Environmental reporting is provided by business entities that have any impact on nature. Its main types are rented out in the first quarter of the year following the reporting year, and some documents are also submitted in April.
Federal Environmental Reports
The next year provides for the delivery of several types of reports, depending on the direction and profile of the business entity. Information can be provided both in paper form to the department of Rosprirodnadzor, and in electronic form on the websites of public services or the organization indicated earlier.
Reporting of economic entities related to small and medium business
It must be submitted before 01/15/2018. Environmental reporting provided by these entities is of a notification nature. Those who have waste generated during the course of their activities or who disinfect, otherwise use, place, transfer or receive from other economic entities or dispose of such reports are required to provide such reports.
It provides information on the volume of waste and its classification, including code, type and hazard class. The report must be accompanied by supporting documents on their transfer, copies of licenses for transportation and disposal, even if it is not the business entity that is engaged in this activity. This report is submitted to the Department of Rosprirodnadzor.
January 2-TP forms
They are surrendered before 01.22.2018 to the territorial departments of Rosprirodnadzor. There are two of these forms of environmental reports. One of them is given in the form of providing information on the protection of the atmosphere in the event that sources of emissions are on the balance sheet of an economic entity. Another is rented by those organizations and individual entrepreneurs that consume at least 50 cubic meters of water per day.
Forms of environmental reporting 2-TP "Waste" and 4-OS
Form 4-OS is provided to the same organization if the business entity has treatment facilities on its balance sheet. The report is submitted on the costs incurred at the latest, until 01/25/2018.
In 2018, a new 2-TP “Waste” form will be used, which should be provided already in 2017. Reporting is based on information on the generation of production and MSW wastes, which should include their treatment, transportation, disposal and disposal. This document provides for the use of the unit of measure - tons. This type of report must be submitted before 02/01/2018.
Report on NVOS
This report is provided by any economic entities that have a negative impact on the environment (NIE), except for those that belong to the 4th hazard category, which simultaneously meet the following indicators: total emissions into the air during the year should not exceed 10 tons, at the same time, they should not contain radioactive substances, as well as pollutants of I and II hazard classes; pollutant discharges should not be carried out into the environment and sewers; thermal power of steam equipment, power and gas installations located in the economic entity should not exceed 2 Gcal / h; equipment should be used only for scientific purposes, that is, in the design bureau, research institute or pilot production organizations.
The declaration on the fee for an IEE is provided before 10.03.2018 to the same authorities. If the objects of negative impact are located in different regions of the Russian Federation, then it is provided for each object to the department located in this region. These environmental reports show the calculation of the amount transferred to the budget for waste disposal, discharges and emissions.
Declaration on the future disposal of goods sold in our country
These reports are submitted to Rosprirodnadzor before 04/01/2018 at the place of delivery of import or registration of the manufacturer. This includes those goods that are registered in the primary accounting or customs documents. Here, in addition to the name of the product, you must specify its code, quantity and weight. The latter should be presented in kg.
Other reports surrendering at the end of March
Also, by 01.04.2018, the following environmental reporting should be submitted:
- on compliance with waste disposal standards;
- about available technological units for waste disposal;
- about places for the collection of waste generated by the use of finished products.
The first report when importing goods should be submitted to the head office of Rosprirodnadzor. It is handed over by manufacturers of goods and importers in relation to products included in the federal list with a list of goods to be disposed of after use or operation. Information on product packaging and on the product itself is provided on different sheets. This type of reporting involves the provision of the name of the product and its code, including in the EAEU FEA, the mass, quantity of goods and waste, it is also necessary to specify the details of the documents that certify the disposal.
The second report is provided by economic entities that handle the generated waste from the use or operation of products. The following information is provided in this form: name and purpose of the unit, when it is released, manufacturer, type and capacity of equipment, type and code of waste, OKTMO, address of location of the unit, information is also provided on the business entity operating it.
The third report is not submitted on the places of natural dumps, but on those economic entities that have licenses for the treatment of waste generated from the operation or use of products. The following information is presented in it: name, legal address or location coordinates, purpose, site capacity, time of waste accumulation, their type and code, information is also provided on the business entity operating it.
Thus, different types of environmental reporting differ in terms of submission.
Types of payments
Payment must be made of any type of pollution, except for others, including noise, vibration and electromagnetic radiation. Here, the economic entity must decide for itself what it will pay for - for the disposal of waste or emissions into the air. The environmental charge depends on which class the waste belongs to. Waste from the first four hazard classes must be certified. You can learn it from the Federal Classification Catalog of Wastes by the 13th digit of the code. The waste owner must pay a fee. The calculation of the amount of environmental payments is carried out within the limits and limits. In addition, special coefficients are introduced in various regions. Increasing annual inflation rates are also introduced.
Payments are also made for the use of transport. Allowable emissions are established during inspection. Here, the payment is calculated based on the amount of fuel consumed during the reporting period, multiplied by the standard and correction factors. Producers and importers of goods that will be disposed of in the future must pay an environmental fee. Calculation of its amount and payment must be made before 04/15/2018.
Sanctions
Failure to submit reports on time may result in fines of up to 20 thousand rubles. for officials and up to 80 thousand rubles. on legal entities. For small business entities related to small and medium-sized enterprises, these fines are even higher: up to 50 thousand rubles. for individual entrepreneurs, up to 250 thousand rubles. - to a legal entity, and here the activities of a legal entity can be suspended for up to 90 days.
State environmental control
It is carried out to verify compliance with the requirements for the protection of nature and the rational use of its resources. It has a departmental character. During the conduct of this type of control, the activities of objects causing environmental harm may be suspended or terminated, warnings may be issued, fines may be imposed, the question may be raised of bringing to various types of liability, compensation for harm or social coercion.
State environmental control can be preventative and ongoing. It is also divided into general and special. The first type is carried out by the president and government of the Russian Federation, parliament, regional and local governments. Special control is carried out by the Ministry of Natural Resources, Rosprirodnadzor, Federal agencies for water resources, subsoil use, forestry, some ministries and departments within the framework of their functions. The decision of these bodies is binding, an appeal can be made through the court.
