It is known that entrepreneurs conducting their professional activities in the Russian Federation are required to pay a number of taxes and non-tax payments in order to remain in the legal field. For example, some time ago an environmental tax was introduced. What is this payment? Who is required to pay environmental fees? What groups of entrepreneurs can be exempted from paying the environmental fee? What documentation should be issued? Where to pay the environmental fee? What are the deadlines for paying this fee? Answers to all these, as well as some other questions, will be provided later in this article. Be careful.
Environmental fee
The current year on the territory of the Russian Federation is officially declared the year of ecology. More than ever, the environmental tax paid by business representatives is becoming more relevant. The reporting date is April 15th. It is also required to prepare relevant documentation.
The payment of the environmental tax was established two years ago by amending the Federal Law "On Production and Consumption Wastes". Despite this, the relevant regulatory legal acts, which would not only regulate the payment procedure, but also explain to entrepreneurs the peculiarities of the implementation of their obligations in this regard, were published only a year ago. During 2016, rates were finally approved, according to which the environmental fee should be paid, as well as a special form for calculating the amount of payments.
In 2015, the Government of the Russian Federation announced a reduction in the burden of non-tax payments for businesses, imposing a moratorium on the fee under consideration until 2019. However, in April 2016, collection rates for various categories of goods and products were finally approved.
Pay for negative environmental impact?
It is important to understand well what the difference is between the new concept of "environmental tax" and the long-known payment for many negative environmental impacts. The latter was introduced back in 2002 to implement all the provisions of the Federal Law "On Environmental Protection". What are the reasons for paying this fee?
- Discharge of substances that are dangerous to natural objects in water bodies.
- Emissions of air polluting substances produced by stationary enterprises.
- Storage of hazardous waste that remains from the production and consumption of products, as well as their disposal in soil.
It is fundamentally different from the new board that Rosprirodnadzor installed - an environmental fee.
The legislation calls its payers organizations and individual entrepreneurs whose professional activities are directly related to the types of environmental pollution described above or to some method of disposing of production waste.
Payers
Who pays the environmental fee? The requirement under consideration directly relates to manufacturers and importers of the following products:
- clothes;
- Underwear;
- Appliances;
- various packaging;
- Carpets
- stationery items;
- newspapers.
However, in order to fully understand who is paying the environmental tax, you need to know a little more.For example, there is a specialized list of items contained in the disposal of the Government of the Russian Federation. It consists of 36 individual items. It is important to carefully review this list to make sure you need to pay the environmental fee or not. This will take some time.
Who can not pay
Are there categories of entrepreneurs who are not affected by the requirement to pay the fee in question? Yes. We are talking about those who have the opportunity to dispose of finished products in full after they lose their consumer properties.
Manufacturers of which products may fall into this category?
- Specialized clothes.
- Underwear.
- Textile products.
- Clothes and accessories.
- Wooden container.
- Paper stationery.
- Corrugated cardboard, paper; paper and cardboard containers.
- Hollow glass.
- Lightweight metal packaging.
- Outerwear.
- Cardboard and paper products.
- Carpets, carpet products.
- Rubber products.
- Batteries
- Communication equipment.
- Knitted or knitted garments.
- Plastic packaging.
- Household electronic appliances.
- Building wood and joinery.
- Computers and other additional equipment.
- The publication of newspapers.
- Building plastic products.
- Tanks (including barrels) made of ferrous metals.
- Rechargeable batteries.
- Hand tools whose drive is mechanized.
- Other plastic products.
- Household non-electric appliances.
- Processed and bent sheet glass.
- Household electrical appliances.
- Household products and a variety of toilet and sanitary items.
- Lighting electrical equipment.
- Photographic equipment and optical instruments.
- Equipment that was not previously included in any category, and machines.
- Rubber chambers, tires and tires.
Companies have the right to dispose of waste on their own if they have the appropriate equipment. In other cases, they may involve third-party firms that are authorized to carry out such actions. An alternative is the entry into a union of importers and / or manufacturers, which, as a legal entity, will ensure the implementation of the waste collection and disposal process. Unfortunately, there are still many unexplained moments, because not all regulatory documents have been prepared yet. However, the obligation to generate reports and pay tax on entrepreneurs has already been assigned.
Specialists do not recommend in court to challenge the lawfulness of the payment of the fee. Similar situations have already happened with similar non-tax payments. As practice shows, even the fact of the absence of regulatory documents does not give an entrepreneur the right to ignore the need to pay an environmental fee.
Amount to be paid
How is the calculation of the amount of environmental fees? First you need to know the volume of finished products and regulatory indicators. The formula is as follows: the collection rate should be multiplied by the mass of the released goods, and after that the resulting product will need to be multiplied by the disposal standard.
Filling in the calculation of the environmental fee should be in accordance with the relevant instructions. This reporting form must be submitted simultaneously with a copy of the payment order. Checks how correctly the amount of the fee was calculated, Rosprirodnadzor. The environmental fee (any entrepreneur can freely get the payment details) must be paid on time so that the verification of the described documents could be completed within the set deadlines of three months.
So, what is needed in order to calculate the amount of the fee?
- Disposal guidelines for certain waste groups.
- Know how the fee is calculated.
- Directly collection rates for specific product groups.
- Have a specialized form directly for calculating the amount of the fee.
An example of calculating the environmental tax is not difficult to give. For example, an organization buys 200 tons of batteries abroad. For this group of products, the recycling rate is 10%. That is, as soon as the reporting period ends, the organization will be forced to utilize 20 tons of goods. An alternative is to pay an environmental fee of 20 tons. Its rate is 2025 rubles for each ton. Total, you need to pay 20 x 2025 = 50 500 rubles.
Reporting
The recycling process is by no means left without proper control. So, there are specially designed reporting forms. All documents that are included in this concept must be submitted by April 1. What kind of securities are we talking about? Among them are the following:
- The environmental collection declaration, which contains information on the volume of output. This document will need to indicate the exact amount of goods, as well as packaging materials that were imported or produced by the entrepreneur during the reporting year. This is legislatively reflected in the decree of the Government of the Russian Federation.
- A report that reflects the fact that the disposal requirements have been met. It must indicate how much waste and what kind of product was destroyed. For this, a special form was developed, established by a resolution of the Government of the Russian Federation.
You can submit all the necessary information using the EDI operator in electronic form. This method is very popular with entrepreneurs, as it is incredibly convenient. Some systems even provide a specialized module for this, which greatly simplifies the process. Of course, you can submit documents on paper, but you still have to provide an electronic version. The same applies to the order in which a payment order is submitted.
Environmental tax - a mandatory payment for certain groups of entrepreneurs, it is illegal to ignore it.
Settlement form
The accrual process, as well as the payment of the fee considered in this article, is carried out by Rosprirodnadzor. This fact makes it easy to find the answer to the question of where to pay the environmental fee. Payment is made to this authority, and the reporting on this payment is also sent there.
It is Rosprirodnadzor that is the institution that approved the official form by which entrepreneurs calculate the environmental tax. What is included in this document? It consists of two sections. The first reflects information that allows you to make an impression of the importer or directly the manufacturer. And in the second, the amount of the fee is calculated both for the finished product and for the packaging.
The reporting period in this case is the year. Consequently, in 2017, entrepreneurs report for 2016, and for 2017 in 2018. It is important to note that the terms by which payment of the environmental fee should be made and the terms by which settlement should be provided in the prescribed form coincide. So, all preparatory actions on these two points should be carried out in advance.
This form can be provided in two ways: in paper form (both by mail and in person) or in electronic form. The main thing is not to forget to add a copy of the payment order.
Experts recommend regularly checking on the official website of Rosprirodnadzor the actual details of the territorial departments of the service in question in order to transfer the funds in the right way, and most importantly, to pay the environmental fee. To do this, select the desired region on the portal and go to the "Details" tab.
The timing
How much time is given to entrepreneurs to pay an environmental fee? The terms are quite strict.So, a specialized declaration in which it is necessary to reflect the amount of manufactured products, as well as a report containing information on the disposal of products at the enterprise, should be submitted no later than April 1. But you can prepare the calculation of the amount of environmental fees for two weeks longer. It will need to be delivered by April 15th.
And what will happen to those who overdue the environmental collection report? Such companies, as well as those who provide an incomplete set of documents, will receive a special warning from Rosprirodnadzor containing a requirement that the entrepreneur voluntarily pay off the arrears. For the implementation of this organization has only thirty calendar days from the moment the notification was received. If debt repayment does not occur, then Rosprirodnadzor will be forced to appeal to the court on this issue.
Accountant Alerts
It is important to remember that if during the implementation of the production activities of the enterprise waste is generated that can be legally classified as hazard classes 1 to 4, then each of them requires separate passports. Please note that this applies equally to household waste that has not been sorted. If this is not done, then the organization is forced to pay a fine, the amount of which can sometimes amount to one hundred thousand rubles, if its guilt in the failure to fulfill its environmental obligations is recorded. These payments will be included in the material costs section, which are within the approved limits. This is necessary to know in order to determine the maximum amount of taxes. At the same time, if any emissions are outside the established standard, then they should not be taken into account in the calculation process. Similar requirements are relevant for tax on USNO.
It is also important to understand that, in general, the amount of payments for the negative impact on the environment can significantly reduce the tax base as a whole. It is important to remember that the payments in question are the same fees as the rest, which means that they equally require that they be reflected in the current statements.
What about small and medium-sized businesses?
Actual legal acts confirm that entrepreneurs who are small or medium-sized businesses also need to report to the state for their use of goods and waste. This means that in accordance with current legislation, they are also required to carry out the recycling process. Documents drawn up and carefully prepared should be sent to the offices of the local territorial offices of Rosprirodnadzor no later than January 15 of the year following the reporting year. However, it is important to consider that reporting must be confirmed both by agreements with third parties (organizations) and directly by licenses of these organizations. If this does not happen, then all the prepared statements will become invalid. If some necessary documents are missing or not properly executed, then when calculating the payment, a special coefficient must be applied, which increases the total amount of the fee (0.5 units).
Positive reviews
Positive feedback from entrepreneurs, although not in large numbers, is available. As a rule, they come from those who like the idea itself for moral and ethical reasons. The need to report on the disposal of waste and its disposal positively affects the level of responsibility of the entrepreneur, which has a general social positive effect and gives additional income to the state budget.
Negative reviews
Negative feedback, which is characteristic, is much greater.In them, entrepreneurs express their indignation that they now need to pay another additional fee. The indirect costs that arise in the process of preparing the necessary documents also increase. Among other things, many are concerned about the bureaucratic side of the issue. Additional obligations and responsibilities are rarely perceived by entrepreneurs in a positive way.
Conclusion
The environmental tax has already been firmly entrenched in the lives of modern manufacturers and importers. Remember that it is important to understand its nature well, as well as how it should be paid, what documentation will have to be prepared. This is necessary in order to stay in the legal field and to avoid imposing high fines.
Be careful when calculating the amount of collection and paperwork. Refer to this manual if necessary, refresh it in your memory.