What taxes are environmental?
In connection with the use of certain natural objects, there is a need to pay a tax fee. Let's take a closer look at the situations in which this happens.
- Transport tax. In 2020, it must be paid if it is proven that the vehicle is harmful to the environment.
- Mineral extraction tax. For example, when extracting natural resources, including coal and oil, which are exhaustible.
- Water tax. In Russia it is paid for introducing an imbalance into the environment when using water resources.
- Fee for the exploitation of aquatic biological resources in Russia, objects of the animal world. This tax is paid if damage to nature is caused as a result of hunting or other types of catching animals.
- Land.
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Procedure for paying taxes for environmental impact
The responsibility for transferring funds to the state budget lies with the management of organizations working in the field of environmental management. In 2020, environmental taxes are also paid by companies that rent equipment that harms the environment.
The calculation of the monetary amount of environmental tax in 2020 is carried out independently by management, based on:
- Decree of the Government of the Russian Federation No. 344 of 2003, June 12.
- Decree of the Government of the Russian Federation No. 632 of 1992. The same document is used when filling out a tax return.
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Deadlines for submitting reports and making payments
Let us remind you about the deadlines for submitting reports and making payments for the environmental fee:
| Term | Form |
| 01.04.2019 | Declaration on the quantity of goods released into circulation on the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods subject to disposal after they have lost their consumer properties, sold for domestic consumption on the territory of the Russian Federation Declaration on the number of goods released into circulation on the territory of the Russian Federation , packaging of goods subject to disposal after they have lost their consumer properties |
| Reporting on compliance with waste disposal standards from the use of goods | |
| Report on recycling facilities and waste collection sites from the use of goods | |
| 15.04.2019 | Calculation of the amount of environmental fees and payment of the amount of environmental fees to the budget of the Russian Federation |
Who pays the garbage fee?
Sometimes the obligation to transfer money for garbage in Russia lies even with those who use the simplified taxation system. Just like filling out a tax return.
The general rule is that garbage fees are charged when consumer and industrial waste is disposed of. Disposal is not just about putting waste into trash cans.
But also maintenance in special facilities for subsequent burial. If a company does only this, it stores waste, but does not dispose of it.
It’s another matter if an entrepreneur conducts business and enters into an agreement with a special waste removal company (operating under a license).
The payment of taxes is then determined by the terms of the agreement. For example, if, according to the contract, ownership of waste belongs to a company, then the environmental fee becomes mandatory.
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General rules for paying environmental fees
The environmental tax in Russia was officially introduced only in 2015 by the law “On Amendments to the Federal Law “On Industrial and Consumption Waste”.
The payers of this fee, provided for in Article 24.5 of the Federal Law of June 24, 1998 N 89-FZ, are organizations and firms that import or produce goods along with packaging that are disposed of after losing their consumer properties.
But the environmental tax in 2020 must be paid only if the company does not fulfill its recycling obligations.
The list of goods and other items subject to disposal after loss of consumer properties in Russia is indicated in the order of the Government of the Russian Federation dated September 24, 2015, number 1886-r.
Calculated coefficients for each type of product and packaging will help you figure out whether a particular entrepreneur should pay tax.
Rates can be found in Decree of the Government of the Russian Federation dated 04/09/2016 N 284.
Therefore, it is important to remember a few rules.
- If a company produces the goods indicated in the list, then it can dispose of them independently.
- Or you can use the services of a third party.
- But in 2020 you will have to pay an environmental tax if the required amount of waste has not been disposed of.
It is assumed that importers and manufacturers themselves will report on issues of compliance with standards or deviations from them. But so far there is no single form with which this could be done.
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Who must report on environmental fees in 2020
Manufacturers and importers of 54 groups of goods and packaging must report on environmental fees for 2020.
It is important that the following must also be reported for environmental collection:
- Manufacturers who package their products in packaging that is subject to recycling, for example, a bakery that wraps croissants in paper bags (you need to account for the packaging);
- importers who import products in packaging that must be recycled - for example, a company that imports perfume in glass containers (you need to account for the glass containers).
How to calculate taxes for those who do not recycle?
The total amount of environmental tax in 2020 is calculated separately for all types of goods that require disposal. The formula will be like this:
Sometimes the mass of the finished product is substituted into the formula, and sometimes the number of units for which disposal is required.
Recycling standards, together with environmental tax rates, will help you understand which indicator should be used for a particular type of product.
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How to report on environmental fees in 2020?
In January 2020, the Ministry of Natural Resources issued a letter explaining the issue of reporting and payment of fees for 2020. This letter stated, in particular, […] Reporting, declaration and calculation of the amount of environmental fees (in case of failure to achieve recycling standards) in 2020 were submitted for the 2017 reporting year (using recycling standards established for 2017 by order of the Government of the Russian Federation December 4, 2015 N 2491-r). When submitting a declaration in 2020 for the reporting year 2018, it indicates the number of goods released into circulation on the territory of the Russian Federation, packaging of goods sold for domestic consumption on the territory of the Russian Federation for 2020. In 2020, for the reporting year 2020, reporting is compiled on the basis of data on the number of goods released into circulation on the territory of the Russian Federation, packaging of goods sold for domestic consumption on the territory of the Russian Federation for 2020, and recycling standards established for 2018 by Decree N 2971- R. In 2020, for the reporting year 2020, the calculation of the amount of the environmental fee is formed on the basis of data on the number of goods released into circulation on the territory of the Russian Federation, packaging of goods sold for domestic consumption on the territory of the Russian Federation for 2020, using recycling standards established for 2020 Decree No. 2971-r, and environmental fee rates approved by Resolution No. 284 (as amended by Decree of the Government of the Russian Federation of October 31, 2020 No. 1293). We note that the new approach to using in reporting and in calculating the amount of environmental collection of data on goods (packaging of goods), released into circulation on the territory of the Russian Federation, goods sold for domestic consumption on the territory of the Russian Federation for the year preceding the reporting period, has been applied since the reporting period for 2020. To calculate the amount of the environmental fee both for 2020 and for 2020, use the same values of the mass of goods, the mass of packaging of goods put into circulation on the territory of the Russian Federation, sold for domestic consumption on the territory of the Russian Federation for 2020, and payment of environmental the fee for 2020 does not relieve manufacturers of goods and importers of goods from the obligation to pay the environmental fee for 2020 in 2020 if they fail to comply with recycling standards during 2018. Thus, when preparing reports for the 2018 reporting year by manufacturers and importers of goods, associations, as well as calculating the amount of environmental fees (in case of failure to achieve recycling standards), it is necessary to use data from the declaration for 2020 and recycling standards for 2018 established by Decree N 2971- R. […]
The letter dated 02/22/2019 confirmed this interpretation of the provisions of the regulations:
[…] In accordance with paragraph 9 of Decree No. 1417 and paragraph 9 of Regulation No. 1342, the reporting period for submitting declarations and reporting is recognized as a calendar year. Based on clause 5 of Article 2 of the Federal Law of June 3, 2011 No. 107 “On the Calculation of Time,” a calendar year is considered to be the period of time from January 1 to December 31, lasting three hundred sixty-five or three hundred sixty-six (leap year) calendar days. According to paragraph 10 of Resolution No. 1417, the declaration is submitted annually, before April 1 of the year following the reporting period. The rules for collecting environmental fees were approved by Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 “On the procedure for collecting environmental fees.” Thus, in 2020, importers and manufacturers of goods, reporting for 2020, indicate in the declaration, reporting, and calculation of the environmental fee the number of goods released into circulation on the territory of the Russian Federation in 2017, applying waste disposal standards from the use of goods in 2020, established by the order Government of the Russian Federation dated December 28, 2017 No. 2971-r.
Thus, due to the “new approach” to reporting, it is not at all clear how to report in April 2020. If a manufacturer/importer reported last April for goods produced in 2020 and waste from them disposed of in the same 2017, does this mean that they will have to take these indicators into account again and pay twice for the same thing? We are waiting for additional clarification on this issue from Rosprirodnadzor or the Ministry of Natural Resources.
Deadlines and reporting
According to current legislation, environmental tax in 2016 is transferred until the 20th day of the month following the reporting period. And the reporting period itself is a calendar quarter.
As mentioned above, the organization carries out all calculations along with rates independently, depending on the amount of pollution arising due to its activities. The settlement declaration for such payments consists of several parts:
- Starts with the title page, according to the tax code.
- Next comes the total amount that needs to be transferred to the budget.
- Then Section 1. It is devoted to the release of harmful substances into the atmosphere by stationary objects.
- Section 2. The same thing, only for mobile objects.
- Section 3. With information on discharges of pollutants into water bodies.
- Section 4. Dedicated to the disposal of waste from production and consumption.
In the calculation of payment with rates, you should include only those sections that are really necessary for the organization. Depending on the negative impact it has on the environment. For example, there is no need to attach and fill out Section 1 if there are no stationary facilities that emit harmful substances into the environment.
There are several ways to submit a declaration along with rates:
- In electronic form, via telecommunication channels, or on magnetic media.
- On paper. By registered mail with notification, or through a representative of the organization.
In electronic form, declarations and calculations must be in XML format, as the Tax Code of the Russian Federation says.
The declaration may not be submitted electronically if the fee is less than 50 thousand rubles. Otherwise, this requirement must be met.
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Environmental tax: New chapter of the Tax Code of the Russian Federation
Article 1. Taxpayers
1. Taxpayers of environmental tax (hereinafter referred to as taxpayers in this chapter) are organizations and individuals, including individual entrepreneurs, carrying out 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, which, in accordance with the legislation of the Russian Federation in the field of environmental protection, has a negative impact on the environment, recognized as an object of taxation in accordance with paragraph 1 of Article 3 of this chapter of the Code.
When generating waste, with the exception of solid municipal waste, taxpayers of the environmental tax are organizations and individuals, including individual entrepreneurs, during whose economic and (or) other activities waste was generated.
When generating municipal solid waste, regional solid municipal waste management operators and municipal solid waste management operators are recognized as tax payers.
2. Organizations and individuals, including individual entrepreneurs, are not tax payers:
- carrying out economic and (or) other activities exclusively on objects of category IV1, subject to confirmation of this category with an appropriate certificate of registration of the object that has a negative impact on the environment in the established manner;
— as a result of economic and (or) other activities, only solid municipal waste is generated.
Article 2. Registration of taxpayers and their registration as a taxpayer of environmental tax.
1. Taxpayers are subject to registration as a taxpayer of environmental tax (hereinafter in this chapter - tax) at the location of the facility that has a negative impact on the environment, within 30 days from the date of its registration with the state in accordance with the legislation of the Russian Federation in field of environmental protection. At the same time, for the purposes of this chapter, the location of an object that has a negative impact on the environment is recognized as the territory of a constituent entity of the Russian Federation.
2. The specifics of registering taxpayers as tax payers are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
Article 3. Object of taxation.
1. The object of taxation, unless otherwise provided by paragraph 2 of this article, is the negative impact on the environment as a result of:
— emissions into the atmospheric air by stationary sources of pollutants included in the list of pollutants2 (hereinafter referred to as emissions of pollutants);
— discharge into water bodies of wastewater containing substances included in the list of pollutants3. (hereinafter referred to as discharges of pollutants);
— generation, storage, burial, accumulation, placement of production and consumption waste of each hazard class.
2. The following is not recognized as an object of taxation:
— negative impact on the environment produced as part of activities financed by budgets of all levels.
— waste disposal at waste disposal sites that do not have a negative impact on the environment, upon confirmation of the elimination of the negative impact on the environment of waste disposal sites in the manner established by the Government of the Russian Federation4.;
- accumulation of waste for the purpose of disposal or neutralization within eleven months from the date of generation of this waste;
Article 3.1. The tax base.
1. The tax base is determined by the taxpayer independently for each object of taxation in accordance with Article 3 of this chapter for each stationary source actually used during the tax period, in relation to each pollutant included in the list of pollutants5, each hazard class of production and consumption waste6.
2. The tax base is defined as:
— volume or mass of emissions of pollutants into the atmospheric air from stationary sources;
- the volume or mass of discharges of pollutants into water bodies that entered the water body as a result of the use of water, and is calculated as the difference between the volume or mass of pollutants contained in wastewater and the volume or mass of these substances contained in water withdrawn for use from the same body of water.
— the volume or mass of production and consumption waste actually generated and disposed of, minus the mass of waste actually used or sent for processing.
The tax base is determined on the basis of data from industrial environmental control carried out in accordance with the legislation of the Russian Federation in the field of environmental protection7:
- for each stationary source actually used during the tax period, in relation to each pollutant included in the list of pollutants in respect of which state regulatory measures in the field of environmental protection are applied, approved by the Government of the Russian Federation8;
— in relation to each waste hazard class.
When determining the tax base, the following are taken into account:
a) the volume or mass of emissions of pollutants, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards;
b) the volume or mass of emissions of pollutants, discharges of pollutants within the limits for emissions and discharges of pollutants and microorganisms (hereinafter referred to as the limits for emissions and discharges);
c) the volume or mass of emissions of pollutants, discharges of pollutants exceeding the standards specified in subparagraph “a” of this paragraph, the limits (including emergency emissions and discharges) specified in subparagraph “b” of this paragraph;
d) limits on the disposal of production and consumption waste and their exceeding.
When calculating tax by taxpayers carrying out economic and (or) other activities at objects of category III9, the volume or mass of emissions of pollutants, discharges of pollutants indicated in the report on the organization and on the results of industrial environmental control are recognized as carried out within the limits of permissible emissions, standards for permissible discharges, with the exception of radioactive substances, highly toxic substances, substances with carcinogenic, mutagenic properties (substances of hazard class I, II)10.
3. When determining the tax base for an object of taxation in respect of which different tax rates are established, the tax base is determined separately for each object of taxation.
Article 4. Tax rates.
1. Tax rates by type of pollutant and hazard class of production and consumption waste are established in the following amounts:
(rubles)
| Name of pollutants | Payment rates for 1 ton of pollutants (production and consumption waste) | ||||
| 2020 | |||||
| I. Payment rates for emissions of pollutants into the air from stationary sources | |||||
| 1. | Nitrogen dioxide | 138,8 | |||
| 2. | Nitrogen oxide | 93,5 | |||
| 3. | Nitric acid | 36,6 | |||
| 4. | Ammonia | 138,8 | |||
| 5. | Ammonium nitrate (ammonium nitrate) | 20 | |||
| 6. | Barium and its salts (in terms of barium) | 1108,1 | |||
| 7. | Benz(a)pyrene | 5472968,7 | |||
| 8. | Boric acid (orthoboric acid) | 275 | |||
| 9. | Vanadium pentoxide | 2736,8 | |||
| 10. | PM10 suspended particles | 93,5 | |||
| 11. | Suspended particles PM2.5 | 182,4 | |||
| 12. | Suspended solids | 36,6 | |||
| 13. | Hydrogen bromide (hydrobromide) | 56,1 | |||
| 14. | Arsenic hydrogen (arsine) | 2736,8 | |||
| 15. | Hydrogen phosphorous (phosphine) | 5473,5 | |||
| 16. | Hydrogen cyanide | 547,4 | |||
| 17. | Sulfur hexafluoride | 0,3 | |||
| 18. | Dialuminum trioxide (in terms of aluminum) | 442,8 | |||
| 19. | Dioxins (polychlorinated dibenzo-p-dioxins and dibenzofurans) in terms of 2,3,7,8-tetrachlorodibenzo-1,4-dioxin | 13400000000 | |||
| ) | |||||
| 20. | Diethylmercury (in terms of mercury) | 18244,1 | |||
| 21. | Ferric trichloride (in terms of iron) | 1369,7 | |||
| 22. | Solid fuel ash | 15,1 | |||
| 23. | TPP fuel oil ash (in terms of vanadium) | 2214 | |||
| 24. | Cadmium and its compounds | 14759,3 | |||
| 25. | Sodium carbonate (disodium carbonate) | 138,8 | |||
| 26. | Terephthalic acid | 5473,5 | |||
| 27. | Cobalt and its compounds (cobalt oxide, cobalt salts in terms of cobalt) | 4428 | |||
| 28. | Nickel, nickel oxide (in terms of nickel) | 5473,5 | |||
| 29. | Nickel soluble salts (in terms of nickel) | 27364,8 | |||
| 30. | Magnesium oxide | 45,4 | |||
| 31. | Manganese and its compounds | 5473,5 | |||
| 32. | Copper, copper oxide, copper sulfate, copper chloride (calculated as copper) | 5473,5 | |||
| 33. | Methane | 108 | |||
| 34. | Methyl mercaptan, ethyl mercaptan | 54729,7 | |||
| 35. | Arsenic and its compounds, except arsenic hydrogen | 1823,6 | |||
| 36. | Ozone | 182,4 | |||
| 37. | Inorganic dust containing silicon dioxide in percentage: | ||||
| above 70 percent | 109,5 | ||||
| 70 - 20 percent | 56,1 | ||||
| below 20 percent | 36,6 | ||||
| 38. | Mercury and its compounds, except diethylmercury | 18244,1 | |||
| 39. | Lead and its compounds, except tetraethyl lead (in terms of lead) | 18244,1 | |||
| 40. | Hydrogen sulfide | 686,2 | |||
| 41. | Carbon disulfide | 1094,7 | |||
| 42. | Sulfuric acid | 45,4 | |||
| 43. | Sulfur dioxide | 45,4 | |||
| 44. | Tellurium dioxide | 10947 | |||
| 45. | Tetraethyl lead | 136824,2 | |||
| 46. | Carbon oxide | 1,6 | |||
| 47. | Phosgene | 1823,6 | |||
| 48. | Phosphoric anhydride (diphosphorus pentoxide) | 109,5 | |||
| 49. | Gaseous fluorides (hydrofluoride, silicon tetrafluoride) (in terms of fluorine) | 1094,7 | |||
| 50. | Solid fluorides | 181,6 | |||
| 51. | Hydrogen fluoride, soluble fluorides | 547,4 | |||
| 52. | Chlorine | 181,6 | |||
| 53. | Hydrogen chloride | 29,9 | |||
| 54. | Chloroprene | 2736,8 | |||
| 55. | Chromium (Cr +6) | 3647,2 | |||
| 56. | Saturated hydrocarbons C1 - C5 (excluding methane) | 108 | |||
| 57. | Saturated hydrocarbons C6 - C10 | 0,1 | |||
| 58. | Saturated hydrocarbons C12 - C19 | 10,8 | |||
| 59. | Cyclohexane | 3,2 | |||
| 60. | Amylenes (mixture of isomers) | 3,2 | |||
| 61. | Butylene | 6,7 | |||
| 62. | 1,3-Butadiene (divinyl) | 6,7 | |||
| 63. | Heptene | 93,5 | |||
| 64. | Propylene | 1,6 | |||
| 65. | Ethylene | 1,6 | |||
| 66. | Alpha methylstyrene | 138,8 | |||
| 67. | Benzene | 56,1 | |||
| 68. | Dimethylbenzene (xylene) (mixture of meta, ortho and para isomers) | 29,9 | |||
| 69. | Isopropylbenzene (cumene) | 392,5 | |||
| 70. | Methylbenzene (toluene) | 9,9 | |||
| 71. | Furniture solvent (AMP-3) (toluene control) | 9,9 | |||
| 72. | 1,3,5-Trimethylbenzene (mesitylene) | 56,1 | |||
| 73. | Phenol | 1823,6 | |||
| 74. | Ethylbenzene | 275 | |||
| 75. | Ethylenebenzene (styrene) | 2736,8 | |||
| 76. | Naphthalene | 1823,6 | |||
| 77. | Bromobenzene | 182,4 | |||
| 78. | 1-Bromoheptane (heptyl bromide) | 547,4 | |||
| 79. | 1-Bromodecane (decyl bromide) | 547,4 | |||
| 80. | 1-Bromo-3-methylbutane (isoamyl bromide) | 547,4 | |||
| 81. | 1-Bromo-2-methylpropane (isobutyl bromide) | 547,4 | |||
| 82. | 1-Bromopentane (amyl bromide) | 547,4 | |||
| 83. | 1-Bromopropane (propyl bromide) | 547,4 | |||
| 84. | 2-Bromopropane (isopropyl bromide) | 547,4 | |||
| 85. | Dichloroethane | 10,8 | |||
| 86. | Dichlorofluoromethane (Freon 21) | 21,6 | |||
| 87. | Difluorochloromethane (Freon 22) | 0,5 | |||
| 88. | 1,2-Dichloropropane | 47,5 | |||
| 89. | Methylene chloride | 2,2 | |||
| 90. | Tetrachlorethylene (perchlorethylene) | 93,5 | |||
| 91. | Tetrafluoroethylene | 13,4 | |||
| 92. | Trichloromethane (chloroform) | 181,6 | |||
| 93. | Trichlorethylene | 10,8 | |||
| 94. | Tribromomethane (bromoform) | 45,4 | |||
| 95. | Carbon tetrachloride (carbon tetrachloride) | 9,9 | |||
| 96. | Chlorobenzene | 56,1 | |||
| 97. | Chloroethane (ethyl chloride) | 29,9 | |||
| 98. | Epichlorohydrin | 29,9 | |||
| 99. | Hydroxymethylbenzene (cresol, mixture of isomers: ortho-, meta-, para-) | 275 | |||
| 100. | Amyl alcohol | 547,4 | |||
| 101. | Butyl alcohol | 56,1 | |||
| 102. | Isobutyl alcohol | 56,1 | |||
| 103. | Isooctyl alcohol | 36,6 | |||
| 104. | Isopropyl alcohol | 9,9 | |||
| 105. | Methyl alcohol | 13,4 | |||
| 106. | Propyl alcohol | 20 | |||
| 107. | Ethanol | 1,1 | |||
| 108. | Cyclohexanol | 93,5 | |||
| 109. | Dimethyl terephthalic acid ester | 547,4 | |||
| 110. | Dinyl (mixture of 25% diphenyl and 75% diphenyl oxide) | 547,4 | |||
| 111. | Diethyl ether | 16 | |||
| 112. | Methylal (dimethoxymethane) | 36,6 | |||
| 113. | Ethylene glycol monoisobutyl ether (butyl cellosolve) | 20 | |||
| 114. | Butyl acrylate (butyl ester of acrylic acid) | 365,8 | |||
| 115. | Butyl acetate | 56,1 | |||
| 116. | Vinyl acetate | 36,6 | |||
| 117. | Methyl acrylate (methylprop-2-enoate) | 442,8 | |||
| 118. | Methyl acetate | 80,1 | |||
| 119. | Ethyl acetate | 56,1 | |||
| 120. | Acrolein | 181,6 | |||
| 121. | Oily aldehyde | 365,8 | |||
| 122. | Acetaldehyde | 547,4 | |||
| 123. | Formaldehyde | 1823,6 | |||
| 124. | Acetone | 16,6 | |||
| 125. | Acetophenone (methyl phenyl ketone) | 1823,6 | |||
| 126. | Methyl ethyl ketone | 56,1 | |||
| 127. | Wood alcohol solvent grade A (acetone ester) (acetone control) | 46,5 | |||
| 128. | Wood alcohol solvent grade E (ether-acetone) (acetone control) | 80,1 | |||
| 129. | Cyclohexanone | 138,8 | |||
| 130. | Maleic anhydride (vapor, aerosol) | 106,8 | |||
| 131. | Acetic anhydride | 181,6 | |||
| 132. | Phthalic anhydride | 56,1 | |||
| 133. | Dimethylformamide | 181,6 | |||
| 134. | Epsilon-caprolactam (hexahydro-2H-azepin-2-one) | 93,5 | |||
| 135. | Acrylic acid (prop-2-enoic acid) | 138,8 | |||
| 136. | Valeric acid | 547,4 | |||
| 137. | Nylon acid | 1094,7 | |||
| 138. | Butyric acid | 547,4 | |||
| 139. | Propionic acid | 365,8 | |||
| 140. | Acetic acid | 93,5 | |||
| 141. | Formic acid | 45,4 | |||
| 142. | Isopropylbenzene hydroperoxide (cumene hydroperoxide) | 365,8 | |||
| 143. | Propylene oxide | 69,4 | |||
| 144. | Ethylene oxide | 181,6 | |||
| 145. | Dimethyl sulfide | 69,4 | |||
| 146. | Aniline | 181,6 | |||
| 147. | Dimethylamine | 1094,7 | |||
| 148. | Triethylamine | 40,1 | |||
| 149. | Nitrobenzene | 686,2 | |||
| 150. | Acrylonitrile | 181,6 | |||
| 151. | N,N1-Dimethylacetamide | 934,5 | |||
| 152. | Toluene diisocyanate | 275 | |||
| 153. | Gasoline (petroleum, low sulfur in terms of carbon) | 3,2 | |||
| 154. | Shale gasoline (in terms of carbon) | 109,5 | |||
| 155. | Kerosene | 6,7 | |||
| 156. | Mineral oil | 45,4 | |||
| 157. | Turpentine | 6,7 | |||
| 158. | Solvent naphtha | 29,9 | |||
| 159. | White Spirit | 6,7 | |||
| II. Fee rates for discharges of pollutants into water bodies | |||||
| 1. | Acrylonitrile (acrylic acid nitrile) | 73553,2 | |||
| 2. | Aluminum | 18388,3 | |||
| 3. | Alkylbenzylpyridinium chloride | 849960 | |||
| 4. | Alkylsulfonates | 1192,3 | |||
| 5. | Ammonium ion | 1190,2 | |||
| 6. | Ammonia | 14711,7 | |||
| 7. | Aniline (aminobenzene, phenylamine) | 5950387,4 | |||
| 8. | Sodium acetate | 1842,3 | |||
| 9. | Acetaldehyde | 1982,9 | |||
| 10. | Acetone (dimethylketone, propanone) | 14711,7 | |||
| 11. | Acetonitrile | 850 | |||
| 12. | Barium | 850 | |||
| 13. | Beryllium | 1983592,8 | |||
| 14. | Benz(a)pyrene | 73553403 | |||
| 15. | Benzene and its homologues | 1473,8 | |||
| 16. | Bor | 43267,4 | |||
| 17. | Boric acid | 43267,4 | |||
| 18. | Bromodichloromethane | 19835,3 | |||
| 19. | Bromide anion | 667,5 | |||
| 20. | Butanol | 19835,3 | |||
| 21. | Butyl acetate | 1982,9 | |||
| 22. | Butyl methacrylate | 735534,3 | |||
| 23. | Vanadium | 735534,3 | |||
| 24. | Vinyl acetate | 73553,2 | |||
| 25. | Vinyl chloride | 74380032 | |||
| 26. | Bismuth | 7355,9 | |||
| 27. | Tungsten | 743800,3 | |||
| 28. | Hexane | 1473,8 | |||
| 29. | Hydrazine hydrate | 1983592,8 | |||
| 30. | Glycerin (propane-1,2,3-triol) | 736,9 | |||
| 31. | Dibromochloromethane | 19835,3 | |||
| 32. | 1,2-Dichloroethane | 7355,9 | |||
| 33. | 1,4-Dihydroxybenzene (hydroquinone) | 735534,3 | |||
| 34. | 2,6-Dimethylaniline | 19835,3 | |||
| 35. | Dimethylamine (N-methylmethanamine) | 147117 | |||
| 36. | Dimethyl mercaptan (dimethyl sulfide) | 73553403 | |||
| 37. | 2,4-Dinitrophenol | 7355340 | |||
| 38. | Dimethylformamide | 1982,9 | |||
| 39. | o-Dimethyl phthalate (dimethylbenzene-1,2-dicarbonate) | 1190,2 | |||
| 40. | 1,2-Dichloropropane | 14711,7 | |||
| 41. | Cis-1,3-dichloropropene | 147117 | |||
| 42. | Trans-1,3-dichloropropene | 73553,2 | |||
| 43. | 2,4-Dichlorophenol (hydroxydichlorobenzene) | 7355340 | |||
| 44. | Dodecylbenzene | 7355340 | |||
| 45. | Dichloromethane (methylene chloride) | 73,7 | |||
| 46. | Iron | 5950,8 | |||
| 47. | Cadmium | 147106,3 | |||
| 48. | Potassium | 16,6 | |||
| 49. | Calcium | 3,2 | |||
| 50. | Caprolactam (hexahydro-2H-azepin-2-one) | 73553,2 | |||
| 51. | Urea (urea) | 9,9 | |||
| 52. | Cobalt | 73553,2 | |||
| 53. | Silicon (silicates) | 73,7 | |||
| 54. | o-Cresol (2-methylphenol) | 198352,8 | |||
| 55. | p-Cresol (4-methylphenol) | 183882,9 | |||
| 56. | Xylene (o-xylene, m-xylene, p-xylene) | 14711,7 | |||
| 57. | Lignin sulfonic acids | 736,9 | |||
| 58. | Lignosulfonates | 736,9 | |||
| 59. | Lithium | 7436,9 | |||
| 60. | Magnesium | 14,9 | |||
| 61. | Manganese | 73553,2 | |||
| 62. | Copper | 735534,3 | |||
| 63. | Methanol (methyl alcohol) | 7355,9 | |||
| 64. | Methyl acrylate (methylprop-2-enoate, acrylic acid methyl ester) | 735534,3 | |||
| 65. | Methanethiol (methyl mercaptan) | 3679260 | |||
| 66. | Methyl acetate | 1982,9 | |||
| 67. | Metol (1-hydroxy-4-(methylamino)benzene) | 991727,3 | |||
| 68. | Molybdenum | 612946,6 | |||
| 69. | Monoethanolamine | 73553,2 | |||
| 70. | Arsenic and its compounds | 14711,7 | |||
| 71. | Sodium | 6,7 | |||
| 72. | Naphthalene | 183882,9 | |||
| 73. | Petroleum products (petroleum) | 14711,7 | |||
| 74. | Nickel | 73553,2 | |||
| 75. | Nitrate anion | 14,9 | |||
| 76. | Nitrite anion | 7439 | |||
| 77. | Nitrobenzene | 73553,2 | |||
| 78. | Tin and its compounds | 5313,6 | |||
| 79. | 1,1,2,2,3-pentachloropropane | 735534,3 | |||
| 80. | Pentachlorophenol | 73553,2 | |||
| 81. | Pyridine | 73553,2 | |||
| 82. | Polyacrylamide | 7436,9 | |||
| 83. | Propanol | 1982,9 | |||
| 84. | Rodanide ion | 5950,8 | |||
| 85. | Rubidium | 7355,9 | |||
| 86. | Mercury and its compounds | 73553403 | |||
| 87. | Lead | 99172,1 | |||
| 88. | Selenium | 297518,4 | |||
| 89. | Silver | 14711,7 | |||
| 90. | Carbon disulfide | 736,9 | |||
| 91. | ASPA (anionic synthetic surfactants) | 1192,3 | |||
| 92. | CSPAS (cationic synthetic surfactants) | 1192,3 | |||
| 93. | NSPAS (non-ionic synthetic surfactants) | 1192,3 | |||
| 94. | Turpentine | 3679,3 | |||
| 95. | Styrene (ethenylbenzene, vinylbenzene) | 7355,9 | |||
| 96. | Strontium | 1488,2 | |||
| 97. | Sulfate anion(s) | 6 | |||
| 98. | Sulfides | 119007,4 | |||
| 99. | Sulfite anion | 313,2 | |||
| 100. | Antimony | 14711,7 | |||
| 101. | Thallium | 7355340 | |||
| 102. | Tellurium | 198352,8 | |||
| 103. | 1,1,1,2-Tetrachloroethane | 73553,2 | |||
| 104. | Tetrachlorethylene (perchlorethylene) | 3676,6 | |||
| 105. | Carbon tetrachloride (carbon tetrachloride) | 735534,3 | |||
| 106. | Tetraethyl lead | 73553403 | |||
| 107. | Thiocarbamide (thiourea) | 736,9 | |||
| 108. | Thiosulfates | 198,3 | |||
| 109. | Titanium | 9916,6 | |||
| 110. | Toluene | 1473,8 | |||
| 111. | Trilon-B (ethylenediaminetetraacetic acid disodium salt) | 1473,8 | |||
| 112. | Triethylamine | 736,9 | |||
| 113. | Trichlorobenzene (sum of isomers) | 735534,3 | |||
| 114. | 1,2,3-Trichloropropane | 147117 | |||
| 115. | 2,4,6-Trichlorophenol | 7355340 | |||
| 116. | Trichlorethylene | 73553,2 | |||
| 117. | Acetic acid | 73553,2 | |||
| 118. | Phenol, hydroxybenzene | 735534,3 | |||
| 119. | Formaldehyde (methanal, formicaldehyde) | 7355,9 | |||
| 120. | Phosphates (by phosphorus) | 3679,3 | |||
| 121. | Fluoride anion | 982,6 | |||
| 122. | Furfural | 73553,2 | |||
| 123. | Free, dissolved chlorine and organochlorine compounds | 73553403 | |||
| 124. | Chlorate anion | 14711,7 | |||
| 125. | Chlorobenzene | 735534,3 | |||
| 126. | Chloroform (trichloromethane) | 147117 | |||
| 127. | Chlorophenols | 7355340 | |||
| 128. | Chloride anion (chlorides) | 2,4 | |||
| 129. | Chromium trivalent | 8499,6 | |||
| 130. | Chromium hexavalent | 29751,8 | |||
| 131. | Cesium | 736,9 | |||
| 132. | Cyanide anion | 14711,7 | |||
| 133. | Cyclohexanol | 735534,3 | |||
| 134. | Zinc | 73553,2 | |||
| 135. | Zirconium | 8499,6 | |||
| 136. | Ethanol | 73553,2 | |||
| 137. | Ethyl acetate | 2976,5 | |||
| 138. | Ethylbenzene | 735534,3 | |||
| 139. | Ethylene glycol (glycol, ethanediol-1,2) | 2942,3 | |||
| 140. | Aldrin (1,2,3,4,10,10-hexachloro-1,4,4a, 5,8,8a-hexahydro-1,4-endoexo-5,8-dimethanonaphthalene) | 73553403 | |||
| 141. | Atrazine (6-chloro-N-ethyl-N'-(1-methylethyl)-1,3,5-triazines-2,4-diamine) | 147106,3 | |||
| 142. | Hexachlorobenzene | 735534,3 | |||
| 143. | Hexachlorocyclohexane (alpha, beta, gamma isomers) | 73553403 | |||
| 144. | 2,4-D (2,4-dichlorophenoxyacetic acid and derivatives) | 7369,2 | |||
| 145. | Dildrin(1,2,3,4,10,10-hexachloro-exo-6,7-epoxy-1,4,4a,5,6,7,8,8a-octahydro-1,4-endo, exo- 5,8-dimethanonaphthalene) | 73553403 | |||
| 146. | Dioxins | 73553403 | |||
| 147. | Captan (3a, 4, 7, 7a-tetrahydro-2-[(trichloromethyl)thio]-1n-isoindole-1,3(2n)-dione) | 991727,3 | |||
| 148. | Karbofos (diethyl (dimethoxyphosphinothionyl)th butanedione) | 73553403 | |||
| 149. | 4,4′-DDT (p,p'-DDT, 4,4′-dichlorodiphenyltrichloromethylethane) | 73553403 | |||
| 150. | 4,4′-DDD (p,p-DDD, 4,4-dichlorodiphenyldichloroethane) | 73553403 | |||
| 151. | Prometrin (2,4-Bis(isopropylamino)-6-methylthio-sim-triazine) | 14711,7 | |||
| 152. | Simazine (6-chloro-N,N'-diethyl-1,3,5-triazine-2,4-diamine) | 367926 | |||
| 153. | Polychlorinated biphenyls (PCB 28, PCB 52, PCB 74, PCB 99, PCB 101, PCB 105, PCB 110, PCB 153, PCB 170) | 73553403 | |||
| 154. | Trifluralin (2,6-dinitro-N, N[-dipropyl-4-(trifluoromethyl)aniline) | 2451780,9 | |||
| 155. | THAN (sodium trichloroacetate, TCA) | 21015,6 | |||
| 156. | Fosalone (O,O-diethyl-(S-2,3-dihydro-6-chloro-2-oxobenzoxazol-3-ylmethyl)-dithiophosphate) | 24517803,7 | |||
| 157. | BOD full | 243 | |||
| 158. | Suspended solids | 977,2 | |||
| 159. | Dry residue | 0,5 | |||
| Note. | The tax rate for discharges of suspended substances is applied using a coefficient defined as the reciprocal of the sum of the permissible increase in the content of suspended substances when discharging wastewater to the background of a reservoir and the background concentration of suspended substances in the water of a water body, adopted when establishing standards for maximum permissible discharges of pollutants. | ||||
| III. Tax rates for the disposal of industrial and consumer waste by their hazard class | |||||
| 1. | Hazard class I waste (extremely hazardous) | 4643,7 | |||
| 2. | Hazard class II waste (highly hazardous) | 1990,2 | |||
| 3. | Hazard class III waste (moderately hazardous) | 1327 | |||
| 4. | Waste of IV hazard class (low-hazard) | 663,2 | |||
| 5. | Hazard class V waste (virtually non-hazardous): | ||||
| mining industry | 1,1 | ||||
| processing industry | 40,1 | ||||
| other | 17,3 | ||||
If the taxpayer does not keep separate records of waste generation, the amount of tax is determined based on the maximum tax rate and a single tax base determined for the entire volume of waste generation.
2. From 2021, the tax rates established in paragraph 1 of this article, taking into account the provisions of paragraphs 3 and 4 of this article, are multiplied by a coefficient that takes into account the actual change (on average per year) in consumer prices for goods (work, services) in the Russian Federation, determined by the federal executive body exercising the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with state statistical reporting data for the second year preceding the year of the tax period.
3. In relation to territories and objects under special protection in accordance with federal laws, the tax rates established by paragraph 1 of this article are applied using an additional coefficient 2.
4. When a taxpayer takes measures to reduce the negative impact on the environment and introduce the best available technologies when calculating tax, the following coefficients are applied to the tax rates established by paragraph 1, taking into account the provisions of paragraph 3 of this article:
coefficient 0:
— in relation to the volume or mass of emissions of pollutants, discharges of pollutants within the limits of technological standards after the implementation of the best available technologies at a facility that has a negative impact on the environment;
- in relation to the volume or mass of production and consumption waste subject to accumulation and actually used from the moment of generation in its own production in accordance with technological regulations or transferred for use within the period provided for by the legislation of the Russian Federation in the field of waste management1;
— when placing waste of the V hazard class of the mining industry by filling artificially created cavities in rocks during the reclamation of land and soil cover (in accordance with the section of the project documentation “List of environmental protection measures” and (or) the technical project for the development of a mineral deposit);
coefficient 0.3 when placing production and consumption waste that was generated in one’s own production, within the established limits for their placement at waste disposal sites owned by the taxpayer by right of ownership or other legal basis and equipped in accordance with established requirements;
coefficient 0.33 when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class II.
coefficient 0.5 when placing waste of IV, V hazard classes, which was generated during the disposal of previously disposed waste from the processing and mining industries;
coefficient 0.67 when placing waste of hazard class III, which was formed during the neutralization of waste of hazard class II;
coefficient 0.49 when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class III;
coefficient 1:
— for the volume or mass of emissions of pollutants, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards;
- for the volume or weight of production and consumption waste placed within the limits for their placement, as well as in accordance with reporting on the generation, use, neutralization and disposal of production and consumption waste, submitted in accordance with the legislation of the Russian Federation in the field of waste management ;
coefficient 25:
— for the volume or mass of emissions of pollutants, discharges of pollutants within the limits of temporarily permitted emissions, temporarily permitted discharges;
- for the volume or weight of production and consumption waste disposed in excess of the established limits for their disposal or specified in the environmental impact statement, as well as in reporting on the generation, use, neutralization and disposal of production and consumption waste, submitted in accordance with legislation of the Russian Federation in the field of waste management;
coefficient 100 - for the volume or weight of emissions of pollutants, discharges of pollutants exceeding the volume or weight established for objects of category I, and also exceeding such volume or weight specified in the environmental impact declaration for objects of category II.
In case of non-compliance with the reduction in the volume or mass of emissions of pollutants, discharges of pollutants within six months after the deadlines determined by the environmental action plan or program for increasing environmental efficiency, the tax calculated for the relevant tax periods for the volume or mass of emissions of pollutants, discharges pollutants that exceed permissible emission standards, permissible discharge standards or technological standards are subject to recalculation using a factor of 100.
Article 5. Tax period.
The tax period for taxes is the calendar year.
Article 6. Procedure for calculating and paying tax. Advance tax payments.
Note
Article 6 of the chapter of the Tax Code of the Russian Federation contains information on the procedure for calculating and paying environmental tax and advance payments. It contains numerous formulas by which it is necessary to calculate the corresponding indicators. In order to simplify the application of the above information, Art. 6 is provided in PDF format.
Article 6 ch. Tax Code of the Russian Federation (in PDF format).
Article 7. The procedure for reducing the amount of tax on expenses associated with the implementation of measures to reduce the negative impact on the environment
1. The taxpayer has the right to reduce the amount of tax calculated for the tax period by the expenses actually incurred in this tax period associated with the implementation of measures to reduce the negative impact on the environment, within the calculated amount of tax separately for each pollutant included in the list of pollutants substances, hazard class of production and consumption waste.
2. For the purposes of this chapter, the costs of implementing measures to reduce the negative impact on the environment are recognized as documented expenses of taxpayers to finance activities provided for by legislation in the field of environmental protection 1 and included in the environmental protection action plan or environmental efficiency improvement program, as well as the costs of implementing measures to ensure the use and utilization of associated petroleum gas.
3. When adjusting the amount of tax, expenses for the implementation of measures to reduce the negative impact on the environment and measures to ensure the use and utilization of associated petroleum gas, actually incurred by the taxpayer, are confirmed by the following documents:
a) plans for reducing emissions and discharges, a project for the beneficial use of associated petroleum gas and reports on the progress of their implementation;
b) agreements with suppliers, contractors, performers for the supply of inventory, performance of work, provision of services, including the purchase of equipment, design, construction, reconstruction of facilities and structures, and payment documents drawn up in the prescribed manner, confirming the fact of payment for the equipment , work and other activities provided for by plans for reducing emissions and discharges, the project for the beneficial use of associated petroleum gas, from the beginning of their implementation;
c) documents confirming the provision of services, performance of work on the design, construction and reconstruction of objects and structures, including acts of acceptance and transfer of fixed assets and their commissioning, acts of acceptance of work (services) performed and certificates of the cost of work performed (services) and costs, invoices;
d) an explanatory note certified by the taxpayer with a breakdown of the amounts of money spent on the implementation of measures to reduce the negative impact on the environment and measures to ensure the use and disposal of associated petroleum gas.
If the taxpayer made an adjustment to the tax amount in the reporting period, calculation of the indicator for covering the costs of implementing projects for the beneficial use of associated petroleum gas, information on the name and details (number, date) of the documents specified in this paragraph (for each of the activities for which the adjustment of the fee or calculation of the cost recovery rate for the implementation of projects for the beneficial use of associated petroleum gas) is indicated in the tax return.
4. The costs specified in paragraph 2 of this article and not taken into account when calculating tax in the tax period may be taken into account in subsequent tax periods, but no more than during the period of implementation of the environmental action plan or environmental efficiency improvement program.
5. The maximum amount of tax deduction cannot exceed 70% of the tax amount calculated for the tax period.
Article 8. Deadlines for payment of tax and advance payments of tax.
1. The amount of tax payable at the end of the tax period is paid no later than March 1 of the year following the tax period.
2. Taxpayers, with the exception of small and medium-sized businesses, pay quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the corresponding quarter of the current tax period, in the amount of one fourth of the amount of tax paid for the previous one year.
Article 9. Tax return.
1. A tax return for environmental tax is submitted to the tax authorities at the location of the organization carrying out a negative impact on the environment within the time limits specified for payment of the tax.
2. Tax return data on the volume of negative impact on the environment must be confirmed by the territorial body authorized in the field of environmental protection.
3. Territorial bodies authorized in the field of environmental protection annually submit to the tax authorities information on the volume of environmental impact for those types of impact for which the taxpayer calculates tax, in the form established by the federal executive body authorized for control and supervision in the region taxes and fees.
Where to submit a report and transfer money?
Currently, according to current legislation, only territorial departments of the Federal Service for Supervision of Natural Resources can receive budget revenues from negative environmental impacts.
In short, this organization is called Rosprirodnadzor. It determines who pays the fees.
Reports are submitted to such territorial bodies only in sealed LLC or stitched and numbered form. The document is submitted to the address where the stationary pollution object is located, as well as where the state registration of the mobile object took place.
A separate payment calculation is submitted for each source of pollution, even if there are several of them. If several pollution facilities are operated on the territory of one facility, payment is reflected for them in the form of a single calculation. But the sheet must be filled out separately for each of the municipal institutions.
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Environmental fee: Where are the funds sent?
Funds received in the form of a fee are used to implement state programs in the form of subsidies for the activities of regional waste management programs. Moreover, priority subsidies are spent on recycling within the framework of regional programs of the same waste that is not disposed of by manufacturers/importers and for which a fee has been paid; secondly, funding is allocated to the construction and reconstruction of waste treatment and disposal facilities.
According to the explanations of the developers who prepared by-laws in this area, in just 2 years of payment of the fee it will be possible to build 24 sorting complexes and 831 technological lines for waste processing, 261 processing complexes for waste reuse, 507 waste collection and collection points.
Subject to the actual implementation of such a financial instrument, the state could quickly update waste disposal and treatment facilities, as well as reduce the number of landfills and waste disposal sites, introduce separate collection, etc. Unfortunately, at the moment in the Russian Federation only 7–8% of waste is sent for recycling or neutralization, the rest is either disposed of in landfills or stored in illegal dumps.
Consult Now
About some features of the calculation
For each pollutant and waste, payment amounts are calculated separately. This also applies to each type of fuel on which mobile objects operate. When calculating the payment for environmental emissions, several factors must be taken into account:
- Additional coefficients 2 and 1.2.
- Ecological significance coefficient for the region.
Emissions also require the determination of several indicators at once:
- Coefficient for suspended solids.
- Additional coefficient 2.
- Ecological significance of the region.
Finally, when the waste fee is calculated, it is based on:
- Coefficient of the location of the facility where waste is disposed.
- Additional coefficient 2.
- Ecological significance.
An inflation factor can be added to all of the above schemes. It is established in the Federal budgets for the next calendar year.
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Environmental tax rates
It also sets tax rates by type of pollutant and hazard class of production and consumption waste.
Tax rates are calculated in rubles per 1 ton of pollutant. For example, the rate for the release of ammonia into the air is 138.8 rubles per 1 ton, and for methane - 108 rubles, hydrogen sulfide - 686.2 rubles. The rates are defined in Article 4 of this chapter.
| Pollutant | Into the air for 1 ton (rub.) | Into water for 1 ton (rub.) |
| Ammonia | 138,8 | 14711,7 |
| Boric acid | 275 | 14711,7 |
| etc |
The following tax rates are determined for waste:
| Waste of hazard class 1 (extremely hazardous) | 4643,7 |
| Waste of hazard class 2 (highly hazardous) | 1990,2 |
| Waste of hazard class 3 (moderately hazardous) | |
| Waste of hazard class 4 (low hazardous) | |
| Waste of hazard class 5 (virtually non-hazardous): | 0 |
| mining industry | 1,1 |
| processing industry | 40,1 |
| other | 17,3 |
Fee calculation and related documents
The regulatory documents that are currently in force do not provide for an additional package of documents to the current reporting. But territorial authorities may put forward their own requirements for the provision of additional papers.
- Documents to confirm the actual use of waste.
- Acceptance acts.
- Waste transfer agreement.
- Regulatory documents, including placement limits, MAP, MPE permits and conclusions.
- Lease agreement, evidence that the premises are owned.
This information is especially important when it comes to large payers. Sometimes only one certificate about the production activities of the enterprise is enough.
Each territorial body has its own rules of cooperation. It is better to find out about this in advance by visiting the relevant office.
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Small and medium enterprises. How do they pay for waste?
According to the law, representatives of small and medium-sized businesses must also prepare a report on the use of goods and waste.
And then, in accordance with current regulations, carry out disposal. Reports are sent to representatives of territorial bodies of Rosprirodnadzor before January 15 of the year following the reporting period.
At the same time, reporting must be confirmed not only by contracts with third-party organizations, but also by licenses of these organizations.
Otherwise, all documents will simply lose their validity. If documents or confirmation are missing, an increasing factor of up to 0.5 units is applied to the tax.
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Who is exempt from paying environmental fees and reporting?
- Manufacturers of packaging who sell it for packaging products to other manufacturers. For example, a factory that sold paper bags to a confectionery shop.
- Manufacturers and importers of packaging, which is subsequently used for their own needs. For example, a factory that produces or imports boxes to transport parts from one workshop to another.
- Exporters of goods and packaging.
- Companies that independently recycle their goods and packaging in volumes no less than those stipulated for the reporting year are only exempt from paying the environmental fee, but are not exempt from submitting reports on the environmental fee!
Do offices need to pay for waste?
It may seem that the activities of offices have nothing to do with this, since their activities do not affect the environment. But that's not true.
Rosprirodnadzor expects payments to come from any organizations and enterprises. This also applies to those involved in the so-called office business.
After all, consumer waste is always generated, including waste incandescent or fluorescent lamps, garbage, cartridges from office equipment, and so on.
But we must take into account that the environmental fee must be paid by the person to whom the waste belongs. And here everything is again determined by how the agreement is concluded with the organization that removes the garbage.
If it is owned by an organization, it pays tax. If not, then those who carry out the export must pay.
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Who will pay the environmental tax?
Taxpayers of the environmental tax will be organizations and individuals, including individual entrepreneurs, who conduct business activities that have a negative impact on the environment.
As a result of their activities, waste is generated, which is divided into 2 types:
- Waste itself (3 types),
- Solid municipal waste.
The environmental tax for the generation of solid municipal waste will be paid by regional operators for the management of solid and simple municipal waste.
About payments for air pollution from cars
Section 2 of the reporting is completed by those organizations that have mobile sources of pollution. It doesn't matter whether they are owned or rented.
There are no separate emissions limits for vehicles. But there are technical standards for emissions of pollutants into the atmosphere.
When conducting a technical inspection, specialists check whether a particular vehicle meets the specified requirements.
It is prohibited to operate a vehicle if it emits more harmful substances than specified in current regulations. Or a ban is imposed until the violations are eliminated.
The mass of pollutant emissions does not determine the payment standards. The determining factor here is the type of fuel used and its type.
The standards must be multiplied by the amount of fuel that was actually consumed. Primary accounting documents will help to accurately calculate how much fuel was consumed in a particular case. In volumetric units, fuel is taken into account by those who maintain waybills.
But basic payment standards are set separately for a ton of fuel. Liters are converted to tons for those interested in accurate calculations. To do this, multiply the volume of the material by the density.
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Warnings to managers and accountants
If the enterprise generates waste of hazard classes 1-4, then it is necessary to have passports for each of them. This also applies to unsorted household waste. Otherwise, the organization faces a fine for not complying with environmental requirements. The fine reaches 100 thousand rubles.
Material expenses within the approved limits - this is the section in which environmental payments are included in order to correctly calculate income tax. But when calculating the tax, emissions that go beyond the standard should not be taken into account.
Similar rules apply for the single tax on simplified taxation system. Payments for negative environmental impacts can reduce the tax base.
We can say that environmental payments are the same as ordinary tax levies that require reflection in reporting.
But when calculating taxes, they are included only if they are paid for maximum permissible discharges and limits.
Everything else is other expenses that are simply not taken into account for tax purposes. Regulatory authorities may request information on waste if the enterprise operates transport, but no payment is made for it.
If there is no response to the request, there is a risk of a serious fine.
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The procedure for calculating the environmental tax for emissions of pollutants in Belarus has been significantly simplified
What happens if you don't pay the environmental fee?
If an organization obligated to pay an environmental fee does not provide its calculation or does not make payment within the time limits established by law, then the territorial body of Rosprirodnadzor can collect the debt through the court. In this case, as a warning about late or incomplete payment of the environmental fee, the organization is sent a demand for voluntary payment of the debt. If this requirement is not met within 30 calendar days, the debt will be collected in court. In addition, Rosprirodnadzor explains (letter No. AS-10-02-36/156 dated 01/09/2018) that failure to submit or untimely submission of the Declaration, as well as unreliable information in the Declaration, are regarded as concealment, deliberate distortion or untimely reporting of complete and reliable information about sources of environmental pollution and, therefore, are an administrative offense, liability for which is established by Art. 8.5 Code of Administrative Offenses of the Russian Federation. Moreover, the Ministry of Natural Resources has prepared amendments to Article 8.2 of the Administrative Code, according to which the fine for non-payment of the environmental fee is planned to be determined in the amount of double the amount of the environmental fee.
