The NVOS-2019 Declaration, through which the reporting for 2018 is submitted to the Environmental Management Oversight Service, has its own peculiarities of preparation and delivery. Consider what they are.
NVOS 2019 Declaration Form
Declaration on NIE - a document drawn up 1 time at the end of the year. The form of the NIE declaration submitted in 2019 for 2018 was approved by Order of the Ministry of Natural Resources of Russia dated 01.09.2017 No. 3 (Appendix No. 2) and is already familiar to us.
You can see and download the form in the material “The declaration on negative impact on the OS” is ready.
In addition to the title page and the sheet, disaggregated by type of fee and reflecting the process of obtaining from the calculated amount that amount that should be actually paid by the payer or returned to him, the declaration includes sections for calculating fees related to the calculation of payments:
- on atmospheric emissions from stationary sources (section 1);
- on products from the combustion or dispersal of associated gas from oil fields within its permissible volume (Section 1.1) and in excess of this volume (Section 1.2);
- on discharges into water bodies (section 2);
- for the disposal of waste generated at the facilities (section 3) and placed by operators (section 3.1).
Each of the listed sections is filled in if the reporting person has grounds for this.
The rules for filling out a declaration are described in detail in the notes to its form and contain:
- indications of persons required to complete each of the sections;
- sources of information from which specific information is taken;
- a description of the features of the reflection of the data entered in each of the lines (column) of the report;
- calculation formulas;
- the values \u200b\u200bused in the calculation of the coefficients;
- ratios by which it is possible to verify the correctness of entering data into the section.
For more information on the source data involved in calculating the fee for an IEE, read this article.
NIE Fees for Report 2019
The value of the rates used to calculate in 2019 the fee for an NVOS for 2018 is determined by the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 (as amended by the resolution dated June 29, 2018 No. 758).
Rates in this document are divided into 3 groups by type of polluting objects:
- stationary, producing emissions into the atmosphere;
- discharging into water bodies;
- giving production and consumption waste.
For the first 2 types, the rates are given in relation to the name of a specific pollutant, and for waste - with reference to hazard classes. Each rate is shown in 3 of its values \u200b\u200b(separately for each year that forms the period 2016-2018). At the same time, rates at the border of 2016-2017 were significantly increased, while at the border of 2017-2018 they were kept at the same values.
The same decree on territories and objects that are under special protection under federal law prescribes the mandatory application of a coefficient of 2 to the given rates.
NOTE! In 2019, fee rates for 2018 are applied using an additional coefficient of 1.04 (Government Decision dated June 29, 2018 No. 758).
Reporting deadlines for NIE-2019 and features of its submission
Declaration must be submitted to the federal service body responsible for environmental management no later than March 10 of the year following the reporting one (clause 5 of article 16.4 of the Law on Environmental Protection dated 10.01.2002 No. 7-FZ).
NOTE! For a declaration on an IEE, a postponement due to weekends and holidays is not provided. In 2019, March 10 is Sunday. Therefore, you need to report on the eve, that is, no later than March 7, 2019.
The preferred way for the reporting authority to file it is electronic (paragraphs 4, 5 of Appendix No. 1 to Order No. 3 of the Ministry of Natural Resources of Russia dated January 9, 2017). Presentation on paper is allowed, but rather, as an exception for cases when the reporting person:
- no electronic signature;
- there is no technical ability to connect to the Internet;
- the amount of the charge accrued for the previous year does not exceed 25 thousand rubles. (but here, parallel flow of data on an electronic medium is desirable).
A paper declaration is filed with the territorial authority of the federal service supervising the use of natural resources at the place of registration of the facility (or several facilities) in respect of which reporting is made. If the object enters the territory of different constituent entities of the Russian Federation, then different declarations are drawn up (for each of the regions). You can submit a paper report by bringing it to the appropriate authority or sending it by mail (with a notice and an inventory of the attachment).
The date of receipt of the declaration depends on the method of its submission. It will be considered:
- in electronic sending, the date of registration of the report with the receiving authority;
- upon delivery of the paper version brought to the receiving authority - the date of the stamp on receipt;
- when sending by mail, the date contained on the postmark.
Attached to the declaration:
- a list of documents on expenses for reduction of NVOS, giving the right to adjust the size of the fee;
- document confirming the authority of the person signing or presenting the declaration, if this is done by the representative.
Before the expiration of the period defined as the deadline for the submission of the declaration, it is allowed to submit an updated version if errors are independently discovered in the submitted information.
Summary
The declaration of payments for the IEE for 2018 is submitted on the same form that was used for the report for 2016-2017, filling out it according to the same rules. However, payment calculations need to be carried out at changed rates. The reporting body prefers to receive reports electronically. The deadline for its submission is no later than March 7, 2019, since March 10 is a day off.
Pricing and guidelines provide for accounting in tariffs for the treatment, disposal and disposal of municipal solid waste of the estimated entrepreneurial profit of a regulated organization, defined at 5 percent of current costs, taking into account the features established by the selected tariff regulation method, as well as fees for negative environmental impact when disposing of solid municipal waste, the amount of which is determined taking into account the rates of payment for negative environmental impact established by the Government of the Russian Federation of September 13, 2016 N 913.
C) in clause 2, the words “to the standards for payment for atmospheric emissions of pollutants by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption waste, approved by the Government of the Russian Federation dated June 12, 2003 N 344 (hereinafter - the charge for emissions) "replace with words" the rates of fees for negative environmental impact, approved by the decree of the Government of the Russian Federation of September 13, 2016 N 913 "On rates of fees for negative environmental impact and additional factors" (hereinafter - emission charge rates) ";
Environmental protection is one of the important state priorities. Indeed, the negative impact of human activities on nature is enormous, and this must be resisted. For this purpose, the state’s tools are used in the form of laws and by-laws, the action of which is aimed not only at imposing penalties in the form of penalties for environmental pollution, but also stimulating the introduction of non-waste technologies in production, the transition to alternative energy, the use of electric transport, and deep waste processing and quality wastewater treatment.
Procedure for charging environmental impact
In Russia, Federal Law dated 10.01.2002 No. 7-FZ “On Environmental Protection” as amended by No. 358-FZ dated 03.07.2016 is in force. Based on it, a resolution of the Government of the Russian Federation of September 13, 2016 No. 913 was adopted, which established a fee for negative environmental impact for 2016. The introduction of new rates and additional odds starting January 1, 2016. This applies to emissions of pollution into the atmosphere by stationary sources, discharges of harmful substances into water bodies and the disposal of industrial and consumer waste, depending on their hazard class.
Fee charged per ton of harmful substances. In accordance with paragraph 6 of Article 16.3 of Federal Law dated 10.01.2002 No. 7-FZ, for enterprises and entrepreneurs in 2016 there are decreasing factors that encourage businesses to introduce the latest technologies that provide the necessary environmental protection. The Russian Ministry of Natural Resources and Ecology has provided expert estimates showing that due to the benefits provided to enterprises and organizations in 2016, their costs associated with paying for harmful emissions and waste disposal will be reduced by at least one and a half to two times compared with 2015 year.
At the same time, the decree stipulates that for certain territorial entities and objects protected especially in accordance with federal legislation, payment for negative environmental impacts is charged taking into account an additional coefficient of 2.
The amount of the fee for 2016 should be determined based on the results of this period, and may be adjusted and made to the budget no later than March 1, 2017. At the same time, payer enterprises make quarterly advance payments (with the exception of the fourth quarter). Funds must be transferred no later than the 20th day of the month following the current quarter. This procedure does not apply to business entities classified in accordance with the current legislation as small and medium-sized businesses. In this case, full payment is due by March 1, 2017 and no advance payments are made. Those companies that are related to SMEs are included in sME Register . In addition, any enterprises created during 2016 are also exempted from advance quarterly payments.
Reporting payments for negative environmental impacts
The relevant reporting declaration on payment for negative environmental impacts must be submitted by March 10, 2017 (paragraph 4 of Article 16.4 of Federal Law No. 7-FZ). The same paragraph of the law for untimely making the necessary payments provides for both liability of the enterprise in the form of payment of a penalty in the amount of 1/300, but not more than 0.2% of the Bank of Russia discount rate for each day of delay, and administrative liability in the form of fines on official and legal entities in the amount of 3-6 and 50-100 thousand rubles, respectively (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).
The budget classification codes when filling out payment documents in 2016 remain unchanged. At the same time, the standards for allocating payments to the budgets for negative environmental impacts have changed.
New Negative Environmental Impact Rates
In 2016, it is envisaged to transfer 5% of all accrued amounts to the federal budget, 40% to the constituent entities of the Russian Federation, 55% to municipal districts and urban districts, or for cities of federal significance (Moscow and St. Petersburg) - 5% to the federal budget and 95% of this to subjects. Compared to previous periods, the share of funds distributed in favor of territories has significantly increased.
New rates for negative impact on the environment are set for the reporting period of 2016, as well as for 2017 and 2018. Legislative acts that were in force before - government decree dated 12.06.2003 No. 344 and government decree dated 19.11.2014 No. 1219, which determined the standards for harmful emissions into the atmosphere, pollution discharges into water bodies, disposal of industrial and consumer waste, as well as coefficients for him, have lost power and are not used.
Complete list of new dirt pay rates
On September 13, 2019, the Government of the Russian Federation issued Resolution No. 193. It reflects new rates of payment for negative environmental impacts. The coefficients are determined based on the cost of a ton of pollutants.
New values \u200b\u200bwill be applied from 2019. Accordingly, in 2019, it is necessary to focus on these values. The law will help to more carefully regulate the state of nature conservation.
According to the Minister of Natural Resources and Ecology Sergey Donskoy, the new tariffs will not lead to a financial burden on entrepreneurs. On the contrary, rates will help to adjust spending on nature conservation activities.
Pleasing stimulating factors. They will be used if the company is engaged in the disposal of waste and their subsequent disposal.
Legal grounds
On September 13, 2019, Decree of the Government of the Russian Federation No. 193 entered into force. It reflects new rates of payment for negative environmental impacts. In the appendix to the document, various pollutants are identified, for each of which an appropriate size is determined. The law also indicates payment for the disposal of industrial waste in accordance with their classification according to hazard.
If territories and objects are specially protected, an additional factor is applied. It is equal to two.
The procedure for charging fees for the negative impact on the environment has changed.
Previously used standards for:
- emissions
- discharges of pollution;
- waste disposal.
Now they have been replaced by bets. The fee for business entities can be reduced if they carry out activities aimed at reducing the negative impact on air, water and soil. Also, reduction factors can be additionally applied.
The introduction of new rates and additional coefficients is planned from January 1, 2019. Previous documents regulating pollution charges will not apply.
On the basis of Article 16.3 of the Federal Law "On Environmental Protection", the Government of the Russian Federation issued a Resolution in which:
- new rates are being approved that will be applied in calculating pollution charges;
- it is noted that specially protected objects and territories must apply an additional factor equal to two;
- previous documents are invalidated;
- the start date for the application of new rates is set - January 2019.
Bets and Odds
In the second paragraph of the new Decree of the Government of the Russian Federation, a coefficient equal to two is introduced. It applies to those territories that are considered specially protected by federal law. The norm prescribed in it was taken from part 3 of article 16.3 of the Federal Law No. 7-FZ.
The developed draft document was submitted for study to the Ministry of Economic Development at the end of 2019. Conciliation meetings were held for its consideration.
As a result of the study, the project was sent for revision. For example, it was decided to exclude the AOX indicator from the text. After all, lawmakers decided that it can not be considered a pollutant.
The question of when to use coefficient 2 remains controversial. Previously, in accordance with Decree No. 344, its application was more clear.
After all, a regulatory act specified a list of specially protected zones:
- medical and recreational areas;
- resorts
- areas of the Far North;
- areas equated to the Far North;
- Baikal zone;
- areas of environmental disaster.
Part three of Article 16.3 of the Federal Law No. 7-FZ and the second paragraph of Resolution No. 913 have a more vague wording. Therefore, it is possible that payers and regulatory authorities may express disagreement on certain points.
It is worth remembering that the coefficient is applied only in specially protected areas. This should be spelled out in state acts. If the regions or municipal authorities independently establish special protection, then the increase factor will not be applied.
There are no coefficients in the law that would be applied for certain environmental factors.
These include the condition:
- air;
- water;
- the soil.
Also, no additional coefficients are applied for territories of the Far North and identical to them.
Description of new environmental impact charge rates
The amount of payment for the negative impact on nature is set for the period from January 2019 to December 2019. The law does not spell out the need for accepting bets and their subsequent indexation.
The law prescribes a list of substances that can be considered polluting.
They are used in determining pollution:
- atmospheric air by stationary and moving sources;
- surface and groundwater;
- nature when disposing of industrial and consumer waste.
The report when determining the fee is kept at the end of the calendar year. Funds must be paid no later than March 1 of the year following the reporting year.
All individuals who are required to do this are paid quarterly advance payments. This must be done before the 20th day of the new month at the end of the quarter. The payment is 1/4 of the full amount paid last year. The exception is small and medium-sized businesses.
If the debt due to the NVOS is not paid, a penalty is charged. Its size is 1/300 of the rate of the Central Bank of the Russian Federation at the time of payment of the delay. In this case, you can not charge more than 0.2% for each day of non-payment.
The interest is calculated every overdue day, starting from the first day after the end of the allowable period. It is noted in paragraph 3 of Article 16.4 of the Federal Law No. 7-FZ.
Before March 1, individuals who are responsible for paying the fee for an NVSE must prepare estimates, amounts based on government rates and ratios.
If an overpayment is found, then a refund may be made in accordance with the application. It is also allowed to set off the amount in the next period. Arrears need to be repaid immediately.
Fee collection
Organizations are charged for each ton of harmful substances. For some enterprises and entrepreneurs, there are reducing factors that encourage them to introduce new equipment and protect the environment.
It can be concluded if the duties of the employee include storage and sale of inventory items, as well as their transportation, processing and use in the production process.
Learn the value of the current ratio from.
The Ministry of Natural Resources conducted a study and made a forecast. if institutions use preferential terms, then the costs of paying for an IEE will be almost halved than in 2019.
In some areas, an additional factor of 2 is applied. This applies to facilities subject to special protection.
You must pay by March 1, 2019. At the same time, advance payments are to be made every quarter until the 20th day of the month following the reporting period. Advance payment is equal to 1/4 of the amount that was paid last year.
The norm does not apply to small and medium-sized enterprises. They must be paid by March 2019. If the deadlines are violated, Rosprirodnadroz may be held liable.
In accordance with the Order of the Ministry of Finance of the Russian Federation No. 65n, which was published on July 1, 2013, KBC developed for new rates of payment for the NVOS:
| Payment Description | Code |
| Negative impact on the environment | 1 12 01000 01 0000 120 |
| Emissions of stationary objects that pollute the air | 1 12 01010 01 0000 120 |
| Emissions of moving objects that pollute the air | 1 12 01020 01 0000 120 |
| Water pollution | 1 12 01030 01 0000 120 |
| Disposal of industrial and consumer waste | 1 12 01040 01 0000 120 |
| Other ways of environmental pollution | 1 12 01050 01 0000 120 |
| Emissions from flaring or dispersion of petroleum gas | 1 12 01070 01 0000 120 |
Who pays for what base
In 2019, the list of persons who must pay for an IEE is reflected in Article 16.1 of the Federal Law No. 7-FZ.
It notes that payment is made:
- individual entrepreneurs polluting the environment during the course of their activities;
- enterprises harmful to nature;
- institutions that form the waste of consumption and production.
The collection of individual entrepreneurs and legal entities that minimally harm natural resources is not charged.
The payment base according to which the calculation is carried out is reflected in Article 16.2 of the Federal Law No. 7-FZ.
It includes the scope of:
- pollution;
- consumer waste;
- production waste.
They should focus on information:
- environmental production control;
- by the amount of harmful pollution emitted;
- about the permissible dates and amount of production and consumption waste that can be stored, as well as exceeding the value.
In 2019, a base is determined for each stationary source. But it is important that it is really used in the reporting period.
New rates and rates for environmental impact fees may be pleasing to institutions. After all, they will help reduce costs for such purposes if new technologies for preserving the environment are applied.