How to determine whether an NVOS object belongs to category IV

Since January 10, 2002, the federal law “On Environmental Protection” has been in force in Russia, one of the clauses of which provides for a fee for negative environmental impact (NEI). Every year, enterprises and individual entrepreneurs in our country have many questions about the rules for filing a declaration, payment deadlines and possible penalties. This article will help you obtain comprehensive information on this issue and understand the procedure for filling out all the necessary documentation.

general information

The provisions on the tax for environmental pollution replaced the already outdated law on environmental pollution. This fee is defined by the Constitution as a mandatory public payment and is formally considered a fiscal fee. According to the Tax Code, such contributions are mandatory and do not exempt enterprises from taking environmental protection measures.

In accordance with the Federal Law of January 10, 2002 “On Environmental Protection,” the following types of environmental impact assessments are provided. This:

• pollution of surface and underground water bodies, discharge of pollutants into places where water is collected for the needs of the population;
• toxic emissions into the atmosphere, this applies to stationary objects;
• disposal of solid waste generated during the production process.

The terms and rates of payment are stipulated in the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.

Other types of harmful effects on the environment, such as soil pollution, excess noise, vibration or electromagnetic radiation, are not subject to tax, since there is no way to measure the degree of impact on nature, and therefore there is no standard for determining the required fee. Contributions for atmospheric emissions from mobile objects are also not made, as indicated by letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039 and dated March 10, 2015 No. 12-47/5413. So the organization does not have to pay for existing vehicles.

All issues related to payment and provision of reporting documentation are controlled by the Federal Service for Supervision of Natural Resources of the Russian Federation.

Registration of construction sites as a tax assessment starting from 2021 Order a service

On January 01, 2021, Decree of the Government of the Russian Federation of December 31, 2021 No. 2398 “On approval of criteria for classifying objects that have a negative impact on the environment as objects of categories I, II, III and IV” (hereinafter referred to as the Resolution) came into force.

In 2021, the number of NVOS category III objects was increased.

In particular, category III objects include objects that have a negative impact on the environment during the construction of capital construction projects lasting more than 6 months.

This means that all construction projects that have received permission for a period of more than 6 months are required to register these objects.

Procedure for registering construction projects.

Depending on whether you belong to a particular level of control, you should submit an application for registration:

- regional level of control - to the Department of Natural Resources Management of Moscow, the Ministry of Natural Resources Management of the Moscow Region, etc.

- federal level of control - to the territorial body of Rosprirodnadzor.

An application is made in the personal account of the natural resource user and can be submitted electronically using an electronic digital signature. If there is no digital signature, then it is possible to fill out an application in your personal account and then submit it in paper form.

A template for filling out an application for registration of an NVOS facility can be downloaded here.

Fig.1 Sample application

The initial data for completing the application are information from the project documentation that has passed the examination, namely the volume “List of Environmental Protection Measures” (LMP), as well as data (if any) from statistical reporting forms 2-TP (waste), 2- TP (air), waste movement logs, etc.

Who should register construction projects as an NVOS?

Any legal entity carrying out construction activities at a construction site, in accordance with the conditions specified in the contract.

What is the penalty for failure to register an NVOS?

In accordance with Art. 8.46 of the Code of Administrative Offenses of the Russian Federation provides for a fine for legal entities. face 100 you. rub.

How long does it take to register construction projects?

In accordance with Art. 69.2 Federal Law-7 “On Environmental Protection”, an object must be registered within 6 months from the date of commissioning, taking into account changes, a period of 6 months remains for construction projects, but not from the date of commissioning, but from the moment of commencement construction in accordance with the building permit.

After registration, all construction projects must maintain the reporting of objects of category 3 NVOS.

The full list of environmental reporting for category 3 facilities is described earlier here.

Who is the payer?

NVOS is one of the measures of state control over the level of environmental pollution. According to the Federal Law of January 10, 2002, the established fee must be paid by all organizations, enterprises and institutions whose activities are associated with a negative impact on nature. This list includes domestic and foreign companies, as well as legal entities and individuals. Since 2010, fees for NVOS have also been charged to budgetary organizations that were previously exempt from this responsibility.

Many resource users have questions about the conditions under which an enterprise can be exempt from these contributions. The fee is not transferred only if the production facilities have a hazard category of IV, which means:

• no radioactive emissions are produced;
• the amount of harmful emissions does not exceed ten tons per year;
• The company's activities do not affect the pollution of surface and groundwater.

The degree of danger of an object is determined by Rosprirodnadzor after conducting an appropriate inspection.

Some managers are mistaken that concluding an agreement with an organization engaged in the removal and disposal of waste exempts them from paying tax on the NVOS. The owner (if it is not an office, school, small enterprise, etc.) is in any case obliged to make annual contributions for the negative impact on the environment.

How to determine whether an NVOS object belongs to category IV

Let us remind you that, according to the degree of harm, objects that have a negative impact on the environment are divided into four categories:

• Category I objects - have a significant negative impact on the environment and belong to the areas of application of the best available technologies;
• objects of category II - have a moderate negative impact on the environment;
• objects of category III - have an insignificant negative impact on the environment;
• objects of category IV - have minimal negative impact on the environment.

All legal entities and individual entrepreneurs operating at facilities of categories I-III are required to pay a fee for the negative impact on the environment. And those who work exclusively at category IV facilities are exempt from paying environmental fees (Clause 1, Article 16.1 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”; see “Rosprirodnadzor has revised its position: offices are not needed register with the state in order to receive exemption from environmental payments").

Buy the “Ecologist Module” service for preparing and sending reports to the RPN

According to the Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029, objects of category IV are considered objects where two conditions are simultaneously met:

• the presence at the site of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances of hazard classes I and II, radioactive substances in the emissions;
• the absence of discharges of pollutants in wastewater into centralized drainage systems, other structures and systems for the disposal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.

The question arises: how to determine the hazard class of pollutants? Rosprirodnadzor in a letter dated April 26, 2017 No. AS-09-01-36/8824. answers it this way: in order to determine the hazard class of pollutants, it is necessary to use hygienic standards for atmospheric air quality, which provide hazard classes for pollutants. Such standards, in particular, include “Maximum permissible concentrations (MPC) of pollutants in the atmospheric air of populated areas (GN 2.1.6.3492-17)”, approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated December 22, 2017 No. 165.

Categories of NVOS sources

When delimiting NVOS objects, a number of criteria are taken into account that determine the level of impact of production on nature. The main provisions are stated in Federal Law No. 7 of January 10, 2002, but in 2014 a special commission made significant changes and additions.

According to these regulations, the following conditions are taken into account to classify an enterprise as a certain category:

• level of harmful impact on the environment;
• to what class the industrial facility or production belongs, to what industry;
• hazard class of discharged substances, toxicity level, presence of mutagenic properties in waste;
• classification as a nuclear energy facility.

According to the specified criteria, NEO facilities are divided into four categories, where I means that the source of pollution has a serious impact on the environment, II – moderate NEO, III – insignificant; and IV is the minimum.

Federal Law No. 219 of July 21, 2014 introduced significant changes to the rules for classifying an enterprise into a particular group. For example, research centers, design bureaus, etc. were removed from the Category I list.

Conducting an inventory of sources of non-emission pollutants (emissions, discharges, waste)

In order to obtain information about the sources of emissions, discharges and waste, it is necessary to conduct an inventory and draw up a report on its results. What type of inventory needs to be carried out by an NVOS facility depends on the economic activity of the facility.

Details about inventory

Emission inventory is the process of collecting and further organizing all information received about the sources of emissions at the enterprise, the hazard class of these sources and other parameters, the quantity and composition of emissions of harmful substances into the atmosphere.

On April 26, 2019, a new Procedure for conducting an inventory of emissions of pollutants into the atmospheric air came into force. All the features of this Procedure can be found in Order of the Ministry of Natural Resources of Russia No. 352 dated 08/07/2018 “On approval of the Procedure for conducting an inventory of stationary sources and emissions of harmful (pollutant) substances into the atmospheric air, adjusting its data, documenting and storing data obtained as a result carrying out such inventories and adjustments.”

Waste inventory – recording the amount of waste that is generated as a result of the enterprise’s activities and their calculation.

The need to conduct an inventory of waste disposal sites is confirmed by the Federal Law of June 24, 1998 N 89-FZ (as amended on December 25, 2018, as amended on July 19, 2019) “On Production and Consumption Waste.” In paragraph 2 of Art. 11 states that it is necessary to carry out an inventory of waste disposal sites in accordance with the rules for inventory of waste disposal sites, determined by the federal executive body in the field of environmental protection.

Inventory of discharges – collection and recording of data on pollutants entering water bodies as a result of the enterprise’s activities.

The Decree of the Government of the Russian Federation dated July 13, 2019 N 891 “On approval of the Rules for conducting an inventory of pollutant discharges into the environment” describes in detail the Rules for the inventory of pollutant discharges into the environment. In addition, the document specifies who needs to carry out an inventory of discharges and why.

In this material, we focus on the fact that an inventory is necessary for each object with a negative impact on the environment in order to be registered and assigned to one or another category of environmental impact assessment.

What applies to NVOS objects?

According to the definition prescribed in Federal Law No. 7 of January 10, 2002, environmental pollution facilities are a source (or a combination of them) of harmful effects on the environment located in a separate territory.

Depending on the nature of the location, the following types of objects are distinguished:

1. Stationary ones are industrial pipes, boiler rooms, parking lots, diesel installations, places where metal, wood are processed, paint is processed, wastewater treatment plants are located, etc.
2. Mobile – any enterprise vehicles, including air, water and underwater, all those whose engines run on gasoline, diesel, gas or kerosene.
3. Wastewater discharges are any sources that generate contaminated water as a result of industrial activities and discharge it onto the ground, into a river, lake or sea.
4. Household and industrial waste generated during the operation of the enterprise.

The last point includes many public places, such as administrative buildings, schools, workshops, offices, shops, etc.

Registration

The registration of an organization in the state accounting system is carried out by the territorial Rosprirodnadzor. The tax assessment of the object and the established tax amount will be determined by the regulatory authority itself. The only thing the organization needs to do is fill out an electronic application on the free service of Rosprirodnadzor.

The easiest way to do this is with a certified electronic signature. Together with the application, this data is uploaded to the portal, and all that remains is to wait for confirmation from the territorial authority. If there is no electronic signature, the application is generated using the module where the latest version of the NVOS form is located. The completed document is printed and sent to the controlling organization by mail.

Rosprirodnadzor will register the application, assign it an account number and enter into the register all the data about the source of the NVOS. This is primarily beneficial for enterprises, since if non-payment of special contributions or the fact of concealing the real level of damage to nature is revealed, the organization faces a serious fine.

When do you need to pay?

In paragraph 5 of Art. 16.4 Federal Law No. 7 of January 10, 2002 states that all deductions for negative impacts on the environment must be made once a year (previously once a quarter) no later than the first of March of the year following the reporting year. In 2021, changes were made for large industrial enterprises; it became possible to make an advance payment no later than the 20th; its amount is ¼ of the fee transferred for the previous year. Individual entrepreneurs and small businesses are not affected by this innovation; they pay tax once a year.

Since 2021, the reporting procedure has changed; now the company must draw up a special document in a form approved by the Government of the Russian Federation. The NEI declaration includes several sections; you only need to fill out those that are necessary for the organization. The company must itself calculate the amount of payments, taking into account all possible pollution associated with production. If, for example, the enterprise does not have stationary sources of hazardous waste emissions, then nothing needs to be entered in the first section of the NVOS payment form.

Nuances

• In the case of conducting economic activities in territories that are located at a distance from each other and are not interconnected by a pipeline, railway road, etc., an application is submitted for each object separately;
• In the case of conducting economic activities on the territory of various constituent entities of the Russian Federation, the application is submitted to the territorial body of Rosprirodnadzor or the executive body of the constituent entity of the Russian Federation, taking into account its competence at the location of the present facility at the discretion of the applicant. The location of the object is determined using the public cadastral map of Rosreestr;
• In the event of a reorganization of an enterprise, a change of owner, a transformation of technological processes, a change in the actual location of the facility, or a change in the methods of neutralizing emissions, the accounting information is updated. More details in paragraph 6 of Art. 69.2 of the Federal Law of January 10, 2002 No. 7-FZ.

Information about the performing company

The EcoCentreProject enterprise takes care of filling out the application, checking whether the objects comply with the Hazard Criteria, preparing the documentation necessary for state registration, and approving the application with the supervisory authorities.

The customer saves time, does not incur costs associated with incorrect paperwork, claims lower environmental payments if the hazard category of the facility is downgraded, and is aware of the latest changes in legislation.

We recommend ordering the service on the website. The price of work is calculated individually.

How to find out the required amount?

Every year, new rates and tariffs are calculated, on the basis of which the fee for the NVOS is set. Today, the amount of deductions is prescribed in Decree of the Government of the Russian Federation dated September 13, 2016 No. 913, the data is valid until 2021.

Letter dated June 4, 2007 No. 04-09/673 of the Federal Service for Environmental Supervision contains detailed information on how the NVOS is calculated, as well as on additional coefficients and rates.

You can calculate the final payment amount through the Eco-Expert program, which allows you to optimize the management of the enterprise’s activities and automate the calculations of taxes on the NVOS. There are other programs, including the “NVOS Module,” specially created to simplify the reporting process for organizations, as well as optimize the work of regulatory authorities. You can find it on the official website of Rosprirodnadzor.

When making final calculations, some enterprises are required to take into account an additional coefficient if their economic activities take place in territories specially protected by the state.

NVOS: changes in the declaration and calculation of fees

Sergey Sakun

December 11, 2021 1464
0
Reporting

Changes in 2021

One of the documents that made changes to the procedure for calculating and collecting fees for negative impacts on the environment was Russian Government Decree No. 1904.

In 2019–2020, other documents were published that introduce various changes: an amended declaration form, norms for NVOS facilities, a method for notifying Rosprirodnadzor, new coefficients for calculation formulas, rates.

The changes did not affect those who do not have to report and pay for the NVOS in 2021: the conditions under which the organization had such an obligation were not expanded or narrowed. The algorithm for registering such organizations has not undergone any changes.

Changes in the declaration

Changes to the declaration form were made on December 30, 2021, so those who submitted it in the last two days of the calendar year had time to report on the new form. Those who managed to submit their reports in 2021 using the old form will submit their reports using the new form for the first time in 2021.

The declaration form was approved by Order of the Russian Ministry of Natural Resources dated January 9, 2021 No. 3. The form itself is presented in Appendix No. 2. Changes to the declaration form were made by Order of the Russian Ministry of Natural Resources dated December 30, 2021 No. 899.

Previously, all NVES facilities had to have emission permits, discharge permits, and waste disposal limits. Now the norms depend on the category of the object:

In this regard, the column names in sections 1, 1.1, 1.2 and 2 have been renamed:

1. MDV → NDV, TN.
2. VSV → VRV.
3. VAT → VAT, TN.
4. VSS → HRV.

The declaration has also undergone other changes: in section 3.1, new columns with indicators for calculating the fee for the placement of MSW have appeared, in the calculation of the fee for OKTMO, the names of the lines have changed and new lines have appeared for the fee for the placement of MSW (160-165).

Method for calculating advances

Until 2021, quarterly advance payments were calculated according to one algorithm: 25% of the amount of the tax payment due for the previous year. From January 1, 2021, a taxpayer can choose one of three calculation formats:

1. 25% of the amount of the fee for the NVOS payable for the previous reporting period (taking into account the adjustment of the amount of the fee carried out in accordance with clauses 10 - 12.1 of Article 16.3 No. 7-FZ).
2. 25% of the amount of payment for environmental pollution, based on the volume or mass of emissions and discharges of pollutants within the limits of standards.
3. The amount of payment for environmental impact assessment calculated for the negative impact on the environment in the past quarter based on PEC data using the coefficients established in Art. 16.3 No. 7-FZ.

The chosen method for calculating advance payments must be indicated as part of the declaration of payment for the tax assessment. Persons obligated to make payments indicate the method for determining the advance payment for the year following the reporting period. However, the law does not require submitting a declaration when making an advance.

The new rules were enshrined in Decree of the Government of the Russian Federation No. 1250. The amendments apply to legal relations that arose from January 1, 2020.

Overpayment

Order of Rosprirodnadzor dated July 17, 2020 No. 857 introduced additional rules for crediting overpayments. Now the overpayment can be credited not only to the upcoming reporting period, but also to all subsequent reporting periods.

Coefficients for calculation formulas and fee rates

The fee for negative environmental impact in 2021 is calculated taking into account new coefficients. The changes were made by Decree of the Government of the Russian Federation of March 3, 2021 N 255 (as amended on August 17, 2020).

The following table shows the indexation coefficients for the NVOS fee in 2021.

In 2021, the fee rates established for 2021 apply. In addition to other coefficients, a coefficient of 1.08 will be used.

Separately, the resolution specifies the rate of payment for emissions of pollutants into the atmosphere from stationary sources in relation to coal dust. It is 61 rubles per ton.

In 2021, rates will remain at the same level.

Administrative responsibility

There are no penalties for failure to submit an estimate of the fee for the NVOS or for submission later than the deadline. However, such actions may be regarded as concealment of environmental information.

For concealing or distorting environmental information, the following administrative penalties may be imposed on a taxpayer:

• for citizens - from 500 to 1 thousand rubles;
• for officials - from 3 to 6 thousand rubles;
• for legal entities - from 20 thousand to 80 thousand rubles.

If the taxpayer does not pay the fee for negative impact on the environment within the established time frame, the penalties will be as follows:

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

Sergey Sakun

December 11, 2021 1464
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Declaration submission format

According to the established rules, a report for a certain period must be submitted electronically; the date of submission will be considered the moment of its registration on the Rosprirodnadzor website. In some cases, filling out the NVOS declaration is allowed on paper:

• if the nature user does not have an electronic signature;
• provided that the annual payment does not exceed 25 thousand rubles;
• or the payer does not have access to the Internet.

In such cases, the deadline for acceptance of payment will be considered the moment of submission to the regulatory authorities.

Filling rules

The NVOS declaration form was approved by order of the Russian Ministry of Natural Resources on January 09, 2017. It contains comments and notes describing the procedure. In addition, there are some nuances that must be taken into account by the person responsible for filling it out.

1. In the existing table, only those sections that directly relate to the economic activities of the organization are filled in.
2. If a company has facilities in different regions of the country, each of them draws up its own IEE declaration.
3. All amounts are written with an accuracy of one hundredth; rounding can only be done in accordance with existing rules.
4. All numbers, with the exception of TIN and KPP, are entered in the cells from right to left, starting with the smallest.
5. All sheets must be signed by the person responsible for filling out the NVOS.

Finished documents, bound, numbered, with the seal of the organization and the signature of the head, are submitted to the territorial Office of Rosprirodnadzor. No additional papers are usually required, but in some cases regulatory authorities ask to provide a lease agreement, regulatory documents, waste transfer acts, etc.

NVOS declaration form for 2021

Declaration on NVOS is a document issued once at the end of the year.
The form of the declaration on the NVOS, submitted in 2021 for 2021, was approved by Order of the Ministry of Natural Resources dated December 10, 2020 No. 1043. You can download the new form from ConsultantPlus. To do this, just get a trial demo access to the K+ system. It's free.

The new form is mandatory for use from 01/15/2021. Declaration form from the order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3 as amended. Order No. 899 dated December 30, 2019 has become invalid.

Read here what innovations regarding the declaration under the NVOS came into force on January 15, 2021.

Let's consider the procedure for completing the NVOS declaration for 2021.

In addition to the title page and the sheet, broken down by type of fee and reflecting the process of obtaining from the calculated amount the amount that should actually be paid by the payer or returned to him, the declaration includes sections for calculating fees, dedicated to the calculation of payments:

• on atmospheric emissions from stationary sources (section 1);
• for products from the combustion or dispersion of associated gas from oil fields within the 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 facilities (section 3) and disposed of by operators (section 3.1).

Each of the listed sections is completed if the reporting person has grounds for this.

The rules for filling out the declaration are described in detail in the notes to its form and contain:

• indications of the persons required to fill out each section;
• sources of information from which specific information is taken;
• description of the features of reflecting data entered in each of the lines (columns) of the report;
• calculation formulas;
• the values ​​of the coefficients used in the calculation;
• ratios by which it is possible to check the correctness of data entered into the section.

A sample of filling out a declaration on payment for negative environmental impact for 2021 is available in ConsultantPlus. , having received a free trial demo access to the K+ system:

Read more about the source data involved in calculating the fee for the tax assessment in this article.

Sample

Filling out the NVOS declaration is a rather labor-intensive task that requires employees to have certain knowledge and skills. Today there are special companies that provide such a service. In small companies, this responsibility falls on the shoulders of accountants, since not everyone can afford the position of environmentalist. Today there are special companies that provide such a service. However, there are basic principles that will help you figure out what items the form of payment for the NVOS consists of.

1. Title page: all information about the organization and founders is indicated here:

• Name;
• Full name of the head;
• Contact details;
• TIN and checkpoint;
• organizational and legal form;
• signatures of the manager and accountant.

2. Section 1: data on stationary sources is recorded here, the category of the facility, its name, code and location, as well as the date and number of the issued permit for emissions are indicated.

3. Section 1.1: In addition to the above information, indicators such as calculation methods for associated petroleum gas flaring, production and flaring volumes, process losses and utilization levels are added.

4. Section 1.2: this contains data on payment for harmful emissions into the atmosphere when burning or dispersing APG in volumes exceeding the established norm. The name of the object, location, code, calculation methods and data on production and use are also indicated.

5. Section 2: to be completed by the person responsible for the discharge of waste into wastewater and drainage waters.

6. Section 3: any waste that has a negative impact on the environment (garbage, municipal solid waste, etc.) is indicated here.

7. Section 3.1: All activities involving disposal or disposal of waste are specified.

A specific example of filling out the NVOS can be found in the appendix to the Order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3 “On approval of the Procedure for submitting a declaration on payment for negative impact on the environment and its forms.”

Small business representatives often have questions about point No. 3. If they prove that the organization is not involved in harmful emissions, it will be necessary to contact the territorial body of Rosprirodnadzor to remove the company from the list of payers.

Who must pay the fee for the NVOS?

As indicated at the very beginning, this should be done by business entities that, as a result of the operation of certain objects, cause harm to the environment. This applies to both legal entities and individual entrepreneurs.

In this case, the form of ownership of the operated objects does not matter:

1. If they are transferred to the company under a lease agreement, the company will have to pay for the damage caused;
2. If the relationship between the business entity and the owner of the object is not regulated by agreement, the obligation to make payment lies with the owner.

That is, if the owner has not concluded an agreement, for example, to lease equipment, the operation of which causes harm to the environment, payment for the negative impact on it is collected from him.

This obligation arises for subjects in cases where their activities:

1. Leads to harmful emissions into the atmosphere, causing air pollution;
2. Associated with runoff into water bodies, which because of this are filled with substances dangerous to living organisms;
3. Directly leads to waste disposal.

What is the “Nature User Module”?

Since 2011, Russia has been actively implementing a program to transfer government services into electronic form. Every year more and more departments and structures join the initiative. Since 2012, the Federal Service for Environmental Management has been accepting all reports containing information on waste disposal, as well as on payment of fees for negative environmental impact, mainly in electronic form.

“NVOS Module” is a free program created specifically for the needs of natural resource users. Here, the head of the company or other responsible person can maintain an information base about the volume of negative impact on the environment and include details of the posting documents. The module also allows you to calculate fees for the tax assessment.

The program provides the following reports:

1. Calculation of the payment amount.
2. 2-TP (Waste).
3. Application for registration of an object in the Rosprirodnadzor system.
4. For small and medium-sized businesses, reporting on the generation, use and storage of waste is provided.

Information about the organization and available documents will need to be entered only once, then, as necessary, add data on the economic activities of the enterprise. All reports are generated by the program.

Procedure for payment for NVOS

The calculation is based on the past period.
During the year, the company makes quarterly payments for the NVOS. Payment is due by the 20th day of the month following the billing quarter. During the reporting year, it is carried out three times - in April, July and October. The final payment, as stated at the very beginning, is due before March 1 of the following year.

The calculation is based on the past period. The amount paid for the entire year is divided into four equal parts, the size of which is the advance quarterly payment. The final payment for the tax assessment equalizes the amounts that need to be paid based on the results of calculations and actual payments made.

For example, for 2021, the fee for the NVOS was 140 tr. Accordingly, the advance quarterly payment in 2021 amounted to 140/4 = 35 tr. This is the amount the company transferred in April, July and October 2021. But according to its results, the estimated payment for the NVOS was 165 tr. Accordingly, before March 1, 2021, you need to pay 165-3×35=60 tr.

Features of payment

Before paying the fee, you need to clarify the details of the territorial body of the environmental agency. They are used to fill out payment orders. They indicate the BCC (budget classification code) of the department, since it is the department that administers budget revenues for the NVOS.

It is important to know! Funds are transferred to the account of the municipality in whose territory the operated facility is located.

If the company's branches are located in different municipalities, payment is made to the budget of each of them (Clause 1, Article 16.4 of the Law). Otherwise, it will not be counted and a fine and penalty will be imposed.

Tax Fee Rates for 2021

Tax payment rates for 2021 are the same as in 2018. But only with the mandatory use of a coefficient of 1.08. This is mandatory, the basis is government decree No. 39 dated January 24, 2020.

Payment has been made, what next?

After the obligations to the budget for the negative impact on the environment have been repaid, a declaration of payment for the environmental impact assessment is drawn up. It must be submitted to Rosprirodnadzor no later than March 10.

Consequences of non-payment

Many users of natural resources are interested in the question of where the paid funds go. Since the contribution for the negative impact on the environment is not considered a tax itself, but is a special form of compensation, the amount is distributed in a different way. Part of the amount goes to restore the nature of the region of the country where the economic activity is located. The federal budget receives 20% of the funds, the income of the constituent entities of the Russian Federation - 40% and municipal districts - also 40%.

The legislation provides for administrative liability for failure to make payment within the specified time frame. According to the Code of the Russian Federation of June 22, 2007 “On Administrative Violations,” a fine may be imposed for late payment: for an individual – 3,000–6,000 rubles, for legal entities – from 50,000 to 100,000 rubles.

About checking the information provided in the application

11. The rules do not provide for verification of the accuracy of the information specified in the application. At the same time, in accordance with paragraph 1 of Art. 69 of Law No. 7-FZ, state accounting of NVOS objects is carried out in order to obtain reliable information about such objects.

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According to paragraph 20 of the Rules, the basis for refusal to register objects with the state is the absence in the application of the information specified in paragraph 17 (subparagraphs “a” - “i”, “m”, “n” and “p” of paragraph 5) of the Rules.

During checks, it is often revealed that the coordinates are indicated by the applicant incorrectly (for example, the indication of the NVOS facility as being located in Africa is revealed). On its own initiative, in accordance with clause 39 of the Rules, the territorial body of Rosprirodnadzor or the executive body of a constituent entity of the Russian Federation cannot correct such errors.

Submission of information on the geographic coordinates of sources of negative impact on the environment included in the application for registration of an NVOS facility is a mandatory requirement (subparagraphs “e”, “g” of paragraph 5 of the Rules).

Currently, information about the geographic coordinates of an environmental impact assessment facility specified in the application is verified by means of the state information system for maintaining a register of environmental impact assessment facilities - PTO UONVOS (access to this software is available on the Internet onv.fsrpn.ru).

In this regard, if during the consideration of the application it is revealed that false information has been submitted, such a fact must be considered as a lack of information to be included in the register, and, accordingly, as a basis for refusing to register the NVO object with state registration.

In addition, deliberate distortion of information contained in the application is an administrative offense under Art. 8.5 of the Code of the Russian Federation on Administrative Offences. The Service has repeatedly noted that if a deliberate distortion of information contained in an application is identified, it is necessary to take measures to bring the person who submitted the application to administrative liability.

Taking into account the above, if inaccurate information is identified in the application about the geographical coordinates of sources of negative impact on the environment, the applicant is sent a notification indicating the reasons for the refusal within 5 working days from the date of receipt of the application.

FAQ

Small companies believe that their activities are not covered by the NVOS law, but this is not the case. All enterprises are required to pay contributions to Rosprirodnadzor. During office work, household waste is also generated: garbage, used lamps, computer equipment, paper, etc. But if a company has an agreement with a company involved in waste removal and disposal, then responsibility for harm to the environment passes to it . The same applies to tenants: they have the right not to pay environmental tax if the contract stipulates that payments are made by the owner of the premises.

If the company did not carry out any activities during the reporting period, then the management will need to submit the so-called zero calculation. However, if regulatory authorities discover fraud, a fine will be imposed on the company in accordance with the Code of Administrative Offenses.

The organization is obliged to keep records in the field of waste management. In case of an audit, there must be a special journal; it can be in paper or electronic form. For this purpose, special programs are provided, including the NVOS module. This application can be found on the official website of Rosprirodnadzor. The data storage period is five years. Also, managers must have passports for all waste generated at the enterprise.

Currently, the legislation does not establish a procedure for returning funds in case of overpayment. In this case, you must contact the territorial body of Rosprirodnadzor with all the papers confirming the transfer of funds and a declaration for the NVOS. The organization will reconcile the data, and if the overpayment is confirmed, the funds will be returned.

General requirements

1. Basic information for executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs is posted on the official website of Rosprirodnadzor - section “In Focus”, subsection “Maintaining a state register of NVOS objects and registering them”, the main page of the site with step-by-step instructions for filling applications.

In this regard, it is necessary to direct applicants seeking methodological assistance to the Service’s website.

2. The same subsection contains information for those who should not register NVOS objects due to the lack of objects that meet the Criteria for classifying objects that have a negative impact on the environment as objects of categories I, II, III and IV, approved by the resolution Government of the Russian Federation dated September 28, 2015 No. 1029 (hereinafter referred to as Criteria No. 1029).

In accordance with paragraph 1 of Art. 4.2 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (hereinafter referred to as Law No. 7-FZ), NVOS objects are divided into objects of I, II, III and IV categories in accordance with Criteria No. 1029.

If an object of economic activity does not fall under any of the criteria, then such an object is not subject to an NVOS and is not subject to state registration in accordance with the provisions of Art. 69 of Law No. 7-FZ.

3. In accordance with clause 35 of the Rules for the creation and maintenance of the state register of objects that have a negative impact on the environment, approved by Decree of the Government of the Russian Federation dated June 23, 2016 No. 572 (hereinafter referred to as the Rules), applications can be sent to the territorial bodies of Rosprirodnadzor through mail with a description of the attachment and notification of receipt, along with the possibility of sending it electronically by filling out an electronic application form using GIS.

According to clause 6 of the Rules, the maintenance of the state register is carried out in accordance with unified organizational, methodological, software and technical principles that ensure compatibility and interaction of the state register with other state information systems and information and telecommunication networks, including the infrastructure that ensures the information and technological interaction of information systems, used to provide state and municipal services and perform state and municipal functions in electronic form, ensuring the confidentiality and security of the personal data contained therein and taking into account the requirements of the legislation of the Russian Federation on state secrets or trade secrets.

Accordingly, all actions related to maintaining the state register, including the issuance of a certificate of registration of an NVOS facility with state registration, must be carried out electronically by the territorial bodies of Rosprirodnadzor and the executive authorities of the constituent entities of the Russian Federation using the means of the state register.

At the same time, if applications are received on paper, the territorial body of Rosprirodnadzor sends a copy of the certificate on paper to the legal entity/individual entrepreneur by mail.