russian Chinese (Simplified) English filipino italian japanese Korean malay thai vietnamese
Information Environmental charges on goods Terms of levying environmental charge

THE GOVERNMENT OF THE RUSSIAN FEDERATION of the city of N 8.10.2015 1073

On the procedure of collection of environmental charge

In accordance with Article 24-5 of the Federal Law "On Production and Consumption Waste" of the Russian Federation decrees:

1. Approve the attached Rules of levying environmental fee.

2. To establish that: a) the payment of environmental data collection and submission of calculating the amount of environmental charge are carried out in the following terms: in 2015 year - up to 15 2015 October, the (over 9 2015 months of the year); in 2016 year - until February 1 2016 city (October, November, December 2015 g); since every year 2017 - 15 before April of the year following the reporting period; b) the reference period for environmental charges (starting with statements for the year 2016) is a calendar year.

3. Implementation of the powers conferred by the present decision, the Federal Service for Supervision of Natural Resources in the range established by the Government of the Russian Federation, the maximum number of its employees, as well as the budget allocation provided for the Service in the federal budget for the relevant financial year and planning period for management in established functions.

Russian Prime Minister Dmitry Medvedev ___

Approved by Government Resolution of N from the 8.10.2015 1073, the environmental levy collection rules

1. These Rules shall govern the collection of environmental data collection, including the procedure for calculation, payment deadline, the order of penalties, offset, refund of overpaid or overcharged amounts of environmental fee.

2. Calculation and payment of environmental charge made by manufacturers, importers of goods (including packaging) to be disposed of after the loss of their consumer properties, for each group of products to be recycled, for which a standard waste (hereinafter - payers).

3. Collection of environmental data collection, control over correctness of calculation, completeness and timeliness of its payment by the Federal Service for Supervision of Natural Resources.

4. The payment of environmental charge carried by the payer by transfers of funds in the currency of the Russian Federation at the expense of the territorial body of the Federal Service for Supervision of Natural Resources in the Federal Treasury.

5. Information on the details of the account to pay the environmental charge brought by territorial bodies of the Federal Service for Supervision of Natural Resources to payers information and posted on the official websites of the Service and its territorial bodies in the information and telecommunications networks, including the network "Internet" (hereinafter - the telecommunications network) .

6. Environmental fee is calculated by multiplying the rate of environmental charge on the weight of the finished product or the number of units to be recycling the finished product (depending on the type of goods), released into circulation in the territory of the Russian Federation or on the packaging weight used for the production of such goods, and standard utilization, expressed in relative units.

7. The calculation of the amount of environmental charge is made on a form approved by the Federal Service for Supervision of Natural Resources.

8. In case of failure by the manufacturer, importer, who have made a commitment to self-recycling from the use of products in accordance with paragraph 3 article 24-2 of the Federal Law "On Production and Consumption Waste" recycling regulations environmental fee is calculated by multiplying the rate of environmental tax on the difference between the set and actual value reached the amount of recycled waste from the use of the goods.

9. Environmental charges in respect of goods which can be recycled and exported from the Russian Federation, is not paid.

10. In the terms established by the governmental order of the Russian Federation from October 8 2015 1073 city of N "On the procedure for levying environmental charge" for the payment of environmental charge, the payer or his authorized representative shall submit to the territorial department of the Federal Service for Supervision of Natural Resources, in which the number of the declaration Issued in circulation in the territory of the Russian Federation for the previous calendar year of finished goods (including packaging), a completed form for calculating the amount of environmental Of which the following documents are attached: a) copies of payment documents on payment of the environmental fee; B) a document confirming the authority of the representative of the payer to carry out actions on behalf of the payer.

11. The Federal Service for Supervision of Natural Resources on their official websites in telecommunication networks provide access to electronic services for submission to calculate the amount of environmental data collection, an application for a joint verification of the calculations the amount of environmental data collection, application of the offset (refund) of overpaid (collected) environmental charge which should be available to taxpayers free of charge.

12. The calculation of the amount of the environmental fee is submitted by the payers to the territorial bodies of the Federal Service for Supervision of Nature Use through telecommunications networks in the form of electronic documents signed with a simple electronic signature. The format, structure, procedure for confirming the acceptance and submission of the environmental fee calculation in the form of an electronic document, as well as the telecommunication networks used to transmit the calculation of the environmental fee in electronic form in accordance with paragraph 11 of these Rules, are determined by the Federal Service for Supervision of Nature Management.

13. In the absence of the technical feasibility of using telecommunication networks, the calculation of the amount of the environmental fee may be submitted by the payers to the territorial bodies of the Federal Service for Supervision in the Sphere of Nature Management at the place of state registration of the payer in paper form in a single copy (with an inventory of the investment and with notification of delivery). When submitting the calculation of the amount of environmental fee in electronic form, an additional representation on paper is not required. The date of submission of the calculation of the amount of the environmental fee in electronic form is the date of its sending by telecommunication networks to the address of the territorial body of the Federal Service for Supervision in the Sphere of Nature Management at the place of state registration of the payer. The date of submission of the calculation of the amount of the environmental fee on paper is considered to be the mark of the territorial authority of the Federal Service for Supervision in the Field of Nature Management about its receipt with the indication of the date stamped on paper or the date of the mailing.

14. Validation of calculation the amount of environmental collection is carried out by territorial bodies of the Federal Service for Supervision of Natural Resources within 3 months from the date of submission of the documents referred to in paragraph 10 hereof.

15. The territorial bodies of the Federal Service for Supervision of Natural verify correctness of calculation, completeness and timeliness of payment of the environmental charge, as well as the validity of its calculation on the basis of the payer information received in accordance with established procedure when declaring payers amount outstanding on the territory of the Russian Federation for the previous calendar year goods (including packaging of such products), and reporting on the implementation of waste management regulations on the use of the goods.

16. The payment of the payer may be offsetting the environmental levy on the amount overpaid (collected) environmental fee. The amount overpaid (collected) environmental charge shall be credited against future payments by the payer or environmental charges refunded to the payer.

17. Settlement or refund of the amount of excessively paid (collected) environmental tax is made by the territorial body of the Federal Service for Supervision in the Sphere of Nature Management at the place of state registration of the payer after drawing up an act of joint reconciliation of calculations of the amount of the environmental fee, the form of which is approved by the Federal Service for Supervision in the Sphere of Environmental Management Reconciliation), on the basis of the payer's application for a joint reconciliation of calculations of the amount of the environmental fee in the form approved by Fe The Service for Supervision of Natural Resources. The application for joint verification of calculations of the amount of the environmental fee is submitted by the payer via telecommunication networks in the form of an electronic document signed with a simple electronic signature. In the absence of the technical feasibility of using telecommunications networks, an application for a joint reconciliation of calculations of the amount of the environmental fee shall be submitted by the payer to the territorial bodies of the Federal Service for Supervision in the Sphere of Nature Management at the place of state registration of the payer in paper form in a single copy. In the application for a joint verification of the amount of the environmental fee, the payer (at his option) indicates the form of receipt of the reconciliation report (personal delivery, mailing, sending over telecommunications networks). The territorial body of the Federal Service for Supervision in the Sphere of Nature Management shall send the reconciliation act to the payer via telecommunication networks. Issuance by the territorial body of the Federal Service for Supervision in the sphere of nature management of the reconciliation certificate personally on the hands of the payer's representative is made on the basis of a document confirming his authority to carry out actions on behalf of the payer.

18. The amount of the excessively paid (collected) environmental fee against the forthcoming payments for environmental collection is carried out on the basis of a petitioner's application for the offset of the amount of the excessively paid (collected) environmental fee in a form approved by the Federal Service for Supervision in the Sphere of Environmental Management. On the basis of an application for offsetting the amount of an excessively paid (collected) environmental fee, a territorial body of the Federal Service for Supervision in the Sphere of Nature Management shall offset the amount of the excessively paid (collected) environmental fee against future payments, by notifying the payer by sending it within 15 working days to Day of receipt of the said application, a decision on the offset of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Area Use. If the amounts indicated in the application for the offset of the excessively paid (collected) environmental fee do not coincide with the amounts of the paid (collected) environmental fee determined by the results of the joint reconciliation of calculations carried out in accordance with paragraph 17 of these Rules and specified in the reconciliation report, The territorial body of the Federal Service for Supervision in the Sphere of Nature Management shall, within 15 business days from the date of receipt of the application for the offset of the amount of the excessively paid (collected) environmental fee, CGI letter in which he tells about the impossibility to offset amounts overpaid (collected) environmental charge against future payments.

19. The amount overpaid (collected) environmental charge shall be refunded to the payer on the basis of the statement of the payer to refund the amount overpaid (collected) environmental charge in the form approved by the Federal Service for Supervision of Natural Resources (with supporting documents referred to in paragraph 20 of this Regulation), within one month from the date of receipt of the territorial body of the Federal service for Supervision of Natural Resources of the declaration.

20. The application specified in paragraph 19 of these Rules may be submitted by the payer or his representative to the territorial body of the Federal Service for Supervision of Nature Management within 3 years from the date of the last payment (collection) of the environmental fee with the attachment of documents: a) allowing the determination of payment (recovery) ) Of an environmental fee in an amount that exceeds the amount of the environmental fee payable, as well as the erroneous payment (collection) of the environmental fee; B) confirming the authority of the person who signed the application or a certified copy of the specified document; C) confirming the authority to act on behalf of the payer, if the application specified in paragraph 19 of these Rules is submitted by the representative of the payer.

21. Within 15 business days from the date of receipt of the application for the return of the amount of the excessively paid (collected) environmental fee specified in paragraph 19 of these Regulations, the territorial body of the Federal Service for Supervision in the Sphere of Nature Management shall: a) decide on the return of the amount of the overpaid (recovered) environmental Collection according to the form approved by the Federal Service for Supervision in the Sphere of Nature Management, and sends it to the payer; b) adopts a decision to refuse to refund the amount overpaid (collected) environmental charge in the form approved by the Federal Service for Supervision of Natural Resources, and sends it to the payer in the absence of a statement of necessary information and (or) non-submission of the documents referred to in paragraph 20 Of these Rules.

22. Prior to the expiry of the period established by the first paragraph of paragraph 21 of these Rules, an order for the return of the amount of an excessively paid (collected) environmental fee, drawn up on the basis of a decision of the territorial agency of the Federal Service for Supervision in the Sphere of Nature Management, on return of this amount, shall be sent to the territorial body of the Federal Service for Supervision in the sphere of nature management to the territorial office of the Federal Treasury for the purpose of making a return to the payer in accordance with the budget for The legislation of the Russian Federation on the account of the payer specified in the application.

23. The application for the offset (refund) of the amount of the excessively paid (collected) environmental fee is submitted by the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature. In the absence of the technical feasibility of using telecommunications networks, an application for the offset (refund) of the amount of the excessively paid (collected) environmental fee shall be submitted by the payer to the territorial bodies of the Federal Service for Supervision of the Use of Natural Resources in the place of state registration of the payer in paper form in a single copy. If the application for an offset (refund) of overpaid (collected) environmental charge was submitted to the territorial office of the Federal Service for Supervision of Natural Resources in electronic form, the decision to offset the amount overpaid (collected) environmental data collection, the decision to refuse to refund The amount of excessively paid (collected) environmental charges, the decision on the return of the amount of excessively paid (collected) environmental charges is sent to the payer through telecommunications networks In the form of electronic documents signed by a simple electronic signature. If the application for an offset (refund) of overpaid (collected) environmental charge was submitted to the territorial office of the Federal Service for Supervision of Natural Resources in paper form, the decision to offset the amount overpaid (collected) environmental data collection, the decision to refuse to refund The amount of excessively paid (collected) environmental charges, the decision to return the amount of excessively paid (collected) environmental charges is sent to the payer on paper.

24. Overpaid environmental charges is made in Russian rubles. When returning the overpaid (collected) environmental charges interest on the overpaid (collected) environmental fees are not paid, the amounts are not indexed.

25. If the environmental fee is not paid (or not fully), and (or) the amount of the environmental fee is not paid by the payer within the established time limits, the territorial body of the Federal Service for Supervision in the Sphere of Nature Management shall send the payer the requirement for voluntary repayment of the debt. If within 30 calendar days from the date of receipt of the payer requirements of voluntary repayment of debt payer does not pay this debt on a voluntary basis, the territorial body of the Federal Service for Supervision of Natural Resources has the right to recover the debt through the courts.