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Environmental charges Responsibility for non-payment of environmental charges The RF Law «On protection of the environment» (№ 7-FL - 2002) Art. 3. The basic principles of environmental protection Economic and other activities ... the legal and natural persons having an impact on the environment, must be based on the following principles: ... payment and compensation for environmental damage to the environment ... Art. 14. The methods of economic regulation on environmental protection By the methods of economic management in the environmental field include: ... a fee for a negative impact on the environment; Art. 16. Payment for environmental impact 1. The negative impact on the environment is not free. The forms of payment for environmental impacts are determined by federal laws. 2. By type of negative environmental impacts include: emissions of air pollutants and other substances; ... -placement of waste production and consumption, environmental noise, heat, electromagnetic


Environmental charges

Responsibility for non-payment of environmental charges

The RF Law «On protection of the environment» (№ 7-FL - 2002)

Art. 3. The basic principles of environmental protection
Economic and other activities ... the legal and natural persons having an impact on the environment, must be based on the following principles: ... payment and compensation for environmental damage to the environment ...

Art. 14. The methods of economic regulation on environmental protection
By the methods of economic management in the environmental field include: ... a fee for a negative impact on the environment;

Art. 16. Payment for environmental impact
1. The negative impact on the environment is not free. The forms of payment for environmental impacts are determined by federal laws.
2. By type of negative environmental impacts include:

emissions of air pollutants and other substances; ...
-placement of waste production and consumption, environmental noise, heat, electromagnetic, ionizing and other physical impacts; ...
3. The procedure for calculating and charging a negative impact on the environment set by Russian law.

Governmental Decision number 632 of 28 August 1992 (as amended on 10 Dec., 2002) «On approving the procedure for determining pay and limit the size of pollution of the environment, waste disposal, other types of harmful effects»

As defined by the Constitutional Court of the Russian Federation of 10 Dec., 2002 number 284-O ... this decision remains valid and applicable courts, other bodies and officials, as not contradicting the Russian Constitution.
This procedure applies to businesses, institutions, organizations and foreign legal and natural persons carrying out any activities on the territory of the Russian Federation related to the environment (hereinafter referred to - prirodopolzovateli), and provides for payment for the following types of harmful effects on the environment:
emissions to air pollutants from stationary and mobile sources;
-dumping pollutants into surface and ground water;
-waste disposal
, other types of harmful effects (noise, vibration, electromagnetic, radiation exposure, etc.)
The introduction of fees for pollution of the environment does not absolve the nature of the implementation of measures to protect the environment and natural resources management, as well as reimbursement of the full harm caused to the environment, health and property of citizens, national economy pollution of the environment, according with the law.

Letter «Payment for polluting the environment» (Ministry of Taxes and Levies of the Russian Federation dated 31 October 2001, № VT-6-21/833)

The Ministry of the Russian Federation on taxes and fees in connection with the coming of the tax authorities asking about the calculation and payment of legal fees and excess emissions, discharges of pollutants and waste disposal reports the following.
1. On the basis of enrollment fees and their distribution among the budgets of different levels
... Fee for regulatory and excess emissions and discharges of harmful substances, waste disposal and other harmful effects on the environment goes to the federal budget and the subjects of the Russian Federation in the ratio, respectively, 19 and 81 per cent of revenue.
2. On control of tax authorities for any payments
... Payments for the use of natural resources assigned to federal taxes.
... Fee for regulatory and excess emissions and discharges of hazardous substances, disposal of wastes classified as tax revenue.
... Monitor ... payments sent to the federal budget and the subjects of the Russian Federation, carried out by tax authorities in the manner prescribed by the laws of the Russian Federation on taxes and fees.
... 5. About how to make payments when renting equipment, which is a source of environmental pollution.
... Payments for environmental pollution are organizations engaged in any activities related to environmental management in the territory of the Russian Federation, including leased equipment, which is the source of environmental pollution.

«Instruktivno - guidance on charging for polluting the environment» (in the red. Order of the Russian Federation State Committee 15.02.2000 N 77)

1. General provisions:

... 1.3. The fee for polluting the environment (hereinafter pollution charges) levied on enterprises, institutions, organizations and other entities irrespective of their organizational - legal ways and forms of ownership, at which they are based, including joint ventures with foreign legal persons and citizens Who have been granted the right point of production - economic activity in the territory of the Russian Federation (hereinafter prirodopolzovateli).
1.4. Fee charged with the contamination of nature, the following effects on the environment:
emissions to air pollutants from stationary and mobile sources;
-dumping pollutants into surface and underground water system, as well as all-underground placement of pollutants;
-waste disposal.
2. The principles for determining the basic rates of charges for environmental pollution
... 2.2. The fee for the pollution is a form of redress the economic damage from emissions and discharges of pollutants into the environment of the Russian Federation, which reimburses the costs of compensation for the impact of emissions and discharges of pollutants and promote the reduction or maintenance of emissions and discharges within the regulations, as well as the cost of design and construction of environmental protection facilities.
... 2.8. There are two kinds of basic rates of charges:
of emissions, discharges of pollutants and other types of harmful effects within the permissible limits;
of emissions, discharges of pollutants, waste disposal, other types of harmful effects within the established limits (provisionally agreed standards).

Useful information

In the tax authorities presented:

     * The calculation of 10% (19%) planned deductions for polluting the environment quarterly basis. The form of calculation is given in Annex 2 to N "Poryadku ...", the letter Ministry of Environmental Protection approved Russia N 04-15/61-638, the Ministry of Finance of Russia N 19, GNS RF N VG-6-02/10 from 3.03.1993

Reason:

Resolution of the Government of the Russian Federation of 28.08.1992 N 632 (Ed. of 14.06.2001, with changes. Dated 12.02.2003); "Order", approved a letter Minprirody Russia N 04-15/61-638, the Ministry of Finance of Russia N 19, GNS RF N VG-6-02/10 from 3.03.1993

     * For small businesses and platv using the waters of the water facility Declaration on the board for the use of water obelschikoektami quarterly basis. The form of a declaration given in Annex 2 of the order of N MNF Russia from 15.02.2002 N BG-3-21/71

Reason:

Federal Law of 6.05.1998 N 71-FZ (eds. from 7.08.2001, with changes. Dated 24.12.2002). Tariff rates specified in regulation of the Russian Government on 12.06.2003 N 344

     * Declaration on the board for the use of water bodies for a month. The form of a declaration approved by the Order of the MNF Russia from 29.12.2003 N BG-3-21/726
     * Information about the Air Protection 2-TP (urgent) for the semester. The form shown in a ruling Goskomstat from 08.08.2002 N 166
     * Information about the Air Protection 2-TP (air) for the year. The form shown in a ruling Goskomstat from 27.07.2001 N 53 (Ed. of 23.05.2002)
     * Information about the cost of protecting the environment 4-OS for the year. The form shown in a ruling Goskomstat from 08.08.2002 N 166
     * Information about how to use water 2-TP (vodhoz) for the year. The form shown in a ruling Goskomstat from 13.11.2000 N 110 (Ed. of 03.09.2002)
     * Information about education, use, disposal, transportation and placement of waste production and consumption in the form of 2-TP (waste), organized by grade of hazardous wastes to the environment, for the year. The form is provided in order MPR Russian Federation of 05.11.2002 N 734



Опубликовано: 04.01.2009
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