Who is obliged to pay
Payment for negative impact on the environment does not apply to taxes. This is a monetary amount calculated on the basis of the company's technological emissions or disposal of waste generated in the work process. Law “On Environmental Protection” No. 7-FZ dated January 10, 2002 regulates the calculation of payments, which are calculated in accordance with the established hazard category of the enterprise.
Government Decree No. 1029 of September 28, 2015 distinguishes four categories according to the degree of harmful impact on nature, of which objects characterized by minimal negative impact belong to the 4th category, and maximum – to the 1st. Rosprirodnadzor assigns a production hazard category to an enterprise.
Basic information ↑
First you need to understand the concept itself. What and when do you need to pay for and what regulatory documents contain provisions on this topic?
Definitions
Environmental payments are an expression that is common among people. The regulations of the Russian Federation mention this name - payment for negative impact on the environment.
The main authority that monitors the fulfillment of the obligation to pay the calculated amounts is Rosprirodnadzor.
These structures monitor whether environmental payments are made on time and whether the necessary reports are submitted on time.
The following types of environmental payments are distinguished:
- amounts that are transferred for emissions of pollutants;
- transfers for waste disposal;
- other payments for negative impact on nature.
So, what is the essence of such a collection? This is a form of compensation for damage caused by emissions, discharges and waste on the territory of the Russian Federation.
The environment is polluted by companies located in the Russian Federation, which operate at stationary facilities, using a mobile source, etc.
Stationary sources include:
- boiler room;
- garage;
- parking;
- welding area;
- treatment plant;
- diesel installation;
- wood processing area, etc.
A mobile source is a company’s transport that operates:
- on diesel fuel;
- kerosene;
- compressed natural or liquefied gas.
Source of release of harmful substances into the environment:
- wastewater from a treatment plant;
- melt water from the plant territory;
- drains from car washing, etc.
Those wastewater that enters the treatment facilities of city enterprises are not sources of pollution. Source of waste generation:
- waste from workers;
- waste generated during the production process;
- marriage, etc.
Who should contribute them?
Let's figure out who pays such sums when the environment is polluted. Payment for damage to the atmosphere, waters and soil is levied on everyone who uses the wealth of nature:
- legal entities;
- individuals;
- foreign companies that have business within Russia;
- persons with individual entrepreneur status.
Payers are companies and individual entrepreneurs in Russia:
- as a result of whose activities air pollution occurs with various substances;
- that discharge harmful substances into water;
- which remove and dispose of waste generated during the production process.
Environmental payments are made by companies:
- who operate at a stationary facility, which harms the environment (in a boiler room, factory);
- whose business involves cars, diesel generators and other movable objects, which negatively affects the state of the atmosphere.
- what industrial waste is stored (rock dump, disposal of household waste).
Legal grounds
The accrual and payment of amounts for environmental protection are regulated by the following documents:
- Regulatory Act No. 89-FZ, approved on June 24, 1998.
- Document dated January 10, 2002 No. 7-FZ.
- By order of Rostechnadzor dated April 5. 2007 No. 204.
- Tariffs are discussed in Resolution No. 632 of August 28, 1992.
- Document No. 344 dated June 12, 2003.
- Legislative act of June 8, 2006 No. 557.
How are environmental pollution charges calculated?
Calculating the payment for the tax assessment is quite complicated. It is influenced by many factors - the amount of emissions, their composition, as well as the individuality of the values taken into account. Therefore, we can only talk about calculations in a review publication in general terms. The key influences on the size of the fee are:
- amount of waste produced;
- achieving set values. For example, there are normative indicators, for which one rate is determined (different depending on the type of waste), and excess indicators, i.e., exceeding permissible standards (for them the calculation rate is significantly higher). Government Decree No. 913 dated September 13, 2016 approved the payment rates for the new tax assessment;
- difference in types of waste according to the degree of danger they pose to the natural environment.
Based on the listed criteria, rates are applied to the main types of harmful substances, as well as coefficients (increasing or decreasing depending on the activity of the enterprise, inflation, the region in which the enterprise is located). The payment amount is calculated by multiplying the waste volume indicators (for each type) by the applied rate and coefficient, then summing all calculated values.
Reporting on “environmental fees”
Advance payments paid during the year at the end of every three months are calculated as ¼ of last year's environmental payment. At the same time, there is no need to additionally fill out the calculation of advance amounts; these forms have not been developed or approved for 2021. You will need to report to Rosprirodnadzor only at the end of 2021.
For 2021 you must submit a declaration of payment for non-contaminated water supply by March 10, 2017 to the Rosprirodnadzor office at the location of the facility that has a negative impact on the environment. The declaration will show the payment base and payment calculation for the year, taking into account all coefficients and rates. The declaration form has not yet been approved.
Payment for negative impact on the environment: postings
In tax accounting, payments for negative impacts on the environment within the framework of regulated standards are included in the structure of material costs (clause 1 of Article 254 of the Tax Code of the Russian Federation). In accounting, the fee for the NVOS is included in the costs of ordinary activities. Since this payment is not a tax, to summarize the costs for it, account 76 “Settlements with various debtors and creditors” is used, and not accounts for settlements with the tax budget.
The accrual of payments within the established standards is reflected in the debit of production accounts (20, 26, 44), above-limit expenses are reflected in the account of other expenses (91), which are not taken into account when calculating income tax (INP). In this case, the resulting difference in amounts will trigger the emergence of a permanent tax liability (PNO).
Postings for payments for tax assessments will be as follows:
| Operation | D/t | K/t |
| A fee has been charged for OS contamination: | ||
| - within the standard | 20, 26, 44 | 76 |
| - above the standard | 91 | 76 |
| Payment made | 76 | 51 |
| Reflection of PNO | 99 | 68/NNP |
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| Natusechka [email hidden] Belarus, Zhodino Wrote 359 messages Write a private message Reputation: | #131[917742] March 24, 2021, 07:57 pm |
Lanochka wrote:
Dear forum users!!!! The special vehicle enterprise sent an invoice for waste disposal tax, posting D26(44)K 60????
- I’m also interested, maybe someone can tell me? there it is highlighted in two lines: 1. management of solid municipal waste, 2. tax on waste disposal (environmental)
I want to draw the moderator's attention to this message because:Notification is being sent...
| Wanda Tremey [email hidden] Belarus, Belarus Wrote 3635 messages Write a private message Reputation: 597 | #132[917821] March 26, 2021, 12:34 |
Natusechka wrote:
Lanochka wrote:
Dear forum users!!!! The special vehicle enterprise sent an invoice for waste disposal tax, posting D26(44)K 60????
- I’m also interested, maybe someone can tell me? there are highlighted in two lines: 1. management of municipal solid waste, 2. waste disposal tax (environmental) 26 (44) - 68 (waste disposal tax) 68 - 60 tax refund 26 (44) - 60 waste removal services
I want to draw the moderator's attention to this message because:Notification is being sent...
| Natusechka [email hidden] Belarus, Zhodino Wrote 359 messages Write a private message Reputation: | #133[918063] March 27, 2021, 5:08 pm |
Wanda Tremey wrote:
Natusechka wrote:
Lanochka wrote:
Dear forum users!!!! The special vehicle enterprise sent an invoice for waste disposal tax, posting D26(44)K 60????
- I’m also interested, maybe someone can tell me? there are highlighted in two lines 1. management of municipal solid waste, 2. waste disposal tax (environmental) 26 (44) - 68 (waste disposal tax) 68 - 60 tax refund 26 (44) - 60 waste removal services thank you +
I want to draw the moderator's attention to this message because:Notification is being sent...
| bony173 [email hidden] Wrote 796 messages Write a private message Reputation: | #134[932422] August 28, 2021, 2:22 pm |
Notification is being sent...
| Wanda Tremey [email hidden] Belarus, Belarus Wrote 3635 messages Write a private message Reputation: 597 | #135[932440] August 28, 2021, 3:42 pm |
bony173 wrote:
Good afternoon. What postings should be used to reflect sanctions for late payment of environmental tax by waste owners?
99 (fines, penalties) -68 (tax)
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| bony173 [email hidden] Wrote 796 messages Write a private message Reputation: | #136[932441] August 28, 2021, 3:47 pm |
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| Wanda Tremey [email hidden] Belarus, Belarus Wrote 3635 messages Write a private message Reputation: 597 | #137[932450] August 28, 2021, 5:39 pm |
bony173 wrote:
68 - 60 tax refund ?
68-60 60-51 or immediately 68-51
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| bony173 [email hidden] Wrote 796 messages Write a private message Reputation: | #138[932463] August 29, 2021, 9:08 |
Wanda Tremey wrote:
bony173 wrote:
68 - 60 tax refund ?
68-60 60-51 or immediately 68-51 thank you
I want to draw the moderator's attention to this message because:Notification is being sent...
| sovaf [email hidden] Wrote 71 messages Write a private message Reputation: | #139[965829] September 13, 2021, 11:44 |
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| Samfira [email hidden] Wrote 639 messages Write a private message Reputation: | #140[965831] September 13, 2021, 12:05 |
sovaf wrote:
Do only manufacturers or wholesalers pay the environmental tax?
an environmental tax for waste disposal
, unless they are exempt. are exempt: -usn - a single tax for agricultural producers - budgetary ones, if they do not take ownership of the waste of their tenants or anyone else - if you generate less than 50 tons of waste per year of similar waste from the population (code 9120400)
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