Tax payment rates: new regulation. Tax payment rates: new regulation of the Government of the Russian Federation dated 13.09 n 913

Pricing and Methodological Guidelines provide for taking into account, as part of the tariffs for the treatment, neutralization and disposal of solid municipal waste, the estimated business profit of the regulated organization, determined in the amount of 5 percent of current expenses, taking into account the features established by the chosen method of tariff regulation, as well as fees for the negative impact on the environment when disposing of solid municipal waste, the amount of which is determined taking into account the rates of payment for negative impact on the environment established by Decree of the Government of the Russian Federation of September 13, 2016 N 913.

B) in paragraph 2 the words “standards of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of industrial and consumer waste, approved by Decree of the Government of the Russian Federation of June 12, 2003 N 344 (hereinafter referred to as the payment for emissions)" shall be replaced with the words "payment rates for negative impacts on the environment, approved by Decree of the Government of the Russian Federation of September 13, 2016 N 913 "On payment rates for negative impacts on the environment and additional coefficients" (hereinafter referred to as - emission payment rates)";

PROCEDURE AND DEADLINES FOR PAYMENT OF PAYMENT FOR INVESTMENT

The rates of payment for negative environmental impact (hereinafter referred to as NVOS) have been determined for the period from 2016 to 2018.(inclusive).

NOTE

Federal Law No. 7-FZ dated January 10, 2002 “On Environmental Protection” (as amended on July 3, 2016; hereinafter referred to as Federal Law No. 7-FZ) does not provide for the frequency of adoption and indexation of payment rates for environmental assessments.

List of pollutants, for which a fee for the NVOS is charged, is established on the basis of the Order of the Government of the Russian Federation dated July 8, 2015 No. 1316-r, taking into account the names of pollutants in accordance with the 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 by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of production and consumption waste."

According to paragraph 4 of Resolution No. 913 fee rates for NVOS And additional coefficient to them, established by paragraph 2 of this resolution, are applied when calculating fees for NVOS from 01/01/2016.

Let us remind you that currently, according to Part. 2-4 tbsp. 16.4 of Federal Law No. 7-FZ reporting period regarding the payment of fees for the NVOS recognized calendar year. The fee calculated based on the results of the reporting period, taking into account the adjustment of its amount, is paid no later than March 1 of the year following the reporting period. Persons obligated to pay the fee, with the exception of small and medium-sized businesses, make quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the corresponding quarter of the current reporting period, in the amount of one-fourth of the amount of the fee for the new tax paid. for the previous year.

Late or incomplete payment of the fee for the tax assessment by persons obliged to pay the fee entails the payment of penalties in the amount of one three hundredth of the key rate of the Bank of Russia in effect on the day of payment of the penalties, but not more than two tenths of a percent for each day of delay. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay for the NVOS starting from the next day after the end of the relevant period specified in clause 3 of Art. 16.4 of Federal Law No. 7-FZ.

Consequently, persons obligated to pay fees for environmental waste must, by 03/01/2017, calculate the fee for emissions of pollutants, discharges of pollutants and disposal of production and consumption waste, taking into account the rates and coefficients established by Resolution No. 913.

According to Part 2 of Art. 16.5 of Federal Law No. 7-FZ, overpaid amounts of fees for NVOS are subject to return at the request of persons obliged to pay the fee, or offset against a future reporting period. Arrears in payment for the tax assessment for the reporting period are subject to payment by persons obliged to pay the fee.

Thus, the difference between the calculated amount of the fee for the NVOS and the amount of actually paid quarterly advance payments is subject to payment by 03/01/2017. If the amount of quarterly advance payments exceeds the calculated amount of the fee for the NVOS, then the overpaid amounts of the fee for the NVOS are subject to return at the request of the persons obliged to pay the fee, or offset against the future reporting period.

BY THE WAY

The issue of calculating and collecting fees for environmental impact assessments should be regulated in more detail in the Decree of the Government of the Russian Federation “On approval of the Rules for calculating and collecting fees for negative impacts on the environment, monitoring the correctness of its calculation, completeness and timeliness of its payment,” which has not yet been accepted.
The draft of this resolution (hereinafter referred to as the draft Rules) was submitted to the Ministry of Economic Development of Russia in November 2015 for a conclusion on the assessment of regulatory impact (hereinafter referred to as Conclusion 1).

During conciliation meetings with federal executive authorities, as well as based on the comments of Conclusion 1, the draft Rules were significantly improved. At the same time, regarding the issues of adjusting the payment for the tax assessment, the list of activities, the costs of which can be taken into account within the framework of the payment for the tax assessment, the lack of the right of the payer of the payment for the tax assessment to submit a declaration (calculation) on the payment for the tax assessment on paper (if the payer does not have the technical ability providing the said declaration in the form of an electronic document) differences remain unresolved.

In addition, paragraphs. 10 and 26 of the draft Rules contain requirements for payment of a negative impact fee for placement medical waste, which contradicts Part 2 of Art. 2 of the Federal Law of June 24, 1998 No. 89-FZ “On Industrial and Consumption Wastes” (as amended on July 3, 2016; hereinafter referred to as Federal Law No. 89-FZ), according to which relations in the field of handling radioactive, biological, medical waste, substances that destroy the ozone layer (except for cases where such substances are part of products that have lost their consumer properties), emissions of harmful substances into the atmosphere and discharges of harmful substances into water bodies are regulated by the relevant legislation of the Russian Federation. Consequently, relations regarding the management of medical waste are not subject to regulation by Federal Law No. 89-FZ.

This remark is confirmed by the position of the Russian Ministry of Natural Resources, set out in letter No. 05-12-44/832 dated January 25, 2012 “On the regulation of environmental activities with medical waste”, according to which the provisions of Federal Law No. 89-FZ, as well as regulatory legal acts of the Russian Ministry of Natural Resources in the field of waste management does not apply to waste from medical institutions (medical waste in general).

BETS ARE BETS, WHAT ARE THE ODDS?

Paragraph 2 of Resolution No. 913 is devoted to the only coefficient 2, which applies in relation to territories and objects under special protection in accordance with federal laws.

The specified “general” wording was borrowed from Part 3 of Art. 16.3 of Federal Law No. 7-FZ. However, how successful is it?

NOTE

The draft Resolution of the Russian Federation “On approval of the rules for determining payment rates for negative impacts on the environment and coefficients for them” (hereinafter referred to as Draft Resolution No. 913) was submitted to the Ministry of Economic Development of Russia in November 2015 for a conclusion on the assessment of regulatory impact (hereinafter referred to as Conclusion 2) .

During conciliation meetings with federal executive authorities, as well as based on the comments of Conclusion 2, draft Resolution No. 913 was finalized. For example, the indicator AOX (absorbed organohalogen compounds), which is not a pollutant, was excluded from the list of pollutants.

At the same time, the issue of applying coefficient 2 in territories, water bodies or parts thereof that are subject to special protection in accordance with federal laws has been and remains a significant disagreement. The previous wording of clause 2 in Resolution No. 344 was more specific:

Extraction
from Resolution No. 344
(no longer valid)

[…]
2. Establish that payment standards […] are applied using coefficients that take into account environmental factors, in accordance with Appendix No. 2 and additional coefficient 2 for specially protected natural areas, including medical and recreational areas and resorts, as well as for regions of the Far North and equivalent areas, the Baikal natural territory and zones of environmental disaster.

The wording of Part 3 of Art. 16.3 of Federal Law No. 7-FZ and clause 2 of Resolution No. 913 are more “general” and “blurred”. Law enforcement practice will show whether payers of fees for tax assessments and regulatory authorities will have any questions.

It is important to understand that coefficient 2 applies only in relation to territories and objects located under special protection in accordance with federal laws. In other words, 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.

In addition, in Resolution No. 913 no coefficients, taking into account environmental factors (the state of atmospheric air, soil and water bodies), additional coefficients for the regions of the Far North and equivalent areas, as well as coefficients for the emission of pollutants into the atmospheric air of cities, specified in Resolution No. 344, since these coefficients are not provided Federal Law No. 7-FZ.

Other additional coefficients are listed in Art. 16.3 of Federal Law No. 7-FZ and are duplicated in the draft Rules.

RESOLUTION

ABOUT RATES

FEES FOR NEGATIVE IMPACT ON THE ENVIRONMENT

AND ADDITIONAL COEFFICIENTS

In accordance with Article 16.3 of the Federal Law "On Environmental Protection", the Government of the Russian Federation decides:

2. Establish that in relation to territories and objects under special protection in accordance with federal laws, payment rates for negative environmental impact are applied using an additional coefficient of 2.

3. To recognize as invalid:

Decree of the Government of the Russian Federation of June 12, 2003 N 344 “On payment standards for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of industrial waste and consumption" (Collected Legislation of the Russian Federation, 2003, No. 25, Art. 2528);

Decree of the Government of the Russian Federation of July 1, 2005 N 410 “On amendments to Appendix No. 1 to Decree of the Government of the Russian Federation of June 12, 2003 N 344” (Collected Legislation of the Russian Federation, 2005, N 28, Art. 2876);

Decree of the Government of the Russian Federation of January 8, 2009 No. 7 “On measures to stimulate the reduction of air pollution by products of combustion of associated petroleum gas in flares” (Collected Legislation of the Russian Federation, 2009, No. 3, Art. 407);

Clause 2 of the changes that are being made to the acts of the Government of the Russian Federation, approved by Decree of the Government of the Russian Federation of April 30, 2013 N 393 “On approval of the Rules for establishing standards for acceptable discharges of pollutants, other substances and microorganisms into water bodies for subscribers of organizations engaged in wastewater disposal through centralized drainage systems and limits on discharges of pollutants, other substances and microorganisms and on amendments to certain acts of the Government of the Russian Federation" (Collected Legislation of the Russian Federation, 2013, No. 20, Art. 2489);

Clause 2 of the changes that are made to the acts of the Government of the Russian Federation, approved by Decree of the Government of the Russian Federation of December 26, 2013 N 1273 “On amendments to certain acts of the Government of the Russian Federation” (Collected Legislation of the Russian Federation, 2014, N 2, Art. 100 );

Decree of the Government of the Russian Federation of November 19, 2014 N 1219 “On coefficients for 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, waste disposal production and consumption" (Collected Legislation of the Russian Federation, 2014, No. 48, Art. 6859);

Decree of the Government of the Russian Federation of December 24, 2014 N 1471 “On amendments to Appendix No. 2 to Decree of the Government of the Russian Federation of June 12, 2003 N 344” (Collected Legislation of the Russian Federation, 2015, N 1, Art. 264).

In accordance with Article 16.3 of the Federal Law "On Environmental Protection", the Government of the Russian Federation decides:

1. Approve the attached rates of payment for negative impact on the environment.

2. Establish that in relation to territories and objects under special protection in accordance with federal laws, payment rates for negative environmental impact are applied using an additional coefficient of 2.

3. To recognize as invalid:

Decree of the Government of the Russian Federation dated June 12, 2003 N 344 “On payment standards for emissions of pollutants into the air from stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of industrial waste and consumption" (Collected Legislation of the Russian Federation, 2003, No. 25, Art. 2528);

Decree of the Government of the Russian Federation dated July 1, 2005 N 410 “On amendments to Appendix No. 1 to Decree of the Government of the Russian Federation dated June 12, 2003 N 344” (Collected Legislation of the Russian Federation, 2005, N 28, Art. 2876);

Decree of the Government of the Russian Federation of January 8, 2009 No. 7 “On measures to stimulate the reduction of air pollution by products of combustion of associated petroleum gas in flares” (Collected Legislation of the Russian Federation, 2009, No. 3, Art. 407);

paragraph 2 of the changes that are being made to the acts of the Government of the Russian Federation, approved by Decree of the Government of the Russian Federation of April 30, 2013 N 393 “On approval of the Rules for establishing for subscribers of organizations engaged in wastewater disposal, standards for permissible discharges of pollutants, other substances and microorganisms into water bodies through centralized drainage systems and limits on discharges of pollutants, other substances and microorganisms and on amendments to certain acts of the Government of the Russian Federation" (Collected Legislation of the Russian Federation, 2013, No. 20, Art. 2489);

paragraph 2 of the changes that are made to the acts of the Government of the Russian Federation, approved by Decree of the Government of the Russian Federation of December 26, 2013 N 1273 “On amendments to certain acts of the Government of the Russian Federation” (Collected Legislation of the Russian Federation, 2014, N 2, Art. 100 );

Decree of the Government of the Russian Federation of November 19, 2014 N 1219 “On coefficients to payment standards for emissions of pollutants into the air from stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, waste disposal production and consumption" (Collected Legislation of the Russian Federation, 2014, No. 48, Art. 6859);

Decree of the Government of the Russian Federation of December 24, 2014 N 1471 “On amendments to Appendix No. 2 to Decree of the Government of the Russian Federation of June 12, 2003 N 344” (Collected Legislation of the Russian Federation, 2015, N 1, Art. 264).

4. Establish that the rates of payment for negative impact on the environment approved by this resolution, and the additional coefficient to them established by paragraph 2 of this resolution, are applied when calculating payment for negative impact on the environment from January 1, 2016.

Chairman of the Government of the Russian Federation D. MEDVEDEV