Impact Fee for 2021 – Calculation – Nalog-nalog.1WIN
Payers of the tax for negative impact on the environment (NEOS) are organizations and individual entrepreneurs who emit pollutants into the air through stationary sources, into water bodies or are engaged in the storage and disposal (placement) of waste (p. 1 st. 16, n. In the decree of the Government of the Russian Federation of 18.09.2020 No. 1496 there is a complete list of activities and other criteria for classifying facilities as I-IV categories of environmental impact, in which the organization must pay for the IEE. In particular, these include mining, metallurgical, chemical, food industries, some agricultural companies, solid waste landfills. If entrepreneurial activity is carried out only at objects of category IV, then there is no need to pay a fee for the negative impact (p. IMPORTANT! The obligation to pay the fee does not depend on the tax regime applied by organizations or individual entrepreneurs that are payers of the fee for negative impact, as well as on whether activities are carried out on their own or leased facilities that lead to a negative impact on the environment. Payers of the fee must submit an application to Rosprirodnadzor for each polluting facility and receive a certificate of registration indicating the polluting category from I to IV.
IMPORTANT! If in the process of activity only production and consumption wastes are generated and there are no other negative impacts, then the application for registration according to the NVOS is not submitted (letters of Rosprirodnadzor dated 21.02.2017 No. АС-06-02-36 / 3591, dated 31.ten.2016 No. АС-09-00-36 / 22354). Since in the implementation of trading activities and the provision of services, the operation of offices, schools, kindergartens, administrative buildings, clinics, hospitals, etc. NS., as a rule, only production and consumption wastes are generated, it can be concluded that there is no need to register with them as an NVOS payer. Payments for negative impact on the environment should not be confused with environmental fees. These are different payments. You can read about the differences here. The first 2 indicators determine the value of the rate used in the calculation. Multiplying it by the amount of actual emissions (if it does not go beyond the maximum allowable), the amount of pollution charges is determined. The maximum multiplying factor (120) can occur in a situation where there are no means for measuring volumes. The presence of costs for measures to reduce the negative impact allows you to reduce the amount of accrued fees.
Register on the official website 1win and get a promo code for a deposit. Also, the amount of amounts payable at the end of the year is influenced by the fact that advances on pollution charges are transferred during the year. The rates used to calculate pollution charges are established by the RF Government Decree of 13.09.2016 No. 913 (as amended on 24.01.2020). It shows the rates for 2016-2018. How to calculate the fee for NVOS at the end of the year, explained the experts ConsultantPlus. To do everything right, get a trial access to the system and go to the Turnkey solution. For the first 2 groups, specific rates are indicated in relation to each of the names of the pollutant. For waste, the value of the rate is tied to a certain hazard class. In order to stimulate legal entities and individual entrepreneurs to take measures to reduce the negative impact on the environment and introduce the best available technologies when calculating fees for NVOS, the rates of such fees are applied to the coefficients specified in paragraphs. The whole procedure for calculating pollution charges is reflected in the declaration, drawn up once a year, upon its completion. Each of the sections allocated depending on the type of pollution source is completed only if the reporting person has data for this.
The rules that should be followed when entering information into the declaration are detailed in the text of the order of the Ministry of Natural Resources of Russia dated 10.12.2020 No. 1043, in the notes to the form of the form approved by him. In them you can also find the values of the necessary coefficients and ways to check the correctness of entering the data for each of the sections. For step-by-step instructions for filling out the declaration, see. in ConsultantPlus. Ready-made solution to find out all the details of this procedure. The deadline for the submission of the declaration is set in clause. 5 st. 16.4 of the Law “On Environmental Protection” of 10.01.2002 No. 7-FZ. Its deadline is defined as March 10 of the year following the reporting year. In 2021, this is a working day, so there will be no questions about the deadline for the submission of the declaration for 2020. But if this day falls on a weekend, it must be borne in mind that the law No. 7-FZ does not establish the possibility of postponing the deadline. Therefore, you need to submit the declaration the day before. For example, this was the case in 2019. March 10th was Sunday and Friday before a public holiday (March 8th). Errors made in the submitted declaration and identified by the payer himself can be corrected by him by submitting a corrected report.