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REGULATION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION N 1073 dated October 8, 2015

About the procedure for collecting the environmental fee

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

1. Approve the attached Rules for the collection of environmental fees.

2. Establish that: a) the payment of the environmental fee and the submission of the calculation of the amount of the environmental fee are carried out within the following terms: in 2015 - before October 15, 2015 (for 9 months of 2015); in 2016 - until February 1, 2016 (for October, November, December 2015); starting from 2017 annually - until April 15 of the year following the reporting period; b) the reporting period for the environmental fee (starting from the reporting for 2016) is a calendar year.

3. The implementation of the powers provided for by this resolution is carried out by the Federal Service for Supervision in the Sphere of Natural Resources Management within the limits of the maximum number of its employees established by the Government of the Russian Federation, as well as the budgetary allocations provided for by the Service in the federal budget for the corresponding financial year and planning period for management and management in scope of established functions.

Chairman of the Government of the Russian Federation ___ D. Medvedev

Approved by Decree of the Government of the Russian Federation of October 8, 2015 N 1073 Rules for the collection of environmental fees

1. These Rules establish the procedure for collecting the environmental fee, including the procedure for its calculation, the deadline for payment, the procedure for collecting, offsetting, returning overpaid or overcharged amounts of the environmental fee.

2. The calculation and payment of the environmental fee is carried out by manufacturers, importers of goods (including packaging) to be disposed of after they lose their consumer properties, for each group of goods to be disposed of, for which a utilization standard is established (hereinafter referred to as payers).

3. Collection of the environmental fee, control over the correctness of the calculation, completeness and timeliness of its payment is carried out by the Federal Service for Supervision in the Sphere of Natural Resources.

4. Payment of the environmental fee is carried out by the payer by transferring funds in the currency of the Russian Federation to the account of the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources in the Federal Treasury.

5. Information about the account details for paying the environmental fee is brought to the attention of payers by the territorial bodies of the Federal Service for Supervision of Natural Resources and posted on the official websites of the Service and its territorial bodies in information and telecommunication networks, including the Internet (hereinafter referred to as telecommunication networks).

6. The environmental fee is calculated by multiplying the environmental fee rate by the mass of the finished product or by the number of units of the finished product to be disposed of (depending on the type of goods) put into circulation on the territory of the Russian Federation, or by the mass of the packaging used to produce such a product, and on the utilization rate, expressed in relative units.

7. The amount of the environmental fee is calculated in accordance with the form approved by the Federal Service for Supervision of Natural Resources.

8. If the manufacturer, importer, who has undertaken to independently dispose of waste from the use of goods in accordance with paragraph 3 of Article 24-2 of the Federal Law "On Production and Consumption Waste", fails to achieve the recycling standards, the environmental fee is calculated by multiplying the environmental fee rate the difference between the established and actually achieved value of the amount of disposed waste from the use of goods.

9. The environmental fee for goods that are subject to disposal and are exported from the Russian Federation is not paid.

10. Within the time limits established by Decree of the Government of the Russian Federation of October 8, 2015 N 1073 "On the procedure for collecting an environmental fee" for the payment of an environmental fee, the payer or his authorized representative submits to the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources, in which declaration of the quantity of finished goods released into circulation in the territory of the Russian Federation for the previous calendar year (including packaging), a completed form for calculating the amount of the environmental fee, to which the following documents are attached: a) copies of payment documents for the payment of the environmental fee; b) a document confirming the authority of the payer's representative to act on behalf of the payer.

11. The Federal Service for Supervision of Natural Resources on its official websites in telecommunication networks provides access to electronic services for submitting a calculation of the amount of the environmental fee, an application for a joint reconciliation of the calculations of the amount of the environmental fee, an application for offsetting (refunding) the amount of overpaid (recovered) environmental fee, which should be available to payers 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 Natural Resources via 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 calculation of the environmental fee in the form of an electronic document, as well as the telecommunication networks used to transfer 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 Natural Resources.

13. If it is not technically possible to use telecommunications networks, the calculation of the amount of the environmental fee may be submitted by payers to the territorial bodies of the Federal Service for Supervision of Natural Resources at the place of state registration of the payer on paper in one copy (with a description of the attachment and with a return receipt). When submitting the calculation of the amount of the environmental fee in electronic form, additional submission 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 dispatch via telecommunication networks to the address of the territorial body of the Federal Service for Supervision of Natural Resources 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 body of the Federal Service for Supervision in the Sphere of Natural Resources on its receipt, indicating the date affixed on paper, or the date of posting.

14. Verification of the correctness of the calculation of the amount of the environmental fee is carried out by the territorial bodies of the Federal Service for Supervision in the Sphere of Natural Resources Management within 3 months from the date of submission of the documents specified in paragraph 10 of these Rules.

15. The territorial authorities of the Federal Service for Supervision of Natural Resources verify the correctness of the calculation, completeness and timeliness of the payment of the environmental fee, as well as the validity of its calculation on the basis of the information provided by the payer, obtained in the prescribed manner when declaring by the payers the number of issues put into circulation on the territory of the Russian Federation for the previous calendar year of goods (including the packaging of such goods), and reporting on compliance with the standards for the disposal of waste from the use of goods.

16. Payment of the environmental fee may be carried out by the payer with an offset of the amount of the overpaid (collected) environmental fee. The amount of the overpaid (collected) environmental fee shall be offset against the payer's forthcoming payments for the environmental fee or returned to the payer.

17. The offset or refund of the amount of the overpaid (collected) environmental fee is made by the territorial body of the Federal Service for Supervision of Natural Resources 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 of Natural Resources (hereinafter - act of reconciliation), on the basis of the payer's application for a joint reconciliation of the calculations of the amount of the environmental fee in the form approved by the Federal Service for Supervision of Natural Resources. An application for a joint reconciliation of the calculations of the amount of the environmental fee is submitted by the payer through telecommunication networks in the form of an electronic document signed with a simple electronic signature. If it is not technically possible to use telecommunications networks, an application for a joint reconciliation of the calculations of the amount of the environmental fee is submitted by the payer to the territorial bodies of the Federal Service for Supervision of Natural Resources at the place of state registration of the payer on paper in one copy. In the application for a joint reconciliation of the calculations of the amount of the environmental fee, the payer (at his choice) indicates the form of receipt of the reconciliation act (issuance in person, sending by mail, sending via telecommunication networks). The territorial body of the Federal Service for Supervision in the Sphere of Natural Resource Management sends a reconciliation act to the payer via telecommunication networks. The issuance by the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources of the act of reconciliation personally into the hands of the representative of the payer is carried out on the basis of a document confirming his authority to act on behalf of the payer.

18. The offset of the amount of the overpaid (collected) environmental fee against future payments of the environmental fee is carried out on the basis of the payer's application for offsetting the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Sphere of Natural Resources. On the basis of an application for offsetting the amount of the overpaid (collected) environmental fee, the territorial body of the Federal Service for Supervision of Natural Resources offsets the amount of the overpaid (collected) environmental fee against future payments, of which it notifies the payer by sending him within 15 working days from the day of receipt of the said application for a decision on offsetting the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resources. If the amounts indicated in the application for offsetting the overpaid (collected) environmental fee do not coincide with the amounts of the paid (collected) environmental fee identified by the results of a 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 of Natural Resources, within 15 working days from the date of receipt of an application for offsetting the amount of the overpaid (collected) environmental fee, sends the payer a letter informing him of the impossibility of offsetting the amount of the overpaid (collected) environmental fee against future payments.

19. The amount of the overpaid (collected) environmental fee is subject to return to the payer on the basis of the payer's application for the return of the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Sphere of Natural Resources (with the attachment of supporting documents specified in paragraph 20 of these Rules ), within one month from the date of receipt by the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources Management of such an application.

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 in the Sphere of Natural Resources Management within 3 years from the date of the last payment (collection) of the environmental fee with the attachment of documents: a) allowing to determine the payment (collection) of an environmental fee in the amount that exceeds the amount of the environmental fee payable, as well as erroneous payment (collection) of an 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 payer's representative.

21. Within 15 working days from the date of receipt of an application for the return of the amount of the overpaid (collected) environmental fee specified in paragraph 19 of these Rules, the territorial body of the Federal Service for Supervision of Natural Resources: a) decides on the return of the amount of the overpaid (collected) ) environmental fee in the form approved by the Federal Service for Supervision of Natural Resources and sends it to the payer; b) makes a decision to refuse to refund the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resources, and sends it to the payer in the absence of the necessary information in the application and (or) failure to submit the documents specified in clause 20 of these Rules.

22. Before the expiration of the period established by paragraph one of clause 21 of these Rules, an instruction to return the amount of the overpaid (collected) environmental fee, issued on the basis of the decision of the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources on the return of this amount, shall be sent by the territorial body of the Federal services for supervision in the field of environmental management to the territorial body of the Federal Treasury for the return to the payer in accordance with the budgetary legislation of the Russian Federation to the payer's account specified in the application.

23. An application for offsetting (refunding) the amount of the overpaid (collected) environmental fee shall be submitted by the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature. If it is not technically possible to use telecommunications networks, an application for offsetting (refunding) the amount of the overpaid (collected) environmental fee is submitted by the payer to the territorial bodies of the Federal Service for Supervision of Natural Resources at the place of state registration of the payer on paper in one copy. In the event that an application for offsetting (refunding) the amount of the overpaid (collected) environmental fee was submitted to the territorial body of the Federal Service for Supervision of Natural Resources Management in electronic form, the decision to set off the amount of the overpaid (collected) environmental fee, the decision to refuse to refund the amount of the overpaid (collected) environmental fee, the decision to return the amount of the overpaid (collected) environmental fee shall be sent to the payer via telecommunications networks in the form of electronic documents signed with a simple electronic signature. If an application for offsetting (refunding) the amount of the overpaid (collected) environmental fee was submitted to the territorial body of the Federal Service for Supervision of Natural Resources in paper form, the decision to set off the amount of the overpaid (collected) environmental fee, the decision to refuse to refund the amount of the overpaid (collected) environmental fee, the decision to return the amount of the overpaid (collected) environmental fee shall be sent to the payer on paper.

24. The return of overpaid environmental fees is made in the currency of the Russian Federation. When returning overpaid (collected) environmental fees, interest on overpaid (collected) environmental fees is not paid, the amounts are not indexed.

25. In case of failure to pay (or pay in full) the environmental fee and (or) failure to submit the calculation of the amount of the environmental fee by the payer within the established time limits, the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources sends the payer a request for voluntary repayment of the debt. If within 30 calendar days from the date of receipt by the payer of the request for voluntary repayment of the debt, the payer has not paid the said debt on a voluntary basis, the territorial body of the Federal Service for Supervision of Natural Resources is entitled to recover the debt in court.