Declaration of payment for negative environmental impact for 2021

Waste | 01/20/2020 | 11564 |

The need for regular payment of environmental payments in the form of payment for the negative impact on the environment (otherwise - NVOS) caused by enterprises in the form of disposal of hazardous waste, polluting emissions into the atmosphere or discharge into water bodies is provided for by modern domestic legislation. One of the most convenient tools for calculating the environmental impact assessment is a software product specially developed by Rosprirodnadzor - the environmental user module. Currently, it is used by a fairly large number of enterprises and individual entrepreneurs who are payers of environmental fees.

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.

Help

2017-03-27 Question: Where to start filling out? Answer: Start by studying the Help section and the instructions in it. Question: How to generate a calculation (Declaration) in the Natural Resources User Module? Answer: The Register is filled in: The payer is created (your organization) NVOS objects are created. It is necessary to indicate the production territory for sites, outlets and accommodation facilities, then information on the category of the object (which you enter in the production territory card) will be transferred to the calculation for these outlets/shops, etc.

Permits are being created (for emissions, discharge and waste limits). If the permit is for a production territory or for an object that belongs to this territory, then in the calculation based on this document information on the category and code of the object will be displayed.

A separate payer is created and under it a waste disposal facility (in a bin with a plus) for the organization to which the waste is transferred (Landfill). The object, after creation, is selected in the waste limit in your organization in the lower table “transfer for placement” and the reporting year. After filling out the Register, go to the Calculations/Declarations tab. In the top menu (where is the file, fee calculation, settings...) select Fee calculation - Create calculation/declaration.

In the window that opens, indicate the reporting year, period - year, select the Rosprirodnadzor body and click Create. The calculation (declaration) will be created automatically based on the data entered in the Register.

Then you open it and make an educational movement.

Tax Fee Rates for Reporting in 2021

The amount of rates used to calculate the payment for the tax assessment for 2021 in 2021 is determined by the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 (as amended by Decree No. 39 dated January 24, 2020).

The rates in this document are divided into 3 groups according to the types of polluting objects:

• stationary, producing emissions into the atmosphere;
• carrying out discharges into water bodies;
• producing production and consumption waste.

For the first 2 types, the rates are given in relation to the name of a specific pollutant, and for waste - in relation to hazard classes. Each bet is shown in 3 of its values.

The same decree for territories and objects under special protection under federal law prescribes the mandatory application of an increasing factor of 2 to the given values ​​of rates.

NOTE! When filling out the declaration for 2021, use the fee rates for 2021 using an additional coefficient of 1.08 (Resolution of the Government of the Russian Federation dated January 24, 2020 No. 39). And the rate of payment for the NVOS for municipal solid waste is “frozen” at around 95 rubles. until the end of 2023 (Government Decree No. 156 dated 16.02.2019).

How to fill out the environmental user module

Contents: 5.003 This is a continuation Author: Lyudmila Lisichnikova We will continue to fill out the nature user module. for the following sections: site/workshop/emission source, release, waste disposal facility, release permit, discharge permit, waste disposal limits, etc.

Before starting work, I recommend transferring the database of the environmental management module: In our case, the sample was taken from an enterprise that has a heating boiler, so there will be one source. Take the data for filling out this section in the MPE volume (if it is valid) or in the Type of emission source - if your source numbering starts with the number 0 - then it is an organized source, if the source numbering starts with the number 6 - an unorganized source. Type of the object's territory (point, linear, area) - organized emissions from chimneys of heating boilers, ventilation openings - point source; unorganized release from sludge dumps, ash and slag dumps (etc.), i.e.

emission of pollutants from a source that occupies a certain area - areal source. The serial number of the object - the number of the source. Height, diameter, length, width of the source, information on hot water supply - we take data from the inventory of sources and emissions of harmful pollutants in the water supply, in my example the numbers are conditional .I forgot to add the source coordinates - latitude and longitude. When uploading the application for registration as an ENVOS, the module reminded me of this. Coordinates: go to Google maps, open your site there and place a dot at the location of the source of ENVOS emissions in the AB.

Reporting deadlines for NEI-2021 and features of its submission

The declaration must be submitted to the federal service agency supervising environmental management no later than March 10 of the year following the reporting year (Clause 5, Article 16.4 of the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ).

For the declaration on the NVOS, postponement of the deadline due to weekends and holidays is not provided. In 2021, March 10 is a working Tuesday. Therefore, you must report for 2021 no later than the final deadline - 03/10/2021.

The preferred method for submitting reports for the body receiving reports is electronic (paragraphs 4, 5 of Appendix No. 1 to Order No. 3 of the Ministry of Natural Resources of Russia dated January 09, 2017). Presentation on paper is permitted, but rather as an exception in cases where the reporting person:

• there is no electronic signature;
• there is no technical ability to connect to the Internet;
• the amount of fees accrued for the previous year does not exceed 25 thousand rubles. (but here, too, parallel submission of data on electronic media is desirable).

ATTENTION! From January 15, 2021, the lack of internet is no reason to submit a declaration on paper.

The paper declaration is submitted to the territorial body of the federal service supervising natural resource management at the place of registration of the object (or several objects) in respect of which the reporting is being prepared. If the object falls on the territory of different constituent entities of the Russian Federation, then different declarations are drawn up (for each region). You can submit a paper report by bringing it to the relevant authority or sending it by mail (with a notification and a list of attachments).

ConsultantPlus experts explained how to correctly calculate fees for negative environmental impact. If you have access to ConsultantPlus, check whether you have calculated the payment amount correctly. If you don't have access, get a trial online access to the legal system and proceed to the calculation example for free.

The date of receipt of the declaration depends on the method of submission. It will be considered:

• when sent electronically, the date of registration of the report with the receiving authority;
• when submitting a paper version brought to the receiving authority - the date of receipt;
• when sent by mail - the date contained on the postmark.

The following is attached to the declaration:

• a list of documents on the costs of reducing the tax assessment, giving the right to adjust the amount of the fee;
• a document confirming the authority of the person signing or submitting the declaration, if this is done by a representative.

Before the expiration of the period defined as the deadline for filing a declaration, it is allowed to submit an updated version if errors are independently discovered in the information provided.

Instructions for filling out the environmental user module

Contents: 5.002 is presented here step by step.

First, we will fill out the register and add a production territory. Author: Lyudmila Lisichnikova After opening the PPP, you should see: In the open “REGISTER” tab, you need to go to “ADD PAYER”. The payer is your company. Then the following window appears: Fields highlighted in blue are required. It is in these fields that there is a red cross, which means that the specified line is not filled in. A red cross in the line may also mean that the value (or information) you entered is incorrect.

If you hover your mouse over the cross, you will see the reason for the appearance of the cross.

Next, we fill in: The full and short name of the enterprise, INN, OGRN/OGRNIP, the date of state registration we fill out in accordance with the extract from the Unified State Register of Legal Entities or Individual Entrepreneurs. Find OKATO in the directory of your locality. This is what you should get: I forgot In your example, indicate the OKVED code, when uploading the application for registration of ENVOS, the module asked me to do this! And don’t forget to check the box that this is the main OKVED. After filling out, click the save button in the upper left corner. After you save the entered information, new tabs will open: “production territory”, “site/shop/emission source”, “add release "", "add waste disposal facility", "add permission

Results

The declaration of payments for the NVOS for 2021 is submitted on the form from the order of the Ministry of Natural Resources dated December 10, 2020 No. 1043. In this case, payment calculations must be made at the changed rates. The inspection body prefers to receive reports electronically. The deadline for its submission is no later than 03/10/2021.

Sources:

• Order of the Ministry of Natural Resources of Russia dated December 10, 2020 No. 1043
• Decree of the Government of the Russian Federation dated September 13, 2016 No. 913

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Nature user module

Copyright: Lori's photobank "" is a special program for preparing and submitting reports to Rosprirodnadzor electronically through your personal account. The service is adapted to the specifics of working with the environmental sector; it allows you to fill out waste management reports, SME reports, and declarations for calculating environmental fees (charges for environmental pollution, environmental fees). "" (latest version) contains current report forms.

The program allows you to create a local database that reflects a set of information:

1. about contractors with whom the enterprise cooperates in resolving issues regarding the placement, neutralization or disposal of waste;
2. on permitting documentation giving the right to a business representative to engage in specific activities;
3. standards in the field of waste management, their relevance.
4. about the business entity on whose behalf the reporting forms must be drawn up;

The program is available for download from Rosprirodnadzor. The service is periodically updated - this is necessary to update the document forms that can be generated using this resource.

You can download the latest version. The module is available to all users free of charge.

To fill out reports, just download the module to your computer, install it and enter a set of necessary data into the program’s local directories: