Do I need to pay for emissions from mobile sources? Environmental charges: size and regulatory framework Emissions from mobile sources per year.
BEHIND THE LETTER OF THE LAW
Zolotova E. N.,
practicing accountant
Pollution fee
vehicle
Fee for NVOS ( negative impact on the environment) is a mandatory fee for all organizations, including “simplified”. 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 the Protection environment» for all organizations and entrepreneurs whose activities use the following environmental polluting factors:
Kinds harmful effects according to this resolution | Types of activities in which NVOS appears | Regulatory document |
---|---|---|
into the atmosphere from stationary sources – real estate |
Boiler houses, thermal power plants, plants and factories that pollute the atmosphere through pipes leaving into the sky, working with welding or gas equipment |
Clause 3 of Rostechnadzor order No. 867 dated November 24, 2005 |
Release of pollutants and other substances into the atmosphere by mobile sources - movable property |
Vehicles, aircraft or watercraft powered by petrol, kerosene, gas or diesel fuel | Clause 4 of Rostechnadzor order No. 867 dated November 24, 2005 |
Discharge of pollutants V water bodies– aboveground and groundwater |
Plants and factories whose waste pollutes water | Article 5 of the RF CC |
Disposal of production waste and consumption |
Waste storage and disposal solid waste(for example, spent fluorescent lamps, household waste etc.) at landfills and landfills, as well as rock dumps |
Article 1 of the Federal Law of June 24, 1998 No. 89-FZ |
GOOD TO KNOW
Currently in regulatory documents the following types of negative impact on the environment are listed: emissions of pollutants into atmospheric 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 Federal service for supervision in the field of environmental management (hereinafter referred to as Rosprirodnadzor) in accordance with the provisions of the Decree 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 of 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 Russian Federation» amendments have been made to Art. 16 Federal Law “On Environmental Protection”, coming into force on 01/01/2016.
In this regard, from 01/01/2016, the fee for NVHZ 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 05/04/1999 No. 96-FZ “On the Protection of Atmospheric Air”, the new version of 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 03/10/2015 No. 12-47/5413 explained that from 01/01/2015 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 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 in terms of 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).
Coefficient name | Who uses | Where to get the coefficient value |
---|---|---|
Ecological significance coefficient | Everyone who fills out the calculation | Given in Appendix No. 2 to Resolution No. 344 dated June 12, 2003 and depends on the region where you are located. For example, for the Volga region it is 1.9 |
Coefficient taking into account inflation | At the end of the year, the Government of the Russian Federation, by a separate resolution, sets the value of this coefficient at next year. For 2015, this coefficient is equal to 2.45 according to the standards approved in 2003 and specified in Resolution No. 344, or 1.98 according to the standards approved in 2005 and specified in Resolution No. 410 |
|
Additional coefficient 1.2 | Used for urban transport | The coefficient's name already indicates its value. If the organization’s transport does not move around the city, then according to Appendix No. 2 to Resolution No. 344, the organization does not apply this coefficient |
Additional coefficient 2 | Used for certain areas | The name of the coefficient also already indicates its value. It is used for protected areas, regions of the Far North and Lake Baikal, and for zones of environmental disaster. For payers from other regions this coefficient is 1 according to paragraph 1 of resolution No. 344 |
GOOD TO KNOW
Unless otherwise provided by the contract, the lessee must pay for environmental pollution by the vehicle received under the leasing agreement.
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 consumed 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 order of Rostechnadzor dated 04/05/2007 No. 204 and consists of title page, 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 Office of Rosprirodnadzor by the 20th day of the month following the reporting quarter, but it is transferred as in tax returns, there is no. 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 magnetic media, 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 the 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 paid environmental fee to reduce 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, pay for waste disposal (except for solid municipal waste) must be those enterprises whose activities generated this 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 entered 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 of 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 Rostekhnadzor, for the purposes of determining the payer it is priority issue determination of the person who is the owner of the waste (letter dated February 12, 2007 No. 04-09/169). However, in arbitration practice there is 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, the resolution of the Federal Antimonopoly Service dated January 22, 2013
Effective 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 of the Russian Federation” Article 28 of the Federal Law dated May 4, 1999. No. 96-FZ “On the protection of atmospheric air” is set out in 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 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 the Federal Law of February 10, 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, before leaving official denials According to the letter or a commentary to it, in 2015, it is better to continue to pay for mobile objects until the standards promised by the Ministry of Natural Resources are published: “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.”
In addition, we recommend that you make a formal request to authorized body(Rosprirodnadzor) for compliance with dated March 10, 2015 No. 12-47/5413 “On payment for negative impact from mobile sources” with current legislation.
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”
Department public policy and regulation in the field of environmental protection, the Ministry of Natural Resources of the Russian Federation considered the letter of the Center for Legal Support of Natural Resources 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.
From January 1, 2015, the fee for atmospheric emissions mobile objects are not charged (Article 28 of the Law of May 4, 1999 No. 96-FZ, letter of the Russian Ministry of Natural Resources dated March 10, 2015 No. 12-47/5413). Thus, since 2015, all organizations that have cars (or other vehicles) on their balance sheets are exempt from paying for the negative impact on the environment of these mobile objects. In the law of January 10, 2002 No. 7-FZ, these changes will entered from 01/01/2016. Is it necessary to pay a fee for emissions from mobile objects (cars) in 2015?
Alexander Ermachenko answers, expert
Currently, the explanation given by the Ministry of Natural Resources and Environment somewhat contradicts current legislative acts. 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 of the Federal Law of July 21, 2014 No. 219-FZ “On Amendments” on January 1, 2015 to the Federal Law "On Environmental Protection" and certain legislative acts of the Russian Federation"28 article 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 a conflict between them. Both Laws do not establish the procedure for collecting pollution fees; it is contained in Government Resolutions. And there are no changes in them yet. In other words, no changes have been made to the calculation standards since 2015 regarding the calculation of fees for the environmental impact of mobile objects.
In this situation, in 2015, it is better to continue to pay for mobile objects until the standards promised by the Ministry of Natural Resources are published: “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.”
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 Ministry of Natural Resources of the Russian Federation has considered the letter of the Center for Legal Support of Natural Resources 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.
Fee rates for negative impacts on the environment (“dirt fees”) are established by the Government of the Russian Federation. In addition, the Government establishes indexation coefficients for fees for negative impacts on the environment (Clause 4, Article 16.3 of Federal Law No. 7-FZ of January 10, 2002).
Fee rates for negative environmental impact for 2016-2019.
At the end of September 2016, a Government Decree came into force, establishing payment rates for negative environmental impact for 2016-2018. (Resolution of the Government of the Russian Federation dated September 13, 2016 No. 913). And from 2019, the rates established for 2018 are applied, but with a coefficient of 1.04 (clause 2 of Government Resolution No. 758 of June 29, 2018).
Fee for negative impact on the environment: rates effective in 2016, 2017, 2018 and 2019.
For clarity, here is an example of payment rates for “dirt” by type of pollution:
Name of pollutants | Fee rate in rubles for 1 ton of pollutants (production and consumption waste) | |||
---|---|---|---|---|
2016 | 2017 | 2018 | 2019 | |
For emissions of pollutants into the atmospheric air from stationary sources | ||||
Nitric acid | 35,1 | 36,6 | 36,6 | 38,1 |
Ammonia | 133,1 | 138,8 | 138,8 | 144,4 |
Mercury and its compounds (except diethylmercury) | 17492,5 | 18244,1 | 18244,1 | 18973,9 |
Benz(a)pyrene | 5247490,6 | 5472968,7 | 5472968,7 | 5691887,4 |
Hydrogen sulfide | 657,9 | 686,2 | 686,2 | 713,6 |
Sulfuric acid | 43,5 | 45,4 | 45,4 | 47,2 |
For emissions of pollutants into water bodies | ||||
Aluminum | 17630,7 | 18388,3 | 18388,3 | 19123,8 |
Ammonia | 14105,6 | 14711,7 | 14711,7 | 15300,2 |
Beryllium | 1900943,1 | 1983592,8 | 1983592,8 | 2062936,5 |
Benz(a)pyrene | 70523113 | 73553403,0 | 73553403,0 | 76495539,1 |
For the placement of industrial and consumer waste according to their hazard class | ||||
Hazard class I waste (extremely hazardous) | 4452,4 | 4643,7 | 4643,7 | 4829,4 |
Hazard class II waste (highly hazardous) | 1908,2 | 1990,2 | 1990,2 | 2069,8 |
Hazard class III waste (moderately hazardous) | 1272,3 | 1327 | 1327 | 1380,1 |
Hazard class V waste (moderately hazardous) | 635,9 | 663,2 | 663,2 | 689,7 |
Hazard class V waste (virtually non-hazardous): | ||||
- mining industry | 1 | 1,1 | 1,1 | 1,1 |
— processing industry | 38,4 | 40,1 | 40,1 | 41,7 |
- others | 16,6 | 17,3 | 17,3 | 18,0 |
Indexation coefficients for environmental pollution charges
In relation to territories and objects under special protection in accordance with federal laws, an additional coefficient of 2 (
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 impact assessment 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 lack 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 a car or crawler, bulldozers, etc.) stationary sources of emissions (see Resolution 15 of the AAC dated 04/05/2011 No. 15AP-2054/2011 in case No. A32-25126/2010, Decision of the AC 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 :
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 catchment 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. |
Fees for negative environmental impact are charged for the following types: emissions of pollutants into the atmospheric air stationary sources […]; discharges of pollutants in the composition Wastewater into water bodies […]; disposal of production and consumption waste. |
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 — vehicle, the engine of which, during operation, is a source of emissions.
The article that interests us is 28 of Federal Law No. 96-FZ in the new edition, 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 current year resource users were faced with the question of the need to pay for emissions from mobile sources: some of the resource users paid for emissions from mobile sources in the first quarter of 2015, and some considered that the provision relieving them of this obligation had already come into force and therefore there is no need to pay for transport emissions.
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 verifying the constitutionality of Articles 1 and 21 of the Law of the Russian Federation “On state secret"and dated April 24, 2004 in the case of checking the constitutionality of certain provisions of the Federal Laws "On federal budget for 2002”, “On the 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 laws.
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 in the data normative legal acts the payment for NVOS as a whole is considered without dividing 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:
Explanations of the Department of Rosprirodnadzor for the North-Western Federal District on the payment of fees for environmental pollution in relation to emissions from mobile sources In accordance with paragraph 3 of Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” the procedure for calculating and collecting fees for negative impacts on the environment is established Government of the Russian Federation . The procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects was approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632. This Procedure applies to enterprises, institutions, organizations, foreign legal and individuals carrying out any types of activities on the territory of the Russian Federation related to the use of natural resources (hereinafter referred to as natural resource users), and provides for the collection of fees for the following types of harmful effects on the environment natural environment: emissions of pollutants into the atmosphere from stationary and mobile sources; discharge of pollutants into surface and underground water bodies, including through centralized systems drainage; waste disposal; other types of harmful effects (noise, vibration, electromagnetic and radiation effects, etc.). Decree of the Government of the Russian Federation dated June 12, 2003 No. 344 “On payment standards for emissions of pollutants into the atmospheric air from stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of production and consumption waste” established including payment standards for emissions of pollutants into the atmosphere mobile sources(For various types fuel). In turn, Federal Law No. 96-FZ dated May 4, 1999 (as amended on December 29, 2014) “On the Protection of Atmospheric Air” establishes legal basis protection of atmospheric air, aimed at realizing the constitutional rights of citizens to a favorable environment and reliable information about her condition and Not contains prohibitive rules regarding the collection of fees for emissions of harmful substances into the air from mobile sources. In addition, by Decree of the Government of the Russian Federation dated December 29, 2007 No. 995 (as amended on October 15, 2014) “On the procedure for implementing federal authorities state power(state bodies), government management bodies off-budget funds of the Russian Federation and (or) government institutions under their jurisdiction, as well as the Central Bank of the Russian Federation, the budgetary powers of the chief administrators of budget revenues of the budget system of the Russian Federation" the powers to administer fees for tax assessments are delegated Rosprirodnadzor. Payment for the NVOS is one of the sources of non-tax revenues for the budgets of the constituent entities of the Russian Federation and local budgets. By Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on December 29, 2014) “On approval of the Instructions on the procedure for applying budget classification Russian Federation" (with amendments and additions, entered into force on January 1, 2015), a budget classification code has been approved for payments for emissions of pollutants into the air by mobile objects, according to which transactions for transferring payment amounts are carried out. |
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"