Environmental fees: rates, collection procedures. Ecological fee calculation form

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

When carrying out activities that damage nature, compensation is collected in Russia. To approve this rule, a corresponding government decree was adopted. An environmental fee is charged for certain pollution.

Legislative Framework

Issues related to environmental protection are regulated in the Federal Law No. 7. In the implementation of any economic activity, there is a negative impact on nature. According to domestic legislation, such an impact must be compensated. In accordance with this, a Decree on the procedure for collecting an environmental fee was adopted. The same document approved the rates of deductions. Control over the implementation of the act is entrusted to the Ministry of Taxes and Duties.

Subjects

Who pays the environmental fee? Not all economic entities make deductions. Such an obligation is imposed only on those who by their activities cause real damage to nature, working on the territory of the country. It can be not only domestic, but also foreign companies, individual entrepreneurs, institutions. The document on setting environmental fee rates is mandatory for these entities, regardless of their legal form and type of ownership.

What are contributions made for?

Paying the environmental fee is done by:

1. For emissions of polluting compounds into the atmosphere from mobile and stationary objects. The latter are boilers, diesel plants, facilities and other sources. All types of transport operated by the subject (water and aircraft, cars) are considered mobile.
2. Discharge of polluting compounds into water bodies. In this case, we are talking, for example, about wastewater from a car wash.
3. Soil and subsoil pollution.
4. Disposal of consumption and production waste. This refers to landfills and landfills.
5. Other negative impact. For example, a machine-building plant emits excessive noise, vibration, etc.

Waste classes

The tariff for the environmental fee is determined by them. The calculation is carried out according to a special catalog, in which all waste is systematized by aggregate, physical state, origin, level of environmental impact. There are 5 waste classes:

• 1st class - substances of very high degree of danger. These include, for example, fluorescent, mercury lamps.
• 2nd class - high degree of threat. It includes, for example, lead batteries.
• 3rd class – medium hazard substances. This category includesoil filters after working out.
• 4th class - low-dangerous compounds. It includes unsorted household waste.
• 5th class - almost non-hazardous substances. These include, for example, paper waste.

It should be noted that all waste of classes 1-4 inclusive must have passports. The documentation indicates the properties of substances, the procedure for disposal, class, details of the enterprise. The waste passport must be agreed with the department of Rosprirodnadzor.

Specific deductions

Usually, garbage is placed in containers that are installed on the territory of the owner of the object. According to a certain schedule, these containers are taken out. Environmental fees in this case must be paid by the owner of the facility. In this case, there is one caveat. For example, the organization acts as the owner of the facility, and the garbage is removed by a licensed company in accordance with the contract. However, the conclusion of the relevant agreement does not establish a moratorium on the environmental fee. When drawing up the contract, the owner of the garbage to be removed must be indicated. According to Art. 4, paragraph 2 of Federal Law No. 89, which regulates the issue of consumption and production waste, the ownership of garbage can be transferred to another person as part of a transaction (purchase and sale, for example). In this case, the owner of the waste becomes the company that takes it out. Such a condition must be stipulated in the contract. If it is not specified in the agreement, then environmental fees become the responsibility of the owner of the facility. It hasplace by virtue of paragraph 1 of Art. 4 of the above law. According to its provisions, the ownership of the generated waste belongs to the owner of the raw materials, materials and other substances that generated this waste.

Lease Agreement

Let's consider an example. When renting a room, the organization throws out the garbage that appears in it into containers provided by the owner of the area. At the same time, the latter concluded an agreement with a specialized company for the removal of waste. In such a situation, the correct drafting of the lease agreement will be important. Waste owned by the owner thrown into the container will still be considered the property of the company that produced it. In this case, there is an obligation to deduct environmental fees from the waste producer. However, it may be stipulated in the lease agreement that the waste that enters the territory of the owner of the premises/facility passes, respectively, into his possession. This means that he will already deduct environmental fees. If this condition is not in the agreement, then the obligation lies with the garbage producer, that is, the tenant.

Disposal

It represents the possibility of recycling a used product for later use in a different capacity. When carrying out economic activities at some enterprises, such waste is generated that requires destruction or disposal. For example, food products that have expired are used as feed inanimal husbandry. Destruction of goods is necessary if they cannot be recycled. Such products include, for example, medicines.

Environmental fee calculation form

There are two basic tariffs for calculating the due amounts:

• Within limits.
• Within approved limits.

Each year, the Federal Law regulating the federal budget sets the environmental fee rates, which take into account inflation, to the normative deductions. In 2014, a correction factor of 2.33 was applied. A coefficient of 1.89 was applied to the norms of deductions. In case of exceeding the limits, as well as for their absence, an amount with a fivefold increase is paid. This provision formulates the "Procedure for collecting the environmental fee" (clause 5). The excess of actual discharges, emissions, waste disposal over the formulated limits and standards acts as an excess.

Accounting

Deductions for negative impact on the environment do not act as environmental taxes. In accounting, an expense of this nature is recognized in accordance with clause 5 of PBU 10/99 as part of the costs of carrying out ordinary activities. For reflection, account 76 is used, where settlements with various debtors and creditors are recorded. The following posting is used in accounting: Db 26 "General business expenses" - Kd 76 "Settlements with different creditors and debtors" - the amount for negativeenvironmental impact.

In tax reporting, however, deductions are taken into account in material expenses for the payment of income tax. The rules by which this is carried out are provided for in Art. 254, para. 1, sub. 7 NK. Environmental taxes are taken into account only within the limits and standards. If deductions were made for excess discharges, they are not included in expenses. The Ministry of Taxes and Duties provides for this procedure for enterprises using the simplified tax system.

Responsibility

If environmental fees were not deducted within the time limits established by law, administrative sanctions may be applied to violators. They are provided for in Art. 8.41 of the Code of Administrative Offenses. In the event of a violation, an appropriate decision on the imposition of a fine is issued. The amount for the specified item may be:

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

The decision to apply an administrative sanction may be issued no later than one year from the date of the violation. This provision is enshrined in Art. 4.5, part 1 of the Code of Administrative Offenses. For example, if no deductions were made for the 4th quarter of 2012, then the period of bringing to administrative responsibility ended on January 21, 2014 (the payment and calculation deadline is January 20, 2013). After the specified date, therefore, nothing can be recovered from the violator. The issued act on an administrative offense that does not correspond to the specified period may beappealed to a court or a higher structure of Rosprirodnadzor.

Failure to submit documentation

If the payer of the fee does not submit the calculation on time, he may be held liable under Art. 8.1 of the Code of Administrative Offenses. In this case, the subject may also be fined. Its value:

• For officials - from 2 to 5 thousand rubles.
• For legal entities - from 20 to 200 thousand rubles.

Overpayment

If an excessive amount of funds was deducted or the company was not obliged to make payments, but made them, the amount can be returned. To do this, it is necessary to submit updated calculations. They must be accompanied by supporting documents. These papers can be copies of an agreement with a specialized waste disposal company, which provides for a clause on the transfer of ownership of garbage to this organization. Also, a document confirming that the vehicle for which the environmental fee was paid was under repair can be a supporting document.

Importance of deductions

The most negative impact on the state of the environment is agricultural, transport, manufacturing enterprises. Their impact is noted in all areas of nature management. The technological processes used at these enterprises usually involve the release of polluting compounds into the soil and water bodies, and toxic gases into the atmospheric air. Without the payment of environmental fees, such industrial facilities cannot carry out theirlegal activity. In this regard, in such situations, there are no questions about the need, the amount of payments. However, these enterprises are not the only environmental polluters. The environment is also negatively impacted by office companies that own or lease equipment, transport, premises, but are not engaged in production. However, they also generate waste. This, in turn, also imposes an obligation on them to pay an environmental fee.

Conclusion

The introduction of the environmental fee is of great practical importance. In addition to the direct deduction of sums of money, enterprises, especially those engaged in large industrial sectors, are limited in the large-scale development of their activities. These limits are set by emission limits and standards. If they did not exist, the environment would have long been in critical condition. Of particular importance in this area is the responsibility of those who violate the established requirements. In this case, the administrative code provides for monetary pen alties. At the same time, sanctions do not relieve the violator from the obligation to pay the established amounts. Timely submission of reporting documentation allows authorized authorities to enter information into the relevant registers on time and monitor the state of the environment.