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Calculation of payments for negative impact on the environment (NVOS)

Calculation of payments for negative impact on the environment (NVOS)

The fee for a negative impact on the environment (NVOS)

What is it?

Fee NVOS charged for air emissions from stationary and mobile sources, discharges into the water and waste disposal. Calculation of fees NVOS Complete and territorial bodies of RTN at the location of a stationary object and the negative impact of the place of state registration of the mobile object of negative impacts. The calculation of rent on the basis of the quarter to 20 the number on the form and manner prescribed by Order of the RTN from 27.03.2008 N 182 "On Approval of the fee calculation for the negative impact on the environment and order completion and submission of forms of calculation for negative impacts on environment " .

Who needs it?

Terms of persons liable to pay is defined in the Russian Federation Government Resolution № 632 dated August 28, 1992 "On approval of the board and its size limits for environmental pollution, waste disposal and other harmful" : companies, institutions and organizations, foreign legal and natural persons engaged in any activities on the territory of the Russian Federation, have a negative impact on the environment, in respect of which the card is installed. This list does not mention individual entrepreneurs. But this does not mean that they are not covered for such an obligation.

The notion of an entrepreneurial activity without forming a legal entity appeared in the civil law only with the entry into force of Part 1 of the Civil Code - January 1, 1995, and Decree № 632 was approved back in 1992 the Federal Law of 04.05.1999 N 96-FZ and Law N 89-FZ, adopted after the enactment of the first part of the Civil Code states that a fee is charged both with legal entities, as well as with individual entrepreneurs. In addition, the Ruling of the Constitutional Court from 10.12.2002 N 284-O was explained to the legal nature of the board. In particular, the judge concluded that the payments for negative impact on the environment are of a compensatory nature and is not recognized as tax and fiscal collection. They are charged with legal entities and individual entrepreneurs, whose activities are related to the negative impact on the environment. The payment, in essence, is a condition of obtaining legal entities and individual entrepreneurs the right to engage in economic and other activities that have a negative impact on the environment. Sami payments are treated as compensation of the damage and costs the state to carry out activities to protect and restore the natural environment.

Thus, since the registration of your organization must register with the Rostekhnadzor and is not dependent on ongoing activities quarterly to take account fees NVOS. Suspension of activity does not remove the obligation to file reports. In this case, you should take the zero calculations.

And if not?

Failure to comply with these requirements impose liability under the Administrative Code :

Article 8.5. Concealment or misrepresentation of environmental information

Concealment, intentional misrepresentation or failure to post the full and accurate information about the state of the environment and natural resources, sources of environmental pollution and natural resources or other harmful effects on the environment and natural resources, the radiation situation, as well as misrepresentation of The land, water bodies and other objects of the environment by persons obliged to report such information as - sanctioned by an administrative fine on citizens in the amount of five hundred to one thousand rubles for officials - from one thousand to two thousand rubles for legal entities - from ten thousand to twenty thousand.

Article 8.41. Failure in time for negative impacts on the environment is punishable by an administrative fine on officials in the amount of three thousand to six thousand rubles for legal entities - from fifty thousand to one hundred thousand.

Interact with us!

If you have problems on compiling the calculation of fees NVOS or simply you do not want to stand in long lines - contact us!

The order of our cooperation is based on the following. You fill out a certificate (for large enterprises) or questionnaire (small businesses), send it to us by e-mail \n This e-mail address is being protected from spambots. You need JavaScript enabled to view it &rurl=translate.google.com&usg=ALkJrhhttNsJzsNDoaJoo29RqFNyHcLPgA>pt.eco @ yandex.ru or fax 4-31-34-47, in response, we will send you a contract for services and account. While you disburse, we do the calculation. Further follow on agreement. Harmonization of calculation can be carried out on a pro bono basis.

Cost calculation of payment - from 300 rubles depending on the amount of pollutants and waste.