Tax Fee Rates for 2021 and 2021

All individuals and legal entities (institutions, enterprises, organizations, etc.) whose activities are related to the use of natural resources, regardless of the size, specifics of production or tax regime, are required to pay for damage to the environment.

At the same time, deductions for NVOS (negative impact on the environment) do not exempt you from taking actions to protect the environment.

Payments for environmental pollution are calculated according to three main categories: pollution of underground and surface water bodies, toxic emissions into the atmosphere, and production/consumption waste. Rates for emissions into air and water are determined by specific substances; the cost of waste depends on the hazard class.

What and how to be guided by

The NVOS fee rates in 2021 are determined by Resolution of the Cabinet of Ministers of Russia No. 913 dated September 13, 2021, as last amended on June 29, 2018, which is valid from 2021 (hereinafter referred to as Resolution No. 913).

The main feature is that the payment rates for NVOS for 2021 are set the same as in 2021 (by Decree of the Government of the Russian Federation of June 29, 2018 No. 758). The only thing is that in addition to other coefficients it is necessary to apply a coefficient of 1.04.

Also see “Who pays the environmental fee from 2021: clarification”.

In general, the NVOS rates are provided for by Resolution No. 913 for three situations:

For emissions of pollutants into the air from stationary sources (159 positions).
For discharges of pollutants into water bodies (159 items).
When placing waste (5 positions).

Types of pollutants		Payment rates for 1 ton of pollutants/production and consumption waste
		2018 and 2021

Payment deadline

Article 16.4. No. FZ-7 of January 10, 2002 defines the procedure for paying fees for two groups of payers:

Are SMEs (small and medium-sized businesses): The payment, taking into account the adjustment of its amount, is paid no later than March 1 of the year following the reporting period. Thus, the payment can be made from January 1 to March 1 of the year following the reporting year.

Are not SMEs: The fee, taking into account the adjustment of its amount, is paid in 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 reporting period, in the amount of one fourth of the amount of the fee for negative impact on the environment Wednesday paid for the previous year.

Rates for air emissions from stationary sources

1. Nitrogen dioxide 138.82. Nitrogen oxide 93.53. Nitric acid 36.64. Ammonia 138.85. Ammonium nitrate (ammonium nitrate) 206. Barium and its salts (in terms of barium) 1108.17. Benz(a)pyrene 5472968.78 .Boric acid (orthoboric acid) 2759. Vanadium pentoxide 2736.810. Suspended particles PM1093.511. Suspended particles PM2.5182.412. Suspended substances 36.613. Hydrogen bromide (hydrobromide) 56.114. Arsenic hydrogen (arsine) 2736.815.V hydrogen phosphorous (phosphine) 5473.516. Hydrogen cyanide 547.417. Sulfur hexafluoride 0.318. Dialuminum trioxide (in terms of aluminum) 442.819. Dioxins (polychlorinated dibenzo-p-dioxins and dibenzofurans) in terms of 2,3,7,8- tetrahlordibenzo-1,4-dioxin1340000000020. Diectilet (in terms of mercury) 18244.121. Trichloride yield (in terms of iron) 1369.722. Solid fuel zools15,123. Mazeta TPP (in terms of vanadium) 221424. its compounds 14759.325. Sodium carbonate (disodium carbonate) 138.826. Terephthalic acid 5473.527. Cobalt and its compounds (cobalt oxide, cobalt salts in terms of cobalt) 442828. Nickel, nickel oxide (in terms of nickel) 5473.529. Nickel soluble salts (in terms of nickel) 27364.830. Magnesium oxide 45.431. Manganese and its compounds 5473.532. Copper, copper oxide, copper sulfate, copper chloride (in terms of copper) 5473.533. Methane 10834. Methyl mercaptan, ethyl mercaptan 54729, 735. Arsenic and its compounds, except arsenic hydrogen 1823.636. Ozone 182.437. Inorganic dust containing silicon dioxide in percentage: above 70 percent 109.570 - 20 percent 56.1 below 20 percent 36.638. Mercury and its compounds, except diethylmercury 18244.139 .Lead and its compounds, except tetraethyl lead (in terms of lead) 18244.140. Hydrogen sulfide 686.241. Carbon disulfide 1094.742. Sulfuric acid 45.443. Sulfur dioxide 45.444. Tellurium dioxide 1094745. Tetraethyl lead 136824.246. Carbon oxide1 ,647.Phosgene1823, 648. Phosphorus anhydride (diffosphorus pentaccis) 109,549. Gaseous fluorids (hydrofactoride, tetraftoride silicon) (recalculating to fluorine) 1094.750. Hardfront. Solid fluoride181.651.fluorous hydrogen, soluble fluorides547,452. Chalor181.653. -chlorous hydrogen 29,954. Chloroprene 2736.855. Chromium (Cr+6) 3647.256. Saturated hydrocarbons C1 – C5 (excluding methane) 10857. Saturated hydrocarbons C6 – C100.158. Saturated hydrocarbons C12 – C1910.859. Cyclohexane 3.260. Amylenes (mixture of isomers) 3.261.Butylene 6.762.1,3-Butadiene (divinyl) 6.763.Heptene 93.564.Propylene 1.665.Ethylene 1.666.Alpha-methylstyrene 138.867.Benzene 56.168.Dimethylbenzene (xylene) (mixture of meta-, ortho- and para-isomers) 29.969. Isopropylbenzene (cumene) 392.570. Methylbenzene (toluene) 9.971. Furniture solvent (AMP-3) (toluene control) 9.972.1,3,5-Trimethylbenzene (mesitylene) 56.173. Phenol 1823.674. Ethylbenzene 27575. Ethylenebenzene (styrene) 27 36, 876. Naphthalene 1823,677. Bromobenzene 182,478.1-Bromoheptane (heptyl bromide) 547,479.1-Bromodecane (decyl bromide) 547,480.1-Bromo-3-methylbutane (isoamyl bromide) 547,481.1-Bromo-2-methylpropane (isobutyl bromide)5 47,482.1-Bromopentane (amyl bromide )547,483.1-Bromopropane (propyl bromide)547,484.2-Bromopropane (isopropyl bromide)547,485.Dichloroethane10,886.Dichlorofluoromethane (freon 21)21,687.Difluorochloromethane (freon 22)0,588.1,2-Dichloropropane47,58 9. Methylene chloride 2.290. Tetrachlorethylene (perchlorethylene) 93.591.Tetrafluoroethylene13.492.Trichloromethane (chloroform)181.693.Trichlorethylene10.894.Tribromomethane (bromoform)45.495.Tetrachloromethane (carbon tetrachloride)9.996.Chlorobenzene56.197.Chloroethane (ethyl chloride)29 .998.Epichlorohydrin 29.999.Hydroxymethylbenzene (cresol, mixture of isomers : ortho-, meta-, para-) 275100. Amyl alcohol 547.4101. Butyl alcohol 56.1102. Isobutyl alcohol 56.1103. Isooctyl alcohol 36.6104. Isopropyl alcohol 9.9105. Methyl alcohol 13.4106. Propyl alcohol 20107. Ethyl alcohol y1.1108. Cyclohexanol 93.5109. Terephthalic acid dimethyl ether 547.4110. Dinyl (mixture of 25% diphenyl and 75% diphenyl oxide) 547.4111. Diethyl ether 16112. Methylal (dimethoxymethane) 36.6113. Ethylene glycol monoisobutyl ether (butyl cellosolve) 2011 4.Butyl acrylate (butyl ether of acrylic acids) 365.8115. Butyl acetate 56.1116. Vinyl acetate 36.6117. Methyl acrylate (methylprop-2-enoate) 442.8118. Methyl acetate 80.1119. Ethyl acetate 56.1120. Acrolein 181.6121. Butyraldehyde 365.8122. Acetaldehyde 547.4123. Formaldehyde 1823.6124 .Acetone 16.6125. Acetophenone (methyl phenyl ketone) 1823.6126. Methyl ethyl ketone 56.1127. Wood alcohol solvent grade A (acetone ether) (acetone control) 46.5128. Wood alcohol solvent grade E (ether acetone) (acetone control) 80.1129. Cyclohex anon138 ,8130. Maleic anhydride (vapor, aerosol) 106.8131. Acetic anhydride 181.6132. Phthalic anhydride 56.1133. Dimethylformamide 181.6134. Epsilon-caprolactam (hexahydro-2H-azepin-2-one) 93.5135. Acrylic acid (prop. -2-enoic acid) 138.8136. Valeric acid 547.4137. Caproic acid 1094.7138. Butyric acid 547.4139. Propionic acid 365.8140. Acetic acid 93.5141. Formic acid 45.4142. Isopropylbenzene hydroperoxide a (cumene hydroperoxide) 365.8143. Propylene oxide 69.4144. Ethylene oxide 181.6145. Dimethyl sulfide 69.4146. Aniline 181.6147. Dimethylamine 1094.7148. Triethylamine 40.1149. Nitrobenzene 686.2150. Acrylonitrile 181.6151. N, N1-Dimethylacetamide 934 ,5152.Toluene diisocyanate 275153.Gasoline (petroleum, low sulfur in in terms of carbon) 3.2154. Shale gasoline (in terms of carbon) 109.5155. Kerosene 6.7156. Mineral oil 45.4157. Turpentine 6.7158. Solvent naphtha 29.9159. White spirit 6.7

Advance payments in 2021: payment deadlines

The total amount of the 2021 environmental pollution fee, minus advance payments, must be paid by March 1, 2021. Advance payments in 2021 are paid within the following terms:

for the 1st quarter of 2021 - until April 20, 2021;
for the first half of 2021 - until July 20, 2021;
for 9 months 2021 - until October 20, 2021.

And the total amount of the fee for 2021 for environmental pollution, minus advance payments, must be paid before March 1, 2021.

Rates for discharges of pollutants into water bodies

1. Acrylonitrile (acrylic acid nitrile) 73553.22. Aluminum 18388.33. Alkylbenzylpyridinium chloride 8499604. Alkyl sulfonates 1192.35. Ammonium ion 1190.26. Ammonia 14711.77. Aniline (aminobenzene, phenylamine) 5950387.48. Sodium acetate 1842.39. Acetaldehyde 1982. 910. Acetone (dimethyl ketone, propanone) 14711.711. Acetonitrile 85012. Barium 85013. Beryllium 1983592.814. Benz(a)pyrene 7355340315. Benzene and its homologues 1473.816. Boron 43267.417. Boric acid 43267.418 .Bromodichloromethane 19835,319.Bromide anion 667, 520. Butanol 19835.321. Butyl acetate 1982.922. Butyl methacrylate 735534.323. Vanadium 735534.324. Vinyl acetate 73553.225. Vinyl chloride 7438003226. Bismuth 7355.927. Tungsten 743800.32 8. Hexane 1473.829. Hydrazine hydrate 1983592.830. Glycerin (propane-1,2,3- triol) 736.931. Dibromochloromethane 19835.332.1,2-Dichloroethane 7355.933.1,4-Dihydroxybenzene (hydroquinone) 735534.334.2,6-Dimethylaniline 19835.335. Dimethylamine (N-methylmethanamine) 14711736. Dimethyl mercaptan (di methyl sulfide)7355340337.2,4-Dinitrophenol735534038.Dimethylformamide1982, 939.o-Dimethylphthalate (dimethylbenzene-1,2-dicarbonate)1190,240.1,2-Dichloropropane14711,741.Cis-1,3-dichloropropene14711742.Trans-1,3-dichloropropene73553,243.2,4-Dichlorophenol (hydroxydichlorobenzene)7355340 44. Dodecylbenzene735534045.Dichloromethane (methylene chloride)73.746.Iron5950.847.Cadmium147106.348.Potassium16.649.Calcium3.250.Caprolactam (hexahydro-2H-azepin-2-one)73553.251.Urea (urea) 9.952.Cobalt 73553.253 Silicon (silicates) 73.754 acids736,958.Lignosulfonates736,959.Lithium7436,960.Magnesium14,961.Manganese73553,262.Copper735534,363.Methanol (methyl alcohol)7355,964.Methyl acrylate (methylprop-2-enoate, methyl acrylic acid ester)735534,365 . Methanethiol (methyl mercaptan) 367926066. Methyl acetate 1982.967. Metol (1-hydroxy-4-(methylamino) benzene) 991727.368. Molybdenum 612946.669. Monoethanolamine 73553.270. Arsenic and its compounds 14711.771. Sodium 6.772. Naphtha lin183882.973. Petroleum products (petroleum) 14711.774. Nickel 73553.275. Nitrate anion 14.976. Nitrite anion 743977. Nitrobenzene 73553.278. Tin and its compounds 5313.679.1,1,2,2,3-pentachloropropane 735534.380. Pentachlorophenol 7355 3.281.Pyridine73553 ,282.Polyacrylamide 7436.983.Propanol 1982.984.Rodanide ion 5950.885.Rubidium 7355.986.Mercury and its compounds 7355340387.Lead 99172.188.Selenium 297518.489.Silver 14711.790.Carbon disulfide 7 36,991.ASPAV (anionic synthetic surfactants )1192.392.CSAS (cationic synthetic surfactants)1192.393.NSAS (non-ionic synthetic surfactants)1192.394.Turpentine 3679.395.Styrene (ethenylbenzene, vinylbenzene)7355.996.Strontium 1488.297.Sulfate -anion (sulfates) 698. Sulfides 119007.499. Sulfite anion 313.2100. Antimony 14711.7101. Thallium 7355340102. Tellurium 198352.8103.1,1,1,2-Tetrachloroethane 73553.2104. Tetrachlorethylene (perchlor ethylene) 3676.6105. Carbon tetrachloride (carbon tetrachloride) 147 3.8112.Triethylamine 736.9113.Trichlorobenzene (sum of isomers) 735534, 3114.1,2,3-Trichloropropane147117115.2,4,6-Trichlorophenol7355340116.Trichlorethylene73553,2117.Acetic acid73553,2118.Phenol, hydroxybenzene735534,3119.Formaldehyde (methanal, formic alde guide) 7355.9120. Phosphates (phosphorus) 3679.3121 .Fluoride anion 982.6122. Furfural 73553.2123. Free, dissolved chlorine and organochlorine compounds 73553403124. Chlorate anion 14711.7125. Chlorobenzene 735534.3126. Chloroform (trichloromethane) 147117127. Chlorophenols 735534012 8. Chloride anion (chlorides) 2.4129. Trivalent chromium 8499, 6130. Hexavalent chromium 29751.8131. Cesium 736.9132. Cyanide anion 14711.7133. Cyclohexanol 735534.3134. Zinc 73553.2135. Zirconium 8499.6136. Ethanol 73553.2137. Ethyl acetate 2976.51 38.Ethylbenzene735534,3139.Ethylene glycol (glycol, ethanediol-1,2 )2942.3140.Aldrin (1,2,3,4,10,10-hexachloro-1,4,4a, 5,8,8a-hexahydro-1,4-endoexo-5,8-dimethanonaphthalene)73553403141.Atrazine (6-chloro-N-ethyl-N'-(1-methylethyl)-1,3,5-triazines-2,4-diamine) 147106.3142. Hexachlorobenzene 735534.3143. Hexachlorocyclohexane (alpha, beta, gamma isomers) 73553403144.2,4-D (2,4-dichlorophenoxyacetic acid and derivatives)7369.2145. 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)73553403146.Dioxins73553403147.Captan (3a, 4, 7,7a-tetrahydro-2-[(trichloromethyl)thio]-1n-isoindole-1,3(2n)-dione)991727,3148.Carbophos ( diethyl (dimethoxyphosphinothionyl)thi butanedione)73553403149.4,4′-DDT (p,p'-DDT, 4,4′-dichlorodiphenyltrichloromethylethane)73553403150.4,4′-DDD (p,p-DDD, 4,4-dichlorodiphenyldichloroethane)73 553403151. Prometrin (2,4-Bis(isopropylamino)-6-methylthio-sim-triazine) 14711,7152. Simazine (6-chloro-N, N'-diethyl-1,3,5-triazines-2,4-diamine) 367926153. Polychlorized bifeniles (PHB 28, PHB 52, PHB 74, PHB 99, PHB 101, PHB 105, PHB 110, PHB 153, PHB 170) 73553403154.REFLURALIN (2.6-Dinitro-N, N [-Diperpil-4 -(trifluoromethyl)aniline)2451780.9155.THAN (sodium trichloroacetate, TCA)21015.6156.Fozalone (O,O-diethyl-(S-2,3-dihydro-6-chloro-2-oxobenzoxazol-3-ylmethyl) -dithiophosphate) 24517803.7157. BOD total. 243158. Suspended solids 977.2159. Dry residue 0.5 Note The rate of payment for discharges of suspended solids is applied using a coefficient defined as the reciprocal of the amount of the permissible increase in the content of suspended solids when discharging wastewater to the background of the reservoir and background concentration of suspended substances in the water of a water body, adopted when establishing standards for maximum permissible discharges of pollutants.

How to fill out the declaration correctly

The document includes:

calculation of payment for all types of tax assessments;
calculation for each harmful substance;
an application including the entire calculation on the basis of which the payment was made;
register of documents confirming emissions and other data specified in the document;
copies of bills.

The title page indicates the name of the body to which the declaration is sent and the name of the payer organization. The declaration is signed by the chief accountant and the manager. There is no provision for submitting a zero declaration - if an organization does not pollute the environment, it does not submit a declaration and does not make payments.

When calculating the NEE fee and filing a declaration, problems often arise due to the complexity of emission calculations and the use of coefficients. Due to numerous changes in calculations and the declaration itself, it is very easy to make a mistake and be subject to a fine of up to 100 thousand rubles. Therefore, it is much easier and calmer to transfer the execution of all documents to an organization engaged in the provision of such services.

Waste disposal rates

1. Waste of hazard class I (extremely hazardous) 4643.72. Waste of hazard class II (highly hazardous) 1990.23. Waste of hazard class III (moderately hazardous) 13274. Waste of hazard class IV (low hazardous) (except for solid municipal waste of class IV hazard (low-hazard) 663.25. Hazard class V waste (virtually non-hazardous): mining industry 1.1 processing industry 40.1 other 17.3

Also see “List of new fines of Rosprirodnadzor”.

Deadline for submitting the Declaration of payment for the tax assessment

The deadline for filing a Declaration of Payment for Negative Impact on the Environment is determined by paragraph 5 of Article 16.4 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. The declaration with the calculation of the fee must be submitted no later than March 10 of the year following the reporting period, that is, the reporting year.

The date of submission of the payment declaration in the form of an electronic document is the date of its sending through the web portal for receiving reports.

The date of submission of the declaration of payment on paper is considered to be the mark

territorial body of the Federal Service for Supervision of Natural Resources
on receipt of a declaration of payment
indicating the date stamped on paper or
the date of mailing
.

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