Terms of payment for nvos per year. Payments for environmental pollution. Payment deadlines. An example of calculating an advance payment. Paying a fee for nvos

Last year, the legislation on payment for negative environmental impact (NEI) changed. The calculation procedure, the form of the declaration and the procedure for its submission have been changed. Read how to calculate the fee for negative environmental impact for 2017.

Fee for NVOS: general information

Organizations and entrepreneurs whose business has a negative impact on the environment pay a fee for environmental pollution into the budget. The legislation provides for the following types of negative impact:

• Harmful emissions into the atmosphere,
• Polluting discharges into water bodies,
• Storage or burial of harmful and (or) hazardous waste.

note

Do not confuse the fee for the NVOS with the environmental fee (approved by Decree of the Government of the Russian Federation of April 9, 2016 No. 284), these are different payments.

Changes 2017

In 2017, changes related to payments for “negative” came into force:

• Quarterly calculations for contributions for the NVOS have been cancelled, but quarterly payments remain,
• The amount of payment for polluting impact has been increased,
• The inflation coefficient has been increased; in 2017 it is assumed to be 2.67.

Let's figure out who should pay for harmful emissions for 2017 and how.

Let's look at an example of calculating payments for pollution.

Example

Teplodar LLC is located in a special natural area - Caucasian mineral waters. The enterprise produces emissions into the atmospheric air from one source of pollution: the chimney.

List of emitted substances:

We calculate the fee for NVOS:

0.225*93.50 + 0.431*138.80 + 0.040*108.00 = 85.18 rub.

Since the enterprise is located in a resort area, we apply an increasing factor of 2:

85.18 * 2 = 170.36 rubles.

Payment adjustments

In some cases, it is possible to reduce the amount of payment for harmful emissions (clauses 23-25 ​​of the Rules approved by Resolution No. 255-FZ):

• After the deadlines determined by plans to reduce harmful emissions,
• If the best technologies are used to reduce negative impacts,
• The amount of costs for the implementation of measures to reduce NVOS.

Transfer of payments for negative environmental impact for 2017

Payers transfer advance payments during the year and the remaining amount at the end of the year.

Advance payments

Please transfer advances by the 20th day of the month following the reporting quarter:

The quarterly payment amount is determined as ¼ of the annual payment amount.

note

Firstly, small and medium-sized enterprises do not have to pay advance payments, but only pay the total amount at the end of the year.

Secondly, payments for tax assessments are not taxable, so the date transfer rule does not apply to them. If the payment deadline falls on a weekend or non-working holiday, it is safer not to postpone the payment to the next working day.

Details and BCC for payments for negative environmental impact for 2017

Transfer payments to the bank details of the territorial bodies of Rosprirodnadzor. You can find out the details on the Rosprirodnadzor website (http://rpn.gov.ru/). At the top of the site, indicate your region, then in the “Users of Natural Resources” section, find details and samples of filling out payment orders for your region.

Transfer the fee to the following KBK:

Declaration on fees for negative environmental impact 2017

The declaration form was approved by the Order of the Russian Ministry of Natural Resources dated January 09, 2017. No. 3.

Deadline for submitting the declaration for 2017

In 2017, quarterly payments were cancelled, leaving only the year-end declaration. The deadline for submitting the declaration for 2017 is March 10, 2018.

note

Payments for tax assessments are non-tax, so the rule for postponing dates does not apply to them if the payment deadline falls on a weekend or non-working holiday.

The deadline for filing the 2017 return (March 10, 2018) falls on Saturday. March 8 and 9, 2018 will be holidays and non-working days. It is safer to report before March 7th to avoid penalties for being late.

Procedure for submitting a declaration for 2017

Send the declaration to the territorial bodies of the Federal Service for Supervision of Natural Resources (Rosprirodnadzor).

Attach the following documents to the report:

• Confirming the authority of the representative of the organization, if the declaration is submitted not by the manager, but by an authorized person,
• Confirming expenses for reducing harmful emissions, if the payer has reduced the amount of the fee for these expenses.

On its official website, Rosprirodnadzor provides access to electronic services with which you can prepare reports.

How to submit a return for 2017

As a general rule, the declaration is sent via electronic channels from the payer’s personal account on the Rosprirodnadzor website (https://lk.fsrpn.ru). But there are two exceptions to this rule:

• If the fee at the end of the year is 25,000 rubles or less, then the payer has a choice of how to send the reports: via electronic channels or in paper form with an electronic copy attached, for example, on a flash drive,
• If the payer does not have the technical ability to send the report via electronic channels (for example, there is no digital signature or Internet connection), the report can only be submitted in paper form.

Where to send the declaration for 2017

Report to the location of the facility that has a harmful effect or to the location of waste disposal.

If an enterprise has several polluting facilities located in different constituent entities of the Russian Federation, then it is necessary to report separately in each region.

If several polluting sites are located in the same region, submit one declaration.

Composition of the declaration on payments for the tax assessment for 2017

The declaration includes the following sections:

• Title page,
• Calculation of the fee for the NVOS,
• Calculation of payment for air emissions from stationary facilities,
• Calculation of payment for emissions from flares before exceeding the maximum permissible concentration,
• Calculation of payment for emissions from flares when MPCs are exceeded,
• Calculation of fees for water pollution,
• Calculation of amounts for the disposal of industrial waste,
• Calculation of amounts for the disposal of municipal waste.

You do not need to fill out all sections, but only those corresponding to the types of harmful emissions produced by the organization.

Prepare the declaration using software. Sew the printed report and seal it, unless the organization refuses to use it. Page numbering is continuous, starting from the title page.

Title page

On the title page, indicate information about the payer of contributions for the IEE:

• Name of the organization or full name of the individual entrepreneur,
• TIN and checkpoint (if the declaration is submitted by an individual entrepreneur, leave the checkpoint empty),
• Legal address of the organization,
• Full name of the manager and chief accountant.

On the title page, indicate the date the declaration was prepared. The report is signed by the head of the organization and the chief accountant. The seal is affixed if the organization has not abandoned its use.

The bottom part of the sheet is intended for marks from the regulatory authority; do not fill it out.

Calculation of the amount of fees to be included in the budget

The second sheet of the declaration contains a calculation of the total amount of fees to be transferred to the budget. If an organization has several polluting facilities in different municipalities, then fill out this section separately for each entity.

In this section, indicate the total values ​​for types of pollution calculated in the relevant sections. Separately indicate the amounts of contributions for emissions within the MPC and limits, as well as payments for above-limit and beyond-limit emissions.

When calculating the final payment, take into account advance payments if you paid them during the year. Enter the amount of advances in lines 140 – 144.

Section 1: Calculation of air pollution charges

In section 1, provide the calculation of payments for air pollution from stationary installations. Provide details of each polluting facility:

• Name and legal address of the organization,
• Details of the permit for the emission of harmful substances,
• Name of the source of pollution,
• OKTMO at the location of the source of harm,
• Data on the volume of emissions, harmful substances, rate and amount of payment for emissions.

To calculate fees for flare emissions, separate sections 1.1 and 1.2 are allocated

Sections 2 and 3 are completed in the same way as section 1:

• Section 2 is filled out by organizations polluting water bodies,
• Section 3 is completed by operators of solid industrial waste disposal,
• Section 3.1 is intended for municipal solid waste disposal operators.

In each section, payers indicate each facility that is a source of harmful emissions. For each such object, please indicate:

• Name and address of location,
• Types and volumes of harmful substances emitted,
• The rate of payment for pollution and the total amount of payment.

Responsibility

Payments for harmful emissions are non-tax, therefore, for late or failure to submit a declaration, officials will not be able to bring the company to tax liability or block the current account.

However, they can be held administratively liable; Article 8.5 of the Code of Administrative Offenses provides for fines:

• From 3000 to 6000 rubles. – for officials (manager and chief accountant) or entrepreneurs,
• From 20,000 to 80,000 – for legal entities.

In 2018, who needs a declaration of payment for negative environmental impact for 2017? What is the deadline for submitting the tax return declaration in 2018? What is the fee declaration form and where can I download the form? What are the features of filling out the declaration? We have prepared a review material in which we tried to answer the main questions. You can also read and download a sample of filling out a declaration on payment for negative impact on the environment in 2018.

Who must submit a pollution fee declaration in 2018?

A declaration on payment for negative environmental impact for 2017 must be submitted by legal entities and individual entrepreneurs who are obliged to pay a fee for polluting the environment. In general, these are persons who:

• • pollute the atmospheric air;
  • pollute water bodies;
  • dispose of waste.

Does the tax system matter?

Payments for environmental pollution should be paid to all organizations and individual entrepreneurs that use objects in their activities that have a negative impact on the environment. In this case, the applied tax regime (STS, OSNO or UTII) does not matter (Article 23 of the Federal Law of June 24, 1998 No. 89-FZ, Article 28 of the Federal Law of May 4, 1999 No. 96-FZ). Moreover, it does not matter on what right organizations or individual entrepreneurs use the object of negative impact (whether the object is owned or leased).

What if there is a contract for waste removal?

Many people are interested: is a company that has entered into an agreement for garbage (waste) removal required to pay a fee for environmental pollution and, accordingly, submit a declaration of payment for the negative impact on the environment for 2017?

An agreement with a specialized organization for garbage (waste) removal does not relieve the organization that owns the waste from the obligation to pay a fee for the negative impact on the environment. When paying the cost of services under a garbage (waste) removal contract, the organization pays only the costs associated with transporting the waste. But it does not pay for environmental pollution. Therefore, it is necessary to pay an “environmental fee” and submit a declaration of environmental impact assessment for 2017.

Should offices pay a fee for trash?

Offices do not have to pay for dirt and, accordingly, submit a negative impact fee declaration. Official clarifications confirm that offices have no obligation to pay for dirt (letter of Rosprirodnadzor dated October 31, 2016 No. AS-09-00-36/22354). Offices do not even need to register with Rosprirodnadzor (letter dated February 21, 2017 No. AS-06-02-36/3591).

The declaration form for payment for negative environmental impact includes:

• title page;
• calculation of the amount of fees to be included in the budget;
• Section 1 “Calculation of the amount of payment for emissions of pollutants into the atmosphere by stationary objects”;
• section 1.1 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator”;
• section 1.2 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded”;
• Section 2 “Calculation of the amount of payment for emissions of pollutants into water bodies”;
• Section 3 “Calculation of the amount of payment for the disposal of production and consumption waste (hereinafter referred to as waste)”;
• Section 3.1 “Calculation of the amount of payment for the disposal of municipal solid waste.”

How to fill out a declaration on payment for negative environmental impact: sample

In the NEI declaration for 2017, you should include only those sections for which there are relevant indicators. Do not include empty sections in the 2018 sample declaration.

EXAMPLE:

Gretta LLC produces meat and meat products at the Luch-2000 plant. Design capacity is less than 50 tons of finished products per day. The plant is classified as a facility that has a moderate negative impact on the environment (clause “k” of clause 2 of the Government of the Russian Federation of September 28, 2015 No. 1029). Factory address: 115404, Moscow, st. Ulyanovskaya, 10, building 2. The organization has the following documents in the field of environmental protection:

• permit for the release of harmful (pollutant) substances into the atmospheric air dated 10/01/2015 No. 1234567. Validity period – 5 years;
• document on approval of waste generation standards and limits for their disposal dated 07/01/2015 No. 123456789. Validity period - 5 years.

In 2017, the negative impact on the environment was as follows:

• The release of manganese into the atmospheric air amounted to 2 tons. This does not exceed the maximum permissible emissions. The fee rate for the emission of 1 ton of manganese in 2017 is 5,473.5 rubles. (Resolution of the Government of the Russian Federation dated September 13, 2016 No. 913);
• sludge from flotation purification of process waters for washing furnace equipment for the production of semi-finished meat products reached 4 tons. This does not exceed the established limit for waste disposal. The rate of payment for the disposal of 1 ton of sludge in 2017 is 663.2 rubles. (Resolution of the Government of the Russian Federation dated September 13, 2016 No. 913).

The sludge is placed at the waste disposal site, which is included in the state register of waste disposal sites. Registration number – 905. Address of the waste disposal site: 141613, Moscow region, Klin, st. Tchaikovsky, 77.

In 2017, Gretta LLC incurred the following expenses to reduce the negative impact on the environment:

• 1,000 rub. – to reduce emissions of harmful (pollutant) substances;
• 1,000 rub. – to reduce waste generation.

January 9, 2017 by order of the Ministry of Natural Resources of the Russian Federation approved new procedure and form of declaration for negative impact on the environment. In accordance with the order of the Ministry of Natural Resources of the Russian Federation (clause 6 of Article 16.4, Federal Law-7 “On Environmental Protection”), all legal entities must submit a declaration. and an individual whose economic activities have an ecological footprint on the environment (OS).

Download the NVOS declaration form (approved 01/09/2017)

Submission deadlines

Medium and large enterprises

Previous quarterly advance payments for the 1st, 2nd, 3rd quarters of 2017 must be paid no later than April 20, July and October, respectively. The amount of the advance payment is a quarter of the tax assessment fee for 2017 (previous) year.

Small business

March 10, 2018– deadline for filing a declaration for 2017 new form.

Before March 1, 2017, you must deposit the payment specified in your declaration for 2016 (reporting) into the account of the territorial administration of RPN.

Who pays for the NVOS

All enterprises and individual entrepreneurs I – III categories hazards that have a negative impact in the form of:

• atmospheric emissions of pollutants (pollutants) from stationary sources
• discharges of pollutants into water bodies
• Waste storage and disposal

If municipal solid waste (MSW) is disposed of, then the payer for it is not organizations and individual entrepreneurs, but regional operators for the treatment/disposal of MSW.

Organizations with minimal impact on the environmental impact (category IV objects in accordance with paragraph 1, article 4.1, Federal Law-7) from filing a declaration are released.

Procedure for filing a declaration for negative impact in 2017

The declaration is submitted electronically through the nature user module (download the module on the RPN website: http://rpn.gov.ru/node/5523). In the following cases, it is allowed to submit in person through an authorized representative or by post with a list of the contents and a return receipt:

• the amount of payment for the reporting period is less than or equal to 25,000 rubles. (additionally, you need to provide a copy of the declaration on disk)
• the person responsible does not have an Internet connection or digital signature

If several objects for which payment is made are located within one constituent entity of the Russian Federation, one declaration is made. If objects are distributed among different constituent entities of the Russian Federation, a separate declaration is made for each subject.

Payers independently calculate the amount of payment for negative environmental impact and indicate what grounds existed for its calculation and payment.

Negative Impact Fee Declaration Form

The declaration contains information about the payment base of the organization, objects of the NVOS and types of impact, benefits for payments, if any.

Contents of documents:

• form for calculating the total amount of the tax assessment fee
• form of calculation for each type of environmental impact assessment in relation to each facility/source of pollution, or for a single facility that includes a common production area or constitutes a single payment base
• application for calculating the payment base
• register of objects and documents taken into account when adjusting fee amounts, which confirm that funds for environmental protection measures were allocated and the measures were carried out
• copies of payment orders transferring fees to the budget

Organizations and individual entrepreneurs can fill out only those sections of the negative impact declaration for which activities were carried out (otherwise: there is information to fill out). In this case, you cannot submit a zero declaration.

Form with a sample of filling out the declaration on the NVOS fee 2017

Order on approval of the declaration form dated 01/09/2017.

Prikaz_MPR_Deklaratsia_ot_09_01_2017_3.pdf

Instructions for filling out the declaration

Fee rates for negative impact for 2017

In accordance with Resolution No. 913 of September 13, 2016, the payment rates for the disposal of industrial and consumer waste by their hazard class are:

Additionally, you can familiarize yourself with the fee rates by name of pollutants:

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The most up-to-date answers to questions that accountants ask when drawing up a declaration on payment for negative environmental impact (NEI) for 2016.

We calculated the amount of the fee according to the Declaration, it turned out to be less than the amount according to quarterly calculations, why?

Starting from 2016, payers of fees for tax assessments, except for small and medium-sized businesses, are required to make advance payments in the first and third quarters. The amount of the advance payment is equal to one-fourth of the payment amount for the previous year. At the same time, many natural resource users continued to make quarterly calculations in accordance with Order No. 204 to determine the advance payment.

As a result, when they begin to compare the amounts of advance payments with the amounts calculated according to the annual Declaration, almost everyone ends up overpaying, to the point that the advance payment for two quarters is more than the annual payment. And this is true, there is no mistake in it.

The fact is that on September 23, 2016, Decree of the Government of the Russian Federation No. 913 “On the rates of payment for new construction materials” came into force, which canceled Resolution No. 344, and although the rates of Resolution No. 913 correspond to the rates of Resolution No. 344 (taking into account inflation), the order has changed calculation of the fee amount. Thus, a number of increasing coefficients were abolished, such as the coefficient of environmental significance, coefficient 2 (for resort areas and the far north), and coefficient 1.2 (NVOS within the city). In addition, Order No. 3 of the Ministry of Natural Resources introduced a number of incentive reduction coefficients. All this leads to a significant reduction in the amount of fees for the NVOS.

A detailed analysis of the current situation in figures based on data from a real project was carried out in the article “Calculation of fees for pollution of environmental components: what has changed?” (magazine Ecologist's Handbook, No. 2, 2017). Here are the conclusions reached by the authors of this article: “... the amount of fees for 2016 will decrease for various types of impact on environmental components by approximately 40–70%, and for 2017 - by 30–70%.”

Who is required to submit the Declaration and pay for the NVOS?

The declaration is submitted by tax payers. If your organization, in accordance with Federal Law No. 7-FZ, is not required to pay a fee for the NVOS, then you do not need to submit a Declaration of payment for the NVOS.

And yet who is required to pay a fee for the NVOS? At the moment, we can say with confidence that the payers are legal entities and individual entrepreneurs carrying out economic activities on objects of categories I – III, and that objects of category IV are exempt from paying for the tax assessment. At the same time, business entities are exempt from paying for the disposal of municipal solid waste (MSW), the fee for which is paid by regional MSW management operators. In addition, it is possible for a number of waste disposal facilities (WDO) to obtain a decision from the territorial body

Rosprirodnadzor on eliminating negative impacts on the environment, allowing to reduce the amount of fees for the organization as a whole.

It would seem that we have gone through the procedure for registering NVOS objects, received a category and then everything, as in Federal Law No. 7-FZ, but not everything is so simple. Rosprirodnadzor has repeatedly clarified that calculations of fees for environmental impact assessment are not directly related to the definition of the facility providing environmental assessment, i.e. with registration of objects of the NVOS. Therefore, it is not yet clear what to do for objects that have been refused registration as not providing NVOS. The situation is aggravated by the fact that in 2016 there were no regional MSW management operators. Federal Law No. 486-FZ of December 28, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation” established a transition period until January 1, 2019 for the introduction of public services for the management of solid waste and the establishment of a unified tariff on the territory of the constituent entities of the Russian Federation. Thus, until the date of approval of the unified tariff and the signing of agreements between the constituent entities of the Russian Federation and regional MSW operators, payment for the placement of MSW is carried out by business entities whose activities generate municipal solid waste.

What do we have as a result? With a high degree of probability, it can be argued that in 2017, all business entities must pay the fee for the 2016 assessment, regardless of the registration of the facilities and the categories assigned to them. An exception may be small offices where the lease agreement clearly states that the payment for waste removal is paid by the lessor, who has entered into contracts for waste removal and is the payer of the fee for the NVOS.

Declaration form and electronic submission to the Rosprirodnadzor portal?

On February 22, 2017, Order of the Ministry of Natural Resources dated January 09, 2017 No. 3 “On approval of the Procedure for submitting a declaration on payment for negative impact on the environment and its forms” was registered with the Ministry of Justice and published, i.e. came into force.

NVOS fee must be paid no later than March 1. Starting from 2017, for late and incomplete payment of the fee for the tax assessment, penalty in the amount of 1/300 of the Bank of Russia key rate.

The fee is paid separately for four environmental components: emission fee, associated gas emission fee, discharge fee and waste disposal fee. Each with its own BCC (budget classification code). It should be taken into account that if advance payments were made and, for example, there was an overpayment for waste, then it cannot be automatically included in the payment for emissions, because These components are paid according to different BCCs. The calculated total amounts of fees to be paid for the reporting period are subject to payment (lines 151 – 154 of the Declaration), fee amounts for refund and/or offset (lines 161 – 164) should not affect the amount of the current payment.

Order of the Ministry of Natural Resources No. 3 determines the form of the Declaration itself, which must be submitted no later than March 10.

The declaration can be submitted on paper or in the form of an electronic document. Starting from 01/01/2017, the Rosprirodnadzor portal pnv-rpn.ru stopped accepting reports; it will only be available for viewing previously submitted reports until 06/30/2017. Now the State Services portal located at lk.fsrpn.ru is used to receive reports. To submit reports, you must have an account on the State Services portal.

We can't find fee rates for pollutants

New payment rates were approved by Resolution No. 913, which brings the rates into line with the Order of the Government of the Russian Federation dated 06/08/2015 No. 1316-r “On approval of the list of pollutants for which state regulatory measures in the field of the environment are applied.”

The currently available permits for emissions and discharges were issued without taking into account Order No. 1316-r, which significantly reduces the list of pollutants and, as a consequence, the payment rates for them. For emissions and discharges of pollutants for which there are no payment rates, starting from 2016 there is no need to pay, even if these pollutants are listed in permits.

The established practice of using charge rates for pollutants with similar characteristics is illegal. Thus, in the Letter of Rosprirodnadzor dated January 16, 2017 N AS-03-01-31/502 “On consideration of the appeal” it was said that “...substances such as abrasive dust, carbon (soot), iron oxide, due to their physical properties , related to solid particles, it is advisable to take into account the emissions as suspended substances.” This and the requirements previously applied by the administrators of the fee for the NVOS to pay for pollutants that are not in Resolution No. 344 are recognized by the courts as illegal. As an example, we can cite the decision of the Arbitration Court of the Khanty-Mansiysk Autonomous Okrug dated January 31, 2014 in case No. A75-2131/2013.

Where can I get maximum permissible values ​​and VAT for sources of emissions and discharges?

The new form of the annual Declaration provides for calculations of pollutants in the context of emission sources and wastewater discharges. This significantly increases the amount of work involved in calculating the fee. In addition, we needed MPE, VAT and VAT, VSS of pollutants for each source and release separately. The permitting documentation approves the data for the facility as a whole. To obtain data in the context of sources and releases, you need to raise the project documentation, namely the standardization section.

How to calculate relief to relief?

People still ask how relief is calculated. The fee for the so-called stormwater drainage system was canceled back in 2014 (or rather, it was never approved and its application was unlawful). The discharge of wastewater is regulated by legal acts that define the relationship between subscribers and water supply and sewerage organizations (WSS) and water utilities. The methodological instructions of V.I. Danilov - Danilyan for calculating fees for unorganized discharge of pollutants into water bodies are not currently used. Payment must be made only for the discharge of pollutants and microorganisms into water bodies.

Where can I download the new form of declaration of payment for negative environmental impact for 2016?

How to fill out the form, example of filling

Calculation of the amount to be contributed to the budget

Calculation of the amount to be contributed to the budget includes indicators of payment amounts, including by type, for each facility providing NVOS. This declaration sheet is filled out for each municipality separately. When filling out, you must indicate the serial number of the page.

Line 010 the code of the corresponding municipality is indicated - OKTMO according to “OK 0332013”.

Line 020– generalizing. It indicates the total amount of payments, without taking into account adjustments to their size. The indicator is defined as the amount of fees for all types of tax assessments and includes payments calculated:

• within the limits of permissible emissions standards (APE),
• permissible discharge standards (VAT),
• limits on emissions of pollutants and limits on discharges of pollutants exceeding such standards, limits, emissions and discharges (including emergency),
• within the limits for the disposal of production and consumption waste and above the specified limits.

The fee for each type of NVOS is determined as the amount of the fee for each pollutant for which the rate is established.

Amount by line 020 page 020 = page 021 + page 022 + page 023 + page 024

By lines 021, 022, 023 and 024 the components of the payment amount by type of tax assessment are indicated, the values ​​of which are taken equal to the value of the indicator of the corresponding line:

• page 021 = page 040
• page 022 = page 060
• page 023 = page 080
• page 024 = page 100

By line 031 OKTMO of stationary sources specified in Section 1 “Calculation of the amount of payment for a negative impact facility for emissions of pollutants into the air by stationary facilities” are indicated.

IN line 040 reflects the amount of payment for emissions of pollutants into the air by stationary objects, calculated for each stationary source, without adjusting its size.

Amount by line 040 in the table is determined in the following order: page 040 = page 041 + page 042 + page 043.

Index lines 040= total according to column 17 of Section 1, line “Total for stationary sources”.

Indicators lines 041, 042 and 043 are decipherable to the amount reflected in line 040. All data for filling them out is contained in Section 1.

IN line 041 the amount of payment for emissions within the maximum permissible limit is reflected, the amount must correspond to the total in column 14 of Section 1, line “Total for stationary sources”.

IN line 042 the amount of payment for emissions is reflected within the limits for emissions of pollutants (VER), the amount must correspond to the total in column 15 of Section 1, line “Total for stationary sources”.

IN line 043 the amount of payment for emissions in excess of the emission limit is reflected, the amount must correspond to the total in column 16 of Section 1, line “Total for stationary sources”.

Other lines of the Calculation are filled in similarly. Each indicator must correspond to the total amounts of calculations for the corresponding Section.

In lines with 060 to 063 reflects the amount of payment for emissions of pollutants during flaring and/or dispersion of associated petroleum gas, calculated for all stationary sources (flares, dispersion installations).

Data to fill are contained in Section 1.1 “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the atmospheric air during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator” and Section 1.2. “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the atmospheric air during flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded.”

page 060 = page 061 + page 062 + page 063.

Amount by line 060= total according to column No. 17 of Section 1.1 + total according to column No. 12 of Section 1.2.

Amount by line 061= total according to column No. 14 of Section 1.1.

Amount by line 062= total according to column No. 15 of Section 1.1.

Amount by line 063= total for column No. 16 of Section 1.1 + total for column No. 8 of Section 1.2.

In lines 080, 081, 082, 083 the amounts of fees for discharges of pollutants into water bodies calculated for each release are reflected. Data to be filled out is contained in Section 2 “Calculation of the amount of payment for an object of negative impact for the discharge of pollutants into water bodies.”

page 080 = page 081 + page 082 + page 083.

Amount by line 080= total for column No. 18 of Section 2, line “Total for all issues.”

Amount by line 081= total for column No. 15 of Section 2, line “Total for all issues.”

Amount by line 082= total for column No. 16 of Section 2, line “Total for all issues.”

Amount by line 083= total for column No. 17 of Section 2, line “Total for all issues.”

By lines 100, 101, 102 The full amount of the waste disposal fee is indicated. The data to be filled out is contained in Section 3 “Calculation of the fee amount for the disposal of production and consumption waste” and Section 3.1 “Calculation of the fee amount for the disposal of municipal solid waste”.

page 100 = page 101 + page 102.

Amount by line 100= total for column No. 25 of Section 3 + total for column No. 8 of Section 3.1.

Amount by line 101= total according to column No. 23 of Section 3.

Amount by line 102= total according to column No. 24 of Section 3.

In lines 110, 111, 112, 113, 114 the amounts of funds for the implementation of environmental protection measures (the amount of adjustment of the fee planned for offset) are indicated as part of emission reduction plans, discharge reduction plans and/or for the implementation of projects for the beneficial use of associated petroleum gas, which is accepted for offset when adjusting the amount of the fee.

page 110 = page 111 + page 112 + page 113 + page 114.

By line 111 indicates the amount of funds for the implementation of environmental protection measures as part of emission reduction plans, which is accepted for credit when adjusting fees for emissions of specific pollutants by stationary facilities (excluding flare combustion plants and sources of dispersion of associated petroleum gas).

The amount is determined based on documents and calculations confirming the actual use of funds for environmental protection measures that are included in emission reduction plans.

By line 112 indicates the amount of funds for the implementation of projects that ensure a reduction in flaring and dispersion of associated petroleum gas, which is accepted for credit when adjusting the payment for pollutant emissions during flaring and dispersion of associated petroleum gas.

The amount is determined based on documents/calculations confirming the actual disbursement of funds for the implementation of activities that are included in the project for the beneficial use of associated petroleum gas.

By line 113 the amount of funds for implementation of environmental protection measures as part of discharge reduction plans is indicated, which is accepted for credit when adjusting fees for discharges of specific pollutants.

The amount is determined based on documents/calculations confirming the actual use of funds for environmental protection measures that are included in the discharge reduction plans.

By line 114 indicates the amount of funds for the implementation of environmental protection measures as part of an environmental action plan or an environmental efficiency improvement program, which is accepted for credit when adjusting the fee for the disposal of waste of a particular hazard class.

The amount is determined based on documents/calculations confirming the actual use of funds for environmental protection measures that are included in plans for reducing emissions and discharges.

By line 120, 121, 122, 123, 124 the amount of the fee is indicated, taking into account the adjustment of its size to the actual costs of implementing environmental protection measures as part of plans to reduce emissions and discharges and/or for the implementation of projects for the beneficial use of associated petroleum gas.

page 120 = page 121 + page 122 + page 123 + page 124.

By line 121 indicates the amount of payment for emissions of specific pollutants by stationary facilities (excluding flare combustion plants and sources of dispersion of associated petroleum gas), the reduction of the negative impact of which on the environment is carried out through the implementation of environmental protection measures as part of plans for reducing emissions and discharges.

Line 121= total for column 17 of Section 1, line “Total for all stationary sources for those pollutants for which the fee is adjusted.”

By line 122 indicates the amount of payment for emissions of pollutants when flaring (dispersing) associated petroleum gas, the reduction of the negative impact of which on the environment is associated with a reduction in the flaring of associated petroleum gas through the implementation of relevant projects.

Line 122 = line 022- amount of payment for emissions in the absence of measuring instruments*

*Meeting the requirements established by the Ministry of Energy of the Russian Federation, measuring the volume of associated petroleum gas actually produced and flared and/or dispersed.

By line 123 indicates the amount of payment for discharges of specific pollutants, the reduction of the negative impact of which on the environment is carried out through the implementation of environmental measures as part of discharge reduction plans.

Line 123= total for column No. 18 of Section 2 for the line “Total for all emissions for those pollutants for which the fee is adjusted.”

By line 124 indicates the amount of payment for the disposal of specific types (hazard classes) of waste, the reduction of the negative impact on the environment is carried out through the implementation of environmental measures as part of an environmental action plan or an environmental efficiency improvement program.

Line 124= the sum of data on the corresponding lines for specific types (hazard classes) of waste in column 25 of the tables of Section 3 or the sum of data on the corresponding lines for specific types (hazard classes) of waste in column 25 along the line “Total, including” for Section 3 as a whole.

By line 130 indicates the amount of fees payable to the budget system for all types of negative impact on the environment.

page 130 = page 131 + page 132 + page 133 + page 134

page 130 = page 020 – page 110 with page 120≥ page 110

page 130 = page 020 – page 120 with page 120 ≤ page 110

By line 131 the amount of payment for emissions of pollutants by stationary facilities is indicated to be entered into the budget system.

page 131 = page 040 – page 111 with page 121≥ page 111

page 131 = page 040 – page 121 with page 121 ≤ page 111

By line 132 indicates the amount of payment to be entered into the budget system for emissions of pollutants during flaring and dispersion of associated petroleum gas.

page 132 = page 060 – page 112 when page 122 ≥ page 112

page 132 = page 060– Section 1.2 (TOTAL for column 8 – TOTAL for column 12).

By line 133 the amount of payment for discharges of pollutants into water bodies is indicated to be entered into the budget system.

page 133 = page 080 – page 113 at page 123 ≥ at page 113

page 133 = page 080 – page 123 with page 123 ≤ page 113

By line 134 the amount of payment for waste disposal to be entered into the budget system is indicated.

page 134 = page 100 – page 114 when page 124 ≥ page 114

page 134 = page 100 – page 124 with page 124 ≤ page 114

By line 140 the amount of advance quarterly payments made in the reporting period to the budget system is indicated for all types of negative impact on the environment and for each quarter separately.

page 140 = page 141 + page 142 + page 143 + page 144

By line 141 the amount of quarterly advances for emissions of pollutants by stationary facilities is indicated.

Line 141= the sum of the values ​​​​in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders for their transfer.

By line 142 indicates the amount of quarterly advances for emissions of pollutants during flaring and/or dispersion of associated petroleum gas.

Line 142= the sum of the values ​​​​in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders.

By line 143 the amount of quarterly advances for discharges of pollutants into water bodies is indicated.

Line 143

By line 144 the amount of quarterly advances for waste disposal is indicated.

Line 144= the sum of the values ​​​​in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders.

By line 150 the amount of quarterly advances for all types of negative impact on the environment is indicated.

page 150 = page 151 + page 152 + page 153 + page 154

page 150 = page 130 – page 140 with page 130 ≥ page 140

By line 151 the total amount of payment for emissions of pollutants by stationary objects is indicated.

page 151 = page 131 page 141 when page 131 ≥ page 141

By line 152 the total amount of payment for emissions of pollutants during flaring and (or) dispersion of associated petroleum gas is indicated.

page 152 = page 132 page 142 when page 132 ≥ page 142

By line 153 the total amount of payment for discharges of pollutants into water bodies is indicated.

page 153 = page 133 page 143 when page 133 ≥ page 143

By line 154 The total amount of payment for waste disposal is indicated.

page 154 = page 134 page 144 when page 134 ≥ page 144

By line 160 the total amount of the fee for the reporting period is indicated for refund from the budget or offset against the subsequent reporting period for all types of negative impact on the environment.

page 160 = page 161 + page 162 + page 163 + page 164

Checking the indicator value lines 160 carried out in the following order:

page 160 = page 140 – page 130 when page 140 ≥ page 130

By line 161 the total amount of payment for emissions of pollutants by stationary facilities is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.

page 161 = page 141 page 131 when page 141 ≥ page 131

By line 162 the total amount of payment for emissions of pollutants during flaring and dispersion of associated petroleum gas is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.

page 162 = page 142 page 132 when page 142 ≥ page 132

By line 163 the total amount of payment for the discharge of pollutants into water bodies is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.

page 163 = page 143 page 133 when page 143 ≥ page 133

By line 164 the total amount of the fee for waste disposal for the reporting period is indicated for return from the budget or offset against the subsequent reporting period.

page 164 = page 144 page 134 when page 144 ≥ page 134

Section 1 “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the air from stationary sources”

When filling Section 1 indicated:

• category of an object that has a negative impact on the environment;
• name of the object that has a negative impact on the environment;
• code of an object that has a negative impact on the environment;
• address of the location of the facility that has a negative impact on the environment;
• number, date of issue and validity period of the permit for the emission of pollutants into the air.

IN column 1 by line, the serial number of the line is indicated.

IN column 2 Lines indicate the name of the pollutant subject to payment when released into the air, in relation to each stationary source.

IN column 2 in the line “Stationary source ___” the name or number and OKTMO of the stationary source are indicated.

IN column 2 all other lines indicate the name of the specific pollutant.

IN column 3 the maximum permissible limit or maximum permissible limit of the pollutant is indicated in accordance with the permitting documents.

IN column 4 The limits for emissions of pollutants established in permits are indicated by line.

IN column 5 Lines indicate the actual emission of pollutants into the atmospheric air for the entire reporting period.

Column 5 = sum of columns 6, 7 and 8 for the row.

IN column 6 The lines indicate the actual emission of the pollutant for the reporting period, equal to or less than the established MPE or NDV.

Meaning column 6 cannot exceed the value of column 3.

IN column 7 The lines indicate the actual emission of a pollutant for the reporting period within the established limits for emissions of pollutants, defined as the difference between emissions equal to or less than the limits for emissions of pollutants and emissions equal to the maximum permissible limit (MPE) or NDV.

Meaning column 7 cannot exceed the difference between column 4 and column 3.

IN column 8 the actual excess emission of a pollutant for the reporting period is indicated by line (emission in excess of the established limits on emissions of pollutants or, in their absence, an emission in excess of the established maximum permissible limit, defined as the difference between actual emissions and emissions equal to the limits on emissions of pollutants in the absence of limits on emissions of pollutants, the difference between actual emissions and emissions equal to the maximum permissible limit).

IN column 9 the lines indicate the rate of payment for the emission of 1 ton of pollutant into the atmospheric air, adopted in accordance with the resolution of the Government of the Russian Federation dated September 13, 2016. No. 913 “On rates of payment for negative impact on the environment and additional coefficients.”

IN column 10 the lines indicate the coefficient Knd, equal to 1, applied to the payment rate for emissions of pollutants within the limits of the maximum permissible limit (MPE) or NDV.

IN column 11 the lines indicate the Kvr coefficient equal to 5 or 25, respectively, from January 1, 2016 and January 1, 2020, applied to the rate of payment for the volume or mass of emissions of pollutants within the limits on emissions of pollutants for the period of implementation of the emission reduction plan, and also for the volume or mass of emissions of pollutants within the limits on emissions of pollutants.

IN column 12 the lines indicate the Ksr coefficient equal to 25 from January 1, 2016 for the volume or mass of pollutant emissions exceeding those established by permits for the emission of pollutants into the atmospheric air.

IN column 13 the lines indicate an additional coefficient Kot, equal to 2, applied to the rates of payment for emissions of pollutants in relation to territories and objects under special protection in accordance with federal laws*.

In all other cases, in the lines column 13 a coefficient of 1 is indicated.

*This means that the establishment of special protection of territories and objects by the laws of a constituent entity of the Russian Federation or regulatory legal acts of a municipal entity is not the basis for applying coefficient 2 when calculating the fee for the NVOS.

Information on federal laws establishing objects under special protection can be found in the letter of Rosprirodnadzor dated December 16, 2016 N OD-06-01-31/25520 “On additional coefficient 2.”

IN column 14 For each line, the amount of payment calculated for the actual emission in the amount of the indicator values ​​in column 6, not exceeding the maximum permissible limit (MPE) or minimum allowance limit of the pollutant, is indicated.

Art. 14 = st. 6 x tbsp. 9 x art. 10 x tbsp. 13

IN column 15 For each line, the amount of payment calculated for the actual emission in the amount of the indicator values ​​in column 7, carried out within the limits between the maximum permissible limit or maximum allowable value of the pollutant and the limits on pollutant emissions, is indicated.

Art. 15 = st. 7 x tbsp. 9 x art. 11 x art. 13

IN column 16 for each line, the amount of payment calculated for the actual emission in amounts exceeding the limits on emissions of pollutants or in the absence of the maximum permissible limit or maximum allowable limit for the pollutant is indicated.

Art. 16 = st. 8 x art. 9 x art. 12 x tbsp. 13

IN column 17 for each line the amount of payment calculated within the limits of the relevant standards and if they are exceeded in accordance with the legislation of the Russian Federation in the field of environmental protection is indicated.

Art. 17 = st. 14 + art. 15 + art. 16

In the line “Total for stationary sources” at the end of the table in Section 1, the sum of the values ​​of the fee indicator, including for emissions of a specific pollutant, is indicated as a whole for the object of negative impact on the environment (all stationary sources), by line columns 14, 15, 16, 17.