Review of environmental payments

Environmental payments are one of the forms of compensation to the state of the organization's negative impact on the environment. This type of payments is intended to compensate for the costs of the state for a complex of works on cleaning water bodies and the atmosphere from discharges of pollutants and emissions of harmful substances, for the construction of nature protection facilities,

In accordance with Federal Law No. 7-FZ "On Environmental Protection" (Article 16), payments for negative environmental impact (NEVOS) must be made.

The payment for the EIA is charged from all nature users in the territory of the Russian Federation (institutions, enterprises, organizations, legal entities and individuals (both Russian and foreign), individual entrepreneurs, PBOYUL) that carry out any activities related to the use of natural resources. In other words, the fee is charged from ALL legal entities and unincorporated business. There is an opinion that if a legal entity is a stall, a shop, a small service center or other small organization, it does not have a negative impact. In fact, this is not true, the organization is exempt from environmental payments only when it carries out activities in the leased area and its waste is included by the lessor in the developed and operating project "Waste Generation and Limitations for their Accommodation". In these cases, the landlord makes environmental payments.

Environmental payments are taken for the following types of EIS: the release of a variety of pollutants into the atmosphere, the discharge of pollutants into underground and surface water bodies, the disposal of waste.

The amount of environmental payments is equal to the amount of payments for pollution. Its dimensions should not exceed the permissible standards of pollutant emissions established by the nature user. It must be within the established standards. Also it is necessary to make an additional payment for overlimit pollution of the environment.

If the environment is polluted in the event of an accident that occurred due to the nature user's fault, payment for NVOS is taken from him as for excess pollution.

The payment for NEVOS must be made quarterly. If payments are not paid in time, the enterprise faces penalties. The amount to be paid is determined from the calculation of the amounts of payments made under Appendix No. 1 to Rostekhnadzor Order No. 204.

The amount of environmental payment is due to the actually placed volume of solid domestic waste at the landfill, the actual release of harmful substances into the atmosphere and the actual discharge of harmful substances into the reservoirs.

Amounts of environmental payments when submitting information to the territorial Office of the Federal Service for Supervision in the field of nature management (Rosprirodnadzor) are certified by signatures of the company's managers and its seal.

When calculating the environmental payment, it is necessary to take into account special factors:

1. Ecological situation ;
2. Inflation for the current year;
3. Coefficient for excess emissions / disposal of waste / emissions.

Each environmental payment for EIA goes to the state budget. These payments are spent only on the protection of the environment.

The Code of Administrative Offenses of the Russian Federation (Chapter 8) provides for liability for evading payment for the NSE. According to Article 8.41 of the Code of Administrative Offenses ("Not making payments in due time for negative environmental impact"), this violation entails administrative imposition of a fine on officials (from 3 to 6 thousand rubles), on legal entities (from 50 to 100 thousand rubles).

In case the inspection finds out the fact of the violation (absence of necessary documents for environmental payments at the enterprise), the enterprise faces a fine, and an order is issued for calculating and paying for NVOS to the federal budget for the period of the enterprise's functioning.

Negative impact on the environment is the determining parameter when calculating the amount of environmental payments. The types of such impact include the discharge of waste into the air, the release of waste into various water bodies, soil contamination. For non-payment of environmental fees, fines are imposed by state institutions in accordance with the current legislation. Therefore, heads of industrial organizations should closely monitor environmental payments.

At the moment, there is a huge number of enterprises involved in the calculation of environmental payments. In addition to these organizations, there are others involved in the development of programs to perform these calculations. With the help of these programs, you can calculate the amount of environmental payments yourself and prepare a report for submission to government bodies independently.