The environmental tax is not presented in the Tax Code as a separate type of payment to the budget. It involves charging certain amounts from business entities for causing harm to the environment or for a potential threat to nature. Payments are made in the form of an environmental fee and an NVOS (payment for negative environmental impact).
Environmental payments are controlled by Rosprirodnadzor. This government body is given the authority to develop and approve reporting forms. The environmental tax is regulated by the following legal documents:
- Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ;
- Law of June 24, 1998 No. 89-FZ on consumer and industrial waste;
- Government regulations that establish tariffs and lists of objects subject to environmental payments.
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 2021, 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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Responsibility
Rosprirodnadzor has three months to check the reports. In addition, inspectors monitor compliance with standards and payment of amounts for environmental protection during scheduled and extraordinary inspections. For violation of the requirements of the law on environmental protection from the effects of waste, several types of liability are provided, including criminal liability.
On June 19, 2021, the changes made to the Code of Administrative Offenses by Federal Law dated June 17, 2019 No. 141-FZ came into force.
A new article 6.35 of the Code of Administrative Offenses of the Russian Federation has been introduced on liability for violation of sanitary standards when handling waste (fines for officials - from 30,000 to 40,000 rubles, for companies - from 250,000 to 350,000 rubles).
Another article has also appeared - Article 8.2.1 of the Code of Administrative Offenses of the Russian Federation - on liability for the destruction of the ozone layer (fine for companies - from 250,000 to 400,000 rubles).
New Article 8.5.1 introduces liability for failure to submit or untimely submission of reports on compliance with waste disposal standards (fine - from 70,000 to 150,000 rubles for legal entities), and the norms of Article 8.41.1 of the Code of Administrative Offenses of the Russian Federation - liability for failure to pay a fee that must be paid by non-members recycling waste independently. If the environmental fee for 2021 is not paid, the fine is equal to twice the amount of the fee, but not less than 250,000 rubles.
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. And also the environmental tax in 2021 is paid by companies renting equipment that harms the environment.
The calculation of the monetary amount of environmental tax in 2021 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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How will filling out the declaration change?
The commented resolution clarifies the procedure for drawing up a declaration. According to the changes, when filling out reports, goods that are exported from the Russian Federation, as well as the packaging of such goods, are not taken into account.
In addition, it is stipulated that manufacturers of goods submit a declaration regarding:
- goods produced on the territory of the Russian Federation;
- packaging of goods produced in the Russian Federation.
Importers report on:
- goods imported from EAEU member states;
- goods imported from third countries to the Russian Federation and undergone appropriate customs operations;
- packaging of goods imported from EAEU member states;
- packaging of goods imported from third countries to the Russian Federation and undergone appropriate customs operations.
In this case, reusable packaging of goods is declared as a product.
Manufacturers include in the declaration information on the quantity of goods (packaging of goods) on the basis of primary accounting documents, shipping documents, and importers - on the basis of customs documents and shipping documents. The quantity of goods, packaging of goods is indicated for each name of product, packaging of goods in kilograms with an accuracy of one kilogram.
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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How to meet recycling standards
According to the Industrial Waste Law, there are three ways to achieve the standards:
- Self-disposal: in order to organize the process of recycling obsolete goods, you must obtain a permit for waste management activities (if you are dealing with waste of hazard classes I-IV), organize a collection site, purchase the necessary equipment, prepare the facility for its placement and establish technological processes;
- Agreement with an intermediary company: to submit reports on compliance with standards, you must attach an agreement with a specialized company and a copy of its license for waste management (if you are disposing of waste of I-IV hazard classes);
- Joining the association of manufacturers and importers: the union of importers and manufacturers is responsible for compliance with standards. In case of non-compliance with the standards by the association, the costs fall on each of its members).
Interesting: if the recycling standard for last year is exceeded, then the percentage for the current year can be reduced to the extent that the standard was exceeded for the previous year. (More details in clause 13, article 24.2 of the Law on Industrial Waste).
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 2021 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 the environmental tax will have to be paid in 2021 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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Environmental payments in 2021: who pays
The essence of the environmental fee is revealed in Art. 24.5 of Law No. 89-FZ. It represents a source of non-tax revenues to the budget. The group of its payers includes:
- manufacturers of commercial products and packaging;
- importers of commercial products, packaging materials.
Such environmental payments in 2021 can be made by both legal entities and individual entrepreneurs. The main criterion for dividing business entities into payers and non-payers is the presence of a specific product or packaging material in the list approved by the Government of the Russian Federation (Government Order No. 2970-r dated December 28, 2017 has been in effect since January 2018). The fee is charged in relation to groups of products and packaging that require disposal after the end of their service life. Those who complete disposal themselves in compliance with the required standards do not need to pay a fee.
The tax for environmental pollution (fee for environmental pollution) is established by Art. Law No. 7-FZ. Legal entities and individual entrepreneurs are required to pay it if they have facilities that pollute air or water resources. Payment is also required when disposing of industrial and household waste. Persons who carry out activities only with objects of the fourth - lowest hazard group - do not belong to the category of payers.
Payments for environmental pollution are calculated at the rates set forth in Government Decree No. 913 dated September 13, 2016. When calculating fees for environmental pollution, it is necessary to take into account that emissions from vehicles are not considered subject to environmental fees. Payments are made quarterly by advance transfers, the total amount of obligations is displayed once a year. Advance payments are equal to 25% of the annual tax payment amount for the previous period.
How to calculate taxes for those who do not recycle?
The total amount of environmental tax in 2021 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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Formula and calculation of environmental tax
The payment amount is calculated using the formula.
It is necessary to multiply the environmental fee rate by the mass of recycled goods and the recycling standard. The fee rates and standards are approved by government decree and order for each product group. At the same time, for some goods the standard may be zero, so the manufacturer will not pay anything. This applies, in particular, to textile goods, carpets, and clothing.
The Ministry of Finance is working to systematize non-tax payments from the beginning. Initially, the ministry intended to create a separate law for them, but later it was decided to define fees that are of a tax nature and transfer them to the Tax Code. For payments that are not of a tax nature, a separate law is still possible, defining the rules for their regulation, indexation and the introduction of new duties.
As the head of the business association “Opora Rossii” Alexander Kalinin said, there still needs to be a “thorough discussion” on the transfer of the environmental fee into a tax. According to him, business does not have a developed position on this issue.
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Alexander Kalinin also noted that the inclusion of payments in the Tax Code implies their stricter regulation.
Earlier, the head of the Russian Union of Industrialists and Entrepreneurs, Alexander Shokhin, stated that if the fees are entered into the Tax Code, they will be subject to criminal liability for non-payment. He noted that it would be more convenient for business if a directly applicable law was created for non-tax payments without including fees in the Tax Code.
The main goal of the reform of non-tax payments is to make it more difficult for them to appear. Now departments themselves can introduce new fees and index them at their discretion. After the appearance of the law on non-tax payments and the inclusion of part of the fees in the Tax Code, this can only be done through amendments to the legislation.
At the same time, the inclusion in the Tax Code of some payments of a tax nature will make the merchants themselves more responsible, since sanctions for non-payment will be stricter.
Environmental fee
is a fee for the disposal of individual goods, which is levied on enterprises that produce or import products, but are not able to dispose of them themselves. The goods for which a fee must be paid are specified in the relevant government decree.
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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Related reporting
As mentioned earlier, the manufacturer also needs to take care of reporting. It is sent no later than April 1 of the current year. The following reporting will be required:
- Declaration of the volume of products produced. It must indicate the volume of manufactured or imported products, as well as packaging.
- Report on the implementation of processing standards. If some of the goods have been disposed of, Rosprirodnadzor must also be notified about this.
Reporting can be transmitted in electronic format. There is no need to accompany it with a paper document. If it is sent in paper form, you must also send a copy of the document on electronic media. Until April 15, the entrepreneur is required to submit a calculation of the ES amount. It is drawn up according to the form approved by order of Rosprirodnadzor dated August 22, 2016 No. 488.
It is recommended to submit reports through the appropriate system. A document is drawn up in it, all parameters are checked. After this, he is sent to the RPN.
IMPORTANT! The date of reporting will be considered the day it is sent via the Internet.
Manufacturers of goods submit reports to the RPN authority at the place of registration. Companies importing products must send them directly to Rosprirodnadzor.
ATTENTION! The official website of Rosprirodnadzor lists services where you can compile reports completely free of charge.
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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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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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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Calculation of payment based on the environmental fee rate, recycling standard and volume of goods
The formula for calculating the payment in question is as follows:
ES = C × T × N,
where: ES is the amount of the environmental fee;
C—fee rate;
T - the mass of the disposed goods in tons or the number of units of goods subject to disposal;
N is the recycling standard established by law (expressed in tenths).
Currently the following are legally approved:
- collection standards;
- environmental tax rates.
The payer himself calculates the volume of disposed goods. If goods are partially recycled, then only the non-recycled volume of goods is included in the formula discussed above. That is, if, for example, 200 kg of 1 ton of used batteries are recycled, then 800 kg of products are included in the collection calculation.
EXAMPLE of calculating the environmental fee from ConsultantPlus: Alpha LLC produces car and motorcycle tires. The organization does not export its products and does not dispose of waste from its use. Alpha LLC sold 100 tons of car tires and 50 tons of motorcycle tires. The environmental fee rate is RUB 7,109. for 1 ton. The standard for recycling waste from tire use in 2021 is 30%. The environmental fee for 2021 was... For the solution to the problem, see the Ready-made solution from ConsultantPlus.
Information on the calculation of the fee is transmitted to Rosprirodnadzor. You must submit them there for the past year before April 15 of the next year (i.e. for 2020 - before April 15, 2021). Within the same period, you must pay the environmental fee for 2021 (clause 2 of the Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073).
What happens if you miss the deadline for paying the environmental fee? This is described in detail in the Ready-made solution from ConsultantPlus. Get trial access to the K+ system and access the material for free.
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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Reflection of transport tax calculations in company accounting
All legal entities have the obligation to organize accounting at their enterprise. Accordingly, if you own a vehicle, the environmental pollution tax is posted - that is, the transport tax must be reflected in entries in the accounting accounts.
- D20,23,25,26,44 K68 – tax accrued;
- D68 K51 – tax paid.
The choice of accrual account depends on which account in the organization is selected as a cost account. It is advisable to open a sub-account for account 68 to reflect transport tax.
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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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.
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 responsibility awaits violators?
If the payer of the environmental fee does not report on time or provides false information, he may be brought to administrative liability on the basis of Article 8.5 of the Code of Administrative Offenses of the Russian Federation. This provision implies a fine for concealing or distorting environmental information: for officials and entrepreneurs - from 3 to 6 thousand rubles, for legal entities - from 20 to 80 thousand rubles.
In addition, there is another, more general rule - Article 19.7 of the Code of Administrative Offenses of the Russian Federation. It implies sanctions for failure to submit or untimely submission of information to state regulatory authorities, as well as for distortion of such information. This may be a warning or a fine in the amount of 300 to 500 rubles for officials and individual entrepreneurs, and in the amount of 3 to 5 thousand rubles for organizations. Failure to pay or incomplete payment of the environmental fee will lead to the following consequences. First, Rosprirodnadzor will issue a demand for debt repayment. And after 30 calendar days, the amount of the fee will be collected in court (clause 25 of the rules for collecting environmental fees). There is currently no penalty for non-payment of the environmental fee.
