Do I need to pay for emissions from mobile sources? Environmental charges: dimensions and regulatory framework What is meant by municipal solid waste

Director of the Department public policy and regulation in the field of environmental protection of the Russian Ministry of Natural Resources

On January 1, the Law came into force, which made serious adjustments to the responsibilities of organizations and entrepreneurs in the field of negative impact on the environment. Law of July 21, 2014 No. 219-FZ (hereinafter referred to as Law No. 219-FZ). True, not completely; some provisions of the Law will come into force gradually, until 2020.

A representative of the Ministry of Natural Resources told us about what new responsibilities companies will have.

Dmitry Mikhailovich, the audience of our publication is mainly accountants and financial workers of office companies that pollute the environment by throwing out small garbage accumulated during the day and operating cars. How will the amendments affect such companies?

In particular, new law divides all objects that render negative impact on environment, depending on the level of such impact on the four categories and clause 1 art. 4.2 of Law No. 7-FZ of January 10, 2002 (hereinafter referred to as Law No. 7-FZ). What category of objects will they be classified into? office buildings and premises?

D.M. Belanovich: The criteria for classifying objects into one of four categories will be established by the Government of the Russian Federation; a draft resolution has been prepared by the Russian Ministry of Natural Resources.

Office buildings and premises, of course, will be classified as category IV. Objects in this category do not have sources of harmful emissions and discharges and are not subject to water supply and wastewater standards. In relation to these objects, it will not be necessary to establish standards, obtain permits, submit declarations and reports, as for objects of groups I-III.

For objects of all groups, the previous requirements remain the same. The provisions of the Law establishing new system regulations in the field of environmental protection come into force only on January 1, 2019. clause 6 art. 12 of Law No. 219-FZ

Will office companies still be required to pay a fee “for dirt”? According to YOU's position, they should not pay it Resolutions of the Presidium of the Supreme Arbitration Court dated March 17, 2009 No. 14561/08, dated July 20, 2010 No. 4433/10, dated July 12, 2011 No. 1752/11. But according to the new rules, starting from 2016, those organizations and individual entrepreneurs as a result of whose activities this waste was generated will have to pay for waste disposal. And starting from 2019, a rule has been introduced that allows not to pay a fee if waste is disposed of at facilities that exclude negative impacts on the environment. clause 7 art. 16.3 of Law No. 7-FZ (as amended, valid from 01/01/2019).

D.M. Belanovich: Hypothetical fees charged by office companies are just that: fantasies. Such companies are classified in category IV, which means that no fee will be charged from them.

Amendments regarding the obligation to pay outside fees legal entities and entrepreneurs whose activities generated production and consumption waste Art. 16.1 of Law No. 7-FZ (as amended, valid from 01/01/2016), were introduced during the preparation of Law No. 219-FZ precisely in order to implement the decision of the Supreme Arbitration Court, which you mentioned. The issues of waste disposal are spelled out in more detail in the Law on Amendments to the Law on Production and Consumption Waste Law of December 29, 2014 No. 458-FZ.

Will the fee for harmful vehicle emissions remain? According to the new Law, the number of types of harmful effects on the environment has decreased, there are only three left: waste disposal, atmospheric emissions from stationary sources, discharges of pollutants in the composition Wastewater to water bodies Art. 16 of Law No. 7-FZ (as amended, valid from 01/01/2016). This list will be in effect from 2016; it is closed; emissions into the atmosphere from mobile sources are not named in it.

D.M. Belanovich: Mobile sources are excluded from the environmental regulation system. And the fee for harmful emissions from mobile sources will not be charged from January 1, 2016.

Now the issues of regulating the negative impact of mobile sources are determined by other mechanisms. For example, technical regulations establish the permissible content of pollutants in vehicle emissions and requirements for fuel quality. In addition, constituent entities of the Russian Federation have the right to introduce restrictions on the entry of vehicles into settlements, places of recreation and tourism. They can regulate the movement of vehicles in specially protected natural areas.

Another innovation is the mandatory registration of objects that have a negative impact on the environment. This norm comes into effect in 2015. What do companies and entrepreneurs need to do in this regard?

D.M. Belanovich: Legal entities and entrepreneurs (including “offices”) must register with the state the objects they own that have a negative impact on the environment. Art. 69.2 of Law No. 7-FZ. They are given 2 years to do this. clause 3 art. 11 of Law No. 219-FZ. When registering with the state, an object is assigned one of the environmental impact categories. Art. 4.2 of Law No. 7-FZ.

If an object is subject to federal supervision, it will need to be registered with Rosprirodnadzor. If it is a regional supervision, it will need to be registered with local executive authorities.

The law calls such a document as a report on the organization and the results of industrial environmental control clause 7 art. 67 Law No. 7-FZ. What kind of document is this? Will it be necessary to rent it out to office companies? What indicators are indicated in it?

D.M. Belanovich: Since office companies belong to category IV objects, these reports do not need to be submitted. But organizations and entrepreneurs working at objects of groups I-III are required to conduct industrial environmental control and report on it. The new edition of the Law on Environmental Protection lists the information that the program of such control should contain: on the inventory of pollutant emissions in atmospheric air and their sources; on inventory of discharges of pollutants into the environment and their sources; on the inventory of production and consumption waste and their disposal facilities; about departments and (or) officials responsible for environmental control; about own and (or) involved testing laboratories; about the frequency and methods of control, sampling locations and measurement techniques clause 3 art. 67 Law No. 7-FZ.

The results of environmental monitoring for all listed items must be reflected in the report.

Since August 1, 2014, the new federal waste classification catalog has been applied. approved By Order of Rosprirodnadzor dated July 18, 2014 No. 445. Individual entrepreneurs and organizations whose activities generate waste of hazard classes I-IV are required to draw up and approve a passport for such waste. Art. 14 of the Law of June 24, 1998 No. 89-FZ; Letters of the Ministry of Natural Resources dated July 30, 2014 No. 05-12-44/16059, dated March 17, 2014 No. 05-12-44/5164. Do I need to reissue previously issued passports? What sanctions will an organization or entrepreneur face if they do not do this?

D.M. Belanovich: All entrepreneurs and organizations that generate waste of I-IV hazard classes must confirm that the waste belongs to a specific hazard class and pp. 5, 6 of the Rules, approved. Government Decree No. 712 dated August 16, 2013 (hereinafter referred to as Decree No. 712), draw up and approve passports for them passport form approved by Decree No. 712.

Each type of waste is clearly defined in the waste classification catalog. The catalog is constantly updated. You can confirm assignment to a specific class, as well as clarify the need for waste certification in the catalogue.

If the waste generated is not yet included in the federal waste classification catalog, it must first be confirmed that it belongs to a specific hazard class within 90 days from the date of its generation clause 10 of the Rules, approved. Resolution No. 712. And then, when Rosprirodnadzor catalogs such waste, issue a passport for it.

If waste is included in the federal catalog, a passport must be issued for it immediately. clause 7 of the Rules, approved. Resolution No. 712.

Passports issued before August 1 must be reissued. But if an organization or entrepreneur confirmed that waste belongs to a specific hazard class before August 1, you can use documents confirming this to certify waste after August 1. Copies of letters with answers to questions regarding the waste certification procedure are published on the official websites of the Russian Ministry of Natural Resources and Rosprirodnadzor, as well as regional departments of Rosprirodnadzor, for example on website of the Rosprirodnadzor Office for the Ivanovo region .

For non-compliance with environmental requirements in the field of management of production and consumption waste, a fine of 10 thousand to 30 thousand rubles is provided. for the head of an organization, a fine of 30 thousand to 50 thousand rubles. for an entrepreneur, a fine from 100 thousand to 250 thousand rubles. for an organization or administrative suspension of activities for an organization and an entrepreneur Art. 8.2 Code of Administrative Offenses of the Russian Federation.

Effective from January 1, 2015. Federal Law of July 21, 2014 (as amended on December 29, 2014) No. 219-FZ “On amendments to the Federal Law “On Environmental Protection” and certain legislative acts Russian Federation» Article 28 of the Federal Law of May 4, 1999 No. 96-FZ “On the Protection of Atmospheric Air” is stated in a new edition, according to which legal entities and individual entrepreneurs a fee is charged for emissions of harmful (pollutant) substances into the air from stationary sources. Thus, from January 1, 2015 The collection of fees for emissions of harmful (pollutant) substances into the atmospheric air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. The Russian Ministry of Natural Resources in a letter dated March 10, 2015. No. 12-47/5413 provides clarification on this issue, including the date of entry into force of the norm abolishing fees for emissions of pollutants from mobile sources, but a similar norm is set out in Federal law from 10.02.2002 No. 7-FZ “On environmental protection (in the new edition) and it will come into force only from 01/01/2016. Please clarify whether it is necessary to charge and transfer fees for negative impacts from mobile sources in 2015?

Yes, in order to avoid disputes with authorized agencies, it is better to continue to calculate and pay environmental impact fees.
Currently, the explanation given by the Ministry of Natural Resources and Environment somewhat contradicts the current legislative acts regarding their dates of entry into force. In a letter dated March 10, 2015 No. 12-47/5413 “On payment for negative impacts from mobile sources,” the Ministry reports that with the entry into force on January 1, 2015 of the Federal Law of July 21, 2014 No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and certain legislative acts of the Russian Federation” Article 28 of the Federal Law of May 4, 1999 No. 96-FZ “On the Protection of Atmospheric Air” is stated in a new edition, according to which legal entities and individual entrepreneurs are charged a fee for emissions of harmful (pollutant) substances into the atmospheric air from stationary sources.
Thus, from January 1, 2015, the collection of fees for emissions of harmful (pollutant) substances into the air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. This is the official position.
At the same time, with a literal approach to the rules on the entry of laws:
– on environmental protection - since 2016 (clause 8 of article 1, clause 3 of article 12 of Law dated July 21, 2014 No. 219-FZ);
– on the protection of atmospheric air – since 2015 (emissions from stationary facilities).
we can conclude that there is their inconsistency - a collision. Both Laws do not establish the very procedure for collecting fees for pollution from mobile sources; it is contained in the Resolutions of the Government of the Russian Federation. And no changes have been made to these documents based on the new laws. Therefore, due to the discrepancy between the dates of entry into force of amendments to the Laws, no changes have been made to the regulations since 2015 regarding the calculation of fees for the environmental impact of mobile objects.
Thus, until the release of official refutations of the letter or a commentary on it in 2015, it is better to continue to pay for mobile objects until the standards promised by the Ministry of Natural Resources are released: “Currently, the Russian Ministry of Natural Resources is preparing regulatory legal acts that specify the rules for calculating, collecting and adjusting fees for negative impact on the environment."
In addition, we recommend that you make an official request to the authorized body (Rosprirodnadzor) for compliance with the current legislation dated March 10, 2015 No. 12-47/5413 “On payment for negative impact from mobile sources.”

Rationale

From the letter of the Ministry of Natural Resources of Russia dated March 10, 2015 No. 12-47/5413 “On payment for negative impact from mobile sources”

The Department of State Policy and Regulation in the Sphere of Environmental Protection of the Russian Ministry of Natural Resources considered the Center’s letter legal support Nature Management dated November 18, 2014 No. 11003 on the issue of payment for emissions of pollutants from mobile sources and reports.

With the entry into force on January 1, 2015, the Federal Law of July 21, 2014 No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” is stated in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (pollutant) substances into the air from stationary sources.

Thus, from January 1, 2015, the collection of fees for emissions of harmful (pollutant) substances into the air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation.*

Currently, the Russian Ministry of Natural Resources is preparing regulatory legal acts that specify the rules for calculating, collecting and adjusting fees for negative impacts on the environment.

Taking into account changes in federal legislation, should catering enterprises pay a fee for their negative impact on the environment?

Calculation of fees for negative impact on the environment has always raised many questions among nature users. In 2014 – 2016, numerous and serious amendments were made to the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (hereinafter referred to as the Law on Environmental Protection), as well as some other laws. Unfortunately, their adoption did not reduce the number of topics for controversy. Let's deal with everything in order.

Types of negative impact

As is known, one of the basic principles of environmental protection is payment for the use of natural resources and compensation for damage to the environment (Article 3 of the Law on Environmental Protection). First, for comparison, we cite clause 2 of Art. 16 of the said law in the previous (inactive) version.

Types of negative impact on the environment include:

• emissions of pollutants and other substances into the air;
• discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;
• pollution of subsoil and soil;
• disposal of production and consumption waste;
• environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;
• other types of negative impact on the environment.

From January 1, 2016 Art. 16 of the Law on Environmental Protection is in effect in a new version, according to which fees for negative environmental impact are charged for the following types:

1) emissions of pollutants into the atmospheric air from stationary sources;

2) discharges of pollutants into water bodies;

3) storage, burial of production and consumption waste (waste disposal).

Thus, since 2016, the types of negative impact on the environment for which payment must be made have been reduced, and some have been modified. Thus, the new version of the law states that it is necessary to pay for emissions of pollutants into the air only if they were carried out from stationary sources. That is, catering establishments - vehicle owners do not have to pay a fee in this part.

Payment for air emissions from mobile vehicles – 2015

So, we found out that individuals and individual entrepreneurs - car owners, starting from 2016, are exempt from the obligation to pay the appropriate fee due to a direct indication of this in the Environmental Protection Law. But already a year earlier, changes were made to another federal law - dated 05/04/1999 No. 96-FZ “On the Protection of Atmospheric Air”. In accordance with its Art. 28 starting from 01/01/2015, legal entities and individual entrepreneurs are charged for emissions of harmful (pollutant) substances into the air stationary sources. That is, according to this law, starting from 2015, there is no need to pay for car emissions. At the same time, the calculation form still contains a page (section 2) intended for calculating fees for the emission of pollutants into the air from mobile objects. For obvious reasons, environmental users are in doubt whether it is necessary to pay for 2015 emissions into the air from mobile vehicles.

The conflict that arose was resolved by the Ministry of Natural Resources. In letters dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413 (see also Rosprirodnadzor Letter dated August 3, 2015 No. AA-06-01-36/13498) it explained that with As of January 1, 2015, the legislation of the Russian Federation does not provide for the collection of fees for the negative impact on the environment for emissions of harmful (pollutant) substances into the air from mobile sources from legal entities and individual entrepreneurs. Similar information is posted on the official website of Rosprirodnadzor.

Waste disposal. What happened in 2015?

Next, let's talk about another type of negative impact on the environment - storage, burial of production and consumption waste (waste disposal) (in 2015 - disposal of production and consumption waste), since such waste is generated in almost every enterprise.

In 2015, a stable practice emerged on the issue of who should pay for waste disposal. In particular, both Rosprirodnadzor (see information on the official website) and the Supreme Court of the Russian Federation (rulings dated March 21, 2016 No. 306-ES16-644, dated June 30, 2015 in case No. 301-ES15-211, A82-817/2014) agreed on the opinion that the payers are the owners of the waste. This means that if in an agreement with specialized organization If the waste removal company does not provide for the transfer of ownership of the waste, then the enterprise from whose activities the waste was generated is required to pay the appropriate fee.

Waste disposal. What awaits resource users in 2016?

Since 01.01.2016, the Law on Environmental Protection has been supplemented with Art. 16.1 “Persons obligated to pay a fee for negative impact on the environment”, according to which legal entities and individual entrepreneurs operating on the territory of the Russian Federation are required to pay a fee for environmental impact economic activity that has a negative impact on the environment, with the exception of legal entities (IP) operating exclusively at the facilities IV category.

In addition, in para. Clause 2, paragraph 1 of this article specifies the payer for the NWTP that disposes of the waste.

Payers of fees for the negative impact on the environment when disposing of waste, with the exception of solid municipal waste, are legal entities and individual entrepreneurs whose economic and (or) other activities generated waste. Payers of fees for the negative impact on the environment when disposing of municipal solid waste are regional operators for the management of municipal solid waste, operators for the management of municipal solid waste, carrying out activities for their disposal.

So, based on the above, we draw three important and relevant conclusions.

And now about these conclusions in more detail.

What objects belong to category IV?

The criteria on the basis of which objects that have a negative impact on the environment are classified as objects of categories I, II, III and IV are established by Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029.

Regarding objects of category IV, the following is literally said. These include objects if the following conditions are simultaneously met:

a) the presence at the facility of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances of hazard classes I and II, radioactive substances in the emissions;

b) the absence of discharges of pollutants in wastewater into centralized drainage systems, other structures and systems for the disposal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.

By virtue of clause 4 of Art. 4.2 of the Law on Environmental Protection, the assignment of an object that has a negative impact on the environment to the appropriate category will be carried out when it is registered with the state as objects that have a negative impact on the environment. By virtue of Art. 69.2 of the same law, the form of an application for state registration containing information for inclusion in the state register of objects providing NVOS, as well as the procedure for generating codes for objects that have a negative impact on the environment and their assignment to the corresponding objects are established by the federal executive body authorized by the Government of the Russian Federation authorities. However, at present, documents regulating the registration of objects that have a negative impact on the environment have not been approved. Before the adoption of these documents, fees for negative impacts on the environment are subject to calculation and payment in accordance with current legislation, regardless of whether the waste disposal facility is included in the state register of waste disposal facilities.

Thus, today the provisions of the Environmental Protection Law in this part are not actually applied. Rosprirodnadzor, in Letter No. 16-25/222 dated January 15, 2016, recommended that resource users promptly monitor information regarding this issue on the Internet at: http://rpncfo. ru/.

What is meant by municipal solid waste?

What about the other case where payment is excluded? The definition of waste is contained in Art. 1 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”.

From the wording Russian legislation It follows that if the activities of catering enterprises generate waste similar in composition to the waste generated in residential premises during consumption by individuals, then starting from 2016 they do not have to pay the appropriate fee.

Explanations from Rosprirodnadzor

The current situation was commented on by Rosprirodnadzor in Letter No. AS-06-01-30/6155 dated April 11, 2016: in the Federal Law dated December 29, 2015 No. 404-FZ “On Amendments to the Federal Law “On Environmental Protection” and certain legislative acts of the Russian Federation" established a transition period (until January 1, 2017) for the introduction public services for the management of municipal solid waste in order to adopt the relevant regulatory legal acts by the constituent entities of the Russian Federation, introduce a single tariff for the service for the management of solid municipal waste on the territory of the corresponding constituent entity of the Russian Federation, conduct a competitive selection of a regional operator and conclude an agreement between the government authority of the relevant constituent entity of the Russian Federation and the regional operator for handling municipal solid waste.

Until the date of approval of a unified tariff on the territory of the relevant constituent entity of the Russian Federation and the conclusion of an agreement between the government body and the regional operator for the management of municipal solid waste, the provisions of the current legislation are applied.

On this basis, Rosprirodnadzor concluded that at present, fees for the negative impact on the environment when disposing of waste, including municipal solid waste, must be calculated and paid by legal entities and entrepreneurs whose economic and (or) other activities generated the data. waste. That is, according to this department, in 2016 the previous rules continue to apply.

Procedure for paying fees and submitting calculations

In Letter No. AS-06-01-30/6155, Rosprirodnadzor provided detailed explanations regarding the procedure for paying the fee.

If an enterprise opened in 2016, advance payments are not due during this year, and payment by such an enterprise must be paid in full by March 1, 2017 inclusive (for 2016).

Please pay attention! Order No. 204 of Rostechnadzor, which approved the form for calculating fees for negative environmental impact and the procedure for filling it out and submitting it, remained valid until 01/01/2016. This order does not provide for provisions on advance payments, nor does it provide for a form for calculating these payments. Thus, during 2016, quarterly advance payments are made without filing any reports. Payers will have to submit declarations on fees for negative environmental impacts by March 10, 2017 inclusive.

For reference

Currently, the Ministry of Natural Resources is developing a draft order “On approval of the procedure for submitting a declaration on payment for negative impact on the environment and its forms” (deadline – III quarter of 2016).

Since 2015 commercial organizations and individual entrepreneurs, the obligation to pay for the negative impact on the environment in terms of polluting emissions into the air from mobile objects (vehicles) has been lifted.

Regarding this type of negative impact on the environment, such as waste disposal, we note the following. According to the Law on Environmental Protection, starting from 2016, organizations and individual entrepreneurs operating exclusively at class IV facilities, as well as those whose activities generate only solid municipal waste, are exempt from paying fees.

However, in practice everything works out differently. Due to the lack of by-laws, and also taking into account the fact that the constituent entities of the Russian Federation have not adopted the necessary regulatory documents, the previous rules will apply in 2016. The competent authorities explain that before the adoption of these documents, payment for the negative impact on the environment in terms of waste disposal (including municipal solid waste) must be paid by the organizations (IP) from whose activities they were generated.

Adopted in the middle of last year, Federal Law No. 219-FZ of July 21, 2014 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law No. 219-FZ) abolishes the obligation of natural resource users to calculate and payment for emissions of harmful (pollutant) substances from mobile sources into the atmospheric air, but the entry into force of certain provisions of this document has been postponed. So is it necessary to pay a fee for emissions from mobile sources this year or will we be relieved of this obligation only from January 1, 2016? Let's try to figure it out.

Keywords: fee for NVOS, mobile sources, emissions

In accordance with paragraph 1 of Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (as amended on November 24, 2014), negative impact on the environment (hereinafter referred to as NVOS) is paid. Paragraph 2 of this article establishes the types of tax assessments for which a fee is charged, namely:

• emissions of pollutants and other substances into the air;
• pollution of subsoil and soil;
• other types of NVOS.

The obligation to calculate fees for environmental pollution in terms of emissions of pollutants into the air was also enshrined in Art. 28 of Federal Law No. 96-FZ dated 04.05.1999 “On the Protection of Atmospheric Air” (hereinafter referred to as Federal Law No. 96-FZ):

Extraction

(as amended, no longer valid as of 01/01/2015)

Article 28. Payment for pollution of the natural environment by emissions of harmful (pollutant) substances into the atmospheric air and other types of impact on it
For environmental pollution emissions of harmful (pollutant) substances into the atmospheric air and other types of impact on it, individuals and legal entities are charged a fee in accordance with the legislation of the Russian Federation.

In compliance with these standards, users of natural resources paid fees for environmental pollution in terms of emissions of harmful (pollutant) substances into the air from both stationary and mobile sources. At the same time, it was noted that when inventorying emissions of harmful (pollutant) substances into the atmospheric air and developing draft standards for maximum permissible emissions, emissions from mobile sources (parking lots, garages, vehicles passing through the enterprise, construction equipment, etc.) were taken into account. . Besides, in judicial practice due to the absence of legally established concepts of stationary and mobile sources of emissions before 01/01/2015, there were facts of recognition of self-propelled construction equipment (cranes on trucks or crawlers, bulldozers, etc.) as stationary sources of emissions (see Resolution 15 of the AAS dated 04/05/2011 No. 15AP-2054/2011 in case No. A32-25126/2010, Decision of the AS Krasnodar region dated 05.20.2010 in case No. A32-12033/2010-11/229-102AZH, Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 08.14.2009 in case No. A32-25383/2008-59/283-132AZH). These circumstances led to the fact that resource users paid for the same emissions twice: as for emissions from stationary sources and as for emissions from mobile sources based on actual fuel consumption.

Federal Law No. 219-FZ has made adjustments to the current situation. In particular, in the amended version of Art. 16 of Federal Law No. 7-FZ, only emissions are included in the types of environmental waste for which fees will be charged from stationary sources, but this rule comes into force only with 01.01.2016 :

Federal Law No. 219-FZ also amended Federal Law No. 96-FZ. So, in Art. 1 the concepts of stationary and mobile sources are introduced:

• stationary source— source of release, the location of which is determined using a single state system coordinates or which can be moved by a mobile source;
• mobile source- a vehicle whose engine is a source of emissions during operation.

The article that interests us is 28 of Federal Law No. 96-FZ as amended, which is in force from 01.01.2015 , as follows:

Extraction
from Federal Law No. 96-FZ

Article 28. Payment for emissions of harmful (pollutant) substances into the air
(as amended on July 21, 2014)
Behind emissions of harmful (pollutant) substances into the atmospheric air from stationary sources Legal entities and individual entrepreneurs are charged a fee in accordance with the legislation of the Russian Federation.

It turns out that Federal Law No. 219-FZ makes similar changes to various federal laws - No. 7-FZ and No. 96-FZ, but these changes come into force on different time. In this regard, in April of this year, the question arose before the users of natural resources about the need to pay for emissions from mobile sources: some of the users of natural resources paid for emissions from mobile sources in the first quarter of 2015, and some considered that the provision would relieve them from this obligation has already come into force and, therefore, there is no need to pay for emissions from transport.

Let us recall that the priority of regulatory legal acts is enshrined in Art. 76 of the Constitution of the Russian Federation. Thus, no federal law has, in relation to another federal law, a O greater legal force. However, we note that there have been precedents for recognizing the hierarchy of federal regulations.

For example, in the Resolution of the Constitutional Court of the Russian Federation dated June 29, 2004 No. 13-P “In the case of verifying the constitutionality of certain provisions of Articles 7, 15, 107, 234 and 450 of the Criminal Procedure Code of the Russian Federation in connection with a request from a group of deputies State Duma» the following legal position is stated: « The Constitutional Court of the Russian Federation in its decisions has already emphasized the need to take into account the peculiarities of the subject of regulation of certain legislative acts when resolving conflicts that arise between them (Resolutions of March 27, 1996 in the case of checking the constitutionality of Articles 1 and 21 of the Law of the Russian Federation “On State Secrets” and of April 24, 2004 in the case of checking the constitutionality of certain provisions of the Federal Laws “On the Federal Budget for 2002”, “On Federal Budget for 2003”, “On the Federal Budget for 2004” and appendices thereto)”.

Thus, in accordance with the conclusions of the Constitutional Court of the Russian Federation, subject laws have priority over general ones.

Federal Law No. 7-FZ affects general issues environmental protection, and issues of protection of specific components of the natural environment are regulated by the following federal laws:

• Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”;
• Federal Law No. 96-FZ;
• Federal Law of April 24, 1995 No. 52-FZ “On the Animal World”;
• Water Code of the Russian Federation;
• Land Code of the Russian Federation;
• Forest Code of the Russian Federation, etc.

Undoubtedly, in terms of emissions of pollutants into the atmospheric air, the subject matter is Federal Law No. 96-FZ, and in terms of payment for environmental pollution, this includes Federal Law dated December 1, 2014 No. 384-FZ “On the federal budget for 2015 and for the planning period 2016 and 2017" and the Budget Code of the Russian Federation. But these regulatory legal acts consider the payment for the NVOS as a whole without dividing the NVOS into types.

Summarizing the above, we can conclude that from 01/01/2015, resource users have the right not to pay a fee for environmental pollution in terms of emissions from mobile sources, which is also confirmed by the letter of the Ministry of Natural Resources of Russia dated 03/10/2015 No. 12-47/5413 “On payment for the negative impact from mobile sources":

Extraction
from the letter of the Russian Ministry of Natural Resources dated March 10, 2015 No. 12-47/5413
« About payment for negative impact from mobile sources"

[…]
With the entry into force on January 1, 2015 of the Federal Law of July 21, 2014 No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and certain legislative acts of the Russian Federation” Article 28 of the Federal Law of May 4, 1999 No. 96-FZ “On the Protection of Atmospheric Air” is stated in a new edition, according to which legal entities and individual entrepreneurs are charged for emissions of harmful (pollutant) substances into the atmospheric air from stationary sources.
Thus, from January 1, 2015, the legislation of the Russian Federation does not provide for the collection of fees for emissions of harmful (pollutant) substances into the air from mobile sources from legal entities and individual entrepreneurs.
Currently, the Russian Ministry of Natural Resources is preparing regulatory legal acts that specify the rules for calculating, collecting and adjusting fees for negative impacts on the environment.

It should be noted that Rosprirodnadzor currently takes a different position and, responding to written requests from natural resource users, indicates the need to pay for emissions from mobile sources in 2015.

For example, the Department of Rosprirodnadzor for the Northwestern Federal District provides the following explanations on its official website:

It should be taken into account that letters government agencies are not legal acts. At the same time, it should be noted that Rosprirodnadzor, as the administrator of the fee for environmental impact assessment, is interested in filling the budget of the Russian Federation, while the Ministry of Natural Resources of Russia is a rule-making body, therefore, the explanations of the Ministry in the situation under consideration will be more significant.

The publication of normative legal acts in the form of letters and telegrams is not allowed.

Yu. Karaseva, environmental protection engineer of DTF "Mostootryad-90"

BEHIND THE LETTER OF THE LAW

Zolotova E. N.,
practicing accountant

Pollution fee
vehicle

The NEI (negative environmental impact) fee is a mandatory fee for all organizations, including simplified companies. The payment of this fee has always caused a lot of controversy. Some issues will disappear after amendments to environmental legislation come into force next year, for example, the abolition of taxes on vehicles.

The fee for negative impact on the environment is established by the Procedure for determining the fee, as well as Art. 16 of the Law “On Environmental Protection” for all organizations and entrepreneurs whose activities use the following environmental polluting factors:

GOOD TO KNOW

Currently in regulatory documents The following types of negative impact on the environment are listed: emissions of pollutants into the air, discharges into water bodies, waste disposal. Decree of the Government of the Russian Federation dated August 28, 1992 No. 632 provides for two types of payment for the listed impacts: within the limits of standards and within established limits.

If only mobile sources of pollution are used, then there is no need to obtain a permit for their actions, but if nature pollution occurs in other categories, then it is required to obtain a permit for emissions into the environment (Article 14 of the Federal Law of May 4, 1999 No. 96-FZ “On the Protection of atmospheric air") in the Federal Service for Supervision of Natural Resources (hereinafter referred to as Rosprirodnadzor) in accordance with the provisions of the Government of the Russian Federation of September 13, 2010 No. 717, or issue a license for the placement and disposal of waste in accordance with the resolution "On licensing activities for the collection, use, disposal and disposal waste". Moreover, if an enterprise has caused harm to the environment, then paying an environmental fee does not exempt the violator from compensation for harm to nature and the state.

IMPORTANT IN WORK

Ownership of waste is now determined in accordance with civil law. In other words, by virtue of clause 2 of Art. 226 of the Civil Code of the Russian Federation, a person has the right to convert production waste and other waste into his own property, while performing actions indicating their conversion into property.

Most often, organizations on the simplified tax system use vehicles in their activities, both their own and rented. It must be remembered that in addition to atmospheric emissions from motor vehicles, these sources of pollution during operation or repair create specific waste, such as:

• used oil;
• containers for fuel and lubricants;
• used spare parts, etc.

Therefore, it is necessary that the contract, for example with a workshop servicing vehicles, and the work performance certificates stipulate that waste after technical inspection or repair remains in the workshop.

You must pay the fee for all transport used. In this case, there is no need to register; you only need to submit a quarterly collection report to Rosprirodnadzor at the location of stationary sources of pollution or at the place of registration of a mobile source of pollution and transfer the calculated amount to the budget.

GOOD TO KNOW

The current legislation does not provide for the collection of penalties for violation of the deadlines for transferring fees for negative impacts on the environment.

For failure to submit reports, an organization may be punished in accordance with Art. 8.5 of the Code of Administrative Offenses of the Russian Federation as for concealing information about the state of the environment. This violation entails a fine for legal entities in the amount of 20,000 to 80,000 rubles. Late payment of fees is fined under Art. 8.41 of the Code of Administrative Offenses of the Russian Federation in the amount of 50,000 to 100,000 rubles. For violations of waste management rules relating to certification and development of limits, Art. 8.2 of the Code of Administrative Offenses of the Russian Federation provides for administrative suspension of activities.

Therefore, “simplified” organizations, like other organizations, no later than the 20th day of the month following the reporting quarter, must draw up and submit a calculation - a report on the payment of the NVZH and pay within the same period this fee to the budget.

GOOD TO KNOW

Small and medium-sized businesses (including individual entrepreneurs), whose economic and other activities generate waste, can report on the generation, use, neutralization and disposal of waste through a notification procedure.

Cancellation of tax on vehicles

According to paragraph 8 of Art. 1 of the Federal Law of July 21, 2014 No. 219-FZ “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” amended Art. 16 Federal Law “On Environmental Protection”, coming into force on 01/01/2016.

In this regard, from 01.01.2016, the fee for NVZ will be charged only:

• for emissions into the atmosphere from stationary sources of pollution;
• for discharges of pollutants into water;
• for the disposal of solid waste and industrial waste.

As you can see, no payment will be taken for emissions of pollution into the atmosphere by movable means (i.e., vehicles) starting from 01/01/2016.

However, these changes are currently interpreted differently by everyone. The thing is that Law No. 219-FZ not only amended Art. 16 of the Law “On Environmental Protection”, but also made changes to Art. 28 of the Federal Law of 04.05.1999 No. 96-FZ “On the Protection of Atmospheric Air”, new edition which came into force on 01/01/2015.

In fact, the changes specify the sources of emissions of harmful (pollutant) substances into the atmospheric air – stationary ones. Payment for them is charged in accordance with the legislation of the Russian Federation, namely Art. 16 Federal Law “On Environmental Protection”.

It turns out that one standard currently lists both mobile and stationary sources (Article 16 of the Law “On Environmental Protection”), and the other – only stationary ones (Article 28 of the Law “On Atmospheric Air Protection”).

Ministry natural resources and Ecology of the Russian Federation, in its letter dated March 10, 2015 No. 12-47/5413, explained that from January 1, 2015, the collection of fees for emissions of harmful (pollutant) substances into the air from mobile sources from legal entities and individual entrepreneurs is not provided for by the legislation of the Russian Federation. At the same time, he added that the Russian Ministry of Natural Resources is currently preparing regulatory legal acts that specify the rules for calculating, collecting and adjusting fees for negative impacts on the environment.

But the position of Rosprirodnadzor, which is published on their website, is that this fee is canceled from 01/01/2016.

In this regard, “simplified” people using cars need to seek clarification from the territorial department of Rosprirodnadzor. Although it is clear what answer will be given. Since it is the regional Departments of Rosprirodnadzor that accept reports and fines, and the Federal Law stipulates that this amendment comes into force on January 1, 2016, then in 2015 it is still necessary to pay for transport.

GOOD TO KNOW

In the period from January 1, 2015 to March 1, 2017, the Government of the Russian Federation must approve the rules for calculating and collecting fees for negative impacts on the environment, developing the provisions of Art. 16.1–16.5 of the Law “On Environmental Protection”, which stipulate requirements for the new procedure for calculating and paying fees for environmental impact assessments, including with regard to the application of coefficients when calculating fees for environmental assessments.

Fee calculation

In order to submit the calculation to Rosprirodnadzor on time, you must fill it out correctly. For each type of pollution, Government Decree No. 344 dated June 12, 2003 “On standards for payment for emissions into atmospheric air” establishes its own standards.

In the calculation, the standard must be multiplied with the amount of pollutants and correction factors; 4 factors are involved in the calculation (see table).

GOOD TO KNOW

Unless otherwise provided by the contract, pay for environmental pollution vehicle received under a leasing agreement must be the lessee.

Example.

The CSK company uses both its own and leased vehicles. At the end of the quarter, based on the report on the movement of fuels and lubricants (fuels and lubricants) and waybills (you can use acts for writing off fuels and lubricants), the accountant calculated total spent diesel fuel and gasoline: 3766 liters of diesel fuel and 1330.05 liters of gasoline. We convert liters to tons and get 3.766 tons of diesel fuel and 1.33005 tons of gasoline. For gasoline, its density is known, so we multiply the amount by 0.75 ( given value density for gasoline A-95 is given by the Federal Tax Service of the Russian Federation in its letter dated March 24, 2005 No. 03-3-09/0412/23@) and we get 0.998 tons of gasoline.

We multiply the resulting amount of pollutants with standards and coefficients and get a total amount of 60 rubles, as can be seen in Figure 1.

Picture 1.

The calculation form was approved by Rostechnadzor Order No. 204 dated 04/05/2007 and consists of a title page, a calculation of the amount of payment to be transferred to the budget based on the results of the reporting quarter, and four sections - one for each type of pollution (stationary sources, mobile sources, discharges and waste ).

The amount is 60 rubles. The CSK accountant transferred the calculation on line 034 to the second sheet, as shown in Figure 2.

Figure 2.

The title page is prepared similarly to tax returns, signed and sent to the local Rosprirodnadzor office by the 20th day of the month following the reporting quarter, but there is no transfer, as in tax returns. In 2015 you need to report and pay tax:

• for the second quarter of 2015 – July 20, 2015;
• for the third quarter of 2015 – October 20, 2015;
• for the fourth quarter of 2015 – January 20, 2016

GOOD TO KNOW

From 2016 the reporting period will be calendar year Accordingly, the fee will need to be paid no later than March 1 of the year following the reporting period.

If the amount of calculated tax, as in our case, is less than 50 thousand rubles, then the report is submitted in paper form. If the payment reaches the amount of 50 thousand rubles, then its delivery is carried out either on a magnetic medium or via telecommunication channels in accordance with clause 11 General provisions Procedure for filling out the calculation.

It is better to check the payment details for transferring the fee with your Rosprirodnadzor Office (at stands or on the website). KBK Rosprirodnadzor (as a non-tax payment) – 498 1 12 01000 01 0000 120.

The amount of payment for the NVOS relates to the organization’s costs in accordance with paragraphs. 7 clause 1 art. 254 of the Tax Code of the Russian Federation within the permissible standards for stationary sources or discharges into water, excess of these standards is written off at the expense of net profit. There is no need to standardize the fee for tax assessments for vehicles. “Simplers” also have the right to write off the paid environmental fee as a decrease in income (when using the “income minus expenses” object) in accordance with paragraphs. 22 clause 1 art. 346.16 Tax Code of the Russian Federation.

IMPORTANT IN WORK

Since 2016, those enterprises whose activities generated this waste must pay for the disposal of waste (with the exception of municipal solid waste).

Planned changes

The Federal Law dated July 21, 2014 No. 219-FZ, which we mentioned, introduced significant changes to the current legislation regarding environmental protection. Some of them, as we said, have already begun to take effect, and some have not yet come into force, and the deadlines are provided until January 1, 2020. The changes are associated with the emergence of a number of new concepts in the field of environmental protection. The persons obligated to pay a fee for a negative impact on the environment are also specified, the rules for determining the payment base and the direct calculation of the fee are described in detail, as well as the procedure and timing for its payment. All the main provisions relating to the calculation of this fee will now be set out in the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”. After all, now the provisions on the specifics of calculating the fee, the timing of its payment, etc. are listed in various acts Rostechnadzor and Rosprirodnadzor.

In addition, Law No. 219-FZ provides a number of benefits for organizations and entrepreneurs that operate at facilities with a minor negative impact on the environment.

Amendments were made not only to the legislation on environmental protection, but also to other regulations regulating certain aspects of this area, for example, the Tax Code of the Russian Federation, the Code on administrative offenses RF.

GOOD TO KNOW

Read more about all the changes introduced by Law No. 219-FZ in the next issue of the magazine.

So, let's list the main innovations:

• new concepts in the field of environmental protection were introduced;
• categories of objects that have a negative impact have been established;
• the procedure for calculating fees for negative environmental impacts has been clarified;
• the deadlines for paying fees for negative impacts have been changed;
• the procedure for obtaining a comprehensive environmental permit has been established;
• instead of a calculation, an environmental impact declaration will be submitted;
• objects that have a negative impact must be registered;
• requirement to develop an industrial environmental control program;
• instead of limits on discharge and discharge there will be temporarily permitted emissions and discharges;
• innovations in the field of regulation in the field of waste management;
• benefits for individuals with activities at sites with minimal negative impact;
• cases for payment of state duty have been added;
• new types of administrative responsibility have been introduced.

FROM THE EDITOR

The current legislation in the field of environmental management does not contain the concept of “waste disposal”. It is interpreted differently by nature users and regulatory authorities. Thus, according to Rostechnadzor, for the purposes of determining the payer, the priority issue is determining the person who is the owner of the waste (letter dated February 12, 2007 No. 04-09/169). However, in arbitration practice there are judicial acts in which the courts, making decisions in favor of business entities, emphasize that the norms of the legislation of the Russian Federation regulating legal relations in the field of environmental management do not directly link the existence of an obligation to pay payments for the negative impact on the environment as a result of waste disposal with the right of ownership of this waste (see, for example, resolutions of the Federal Antimonopoly Service of Ukraine dated January 22, 2013