Decree no. 255 of 2017 on the Procedure for Calculating and Collecting Fees for Negative Environmental Impact (as amended on 9 December 2019)
This regulation establishes a procedure for calculation and collection of the fees due for negative impacts on the environment. It also has provisions related to the control of the calculation, its completeness and timeliness of the payments.
The payment is levied for three types of negative impact on the environment: emissions of pollutants into atmospheric air by stationary sources; discharge of pollutants into water bodies; and lastly, production and consumption activities' waste storage and disposal. Control of calculation of payment is exercised by the Federal Nature Management Supervision Service and its territorial authorities. Furthermore, Decree no. 1148 (8 November 2012, as amended on 13 December 2019) is referenced as the instrument that provides the procedure for the calculation and collection of payment for emissions of pollutants from flaring or venting of associated petroleum gas.
The fees for negative environmental impact are calculated by multiplying the size of the payment base of each pollutant (volume or mass disposed in the period) by the corresponding pollutant fee (for air pollution), by related hazard class (for production and consumption waste) with the use of coefficients. The payment base is determined independently by the persons obliged to pay based on the data of industrial environmental control. Moreover, different formulae are applied, based on if emissions are within permit limits, if the emissions are within temporarily agreed-upon limits or if the emissions exceed both.
Deductions from the fee calculated can be made by those obligated to pay when they are related to plans to reduce emissions and discharges of regulated pollutants into the atmospheric air, water bodies or drainage areas. The costs of implementing mitigation measures must be documented confirmed expenses within the reporting period. Subsequent reporting periods can be taken into account during the execution of these plans. Such costs may cover the implementation of measures to ensure the use or adequate disposal of associated petroleum gas, but may not refer to major repairs. Paragraph 29 further details what documents and activities serve as justification for applicable deductions.
This decree also outlines penalties for untimely or incomplete payment of pertaining fees, necessary reporting and applicable timelines. Furthermore, it has provisions on compliance, including a procedure for justification of calculations, control of reports and payments as well as related sanctions.
Rates of payment for negative environmental impact for 2016-2018 were adopted by the Decree of the Government of the Russian Federation N 913 of September 13, 2016 “On the rates of payment for negative environmental impact and additional coefficients.”
In addition to the established rates of payment for negative environmental impact for 2016-2018, there are coefficients, which are applied to the rates of payment for negative impact. Coefficients are revised annually. In 2021, the coefficient 1.08 (in addition to other coefficients) is applied to the payment rates for negative environmental impact established for 2018. Coefficients for 2021 were approved by the Decree of the Government of the Russian Federation dated September 11, 2020 N 1393 "On the application in 2021 of payment rates for negative environmental impact".
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