclusively at Category IV facilities.

As regards the placement of production and consumption wastes, the persons obliged to pay the fee are legal entities and individual entrepreneurs, in the course of which economic and (or) other activities generated production and consumption wastes.

Peculiarities of accounting for persons obliged to pay for discharges of pollutants through centralized water disposal (sewerage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.2 of the Law on Environmental Protection regulates that the payment base for calculating fees for negative environmental impact is the volume or mass of pollutant emissions, discharges of pollutants, or the volume or mass of production and consumption waste disposed in the reporting period.

The payment base is determined by the persons obliged to pay the fee independently on the basis of data from industrial environmental control.

The payment base is determined by the persons obliged to pay 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 that exceed such standards, emissions and discharges (including accidental), as well as limits for the disposal of production and consumption waste and their excess are taken into account.

Information on the payment base is submitted for the reporting period by the persons obliged to pay the fee to the administrator of budget revenues of the budget system of the Russian Federation as part of the declaration on payment for negative environmental impact.

Features of determining the payment base for persons obliged to pay for the discharge of pollutants through centralized water disposal (sewerage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.3 of the Law on Environmental Protection regulates in detail the procedure for calculating fees for negative environmental impact.

By virtue of Article 16.4 of the Law on Environmental Protection, a fee for pollutant emissions, discharges of pollutants is paid by persons obliged to pay a fee in accordance with the budgetary legislation of the Russian Federation at the location of a stationary source. The payment for the disposal of production and consumption waste is paid by persons obliged to pay the fee at the location of the facility for the disposal of production and consumption waste.

A calendar year is recognized as the reporting period for making payments for negative environmental impact.

Late or incomplete payment of fees for the negative impact on the environment by persons obliged to pay fees entails 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 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 for the negative impact on the environment, starting from the day following the end of the deadline for payment.

The procedure for submitting a declaration on payment for a negative impact on the environment and its form are established by the federal executive body authorized by the Government of the Russian Federation.

Control over the correctness of the calculation of fees for the negative impact on the environment, the completeness and timeliness of its payment is carried out in accordance with Article 16.5 of the Law on Environmental Protection by the federal executive body authorized by the Government of the Russian Federation.

Excessively paid amounts of fees for negative environmental impact are subject to refund at the request of the persons obliged to pay the fee, or offset against the future reporting period. Arrears in payment for negative impact on the environment for the reporting period are subject to payment by persons obliged to pay the payment.

Features of control over the correctness of the calculation of fees for discharges of pollutants through centralized water disposal (sewerage) systems, the completeness and timeliness of its payment are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Among other things, Article 17 of the Law on Environmental Protection has been reworded, it has been specified, it is now clear for which actions and activities the state provides appropriate support and what kind of support it is in principle.

Thus, the state provides support for economic and (or) other activities carried out by legal entities and individual entrepreneurs in order to protect the environment.

State support for economic and (or) other activities for the purpose of environmental protection can be carried out in the following areas:

– assistance in the implementation of investment activities aimed at the introduction of the best available technologies and the implementation of other measures to reduce the negative impact on the environment;

– assistance in the implementation of educational activities in the field of environmental protection and the provision of information support for measures to reduce the negative impact on the environment;

– assistance in the implementation of the use of renewable energy sources, secondary resources, the development of new methods for controlling environmental pollution and the implementation of other effective measures to protect the environment in accordance with the legislation of the Russian Federation.

State support for the implementation of the best available technologies and other measures to reduce the negative impact on the environment can be carried out through:

– provision of tax benefits in the manner prescribed by the legislation of the Russian Federation on taxes and fees;

– granting privileges in relation to payment for negative impact on the environment in accordance with the procedure established by this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it;

– allocation of funds from the federal budget and the budgets of the constituent entities of the Russian Federation in accordance with the budgetary legislation of the Russian Federation.

At the same time, such state support is provided in the implementation of the following activities:

– introduction of the best available technologies;

– design, construction, reconstruction: systems of circulating and drainless water supply; centralized water disposal (sewerage) systems, sewer networks, local (for individual objects of economic and (or) other activities) facilities and devices for wastewater treatment, including drainage water, for the processing of liquid domestic waste and sewage sludge; facilities and installations for capturing and utilizing emitted pollutants, thermal treatment and purification of gases before their release into the atmospheric air, beneficial use of associated petroleum gas;

- installation: equipment for improving fuel combustion modes; equipment for the use, transportation, disposal of production and consumption waste; automated systems, laboratories for monitoring the composition, volume or mass of wastewater; automated systems, laboratories (stationary and mobile) for monitoring the composition of pollutants and the volume or mass of their emissions into the atmospheric air; automated systems, laboratories (stationary and mobile) for monitoring the state of the environment, including components of the natural environment.

Federal laws, laws of the constituent entities of the Russian Federation may establish other measures of state support for economic and (or) other activities carried out for the purpose of protecting the environment at the expense of the federal budget and the budgets of the constituent entities of the Russian Federation.

Pay special attention to the dates of entry into force of all these norms.