New report on ecology for. What are the deadlines for submitting to Rosprirodnadzor settlements on payments for negative environmental impact, the deadlines for paying these payments to the budget, as well as the deadlines for reporting on the formation, use, neutralization
For individual entrepreneurs and private organizations that use natural resources, it was mandatory to submit quarterly Calculations of fees for the negative impact on environment before the 20th of the reporting period (that is, the outgoing quarter).
24.02.2016This was provided for by Order No. 204 of Rostekhnadzor dated April 5, 2007, since any use of natural resources leads to the possibility of environmental pollution. In the current 2016, such calculations have been canceled, but new documentation has been introduced - a declaration on payment for negative environmental impact. This document is approved by a special department dealing with such issues and appointed directly by the Government of the Russian Federation.
In addition to the type of the main document, this year the reporting period has also changed - payment should be made not according to the results of the last quarter, but according to the results of the year. It should be borne in mind that these changes apply only to small and medium-sized businesses. For organizations that do not fall under these categories, advance payments are mandatory, which are made based on the results of the first three quarters of the current year. For them, the payment period ends no later than the 20th day of the month following the reporting period. So, the first advance payment must be made before April 20, 2016. With regard to the amount of this advance, it corresponds to a quarter of the amount of the fee that was already paid in the previous year - in 2015.
Now about the new declaration. This document is submitted based on the results of the current 2016, respectively, for the 1st quarter it is not submitted to Rostekhnadzor. Thus, the deadlines set at the official level are extended until March 10, 2017, and the fee must be paid before March 1 of the following 2017. This is stated in Article 16.4 of Federal Law No. 7, adopted on January 10, 2002.
When is the last time the old document “Calculation of fees for nature pollution” is submitted? It should include the results of the 4th quarter of 2015 and be submitted to the relevant authority before March 1 of this year. This is due to the fact that the federal law does not provide for transitional nuances. But those accountants who did not familiarize themselves with the innovations in time have already submitted an outdated document at the beginning of the year, that is, before January 20.
Decree of the Government of the Russian Federation No. 344 (dated June 12, 2003) established that “environmental” contributions are paid for certain types of negative impact on the environment. These are the cases:
1. A stationary facility produces atmospheric emissions.
2. Implementation of discharges of pollutants into surface and underground objects located on the water.
3. Placement of consumption and production wastes (but this is only when the activity of the enterprise belongs to the specialization in waste disposal).
If the object belongs to mobile types - cars, any other working machines, then the fee for atmospheric emissions will not be charged from January 1 of the last year, which also applies to 2016. This nuance is confirmed in the letters of the Ministry of Natural Resources of the Russian Federation - No. 02-12-44/17039 dated 07/23/2015 and No. 12-47/5413 dated 03/10/2015.
Significant changes that took place in 2016 in the procedure for accruing and making payments for NVOS, as well as reporting on it, caused a large number of questions. Answers to some of them are presented in the Letter of Rosprirodnadzor dated April 11, 2016 No. АС-06‑01‑30/6155. What nuances did the competent department explain?
Terms of payment transfer, amount of payments
In accordance with Part 3 of Art. 16.4 of Federal Law No. 7-FZ, the amount of the fee is determined based on the results of the year, adjusted and paid no later than March 1 of the next year. Payers (with the exception of small and medium-sized businesses) are required to make quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following last month corresponding quarter of the current year.Thus, small and medium-sized businesses do not transfer fees during 2016. They calculate and pay the fee for 2016 by March 1, 2017.
Other payers pay quarterly advance payments. The amount of payment in 2016 is determined as 1/4 of the amount actually paid (not accrued) for the I-IV quarters of 2015. This does not take into account the amounts of payments made in 2015 to pay off the debts of previous years (2013, 2014, etc.), regardless of whether the debt was repaid voluntarily or by a court decision.
note
Organizations established in 2016 do not make advance payments during 2016. The amount of the fee for 2016 they must transfer to in full until March 1, 2017.
If in 2015 an economic entity calculated and paid a fee for above-limit pollution (due to the lack of permits), then in 2016 quarterly advance payments are calculated and paid strictly from the amount paid for 2015 (that is, taking into account previously paid amounts for above-limit pollution) . At the end of 2016 (that is, already in 2017), the overpayment amounts are subject to offset against future payments or refunded at the request of the payer.
About filling out "payments"
Payment amounts are transferred according to the budget classification codes (hereinafter referred to as BCC) determined by the budgetary legislation of the Russian Federation. In 2016, the BCC for filling out payment documents remains the same as in the previous year (048 1 12 01010 01 6000 120, 048 1 12 01030 01 6000 120, 048 1 12 01040 01 6000 120, 048 1 12 01070 01070 .If last year the payer paid a fee in terms of discharges of pollutants, other substances and microorganisms to catchment areas (terrain / for discharges by unorganized surface runoff into water bodies), then this year 1/4 of the amount paid in 2015 for to the CCC for which this payment was made. Based on the results of the reporting year (in 2017), when submitting a declaration of payment for the VAT, an economic entity recalculates the fee, taking into account the advance payments made. The amounts of the overpayment formed at the end of the year will be offset against future payments or returned to the payer upon application.
For your information
The procedures for offsetting (refunding) funds are planned to be provided for in the rules for calculating and collecting fees, for monitoring the correctness of its calculation, the completeness and timeliness of its payment. The draft Decree of the Government of the Russian Federation on the approval of such rules is being finalized.
Reporting
Paragraph 4 of Art. 16.4 of Federal Law No. 7-FZ provides that no later than March 10 of the year following the reporting year, payers submit to the authorized body at the location of the facility that has a negative impact on the environment, a declaration of payment for NVOS. The law does not introduce the obligation to submit reports on fees (calculations, declarations) within a year. Thus, in 2016, quarterly advance payments are made without filing any reports. The tax return for 2016 must be submitted by the due date.until March 10, 2017.
Responsibility for late or incomplete payment of fees (including for the transfer of advance payments)
In accordance with paragraph 4 of Art. 16.4 of Federal Law No. 7-FZ, late or incomplete payment of the fee entails the payment of penalties in the amount of 1/300 of the key rate of the Bank of Russia in force on the day the penalties are paid, but not more than 0.2% for each day of delay. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay the fee, starting from next day after the expiration date of the relevant period specified in paragraph 3 of this article.In turn, in paragraph 3 we are talking about the timing of the transfer of not only the fee calculated at the end of the year, but also quarterly advance payments.
In this regard, the letter in question states that penalties are charged in cases of late or incomplete payment of:
- advance payments;
- payment for NVOS, calculated at the end of the reporting year.
- on the officials in the amount of 3,000 to 6,000 rubles;
- for legal entities - from 50,000 to 100,000 rubles.
For your information
In Letter No. 06‑09‑44/5872 dated March 25, 2016, the Ministry of Natural Resources reported that the provisions of paragraph 4 of Art. 16.4 of Federal Law No. 7-FZ on the calculation of penalties do not apply to the amount of payment for 2015. Penalties are accrued in 2016 in respect of advance payments starting from the 21st day of the month following the last month of the corresponding quarter of the current reporting period, in 2017 in respect of the annual fee - starting from March 2 of the year following the reporting period.
About waste disposal facilities that do not have a negative impact on the environment
According to part 6 of Art. 23 of the Federal Law No. 89-FZ, when placing waste at waste disposal sites that do not have a negative impact on the environment, no fee for NVOS is charged. The procedure for confirming the exclusion of the negative impact on the environment of waste disposal facilities is established by the Government of the Russian Federation.Elimination of the negative impact on the environment of waste disposal facilities is achieved through the implementation of environmental measures, the presence technical solutions and facilities that ensure environmental protection, and is confirmed by the results of monitoring the state of the environment, including compliance with the standards for maximum permissible concentrations of chemicals (Part 7, Article 23 of Federal Law No. 89-FZ).
Currently, a draft Decree of the Government of the Russian Federation "On the procedure for confirming the exclusion of negative environmental impact of waste disposal facilities" has been prepared. Prior to the adoption of the specified document, the fee for NVOS should be calculated and paid in accordance with the current legislation, regardless of the inclusion of the waste disposal facility in the state register of waste disposal facilities.
About the payment for the placement of municipal solid waste
In accordance with Federal Law No. 404-FZ, until January 1, 2017, a transitional period has been established for the introduction public service for the management of municipal solid waste. Before the named date, the subjects of the Russian Federation:- appropriate regulatory legal acts should be adopted;
- introduced uniform tariffs for the service of handling municipal solid waste;
- competitive selection of regional operators was held;
- agreements were concluded between the state authority of the relevant subject of the Russian Federation and the regional operator.
The clarifications provided by the Letter remain valid.
Rosprirodnadzor dated March 29, 2016 No. АА-06‑01‑36/5099: the fee for NVOS in connection with waste disposal carried out from January 1, 2016 is subject to calculation and payment by persons specified in Art. 16.1 of Federal Law No. 7-FZ, regardless of the fact of the transfer to other persons of the right of ownership or other right to the disposed waste.
Void documents
From January 1, 2016, the following do not apply:- Guidelines for the calculation of fees for the unorganized discharge of pollutants into water bodies, approved by the State Committee for Ecology of the Russian Federation on December 29, 1998;
- Order of Rostekhnadzor dated 05.04.2007 No. 204 “On Approval of the Form for Calculating Payments for Negative Impact on the Environment and the Procedure for Completing and Submitting the Form for Calculating Payments for Negative Impact on the Environment”.
Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection".
Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”.
Federal Law No. 404-FZ of December 29, 2015 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts Russian Federation».
The calculation of the 2018-2019 environmental pollution charge is a procedure that is mandatory for persons making such payments. How to calculate the amount due? How to calculate the base for pollutants, determine the rate, coefficient and deductions? What form is used for reporting in 2019, where to submit it and when? Consider the answers to these and other questions in the material below.
Pollution Charge Calculation: Basic Principles and Regulations
Calculation of payment for environmental pollution is regulated by the Law "On Environmental Protection" dated 10.01.2002 No. 7-FZ, which has been repeatedly updated. Payment for causing harm to the environment must be transferred to the budget (Article 16.4 of Law No. 7-FZ):
- small and medium-sized businesses - at a time in the amount for the reporting year before March 1 of the year following the corresponding reporting year;
- other payers - according to the results of the 1st, 2nd and 3rd quarters until the 20th day of the months following them in the form of advance payments in an amount equal to 25% of the total payment for the previous year, and also according to the results of the 4th quarter - until March 1 of the next reporting year in the amount constituting the difference between those calculated as a whole for the reporting year and advance payments.
NOTE! These payments are not collected in accordance with the rules of the Tax Code of the Russian Federation, therefore, they are not subject to the postponement rule for a situation where the last day of payment falls on a weekend.
About what values of BCC may be present in payment documents and what they depend on, read the material "KBK on the negative impact on the environment" .
The procedure for calculating payments for environmental damage is enshrined in the provisions of Art. 16.3 of Law No. 7-FZ, other corresponding articles of the specified regulatory legal act (NLA), as well as by-laws.
In accordance with paragraph 1 of Art. 16.3 of Law No. 7-FZ, Russian firms and individual entrepreneurs are obliged to calculate payments for causing harm to the environment on their own, using:
- data reflecting the size of the payment base for a particular polluting chemical substance (or waste);
- rates determined for payment for environmental pollution;
- coefficients established by law.
Having calculated the payment for causing harm to the environment for each of the pollutants or waste (using rates and coefficients), the company must sum up the figures obtained and thus obtain the final amount of the payment in question, to be transferred to the budget of the Russian Federation.
Payment for environmental damage and ecological fee: who pays them
Payment for causing harm to the environment should be distinguished from the environmental fee, the calculation and payment of which is regulated by Art. 24.5 of the law "On production waste" dated June 24, 1998 No. 89-FZ. The fact is that the payment for environmental damage, established in 2002, was quite often unofficially referred to as just the same environmental fee. However, as soon as Art. 24.5 of Law No. 89-FZ was put into effect (in December 2014), such identification became incorrect.
The environmental fee must be paid only by manufacturers and importers of products and packaging for them, which must be disposed of after they lose their consumer properties.
At the same time, payment for harming the environment is regulated by a completely different regulatory legal act (Law No. 7-FZ) and is established for other payers (those that produce emissions and discharges of various pollutants and garbage into the environment, as well as dispose of production waste).
Thus, the environmental fee:
- paid for recyclable goods and packaging (issued by the payer or imported);
- regulated by the provisions of Law No. 89-FZ;
- as a legal category exists in the Russian Federation since December 2014.
A fee, which is a payment for causing harm to the environment:
- paid for emissions and discharges of harmful chemicals and garbage, as well as waste disposal;
- regulated by the provisions of Law No. 7-FZ (and in terms of waste disposal, by some provisions of Law No. 89-FZ);
- as a legal category has existed since 2002 (we note that a fee similar in legal form - in the form of a fee for environmental pollution, waste disposal and other harmful effects, was levied until the abolition in 2002 of the law of the RSFSR "On Environmental Protection" dated 12/19/1991 No. 2060-1).
The procedure for calculating fees for causing harm to the environment in force in 2018-2019 contains Decree of the Government of the Russian Federation No. 255 dated 03.03.2017.
For more information about the period for which this document applies, read the article. "The Rules for Calculating and Collecting Payments for Negative Impact on the Environment" .
How to calculate the payment base for pollutants and waste
In accordance with paragraph 1 of Art. 16.2 of Law No. 7-FZ, the payment base for substances and waste corresponds to their volume (or mass) released into the environment within the reporting period. The value of the base is determined by the payer in the order environmental control(Clause 2, Article 16.2 of Law No. 7-FZ). The types of pollution that are subject to the fee are (Article 16 of Law No. 7-FZ):
- emissions from stationary sources;
- discharges into water bodies;
- storage and disposal of waste.
When calculating the base in question, the following are taken into account (clause 4, article 16.2 of Law No. 7-FZ):
- standards for permissible pollution;
- standards for temporarily permitted pollution, as well as emissions and discharges that exceed them (including for emergency reasons);
- limits for the placement of pollution and their excess.
In accordance with the norms of Decree No. 255:
- emission standards and limits should be calculated separately for each production facility from which emissions are made (these standards can be obtained by contacting Rosprirodnadzor);
- the enterprise must independently (or with the involvement of experts) calculate the actual volumes of emissions and correlate them with the standards;
- The fee may be reduced by:
- deductions representing the amount of costs for reducing the polluting impact on the environment;
- applying incentive coefficients to the fee rates.
The fee is calculated by adding:
- products of indicators of standards and the established rate for them;
- the product of emission indicators above the standards and the established rate for them.
In some cases, time limits are also taken into account. The product of indicators of their actual value, its excess and the corresponding rates are added to the amount according to the usual standards.
If the payer is engaged in waste disposal and belongs to the category of large business, then in order to obtain standards, he must submit to Rosprirodnadzor a waste disposal project (clause 4, article 18 of Law No. 89-FZ, guidelines approved by order of the Ministry of Natural Resources of Russia dated 05.08. ). It is not necessary for small and medium-sized businesses that dispose of waste to develop appropriate projects - it is enough for them to report to the department on activities accompanied by emissions harmful substances into the environment (clause 7, article 18 of Law No. 89-FZ).
If a company or individual entrepreneur generates waste of hazard classes 1-4, passports must be drawn up for them (clause 3, article 14 of law No. 89-FZ). They must be kept in the archive of the payer. Certified copies of such passports with documents confirming the hazard class of the emitted substances are sent to Rosprirodnadzor (clause 7 of the rules established by Decree of the Government of the Russian Federation of August 16, 2013 No. 712).
How to determine the rates of payment for environmental damage
The rates in question, as well as additional coefficients for them, are established by separate regulatory legal acts of the Government of the Russian Federation (clause 4, article 16.3 of Law No. 7-FZ). For application in the period 2016-2018, the rates are given in Government Decree No. 913 dated September 13, 2016. In 2019, the rates established for 2018 are applied with a coefficient of 1.04 (Government Decree No. 758 dated June 29, 2018).
How to determine the coefficients for calculating the payment for environmental damage
In order to calculate payment for environmental damage within the meaning of the provisions of Art. 16.3 of Law No. 7-FZ, the following coefficients are supposed to be applied:
- additional, which are defined in paragraph 3 of Art. 16.3 of Law No. 7-FZ for special zones and for the combustion (dispersion) of associated gas;
- established by paragraph 6 of Art. 16.3 of Law No. 7-FZ, depending on the hazard class.
The current values of the coefficients can be found in the Decree of the Government of the Russian Federation of March 3, 2017 No. 255.
Calculation of payment for environmental damage: deductions
In accordance with paragraph 11 of Art. 16.3 of Law No. 7-FZ, payments reflecting the costs of the payer for measures aimed at reducing the harmful impact on the environment are deducted from the amount of payment for a negative impact on the environment - separately for each pollutant or type of production waste within the reporting period. Relevant costs must be documented.
Form of calculation of the environmental fee (payment for environmental damage)
Since 2010, the agency administering environmental payments has been Rosprirodnadzor. Law No. 7-FZ establishes the obligation of payers to submit to this body a declaration on payment for environmental damage (clause 5, article 16.2, clause 4, article 16.4 of Law No. 7-FZ). The deadline for its submission is March 10 of the year following the reporting year. That is, for 2018, the declaration must be submitted to Rosprirodnadzor no later than 03/08/2019, because. 03/10/2019 - day off.
This document records not only the size of the bases and the amounts calculated from them for each type of pollution, but also the total amount of payments accrued for the year, advances paid on them and the amount of the final payment for the year, taking into account the advance payments made during the year (letter from Rosprirodnadzor " On payment for negative impact…” dated April 11, 2016 No. AC-06-01-36/6155).
Read more about submitting a declaration in the article. “How to submit a declaration on payment for a negative impact on the environment?” .
see also “Rosprirodnadzor has proposed applications for set-off and refund of fees for negative environmental impact” .
Results
In 2018-2019, Russia has new rates for calculating payments for environmental damage. There are no changes in the procedure for calculating payments and the timing of their introduction into the budget. The form of the created calculation and the methods for its submission to Rosprirodnadzor have also been saved.
New form "Declaration on payment for negative impact on the environment" officially approved by the document Order of the Ministry of Natural Resources of Russia dated October 11, 2018 N 509.
Learn more about applying the form:
- On the reflection in accounting and reporting of overpayments on environmental payments
March 1 of the year following the reporting period. The declaration on payment for negative impact on the environment is submitted to Rosprirodnadzor no later than March 10 of the year following the reporting one...; an application for the return of overpaid amounts of fees for a negative impact on the environment; an act of reconciliation of the calculations of the amounts of fees for the negative impact on the environment. Pay...
- Accounting for fees for NVOS at USNO
Questions about such payments. According to the degree of damage, objects that have a negative impact on the environment are divided into four ... No. 7-FZ) Reporting procedure The declaration is submitted no later than March 10 ... after assigning an object ... negative impact on the environment (respectively, it is not included in the state register and an application for ...
- Tax fee - 2017
And the collection of fees for the negative impact on the environment (hereinafter referred to as the fee for NVOS), approved new form declarations and procedure ... a new form of the declaration on the Payment for NVOS (hereinafter referred to as the Declaration) was approved (Appendix No. 2 to ... the territorial body of Rosprirodnadzor on receipt, indicating the date on paper .... Information on the payment base is submitted for the reporting period as part of the Declaration (p ... on the formation, disposal, disposal, disposal of waste, use the formula indicated ...
- Overview of legislative changes in September 2016
... №913 Payment rates for negative impact on the environment have been determined. The rates are set for 1 ton of pollutants... attention in particular to the following points: declaration of absence between the participant... tax return. The court concluded that the tax authority has the right to compare the data of the declaration ... the income tax declaration The Federal Tax Service has developed a new declaration form. The draft order is posted on ... the transport tax declaration The regulation.gov.ru website has a form for reporting on ...
- Review of letters from the Ministry of Finance of the Russian Federation for February 2018
The taxpayer's tax return, which reflects the corresponding adjustment. Value added tax ... compliance by the specified organization that has received a document on state accreditation of an organization carrying out activities ... non-tax payments are paid - a fee for the negative impact on the environment, a fee for the use of a water body, payments for the use of forests, payments ...
- Review of letters from the Ministry of Finance of the Russian Federation for June 2018
11 "Registration number of the customs declaration" of the invoice it is possible to put ... that the obligation to pay a fee for the negative impact on the environment arises for small and ... state register of legal entities records on the termination of the activities of the affiliated legal ... in as a circumstance indicating that the taxpayer has received an unjustified tax benefit ... the real estate register records the rights of this organization to a land plot. Letter...
- Review of letters from the Ministry of Finance of the Russian Federation for August 2016
Cash for non-submission of corporate income tax returns for the first quarter... on a business trip. The amount of value added tax on travel and rental expenses ... with the accrual of interest for the use of these funds, which was about ... / 46432 Material costs in the form of fees for negative environmental impact (quarterly advance payments) are recognized for ... , must notify tax authority on the transition to this special tax regime in...
- Review of legislative changes for June 2016
The current form of the income tax return does not provide lines ... 2 to sheet 02 of the declaration indicating the period for which the adjustment was made ... . It is also proposed to submit an explanatory note with the declaration... quarterly advance payments for negative environmental impact are made without reporting. Pollution charge declarations will have to...
- About submission of the declaration on payment for negative impact on the environment
March 2018, you must submit a declaration of payment for the negative impact on the environment. The declaration is provided in the form electronic document... ;Declaration on VAT payment" posted detailed instructions on the formation and sending of the declaration of payment ... ;. It is possible to submit a fee declaration on paper in the following cases: the annual fee for the previous ... "Internet". When submitting a declaration of payment on paper, it is mandatory ...
- The procedure for submitting a declaration on payment for negative environmental impact to Rosprirodnadzor
Approval of the Procedure for Submitting a Declaration on Payment for Negative Impact on the Environment and Its Forms" The declaration shall be submitted no later than ... to pay a fee, errors and inaccuracies; declarations if objects that have a negative impact on the environment, objects ... several objects, that have a negative impact on the environment.The annex provides a form for a declaration of payment for a negative impact on the environment, as well as the procedure ...
- On approval of the form of the declaration on payment for negative environmental impact
... "The Ministry of Natural Resources of Russia approved the form of the declaration on payment for negative impact on the environment" No later than March 10 ..., which has a negative impact on the environment, a declaration on payment for negative impact on the environment. The fee declaration is submitted in the form of an electronic document signed with an electronic signature. The declaration of payment can...
- On the procedure for making payments for the negative impact on the environment
12 months, persons liable to pay environmental impact fees must submit a negative environmental impact fee declaration. The declaration is submitted in the form of an electronic ... /small, in the section "Declaration on the fee for VAT" there is a detailed instruction ... on the formation and sending of the declaration to ... it is possible to submit a declaration on paper in the following cases: ...
- On the calculation and payment of fees for the negative impact on the environment
06-01-32/6777 "On payment for negative impact on the environment" Federal Law of 10 ... , obliged to pay a fee, submit a declaration of payment for negative environmental impact. The order and form of submission of the specified declaration at the moment ... without filing any reports. All payers will have to submit declarations on payment for negative environmental impact...
- On the order of actions of payers in case of overpayment for negative impact on the environment
The return of overpaid funds for negative environmental impact (hereinafter referred to as NEI) by the current legislation is not ... for payment for NEI. This reconciliation will be carried out as part of the review of the Declaration on the fee for negative environmental impact for 2016 ... calculation and collection of fees for negative environmental impact" control over the calculation of fees is carried out by the administrator of the fee during ...
- On Accounting for Payments for Negative Impact on the Environment for the Purposes of Income Tax
On Environmental Protection" (hereinafter referred to as the Federal Law), payment for negative environmental impact is charged for the following ... one-fourth of the amount of payment for negative environmental impact paid for the previous year. Therefore, ... to the authorized body appropriate calculation (declaration) based on the results of such periods. ... application of the legislation of the Russian Federation on taxes and fees and ... prevents one from being guided by the norms of legislation on taxes and fees in ...
December 21, 2015 State Duma The Federal Assembly of the Russian Federation adopted the Federal Law “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation”. The law defines how the negative impact fee will be charged in 2016.
The main provisions of the Federal Law:
- term changed, before the onset of which it is necessary to collect, transport, process, dispose of waste of I-IV hazard classes until July 1, 2016.
- introduced coefficient 0.3 when placing production and consumption waste generated in their own production, within the established limits for their placement at waste disposal facilities owned by legal entity or an individual entrepreneur on the right of ownership or other legal basis and equipped in accordance with established requirements
- installed quarterly advance payments(except for the fourth quarter) fees for NVOS; payments are made 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 negative environmental impact paid for the previous year. This provision does not apply to small and medium-sized businesses.
The fee for negative impact in 2016 must be paid:
For the 1st quarter of 2016 until April 20, 2016
For the 2nd quarter of 2016 until July 20, 2016 in the amount of one fourth of the amount of the fee for the negative impact on the environment paid in 2015.
For the 3rd quarter of 2016 until October 20, 2016 in the amount of one fourth of the amount of the fee for the negative impact on the environment paid in 2015.
For the 4th quarter of 2016 until March 1, 2017 in the amount of one fourth of the amount of the fee for the negative impact on the environment paid in 2015.
At the same time, the declaration on payment for the NVOS for 2016 must be submitted before March 10, 2017
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