Coefficients nvos. Review of new environmental impact fee rates

Payment for negative impact for 2018 is calculated in the updated declaration. Let's take a look at what innovations have appeared in this form, what factors determine the calculation, whether the rates have changed for 2018, as well as when it is necessary to pay for the negative impact and how to reflect it in the accounting.

Who is the payer of the VAT fee

Payers of the fee for the negative impact on environment(NVOs) are organizations and individual entrepreneurs, which emit pollutants into the air through stationary sources, into water bodies or are engaged in the storage and burial (placement) of waste (clause 1, article 16, clause 1, article 16.1 of the Law "On Environmental Protection" dated 10.01.2002 No. 7 -FZ).

Decree of the Government of the Russian Federation dated September 28, 2015 No. 1029 contains a complete list of types of activities and other criteria for classifying objects in categories I-IV of environmental impact, under which the organization must pay for NEI. In particular, these include mining, metallurgical, chemical, food production, some agricultural companies, solid waste landfills.

IMPORTANT! The obligation to pay does not depend onfrom the tax regime applied by organizations or individual entrepreneurs that are payers of the fee for negative impact, as well as fromIn addition, activities that lead to a negative impact on the environment are carried out at their own or leased facilities.

Payers of the fee must submit an application to Rosprirodnadzor for each polluting facility and receive a certificate of registration indicating the polluting category from I to IV.

IMPORTANT! If in the process of activity only production and consumption wastes are generated and there are no other negative impacts, then an application for registration under the NVOS is not submitted (letters of Rosprirodnadzor dated February 21, 2017 No. AC-06-02-36 / 3591, dated October 31, 2016 No. AS -09-00-36/22354). Because in the implementation trading activities and provision of services, functioning of offices, schools, kindergartens, administrative buildings, clinics, hospitals, etc., as a rule, only production and consumption wastes are generated, it can be concluded that there is no need to register with them as a taxpayer.

A fee for negative environmental impact should not be confused with an environmental fee. These are different payments. You can read about the differences.

You can download the environmental control report form, valid from 09/14/2018.

IMPORTANT! If entrepreneurial activity is carried out only at objects of category IV, then there is no need to pay a fee for negative impact (clause 1, article 16.1 of Law No. 7-FZ).

  • no release of radioactive substances;
  • there are no discharges of pollutants generated during the use of water for industrial needs into sewerage and the environment, surface and underground water bodies, as well as onto the earth's surface;
  • there are discharges of pollutants resulting from the use of water for domestic needs;
  • there are stationary sources of pollutant emissions, while their number is no more than 10 tons per year;
  • there are only non-stationary sources of pollutant emissions.

So, use in entrepreneurial activity motor transport does not lead to the need to pay for the negative impact, since the fee is paid only for stationary objects, to which it (motor transport) does not apply (clause 1, article 16 of Law No. 7-FZ).

Data on which the fee calculation is based

The calculation of the environmental impact fee (or pollution fee) depends on many factors:

  • the nature of the pollution source;
  • type of pollutant (or its hazard class);
  • volumes of actual emissions;
  • the fact that there are no means of measuring emissions;
  • excess over established standards pollution;
  • the fact that the polluted object or territory is under special protection;
  • Expenses incurred for mitigation measures.

According to the first 2 indicators, the value of the rate used in the calculation is determined. By multiplying it by the volume of actual emissions (if it does not go beyond the maximum allowable), the amount of pollution charges is determined. The odds applied to the bet amount are:

  • increasing, if we are talking about the lack of means for measuring emissions, exceeding allowable standards pollution or finding an object (territory) under special protection;
  • lowering, depending on the hazard class of the disposed waste, the method of their occurrence and disposal.

The maximum multiplying factor (120) may arise in a situation where there are no means to measure volumes. Exceeding the standards leads to the application of coefficients equal to 5 (if the excess occurs during the period of the planned reduction in discharges) or 25. For an object (territory) under special protection, a coefficient of 2 is in effect.

The specific size of the reduction coefficient can be determined by a combination of factors affecting it and range from 0 to 0.67.

The presence of expenses for measures to reduce the negative impact allows you to reduce the amount of the accrued fee.

Also, the amount of amounts payable at the end of the year is affected by the fact of transferring advances on pollution charges during the year.

Rates applied for calculation for 2018

The rates used to calculate pollution charges for 2018 are established by Decree of the Government of the Russian Federation No. 913 dated September 13, 2016 (as amended on June 29, 2018).

Depending on the type of polluting object, they are divided into 3 groups related to objects:

  • stationary, producing emissions into the atmosphere;
  • carrying out discharges into water bodies;
  • producing waste products of production and consumption.

For the first 2 groups, specific rates are indicated for each of the pollutant items. For waste, the rate is tied to a specific hazard class.

When choosing the desired rate, it should be borne in mind that each of them in Decree No. 913 is given in three values ​​\u200b\u200brelated to three years (2016, 2017 and 2018). If the rates of 2017 and 2018 are identical in value, then the rates in force for the calculation for 2016 are significantly lower. A mistake made in the selection can lead to an incorrect calculation of the fee.

NOTE! Starting from 2019, VAT rates will increase by 4%. See details.

Reporting form and deadlines

The entire procedure for calculating the pollution charge is reflected in the declaration, which is drawn up once a year, upon its completion. For 2018, this report is prepared in accordance with the form approved by Order No. 3 of the Ministry of Natural Resources of Russia dated January 9, 2017 (Appendix No. 2) and used for reporting for 2017.

The declaration form is available for viewing and downloading in the material “Declaration on the negative impact on the environment is ready” .

The declaration consists of:

  • from title page, reflecting information about the reporting entity;
  • a section in which the final calculated amounts of payments formed by sections are summarized in a single amount, which is successively adjusted to the values ​​payable or refundable to the payer, by taking into account the costs of measures to reduce the negative impact and paid advances;
  • three sections allocated for the main types of pollution sources, in which, in fact, the calculation of payments for each of the sources is carried out.

The tables of sections intended for calculation provide for the reflection in them of all the data necessary for calculating the amount of the fee:

  • allowable and actual volumes with allocation of excess amounts;
  • rates;
  • applied coefficients;
  • components of the estimated amount of the fee and its final value.

Each of the sections allocated depending on the type of source of pollution is filled in only if the reporting person has the data for this.

The rules that should be followed when entering information into the declaration are detailed in the text of the order of the Ministry of Natural Resources of Russia dated January 9, 2017 No. 3, in the notes to the form approved by it. In them you can also find the values ​​of the required coefficients and ways to check the correctness of entering data for each of the sections. In addition, the calculation procedure for each type of polluting object is described in detail in the Decree of the Government of the Russian Federation dated 03.03.2017 No. 255.

The deadline for the submission of the declaration is set by paragraph 5 of Art. 16.4 of the Law "On Environmental Protection" dated 10.01.2002 No. 7-FZ. Its last date is defined as March 10 of the year following the reporting year. In 2019, this day falls on a weekend (Sunday). However, Law No. 7-FZ does not establish the possibility of postponing the deadline. Therefore, the declaration for 2018 will have to be submitted no later than 03/07/2019 (03/08/2019 (Friday) is a non-working holiday).

Errors made in the submitted declaration and identified by the payer himself can be corrected by him by submitting an amended report. But this can be done without consequences only before the expiration of the deadline set for the submission of the original declaration. Therefore, reporting should not be postponed to the last days.

Read about the problems that exist in relation to the possibility of returning overpaid pollution charges in the material. "Overpayment" for dirt "- the complexity of the return" .

Payment procedure for negative impact

Based on the results of the calculations given in the section of the declaration, which reflects the adjustment of the calculated values ​​of the fee, the amount is paid at the end of the year. That is, its value is determined as the total amount of payment for the year, minus the costs of measures to reduce the negative impact and paid advances. Such payment must be made before March 1 of the year following the reporting year (clause 3, article 16.4 of the law dated 10.01.2002 No. 7-FZ).

Based on the total amount of the payment for the negative impact made in 2018 (taking into account the advances made in it), the amount of advance payments that will need to be made in 2019 will be determined. The amount of each of them will be equal to ¼ of the total amount of the negative impact fee actually paid for 2018.

For information on how the calculation of advances for such payments may change, read the material. “The procedure for calculating advances on payment for negative environmental impact may be changed” .

They pay advance payments 3 times a year, at the end of each of the first three quarters of the year, no later than the 20th day of the month following the next quarter.

IMPORTANT! Small businesses do not pay advance payments (Clause 3, Article 16.4 of Law No. 7-FZ).

Payment for the negative impact of the environment is carried out according to the following BCC:

Payment name

CCC in 2018-2019

Payment for pollutant emissions in atmospheric air stationary objects, with the exception of those formed during flaring and (or) dispersion of associated petroleum gas

048 1 12 01010 01 6000 120

Payment for discharges of pollutants into water bodies

048 1 12 01030 01 6000 120

Production waste disposal fee

048 1 12 01041 01 6000 120

Payment for placement of solid municipal waste

048 1 12 01042 01 6000 120

Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas

048 1 12 01070 01 6000 120

For violation of the terms of payment for negative impact, administrative penalty. For organizations, it varies in size from 50,000 to 100,000 rubles, and for officials - from 3,000 to 6,000 rubles. (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).

Recognition of expenses for NEI

in accounting

The fee for the NVOS, in accordance with paragraph 5 of PBU 10/99 "Expenses of the organization", is included in the cost of ordinary species activities and is displayed in the debit of expense accounts (20, 23, 25, 26, 44).

The fee for NVOS is not a tax payment, therefore, account 68 “Settlements with the budget” is not used for accounting purposes. The emergence and repayment of obligations under the "negative impact" is recorded on account 76 "Settlements with other debtors and creditors".

In tax accounting

Payment for NVOS within the limits refers to material costs (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation).

Payments for negative impact on the environment in excess of these amounts are not taken into account in expenses (clause 4, article 270 of the Tax Code of the Russian Federation).

In a letter dated 07.06.2018 No. 03-03-06/1/39148, the Ministry of Finance of the Russian Federation notes that the Tax Code does not set a deadline for recognizing material expenses in the form of a fee for taxable income tax. Enterprises and individual entrepreneurs located on common system taxation, officials recommend recognizing expenses in the form of payment for the tax on the last day of the tax period for which it is made. Officials also recommend that quarterly payments be recognized as expenses for the last day of the reporting period for which they are paid (letters of the Ministry of Finance of the Russian Federation dated 15.08.2016 No. 03-03-06/1/47690, dated 08.08.2016 No. 46432).

For organizations and individual entrepreneurs on a simplified taxation system with an “income minus expenses” object, the fee for NVOS (within the limits) can be taken into account as part of material income (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). Expenses in the form of a fee for the VAT are recognized at the time of debiting from the current account (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Results

The procedure for calculating the annual pollution charge at the end of 2018 remained the same as in 2017. The calculation itself is done in sections of the declaration specially designated for this (it also retained its form from the report for 2016), allocated depending on the type of polluting object. The fees accrued under these sections are then adjusted by the amount of expenses for mitigation measures and by the amounts of advances paid during the year.

Environmental protection is one of the important state priorities. After all, the negative impact of human activity on nature is enormous, and this must be resisted. For this, the state tools are used in the form of laws and by-laws, the action of which is aimed not only at imposing penalties in the form of penalties for environmental pollution, but also stimulating the introduction of waste-free technologies in production, the transition to alternative energy, the use of electric transport, deep processing of waste and high-quality wastewater treatment.

The procedure for charging fees for negative environmental impact

In Russia, the Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection” is in force, as amended by No. 358-FZ of July 3, 2016. On its basis, the Decree of the Government of the Russian Federation No. 913 dated September 13, 2016 was adopted, which established a fee for the negative impact on the environment for 2016. It is planned to introduce new rates and additional coefficients starting from January 1, 2016. This applies to emissions of pollutants into the atmosphere by stationary sources, discharges harmful substances into water bodies and placement of industrial and consumer waste depending on their hazard class.

The fee is charged for one ton of harmful substances. In accordance with paragraph 6 of Article 16.3 of the Federal Law of January 10, 2002 No. 7-FZ for enterprises and individual entrepreneurs in 2016, there are reduction factors that encourage businesses to introduce the latest technologies providing the necessary environmental protection. The Ministry of Natural Resources and Ecology of Russia has provided expert estimates showing that due to the benefits provided to enterprises and organizations in 2016, their costs associated with paying for harmful emissions and waste disposal will be reduced by at least one and a half to two times compared to 2015 year.

At the same time, the resolution stipulates that for certain territorial entities and objects that are specially protected in accordance with federal legislation, a fee for negative environmental impact is charged taking into account an additional factor of 2.

The amount of the fee for 2016 should be determined based on the results of this period, and can be adjusted and paid to the budget no later than March 1, 2017. At the same time, paying enterprises make quarterly advance payments (with the exception of the fourth quarter). Funds must be transferred no later than the 20th day of the month following the current quarter. This procedure does not apply to business entities classified in accordance with applicable law as small and medium-sized businesses. In this case, full payment is made before March 1, 2017 and advance payments are not made. Those companies that belong to SMEs are included in the register of SMEs. In addition, any businesses established during 2016 are also exempt from advance quarterly payments.

Reporting on payments for negative environmental impact

The corresponding reporting declaration on payment for negative environmental impact must be submitted before March 10, 2017 (clause 4, article 16.4 of Federal Law No. 7-FZ). The same paragraph of the law provides for the responsibility of the enterprise in the form of paying a penalty in the amount of 1/300, but not more than 0.2% of the discount rate of the Bank of Russia for each day of delay, and administrative liability in the form of fines imposed on officials and legal entities in the amount of 3-6 and 50-100 thousand rubles, respectively (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).

Budget classification codes when filling out payment documents in 2016 remain unchanged. At the same time, the norms for transferring fees for negative environmental impacts to the budgets have changed.

New rates of payment for negative environmental impact

In 2016, it is planned to transfer 5% of all accrued amounts to the federal budget, 40% to the constituent entities of the Russian Federation, 55% to municipal districts and urban districts, or for cities of federal significance (Moscow and St. Petersburg) - 5% to the federal budget and 95% to these subjects. Compared to previous periods, the share of Money distributed in favor of the territories.

New rates of payment for negative environmental impact were determined for the reporting period of 2016, as well as for 2017 and 2018. The normative legal acts that were in force before that - government decree No. 344 of June 12, 2003 and government decree No. 1219 of November 19, 2014, which determined the standards for harmful emissions into the atmosphere, discharges of pollutants into water bodies, placement of industrial and consumer waste, as well as coefficients for them, have expired and are no longer used.

Full list of new dirt fees

On September 13, 2019, the Government of the Russian Federation issued Decree No. 193. It reflects the new rates of payment for the negative impact on the environment. The coefficients are determined based on the cost of a ton of pollutants.

The new values ​​will apply from 2019. Accordingly, in 2019 it is necessary to focus on these values. The law will help regulate the state of nature protection more carefully.

According to the Minister of Natural Resources and Ecology, Sergey Donskoy, the new tariffs will not lead to a financial burden on entrepreneurs. On the contrary, the rates will help adjust spending on conservation activities.

Pleased with incentive coefficients. They will be applied if the enterprise is engaged in the disposal of waste and their subsequent disposal.

Legal grounds

On September 13, 2019, Decree of the Government of the Russian Federation No. 193 came into force. It reflects the new rates of payment for the negative impact on the environment. In the annex to the document, various pollutants are identified, for each of which an appropriate amount is determined. The law also specifies a fee for the disposal of industrial waste in accordance with their classification by hazard.

If territories and objects are specially protected, then an additional coefficient is applied. It is equal to two.

The procedure for charging fees for negative environmental impact has changed.

Previously, standards were in use for:

  • emissions;
  • pollution discharges;
  • waste disposal.

Now they have been replaced with stakes. Fees for economic entities may be reduced if they carry out activities aimed at reducing the negative impact on air, water and soil. Reducing factors may also be applied.

The introduction of new rates and additional coefficients is provided from January 1, 2019. The previous documents regulating fees for nature pollution will not apply.

Based on Article 16.3 of the Federal Law “On Environmental Protection”, the Government of the Russian Federation issued a Resolution in which:

  • new rates are approved, which will be applied in the calculation of fees for nature pollution;
  • it is noted that specially protected objects and territories should apply an additional coefficient equal to two;
  • old documents are recognized as invalid;
  • the start date for applying the new rates is January 2019.

Bets and odds

In the second paragraph of the new Decree of the Government of the Russian Federation, a coefficient equal to two is introduced. It applies to those areas that are considered specially protected by federal law. The norm prescribed in it was taken from part 3 of article 16.3 of the Federal Law No. 7-FZ.

The developed draft document was submitted for study to the Ministry economic development at the end of 2019. Conciliation meetings were held for its consideration.

As a result of the study, the project was sent for revision. For example, it was decided to exclude the AOX indicator from the text. After all, legislators have decided that it cannot be considered a pollutant.

The question of when to use a factor of 2 remains ambiguous. Previously, in accordance with Decree No. 344, its application was more clear.

After all, the regulatory legal act specified the list of specially protected zones:

  • health-improving areas;
  • resorts;
  • regions of the Far North;
  • areas equated to the Far North;
  • Baikal zone;
  • area of ​​ecological disaster.

Part three of Article 16.3 of Federal Law No. 7-FZ and paragraph two of Decree No. 913 have a more vague wording. Therefore, it is possible that payers and regulatory authorities may disagree on certain points.

It is worth remembering that the coefficient is applied only in specially protected areas. This should be spelled out in state acts. If regions or municipal authorities independently establish special protection, then the multiplying factor will not be applied.

There are no coefficients in the law that would be applied for certain environmental factors.

These include the condition:

  • air;
  • water;
  • soil.

Also, additional coefficients for the territories of the Far North and identical to them are not applied.

Characteristics of the new rates of payment for the negative impact on the environment

The amount of payment for the negative impact on nature is set for the period from January 2019 to December 2019. The law does not prescribe the need to accept rates and their subsequent indexation.

The law prescribes a list of substances that can be considered pollutants.

They are used in determining pollution:

  • atmospheric air by fixed and moving sources;
  • surface and ground waters;
  • nature when placing industrial and consumer waste.

The report when determining the fee is conducted at the end of the calendar year. Funds must be paid no later than March 1 of the year following the reporting year.

Payment by all persons who are obliged to do so is carried out by quarterly advance payments. This must be done before the 20th day of the new month at the end of the quarter. The payment is 1/4 of the total amount paid last year. The exception is small and medium-sized businesses.

If the debt under the NVOS is not repaid, then a fine is charged. Its size is 1/300 of the bet. Central Bank RF at the time of payment of the delay. However, you cannot charge more than 0.2% for each day of non-payment.

Penalty accrual is made every overdue day, starting from the first day after the expiration of the allowable period. It is noted in paragraph 3 of article 16.4 of the Federal Law No. 7-FZ.

Before March 1, persons who are responsible for making payments for the NEI need to prepare calculations, amounts based on government rates and coefficients.

If an overpayment is found, then a refund can be made in accordance with the application. It is also allowed to set off the amount in the next period. Arrears must be paid off immediately.

Payment procedure

Organizations are charged for each ton of harmful substances. For some enterprises and entrepreneurs, reducing factors are allocated that encourage them to introduce new equipment and protect the environment.

May be concluded if official duties the employee includes the storage and sale of inventory items, as well as their transportation, processing and use in the production process.

Find out the value of the current liquidity ratio from.

The Ministry of Natural Resources conducted a study and made a forecast. if institutions use preferential terms, then the cost of paying for NEI will be reduced by almost two times than in 2019.

In some areas, an additional factor of 2 is applied. This applies to objects subject to special protection.

Payment must be made by March 1, 2019. At the same time, it is envisaged to make advance payments every quarter by the 20th day of the month following the reporting period. The advance payment is equal to 1/4 of the amount that was paid last year.

The norm does not apply to small and medium-sized businesses. Payments must be made by March 2019. If the deadlines are violated, Rosprirodnadroz may be held liable.

In accordance with the Order of the Ministry of Finance of the Russian Federation No. 65n, which was issued on July 1, 2013, the CSC has been developed for new rates of payment for NVOS:

Payment Description The code
Negative impact on the environment 1 12 01000 01 0000 120
Emissions from stationary objects that pollute the air 1 12 01010 01 0000 120
Emissions from moving objects that pollute the air 1 12 01020 01 0000 120
Water pollution 1 12 01030 01 0000 120
Placement of industrial and consumer waste 1 12 01040 01 0000 120
Other ways of polluting nature 1 12 01050 01 0000 120
Emissions from flaring or propellant gas dispersion 1 12 01070 01 0000 120

Who pays and on what basis

In 2019, the list of persons who must pay for the NVOS is reflected in Article 16.1 of the Federal Law No. 7-FZ.

It states that payment is made:

  • individual entrepreneurs polluting the environment in the course of their activities;
  • enterprises that harm nature;
  • institutions that generate consumption and production waste.

The fee for individual entrepreneurs and legal entities that minimally harm natural resources is not charged.

The payment base, according to which the calculation is carried out, is reflected in Article 16.2 of the Federal Law No. 7-FZ.

It includes volume:

  • pollution;
  • consumer waste;
  • production waste.

They should focus on:

  • environmental production control;
  • by the amount of harmful pollutants emitted;
  • on the permissible terms and amount of production and consumption waste that can be stored, as well as exceeding the value.

In 2019, the base is determined for each stationary source. But it is important that it is actually used in the reporting period.

The new rates and coefficients for negative environmental impact fees may be pleasing to institutions. After all, they will help reduce costs for such purposes if new technologies are applied to preserve the environment.

The NVOS-2019 declaration, through which reports for 2018 are submitted to the service for supervision of environmental management, has its own peculiarities of compilation and submission. Let's see what they are.

Declaration form NVOS-2019

Declaration on NVOS - a document issued once at the end of the year. The form of the declaration on the NEOS, submitted in 2019 for 2018, was approved by order of the Ministry of Natural Resources of Russia dated January 9, 2017 No. 3 (Appendix No. 2) and is already familiar to us.

Its form can be seen and downloaded in the material “Declaration on the negative impact on the OS is ready”.

In addition to the title page and a sheet, broken down by type of fee and reflecting the process of obtaining from the calculated amount of the amount that must actually be paid by the payer or returned to him, the declaration includes sections for calculating the fee, devoted to the calculation of payments:

  • on air emissions from stationary sources (section 1);
  • by products from incineration or dispersion associated gas oil fields within its allowable volume (Section 1.1) and in excess of this volume (Section 1.2);
  • on discharges into water bodies (section 2);
  • for the disposal of waste generated at facilities (Section 3) and disposed by operators (Section 3.1).

Each of the listed sections is completed if the reporting entity has grounds for doing so.

The rules for filling out the declaration are described in detail in the notes to its form and contain:

  • indications of persons required to complete each of the sections;
  • sources of information from which specific information is taken;
  • description of the features of reflecting the data entered in each of the lines (columns) of the report;
  • calculation formulas;
  • values ​​of the coefficients used in the calculation;
  • ratios by which it is possible to check the correctness of entering data into the section.

Read more about the input data involved in the calculation of the fee for the VAT, read this article.

VAT rates for the report in 2019

The amount of rates used to calculate the fee for VAT for 2018 in 2019 is determined by Decree of the Government of the Russian Federation of September 13, 2016 No. 913 (as amended by Decree No. 758 of June 29, 2018).

The rates in this document are divided into 3 groups according to the types of polluting objects:

  • stationary, producing emissions into the atmosphere;
  • carrying out discharges into water bodies;
  • producing waste products of production and consumption.

For the first 2 types, the rates are given in relation to the name of a particular pollutant, and for waste - with reference to hazard classes. Each rate is shown in 3 of its values ​​(separately for each year forming the period 2016-2018). At the same time, rates at the border of 2016-2017 were significantly increased, and at the border of 2017-2018 they were kept at the same values.

The same decree on territories and objects under special protection under federal law prescribes the obligatory application of a multiplying factor of 2 to the given rates.

NOTE! In 2019, the fee rates for 2018 are applied using an additional coefficient of 1.04 (Government Decree No. 758 dated June 29, 2018).

Deadlines for reporting on NVOS-2019 and features of its submission

Submit a declaration to the authority federal service supervising environmental management, it is necessary no later than March 10 of the year following the reporting year (clause 5, article 16.4 of the law "On Environmental Protection" dated 10.01.2002 No. 7-FZ).

NOTE! There is no provision for the postponement of the deadline for the VAT declaration due to weekends and holidays. In 2019, March 10 is Sunday. Therefore, you need to report the day before, that is, no later than 03/07/2019.

The preferred way for the receiving body to submit reports is electronic (clauses 4, 5 of Appendix No. 1 to the Order of the Ministry of Natural Resources of Russia No. 3 dated January 9, 2017). Paper presentation is allowed, but rather as an exception in cases where the reporting entity:

  • there is no electronic signature;
  • No technical feasibility to connect to the Internet;
  • the amount of the fee accrued for the previous year does not exceed 25 thousand rubles. (but here, too, parallel data feed on electronic media is desirable).

A paper declaration is submitted to the territorial body of the federal service supervising nature management at the place of registration of the object (or several objects) in respect of which the reporting is made. If the object falls on the territory of different subjects of the Russian Federation, then different declarations are issued (for each of the regions). You can submit a paper report by bringing it to the appropriate authority or sending it by mail (with notification and description of the attachment).

The date of receipt of the declaration depends on the method of its delivery. It will be considered:

  • in case of electronic sending, the date of registration of the report with the receiving authority;
  • when handing over a paper version brought to the receiving authority, the date of the stamped receipt;
  • if sent by post, the date on the postmark.

Attached to the declaration:

  • a list of documents on the costs of reducing the VAT, giving the right to adjust the amount of the fee;
  • a document confirming the authority of the person signing or submitting the declaration, if this is done by a representative.

Before the expiration of the period defined as the deadline for filing the declaration, it is allowed to submit its revised version if errors are independently found in the information submitted.

Results

The declaration on payments for NVOS for 2018 is submitted on the same form that was used for the report for 2016-2017, filling it out according to the same rules. However, payment calculations must be carried out at the changed rates. The auditing body prefers to receive reporting electronically. The deadline for its submission is no later than 03/07/2019, since March 10 is a day off.

Loading...
Top