How to find out the registration number of the object of negative impact. How is the registration of objects that have a negative impact on the environment. State accounting of objects that provide NVOS: what, where, when
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It would seem that the bulk of users of natural resources were registered as objects of negative impact on environment(ONVOS) back in December 2016, at the beginning of 2017. But, based on the comments, I understand that the registration of objects that have a negative impact (NVOS objects) is a problem for some enterprises is still relevant.
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Enterprises registered as objects of NVOS of the 4th category, as well as non-category ones, have practically left the supervision of the supervisory authorities. Carrying out scheduled inspections in relation to them is impossible! In relation to this category of enterprises, only unscheduled inspections are possible.
Registration of the NVOS object
An object that has a negative impact on the environment, - an object of capital construction and (or) another object, as well as their totality, united by a single purpose and (or) inextricably linked physically or technologically and located within one or more land plots;
Article 1 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
Those. it turns out that each individual industrial site of the enterprise is an object of negative environmental impact (ONVOS).
The criteria for classifying objects that have a negative impact on the environment as objects of categories 1, 2, 3, 4 were approved by Decree of the Government of the Russian Federation of September 28, 2018 No. 1029.
The assignment of an object that has a negative impact on the environment to the appropriate category is carried out when it is put on the state register of objects that have a negative impact on the environment. can be changed when updating accounting information about an object that has a negative impact on the environment.
Paragraph 4 of Article 4.2. Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
State registration of objects that have a negative impact on the environment is carried out in the form of maintaining a state register of objects that have a negative impact on the environment, which is, the creation and operation of which are carried out in accordance with this Federal Law, legislation Russian Federation about the information information technology and on the protection of information and other regulatory legal acts.
Clause 3 of Article 69 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
Objects that have a negative impact on the environment are subject to
for state registration legal entities and individual entrepreneurs engaged in economic and (or) other activities at the said facilities, in the federal executive body authorized by the Government of the Russian Federation or the executive body of the constituent entity of the Russian Federation in accordance with their competence.Clause 1 of Article 69.2 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
Application form for state registration containing information for entering into the state register of objects that have a negative impact on the environment, including in the form electronic documents signed with an enhanced qualified electronic signature is approved by the federal executive body authorized by the Government of the Russian Federation.
Clause 3 of Article 69.2 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
The application form was approved by the order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554.
In this way, legal entities and individual entrepreneurs engaged in economic and (or) other activities were obliged to put on state records the objects of ONVOS belonging to them before 01.01.2017.
State registration of objects that have a negative impact on the environment is carried out on the basis of an application for state registration, which is submitted by legal entities or individual entrepreneurs no later than within six months from the date of commencement of operation of these objects.
Clause 2 of Article 69.2 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
Criteria for registration of objects that have a negative impact
An article was written in detail on the criteria for registering objects that have a negative impact.
Registration of objects providing NVOS - comments
Above, it is written in some detail who should register, in what terms they should register ... And now about registering objects that have a negative impact (NVOS objects) - in your own words:
- if your enterprise emits, then it is definitely an ENE;
- if your enterprise generates only, there are no emissions and discharges of pollutants (pollutants), or the total amount of emissions does not exceed 10.0 t / year, while there are no pollutants in emissions of 1, 2 hazard classes - feel free to declare category 4 of the ONVOS - the most convenient category for enterprises (see the first paragraph of this article);
- if the emissions of your enterprise contain pollutants of 1, 2 hazard classes, then you must declare the 3rd category of ONVOS;
- if the total amount of emissions exceeds 10.0 tons per year, then you must also declare category 3 of the ENE.
Deadline for registration of the NVOS object
Regarding the timing of registration as an object of NVOS:
- if the company carried out its economic activity until 2017, then the registration deadline for them is 01/01/2017. They will no longer be able to attract you for this violation, since the statute of limitations for the violation has expired! It is important.
- if you put the object into operation, then the registration period is six months from the date of commissioning. If more than six months have passed since the date of commencement of operation (commissioning), then bringing to administrative responsibility under Article 8.46. Code of Administrative Offenses of the Russian Federation - legal!
Updating information about ONVOS
Information about objects that have a negative impact on the environment is subject to updating in connection with the submission by legal entities and individual entrepreneurs of information:
- on the replacement of a legal entity or an individual entrepreneur engaged in economic and (or) other activities at an object that has a negative impact on the environment, the reorganization of a legal entity in the form of transformation, on changing its name, address (location), as well as on changing the surname , name, patronymic (if any), place of residence of an individual entrepreneur, details of a document proving his identity;
- about changing the location of an object that has a negative impact on the environment;
- about changing characteristics technological processes main industries, sources of environmental pollution;
- on changing the characteristics of technical means for the neutralization of emissions, discharges of pollutants, technologies for the use, neutralization and disposal of production and consumption waste.Clause 6 of Article 69.2 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection"
In your own words, you must update the information about the NVOS object in the following cases:
- change of legal address,
- change of actual address,
- changes in the full name, place of residence of the individual entrepreneur, details of his documents;
- changes in the economic entity at the specified ONVOS (for example, if the site was leased out);
- if you have a change in technological processes for which you are registered as ONVOS;
- if there have been changes in the sources of emissions of harmful pollutants;
- in case you submit
Otherwise, you may be brought under Article 8.46 of the Code of Administrative Offenses of the Russian Federation.
Deregistration of the NVOS object
If changes have occurred at your NVOS facility: the object is mothballed, the object does not have the environmental impact declared in the application for registration (for example: the boiler house, welding station was dismantled ... or another source of pollutant emissions into the WUA, for which you were registered as an NVOS object), then you need exclude the specified object from the register of ONVOS.
This must be done without fail, otherwise, if your object belongs to the 1-3 category of the ENE, the specified object may be included in the register of scheduled inspections.
Clause 33 of the Rules for the creation and maintenance of the state register of objects providing NVOS, approved. Decree of the Government of the Russian Federation No. 572 dated June 23, 2016, exclusion of an object from the state register is possible if a copy of the act on conservation and liquidation of the object is provided (upon termination of activity).
Inaccurate information in the application for registration as an object of NVOS
When registering, the enterprise must provide reliable information in the application about the object that has a negative impact on the environment. Otherwise, if found, it will be an administrative offense.
In accordance with paragraph 1 of Article 69 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, state registration of objects that have a negative impact on the environment, carried out in order to obtain reliable information about objects that have a negative impact on the environment, determining the areas of application of the best available technologies, the application of program-target methods of planning, as well as for the purpose of planning the implementation of state environmental supervision.
According to paragraph 2 of Article 69.2 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, state registration of objects that have a negative impact on the environment is carried out on the basis of an application for state registration, which is submitted by legal entities or individual entrepreneurs not later than within six months from the date of commencement of operation of the said facilities.According to paragraph 4 of Article 69 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, the state register of objects that have a negative impact on the environment includes, in particular, the name, organizational and legal
the form and address (location) of a legal entity carrying out economic and (or) other activities at an object that has a negative impact on the environment, information about the actual location and category of the object that has a negative impact on the environment.
The application for registration contains the following information:
but) name, legal form and address (location) of a legal entity or last name, first name, patronymic (if any), place of residence, date state registration individual entrepreneur carrying out economic and (or) other activities at the facility, indicating the identification number of the taxpayer of the legal entity, individual entrepreneur and the code of the reason for registration with the tax authorities of the legal entity, individual entrepreneur;
b) information about the actual location of the object, including its name (address or place of registration of the mobile source moving the object) indicating the code according to the All-Russian classifier of territories of municipalities at the location of the object and by category of the object;
in) information on the type of economic and (or) other activity, on the volume of products (goods) produced, on the work performed, on the services provided , including codes of types of economic activities of legal entities, individual entrepreneurs operating at the facility, according to the All-Russian Classifier of Types of Economic Activities;
G) information on the availability of the conclusion of the state environmental review and (or) the conclusion of the state review of project documentation during their implementation and in cases stipulated by the legislation of the Russian Federation on environmental expertise, legislation on urban planning;
e) information on stationary sources of pollutant emissions in atmospheric air indicating their geographical coordinates;
e) information on the level and (or) volume or mass of pollutant emissions for each stationary source of emissions of pollutants into the atmospheric air;
g) information on sources of pollutant discharges into surface and underground water bodies (discharge sites Wastewater) indicating their geographical coordinates;
h) information on the level and (or) volume or mass of pollutant discharges in relation to each source of discharges of pollutants into surface and underground water bodies;
And) information on the volume or mass of disposed production and consumption waste , including for each type and class of waste hazard;m) information about the program of industrial environmental control ;
m) information about measures to reduce the negative impact on the environment ;P) information on measures to reduce the negative impact on the environment.
Clause 5 of Decree of the Government of the Russian Federation of June 23, 2016 N 572 "On approval of the Rules for the creation and maintenance of the state register of objects that have a negative impact on the environment"
Thus, if you provided false data on the points listed above in the application for registration, then this is an administrative offense.
If an application with false data was submitted more than a year ago, then the statute of limitations for the specified violation has expired. This means that there will be no fine, but an order to eliminate violations must be issued to you!
Registration of objects that have a negative impact - a fine
Code of Administrative Offenses of the Russian Federation Article 8.46. Failure to fulfill or untimely fulfillment of the obligation to file an application for state registration of objects that have a negative impact on the environment, to provide information for updating accounting information
Failure to fulfill or untimely fulfillment of the obligation to file an application for state registration of objects that have a negative impact on the environment, to provide information for updating accounting information -
entails overlay administrative fine on the officials in the amount of five thousand up to twenty thousand rubles; for legal entities - from thirty thousand up to one hundred thousand rubles.
Note . For an administrative offense provided for by this article, a person carrying out entrepreneurial activity without forming a legal entity, bears administrative responsibility as a legal entity.
As you can see, this article can only be applied for the fact that the application for registration was not submitted at all or was submitted out of time, for untimely updating of information in the application or for non-updating.
Again, if the offense was committed more than a year ago, then - due to the expiration of the statute of limitations, you no longer have the right to be held administratively liable for these offenses.
If you provided false information in the application, then this is the composition of Article 8.5. Code of Administrative Offenses of the Russian Federation:
Code of Administrative Offenses of the Russian Federation Article 8.5. Hiding or misrepresenting environmental information
Concealment, deliberate distortion or untimely communication of complete and reliable information contained in the application for state registration of objects that have a negative impact on the environment by persons obliged to report such information,
shall entail the imposition of an administrative fine on citizens in the amount of five hundred to one thousand roubles; for officials - from three thousand up to six thousand rubles; for legal entities - from twenty thousand up to eighty thousand rubles.
Ministry of Natural Resources and Ecology of the Russian Federation
FEDERAL SERVICE FOR SUPERVISION IN THE FIELD OF NATURE MANAGEMENT
LETTER
On updating the accounting information of NVOS objects
In order to improve the efficiency of maintaining the state register of objects that have a negative impact on the environment (hereinafter referred to as NVOS objects), the Federal Service for Supervision of Natural Resources sends methodological recommendations for updating accounting information about objects of NVOS and methodological recommendations for deregistration of objects NVOS and instructs to bring these recommendations to the attention of the relevant authorized executive authorities of the constituent entities of the Russian Federation.
A.G. Sidorov
Appendix 1. Guidelines for updating accounting information about an object that has a negative impact on the environment, included in the state register
Attachment 1
I. Fundamentals
In accordance with clause 6 of Article 69.2 (hereinafter referred to as Law N 7-FZ), in the event that legal entities and individual entrepreneurs provide information:
a) on the replacement of a legal entity or an individual entrepreneur engaged in economic and (or) other activities at an object that has a negative impact on the environment, the reorganization of a legal entity in the form of transformation, on a change in its name, address (location), as well as on a change last name, first name, patronymic (if any), place of residence of an individual entrepreneur, details of an identity document;
b) on changing the location of an object that has a negative impact on the environment;
c) on changes in the characteristics of technological processes of the main industries, sources of environmental pollution;
d) on changing the characteristics of technical means for the neutralization of emissions, discharges of pollutants, technologies for the use, neutralization and disposal of production and consumption waste;
information about objects that have a negative impact on the environment (hereinafter referred to as NEOS objects) is subject to updating in the register.
According to paragraph 7 of Article 69.2 of Law N 7-FZ, the information specified in subparagraphs "a" and "b" is submitted by legal entities and individual entrepreneurs to the territorial body of Rosprirodnadzor or the executive authority of the constituent entity of the Russian Federation in accordance with their competence no later than thirty days from the date of state registration of such changes.
According to paragraph 8 of Article 69.2 of Law N 7-FZ, the information specified in subparagraphs "a" and "b" is confirmed by documents:
on the change of the owner (owner) carrying out economic and (or) other activities at the NVOS facility (for example, an extract from the unified state register of rights to real estate, a copy (extract) from a lease agreement, assistance);
on the reorganization of a legal entity carrying out economic and (or) other activities at the NVOS facility (an extract from the unified state register of legal entities or individual entrepreneurs);
about changing the location of the NVOS object (for example, a copy of the acceptance certificate).
Updating of accounting information about the NVOS object is carried out in the manner prescribed by Law N 7-FZ, the Rules for the creation and maintenance of the state register of objects that have a negative impact on the environment (hereinafter referred to as the Rules), approved by Decree of the Government of the Russian Federation of 06.23.2016 N 572.
Documents confirming the need to update information about the NEOS object are submitted to the territorial body of Rosprirodnadzor or the executive authority of the constituent entity of the Russian Federation in which the specified NEOS object was registered with the state.
When updating the accounting information about the NVOS object, the territorial body of Rosprirodnadzor, the executive authority of the constituent entity of the Russian Federation, according to their competence, include information on updating information about the NVOS object in the federal or regional registers within 10 working days from the date of receipt of documents confirming the need to update information about the NVOS object , and issue a certificate of updating information about the object to a legal entity or individual entrepreneur (paragraphs 9, 10 of article 69.2 of Law N 7-FZ, paragraph 31 of the Rules, the form of the certificate of updating is Appendix 2).
In accordance with paragraph 39 of the Rules, the territorial body of Rosprirodnadzor, the executive authority of the subject of the Russian Federation, which included information about the object in the federal state register or the regional state register, at the request of a legal entity, an individual entrepreneur engaged in economic and other activities at the facility, or on their own initiative has the right to correct typographical errors, misprints and arithmetic errors made when entering information. In this case, if these corrections affect the composition of the information contained in the certificate of putting the object on state registration or the certificate of updating information about the object, information on the corrections made within 5 days from the date of receipt of the relevant application is sent to the legal entity, individual entrepreneur.
Updating of accounting information about the NVOS object is carried out free of charge (paragraph 15 of article 69.2 of Law N 7-FZ, paragraph 15 of the Rules).
II. The procedure for submitting documents confirming the need to update information about the NVOS object, and their consideration
2.1. In accordance with Article 69.2 of Law N 7-FZ:
2.1.1. In the event of a replacement of a legal entity or an individual entrepreneur carrying out economic and (or) other activities at the NVOS object, reorganization of a legal entity, a legal entity or an individual entrepreneur currently operating at the NVOS object (the successor to the NVOS object), submits to the authorized body :
documents confirming the change of ownership;
documents confirming the reorganization of the legal entity that carried out economic and (or) other activities at the NVOS facility;
up-to-date information about the NEOS object, including information about the legal entity or individual entrepreneur accepting the NEOS object, and the levels of negative impact of the received NEOS object (if they change).
2.1.2. In the event of a change in the name of a legal entity, its address (location), as well as a change in the last name, first name, patronymic (if any), place of residence of an individual entrepreneur, details of a document proving his identity, a legal entity or an individual entrepreneur shall submit to the authorized body :
documents confirming a change in the name of a legal entity, its address (location), as well as a change in the last name, first name, patronymic (if any), place of residence of an individual entrepreneur, details of an identity document;
up-to-date information about the NVOS object, including information about a legal entity or an individual entrepreneur.
2.1.3. In the event of a change in the location of the NVOS object, the legal entity or individual entrepreneur who has carried out the registration of the NVOS object for state registration shall submit to the authorized body:
up-to-date information about the NIOS object, including information about the location of the NIOS object and the levels of negative impact of the NIOS object (in case of their change), provided for in paragraph 5 of the Rules.
2.1.4. In the event of a change in the characteristics of the technological processes of the main industries, sources of environmental pollution, the legal entity or individual entrepreneur who has carried out the registration of the object of the NVOS on state records shall submit to the authorized body:
up-to-date information about the NEOS object, including information on changes in the characteristics of the technological processes of the main industries, sources of environmental pollution and the levels of negative impact of the NEOS object (in case of their change), provided for in paragraph 5 of the Rules.
2.1.5. In the event of a change in the characteristics of technical means for the neutralization of emissions, discharges of pollutants, technologies for the use, neutralization and disposal of production and consumption waste, a legal entity or an individual entrepreneur who has carried out the registration of the NVOS facility with state registration shall submit to the authorized body:
up-to-date information about the NEOS facility, including information on changes in the characteristics of technical means for the neutralization of emissions, discharges of pollutants, technologies for the use, neutralization and disposal of production and consumption wastes and the levels of negative impact of the NEOS facility, provided for in paragraph 5 of the Rules.
2.2. If it is necessary to correct errors, misprints and arithmetic errors made when entering information, the territorial body of Rosprirodnadzor, the executive authority of the constituent entity of the Russian Federation, which included information about the object in the federal state register or the regional state register, at the request of a legal entity, an individual entrepreneur engaged in economic and other activity at the facility, or on its own initiative, has the right to correct errors, misprints and arithmetic errors made when entering information (paragraph 39 of the Rules).
At the same time, a legal entity or an individual entrepreneur who has carried out the registration of the NVOS object for state registration submits to the authorized body an application for the need to correct technical errors, indicating the list of necessary corrections.
If these corrections affect the composition of the information contained in the certificate of putting the object on state registration or the certificate of updating information about the object, information on the corrections made within 5 days from the date of receipt of the relevant application is sent to a legal entity, an individual entrepreneur, including including by issuing a certificate of updating accounting information about the NVOS object.
2.3. Up-to-date information, as well as documents confirming the need to update information about the NEOS object, can be submitted by a legal entity or an individual entrepreneur to the authorized body as in in electronic format using the FSIS "Single Portal of State and Municipal Services (Functions)" by filling out an electronic tool for generating an application in the "Personal Account" located at https://lk.fsrpn.ru or the Nature User Module published on the official website of Rosprirodnadzor on the network "Internet", and by mail with a description of the attachment and a return receipt.
2.4. When updating the accounting information about the NVOS object, based on the information received, the category of the NVOS object may be changed depending on the level of negative impact on the environment and (or) a decision may be made to include (exclude) the object in the list (from the list) of objects subject to federal state environmental supervision (paragraph 29 of the Rules).
2.5. The territorial body of Rosprirodnadzor, the executive authority of the constituent entity of the Russian Federation, according to their competence, include information on updating information about the object in the federal or regional registers within 10 working days from the date of receipt of documents confirming the need to update information about the object of NVOS, and issue it to a legal entity or individual entrepreneur certificate of updating information about the object.
In the event of a change in the category of an object depending on the level of negative impact on the environment, inclusion (exclusion) of the object in the list (from the list) of objects subject to federal state environmental supervision, on the basis of information received during the updating of accounting information about the object, in the certificate of updating information about the object includes information about the specified changes (paragraph 32 of the Rules).
2.6. In accordance with paragraphs 30 and 31 of the Rules:
2.6.1. If, when updating the accounting information about the NVOS object, a decision was made to include the object in the list of objects subject to federal state environmental supervision, information about the object included in the regional state register, as well as information and documents on the need to update the accounting information, are sent by the executive authority of the subject Russian Federation in electronic form using the means of the state register within 5 working days from the date of receipt of such information and documents by the relevant territorial body of Rosprirodnadzor.
The territorial body of Rosprirodnadzor includes information on updating information about the object in the federal register and issues a certificate to the legal entity or individual entrepreneur about updating information about the NVOS object within 10 working days from the date of receipt of information and documents confirming the need to update information about the NVOS object.
2.6.2. If, when updating accounting information about an object, a decision was made to exclude the object from the list of objects subject to federal state environmental supervision, information about the object included in the federal state register, as well as information and documents on the need to update accounting information, is sent by the territorial body of Rosprirodnadzor in electronic form using the means of the state register within 5 working days from the date of receipt of such information and documents by the executive authority of the constituent entity of the Russian Federation.
The executive authority of the constituent entity of the Russian Federation, in accordance with its competence, includes information on updating information about the object in the regional register and issues a certificate to the legal entity or individual entrepreneur about updating information about the object within 10 working days from the date of receipt of information and documents confirming the need to update information about the object .
2.7. In the event that legal entities, individual entrepreneurs, on their own initiative, do not provide information and documents necessary to include an object in the state register, to update accounting information about the object and exclude information about the object from the state register and are at the disposal of federal executive authorities, state authorities of subjects of the Russian Federation, local self-government bodies and organizations subordinate to state bodies or local self-government bodies, a territorial body of the Federal Service for Supervision in the Sphere of Natural Resource Management, an executive body of a constituent entity of the Russian Federation independently request such information and documents using unified system interdepartmental electronic interaction and regional systems of interdepartmental electronic interaction connected to it.
2.8. It is forbidden to demand from a legal entity, an individual entrepreneur, when updating accounting information about an object or deleting an object from the state register:
.
2.9. Upon receipt of the information necessary for updating accounting information in electronic form using the FSIS "Unified portal of state and municipal services (functions)" through the "Personal Account" located at https://lk.fsrpn.ru, or the Nature User Module published on the official website of Rosprirodnadzor on the Internet, a certificate of updating accounting information about the NVOS object is generated and sent to a legal entity or individual entrepreneur in electronic form.
2.10. Upon receipt of the information necessary to update the accounting information, by mail with a description of the attachment and a receipt receipt, a certificate of updating the accounting information about the NVOS object is sent to a legal entity or individual entrepreneur by mail with a description of the attachment and a receipt receipt.
2.11. In the event of a corresponding request from a legal entity or an individual entrepreneur that has submitted information and documents on the need to update the accounting information about the NVOS object, to provide a certificate of updating the accounting information about the NVOS object by mail, the authorized body sends the requested certificate to the legal entity or individual entrepreneur free of charge by mail with a description of the attachment and a notification of receipt.
Annex 2. Form. Certificate of updating accounting information about an object that has a negative impact on the environment
Appendix 2
(the form)
CERTIFICATE
on updating accounting information about an object that has a negative impact on the environment
Federal Law of January 10, 2002 N 7-FZ "On Environmental Protection" issued |
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and confirms the updating of information about the facility in operation that has a negative impact on the environment, |
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object location | |||||||||||||||||||||||||
(object code* is indicated in accordance with approved) |
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criteria approved) |
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included in | state register of objects providing |
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negative impact on the environment. |
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List of updated information about the object that has a negative impact on the environment: |
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(all updated information about the object is indicated in accordance with, as well as about changing the category in accordance with the criteria approved by Decree of the Government of the Russian Federation of September 28, 2015 N 1029 and / or the level of state environmental supervision in accordance with the criteria approved by the Decree of the Government of the Russian Federation of 28.08.2015 N 903) |
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Grounds for updating information about an object that has a negative impact on |
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environment: | |||||||||||||||||||||||||
(information on the details of the application of a legal entity, an individual entrepreneur on the need to update information about an operated facility that has a negative impact on the environment, in accordance with paragraphs 6 and 8 of Article 69.2 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" ) |
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* The object code does not change during updating in accordance with clause 2 of the Procedure for generating codes for objects that have a negative impact on the environment and assigning them to the corresponding objects, approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 N 553).
Appendix 3. Methodological recommendations for deregistration of objects that have a negative impact on the environment
Annex 3
1. In accordance with paragraph 11 of Article 69.2 of Law N 7-FZ, deregistration of NVOS objects is carried out at the place of their registration in connection with the submission by legal entities or individual entrepreneurs of information about the termination of activities at an object that has a negative impact on the environment .
2. The document confirming the termination of activities at the NVOS facility is an act on its conservation or liquidation (paragraph 12 of Article 69.2 of Law No. 7-FZ).
3. A copy of the act on conservation, liquidation of the object, a legal entity, an individual entrepreneur sends to the territorial body of Rosprirodnadzor or the executive authority of the constituent entity of the Russian Federation at the place of registration of the object of NVOS.
4. The territorial body of Rosprirodnadzor, the executive authority of the subject of the Russian Federation, according to their competence, exclude the NVOS object from the federal or regional register within 10 working days from the date of receipt of documents confirming the termination of activities at the NVOS object, and issue a certificate of removal to the legal entity or individual entrepreneur object of NVOS from state accounting (clause 13 of article 69.2 of Law N 7-FZ, clause 34 of the Rules).
5. In the event that legal entities, individual entrepreneurs, on their own initiative, do not provide information and documents necessary to exclude information about an object from the state register and are at the disposal of federal executive authorities, government authorities of the constituent entities of the Russian Federation, local governments and subordinate government bodies or local self-government bodies of organizations, a territorial body of the Federal Service for Supervision of Natural Resources, an executive authority of a constituent entity of the Russian Federation independently request such information and documents using a unified system of interdepartmental electronic interaction and regional systems of interdepartmental electronic interaction connected to it.
6. It is forbidden to demand from a legal entity, an individual entrepreneur when removing an object from the state register:
a) submission of information and documents not provided for by regulatory legal acts regulating relations arising in connection with state registration, updating accounting information about an object, deregistration of an object;
b) submission of information and documents that, in accordance with the regulatory legal acts of the Russian Federation, the regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts, are at the disposal of state bodies providing public services, other state bodies, local governments and (or) subordinate to state bodies and bodies of local self-government of organizations participating in the provision of state or municipal services, with the exception of the documents specified in Part 6 of Article 7 of the Federal Law "On the organization of the provision of state and municipal services".
7. Upon receipt of information and documents on the need to remove the NVOS object from state accounting in electronic form using the FSIS "Unified Portal of State and Municipal Services (Functions)" through the "Personal Account" located at https://lk.fsrpn. ru or the Nature User Module published on the official website of Rosprirodnadzor on the Internet, a certificate of removal of the NVOS object from the state register is generated and sent to a legal entity or individual entrepreneur in electronic form.
8. Upon receipt of information and documents on the need to remove the NVOS object from the state register by mail with a list of attachments and a receipt receipt, a certificate of deletion of the NVOS object from the state register is sent to a legal entity or individual entrepreneur by mail with a list of attachments and a receipt notification.
9. In the event of a corresponding request from a legal entity or an individual entrepreneur that has submitted documents on the need to remove the object of the NVOS from the state register, to provide a certificate of removal of the object of the NVOS from the state register by mail, the authorized body sends the requested certificate to the legal entity or individual entrepreneur free of charge by mail with a description of the attachment and a notification of receipt.
Appendix 4. Form. Certificate of deregistration of an object that has a negative impact on the environment
Appendix 4
(the form)
CERTIFICATE
on deregistration of an object that has a negative impact on the environment
This certificate in accordance with the provisions of the Federal Law of 01.10.2002 N 7-FZ "On Environmental Protection" issued |
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(name of the legal entity/last name, first name, patronymic (if any) for an individual entrepreneur, indicated in full) |
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and confirms the deregistration of an object that has a negative impact on the environment, |
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(name of the object that has a negative impact on the environment) |
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object location | ||||||||||||||||||||||||
(location address, area code in accordance with the all-Russian classifier of territories of municipalities, coordinates of the corner points of the object) |
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code of the object that has a negative impact on the environment, |
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(the object code is indicated in accordance with the Procedure for the formation of codes for objects that have a negative impact on the environment and their assignment to the corresponding objects, approved by order of the Ministry of Natural Resources of Russia dated December 23, 2015 N 553) |
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(the category is assigned in accordance with the criteria approved by the Decree of the Government of the Russian Federation of September 28, 2015 N 1029) |
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included in the federal state register of objects that have a negative impact on the environment, |
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in connection with the termination of activities at the facility that has a negative impact on |
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environment by: | ||||||||||||||||||||||||
(conservation or liquidation of an object that has a negative impact on the environment) |
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Grounds for deregistration of an object that has a negative impact |
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on the environment: | ||||||||||||||||||||||||
(information about the details of the application of a legal entity, an individual entrepreneur on the termination of activities at an object that has a negative impact on the environment, and the details of the act on the conservation or liquidation of an object that has a negative impact on the environment, in accordance with paragraphs 11 and 12 of Article 69.2 of the Federal Law dated 10.01.2002 N 7-FZ "On environmental protection") |
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The certificate is used in all cases provided for by law and is subject to replacement in case of changes in the information given in it, as well as in case of damage, loss. |
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(position, electronic signature, full name of the responsible person of the territorial body of the Federal Service for Supervision in the Sphere of Natural Resources) |
Electronic text of the document
prepared by Kodeks JSC and verified against:
mailing list
NVOS is one or more objects with a single purpose, technologically and physically connected with each other and located on one or more land plots. If there is a harmful effect on the environment, such production is put on state records. To do this, find out the procedure for filing an application and obtaining a certificate, which objects need to be registered, and for which it is not necessary.
Application for setting up an object that has a negative impact
Please read the application form carefully. An example of filling out a document is highlighted in blue.
Enter your data by analogy with it. Pay attention to the yellow marker in the form.
To view the pictures in full size, click on them with the mouse:
Application for setting up an object, page 1
Application for setting up an object, page 2
Application for setting up an object, page 3
If you want to figure out how to correctly fill out an application for state registration of an object providing NVOS, read this instruction. The document is created through the User Module so that in the future it will be possible to send it to Rosprirodnadzor.
To view the pictures, click on the first image with the mouse and scroll either with its help or with the index arrows on the keyboard:
Registration of objects of NVOS, page 1 Registration of objects of NVOS, page 2 Registration of objects of NVOS, page 3 Registration of objects of NVOS, page 4
Registration of objects of NVOS, page 5 Registration of objects of NVOS, page 6 Registration of objects of NVOS, page 7 Registration of objects of NVOS, page 8
More about NVOS
Business entities are required to submit an application for state registration of an object that has a negative impact on nature.
According to the degree of detrimental impact on the environment and human health, objects are divided into categories from I to IV.
Class I has the least impact on nature, and class IV is the most dangerous. The classification was approved by Government Decree No. 1029 dated September 29, 2015.
If the object does not fall under any of these categories, then such productions are not put on state records.
In which register the object will be entered - federal or regional, the head of the enterprise decides, following the Government Decree No. 903 of 08.25.2015.
If an enterprise has several characteristics according to NIS, then it is evaluated according to the most significant factor.
According to the assigned category, the following criteria are determined:
- norms of the maximum permissible force of impact on the environment. The enterprise should draw up a list of measures to protect nature and improve the efficiency of environmental work;
- the amount of payment for NVOS;
- economic entities are charged with the development and approval of a list of works on production control over the environment;
- entities performing their activities at facilities that belong to the first category of NEOS are required to use the most advanced technologies to protect the environment.
After the NVOS object is put on the state register, a schedule of state inspections of enterprises is established.
The frequency of visits varies depending on the risk category defined for the facility:
- moderate risk - 1 time in 5 years;
- average risk level - 1 time in 4 years;
- significant risk - 1 time in 3 years;
- high risk - 1 time in 2 years;
- extremely high risk - annually.
As for state supervision enterprises, which are classified as insignificant risk, no inspections are carried out here.
Watch the video: Nature user module, application. Part 1
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State registration of objects that have a negative impact
All enterprises in Russia, one way or another affecting the environment, must put them on the state register of objects that have a negative impact on the environment.
This must be done in pursuance of the resolution “On Amendments to the federal law“On Environmental Protection” No. 219-FZ of July 21, 2014. The Decree set a two-year period for implementation.
However, during this period, many questions and problems arose. The algorithm for submitting applications was unclear and it is not clear whether this is necessary at all. Therefore, the Government issued several clarifications and additions.
Registration of NVOS objects does not imply this in relation to the individual entrepreneurs or legal entities, but only to the objects they operate.
The very fact of the existence of production that negatively affects nature obliges the user of natural resources to solve the problem of registering objects that provide NVOS for state registration.
Responsibilities for maintaining the state federal list of objects providing NVOS are assigned to Rosprirodnadzor.
Such facilities are subject to state environmental control and submit applications to federal territorial bodies Rosprirodnadzor.
Users of nature that do not harm nature (offices and shops) are subject to regional environmental control. Applications for registration are sent to the executive authorities of the constituent entities of the Russian Federation.
An application for registration of facilities that provide NVOS for state registration must be submitted within six months from the date of putting the production facility into operation.
The body responsible for the registration of objects considers applications no later than 10 days after their receipt. After that, he issues the appropriate document-certificate.
Send an application for the statement of the NVOS object for state registration of objects in electronic form or in person. It is possible to send documents by registered mail by mail with a list of sent papers.
Users of natural resources are obliged to report in a timely manner about changes in the work or the name of the objects that provide NWOS. This is done to update the available data.
Information is submitted no later than 30 days after the state registration of the changes.
Article 8.46 of the Code of Administrative Offenses establishes a fine in the amount of 30,000-100,000 rubles for failure to complete the task of registering objects that provide NVOS for state registration.
In fact, the punishment occurs for not submitting the application on time.
Watch the video: Nature user module, application. Part 2
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Subjects not subject to state registration of objects of negative impact
An entity does not have an adverse impact if it:
- Produces only household waste.
- It has no stationary sources of emission.
- It affects the environment only by generating, accumulating and transporting waste.
- It does not contain signs that allow it to be attributed to one of the four categories.
NVOS objects are registered at the location where applications are submitted.
Objects under construction are not registered. This is done only after commissioning. Entering false data is punishable by a fine.
If minor random errors were made, then it is possible to correct them. Documents should be checked carefully before sending.
Personal account of the nature user for registration of the NVOS object
When registering NVOS objects with Rosprirodnadzor, you can use one of three options:
- Across Personal Area nature user for registration of the NVOS object.
- Through a special nature user module.
- With the help of third party resources.
To work in the online office, you need:
- confirm your account in the ESIA on the website of the State Services ( http://esia.gosuslugi.ru);
- receive an electronic signature in a special Certification Center registered with the Ministry of Communications.
The nature user module is available to absolutely everyone in widespread software that is easy to download from the Rosprirodnadzor website http://rpn.gov.ru/otchetnost.
You can use a third party software if used open format XML located at http://rpn.gov.ru/node/27639. The file is called "Companies with a corporate environmental accounting system."
If you, as an individual or legal entity, conduct business activities and have objects that have a negative environmental impact (NEI) on the balance sheet of your enterprise, then before January 1, 2017, you need to take care of something. The fact is that, according to the order of the Ministry of Natural Resources and Ecology of January 1, 2015, all objects that provide NVOS must be registered with the state within two years.
In order to do this, you need to correctly fill out and submit an application to the authorized executive body. Of course, this is a rather big headache for someone who does this. In this article, we will consider in detail the instructions for filling out an application for setting up an object that provides NVOS. First, let's look at the basic concepts.
The object that renders the NEOS. What's this?
An object that has a negative impact on the environment is “a capital construction object and / or another object, as well as their combination, united by a single purpose and / or inextricably linked physically or technologically and located within one or more land plots” (Article 1 Federal Law No. 7)
This means that several separate buildings can be designed as one object, provided that they serve the same purpose. They don't have to be in the same area. Example: different shops of one enterprise. At the same time, if there is also an office building on the site, in addition to workshops, then it can either be registered as an independent object, or not registered if it does not meet the criteria of the NVOS.
What is meant by negative environmental impact? According to Federal Law No. 7, Article 16, there are several types of NVOS:
- Air emissions of pollutants
- Discharge of pollutants and microorganisms into ground or The groundwater, as well as watershed areas
- Disposal of production and consumption waste
- Subsoil and soil pollution
- Other types of physical impacts on the environment: noise, thermal pollution, electromagnetic radiation, and so on
- Other types of negative environmental impact
With regard to the last four points, the State has not yet decided how to define such pollution and how to charge for it. For other types of NVOS, there are standards according to which payment is calculated depending on the volume of pollution.
Here's what it looks like in practice. You own a car wash. Your car wash has a stationary source of pollution - you use water for production needs and dump it along with other chemicals. This means that in any case, you will have to register a car wash as an object that provides NVOS. If the volume of discharged substances is more than 10 tons per year, you will pay for the NVOS according to the standard.
In 2014, the state revised the main law of the Federal Law No. 7 "On Environmental Protection". One of the main innovations: now all objects of the NVOS are divided into 4 categories.
- Objects that have a significant negative impact. There are only about 500 such facilities across the country. These include enterprises that emit substances of the first and second hazard classes, that is, substances that pose the greatest threat to public health and the environment. Usually they are engaged in the metallurgical and chemical industries, mining and processing of minerals, energy production, waste disposal and disposal, and so on.
- Objects that have a moderate NVOS. Objects of category II submit a declaration on the impact on the environment as a reporting. In fact, the second category includes facilities engaged in the same activities as in the first, but with lower emissions: oil production and processing, production of coke and oil products, production of paper, cardboard, pulp, food, and others. Separately allocated objects of transport infrastructure: large river and sea ports, airports, railway stations. They also belong to category II.
- Objects that have an insignificant NVOS. Category III includes objects that have a stationary source of pollution. The volume of emissions into the atmosphere exceeds 10 tons per year, there are no emissions of chemicals of the 1st and 2nd hazard classes. If an enterprise uses water for industrial needs, then category III is also assigned to it. Household needs are not considered. Objects of categories I, II and III must have an industrial environmental control (PEC) program at the enterprise, that is, keep a strict record of all discharges and emissions and provide reports.
- Objects that provide a minimum NVOS. These include schools, hospitals, offices. Such facilities may have a stationary source of pollution, but the volume of emissions should not exceed 10 tons per year. Water is used only for domestic needs and is discharged into the city sewer. Objects of category IV do not pay for NVOS and are exempt from all scheduled inspections.
Summarize. In order to determine which category your company belongs to, you need to consider a few points:
- Substances of the 1st and 2nd hazard classes. If you emit such substances into the atmosphere, your object is automatically assigned to Category I or II. Further, it all depends on the volume.
- Water for industrial needs. If your company discharges wastewater generated during the production process, and not only as household waste, then it belongs to category III.
- Stationary source of emissions. No more than 10 tons per year. Provided that your facility meets this requirement, and does not use water in production, it will be classified as Category IV. All you have to do is keep track of your emissions to provide accurate numbers.
Instructions for filling out an application for registration of objects providing NVOS
Having a clear understanding of the basic concepts relating to the registration of NVOS objects, filling out an application is not so difficult. If you do not fill out an application electronically on the public services website, then you can easily download current form online applications. After you register your facility, it will be included in the Federal Register of Objects that have a negative impact on the environment. This registry will contain exactly the information about your object that you specify in the application.
At the very beginning are indicated general information: name, legal form and address of the location (for a legal entity) or place of residence (for individual). The date of state registration of an individual entrepreneur, the taxpayer identification number and the code of the reason for registration with the tax authorities are also indicated.
Then the information that is indicated in the application is divided into four sections.
- Information about the object. In this section you need to specify:
- The address of the object and its geographical coordinates of the four corner points. Usually they are indicated in the cadastral passport, they can also be easily found, for example, using Google maps. Also, along with the name, the code according to the All-Russian classifier of territories of municipalities is indicated.
- Type of activity, volume of goods produced, services rendered and codes according to the All-Russian classifier of types of economic activity.
- Information for objects of category I
- Information about the permits in the field of environmental protection. Here are the details of the documents allowing to have an impact on the environment.
- Information about the measures taken to ensure environmental protection. The facility manager must confirm that the facility has an operational environmental control program in place. You can specify the date of approval of the PEC. The following information is provided below.
- Information about measures to reduce harmful emissions. It is necessary to indicate what activities are being carried out and whether they are agreed with the regional control bodies.
- Information about the technical means for the neutralization of harmful chemicals. Name, specifications, efficiency.
- Information about the technical means for cleaning the discharges of pollutants. Also, the name, characteristics, efficiency.
- Information about technologies for the safe disposal of waste of hazard classes 1-5 (if such waste exists). It is also necessary to describe how the monitoring of the state of the environment at the waste disposal sites is carried out.
Information about the impact of the object on the environment. In this section, you need to indicate which stationary sources of pollutant emissions into the atmosphere are present at your facility. For each stationary source, the volume or mass of emissions is indicated.
Further - information about the sources of wastewater discharge according to the same scheme: source and discharge volumes per year. Information on the disposal of production waste for each facility is also indicated. This information includes types of waste, their mass, coordinates of the waste disposal site and the number of the waste disposal facility in the state register (if any).
All this information relates to the three main types of environmental pollution, for which NVOS are currently recorded.
Changes in the environmental legislation oblige users of natural resources to put on state records objects that provide Negative influence on the environment by submitting an appropriate application. Who should submit such applications and is there an approved form? What happens if an application is submitted by the due date? Answers these and other questions that concern organizations and entrepreneurs M.S. Mukhin, President of LLC Center for Tax Expertise and Audit (St. Petersburg).
Since 01.01.2016, a new obligation of users of natural resources has been introduced into the legislation - to send information to state environmental oversight bodies about objects that have a negative impact on the environment for the purpose of their state accounting (Articles 69 and 69.2 of the Federal Law of 01.10.2002 No. environmental protection”, hereinafter referred to as Law No. 7-FZ). At the same time, it is impossible not to pay tribute to the ingenuity of the legislators, who offered the users of natural resources a combination of “carrot and stick”.
The obligation to register an object and the consequences of its non-fulfillment
We emphasize that we are talking about registering not the organizations and individual entrepreneurs themselves, but the objects they use that have a negative impact on the environment. The provisions of Article 69.2 of Law No. 7-FZ establish:
a) the obligation of users of natural resources to submit applications for registration of objects with the authorized federal executive body or the executive body of a constituent entity of the Russian Federation (clause 1).
It is significant that almost all comments on this issue indicate the need to submit applications to Rosprirodnadzor. Indeed, paragraph 5.5 (10) of the Regulations on the Federal Service for Supervision in the Sphere of Natural Resources, approved. Decree of the Government of the Russian Federation of July 30, 2004 No. 400 entrusted this department with the function of maintaining the federal state register of objects that have a negative impact on the environment and are subject to federal state environmental supervision. The last, extremely important circumstance is often overlooked.
Meanwhile, the criteria established by Decree of the Government of the Russian Federation dated August 28, 2015 No. 903 “On approval of criteria for determining objects subject to federal state environmental supervision” make it possible to attribute a very limited number of such objects to such objects.
The vast majority of objects of negative impact belonging to "harmless" nature users (offices, shops, etc.) are subject to regional environmental supervision. Accordingly, applications for registration of objects should be sent to the executive authorities of the constituent entities of the Russian Federation.
We emphasize that the obligation of the nature user to apply for state registration of an object that has a negative impact on the environment is due to the very fact of the existence of such an object and does not depend on whether the nature user is obliged to pay a fee for the negative impact on the environment.
b) the deadline for filing an application for putting objects on record (within six months from the date of the start of operation of the object) (clause 2).
In addition to establishing the specified period, the legislator also determined the general period for registering objects of negative impact that were used at the time the amendments to Law No. 7-FZ in question came into force.
This deadline is set by paragraph 3 of Article 11 of Federal Law No. 219-FZ dated July 21, 2014 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation”. It is two years from the date of entry into force of the said law (01/01/2015). Detailed commentary of 1C experts.
Let us disagree with Rosprirodnadzor and the authors of numerous comments stating that the objects of negative impact should be registered no later than 12/31/2016 (Rosprirodnadzor letter dated 04/28/2016 No. AS-03-04-36/7884). A term calculated in years expires on the corresponding month and date. last year term. In this case, if the last day of the term falls on a non-working day, the expiration date of the term is the next working day following it (clause 1, article 191 and article 193 of the Civil Code of the Russian Federation). That is, in this case, the period for registering an object expires on 01/09/2017. However, it should be borne in mind that registration is preceded by the submission of an appropriate application, for consideration of which a deadline has also been set (see below).
c) the procedure for approving the application form for registration (clause 3).
The authority to approve the application form has been granted to the authorized representative of the Government of the Russian Federation federal body executive power. Such a body is the Ministry of Natural Resources and Ecology of the Russian Federation (Ministry of Natural Resources of Russia), which has already adopted the relevant regulatory act - Order No. 554 dated 12/23/2015. RF dated June 23, 2016 No. 572).
The enactment of a regulatory act that approved the application form for registering an object created the basis for the practical implementation of the provisions of Article 69.2 of Law No. 7-FZ, giving users of natural resources the opportunity to submit applications to authorized government bodies. In this regard, the proposal voiced by Rosprirodnadzor in a letter dated April 28, 2016 No. AC-03-04-36/7884 to postpone the accounting deadline to December 31, 2017 with the corresponding amendments to the current legislation, most likely, has lost its relevance.
d) deadline for the execution of the application (registration of the object) (clause 4).
The authorized body is obliged to register the object and issue an appropriate certificate within 10 days from the date of filing the application.
Correlating the term for consideration of the application with the term for fulfilling the obligation to register objects used as of the date of entry into force of Article 69.2 of Law No. 7-FZ, we can conclude that the application must be received by the authorized body no later than December 30, 2016.
e) the obligation of users of natural resources to provide information necessary to update the available information (clause 6) and the deadline for fulfilling this obligation (clause 7).
Users of natural resources are obliged to submit such information no later than 30 days from the date of state registration of the relevant changes.
This obligation, not being remarkable in itself, poses a very intractable task for the participants in the relations under consideration:
Who is required to apply: the owner of the facility or its tenant?
Unfortunately, neither Law No. 7-FZ nor by-laws provide a direct answer to this question. According to paragraph 1 of Article 69 of this law, facilities that have a negative impact on the environment are subject to state registration by legal entities and individual entrepreneurs engaged in economic and (or) other activities at these facilities. It is absolutely obvious that in the context of this norm, we are talking about the exercise of the right to use the object, which allows us to consider the user of the object (tenant) as an obligated person.
This conclusion, it would seem, is confirmed by the provisions of paragraph 6 of Article 69 of Law No. 7-FZ, in which the need to update information is associated with the replacement of a legal entity or individual entrepreneur engaged in economic and (or) other activities at the facility. As you can see, there is no question of changing the owner of the object.
However, paragraph 7 of Article 69.2 of Law No. 7-FZ refers to the submission of information within thirty days from the date of state registration of the changes specified in paragraphs two and three of paragraph 6 of this article. Thus, the legislator associates the need to update the available information not simply with the “replacement” (the term is rather doubtful in itself) of the nature user using the object, but with the replacement, which involves state registration of this fact.
In accordance with paragraph 2 of Article 651 of the Civil Code of the Russian Federation, state registration of a lease agreement for a building or structure is mandatory only if such an agreement is concluded for a period of at least a year. As explained by the Presidium of the Supreme Arbitration Court of the Russian Federation in an information letter dated June 1, 2000 No. 53, this rule applies to lease agreements for non-residential premises.
Therefore, change of tenant non-residential premises(in particular, an office in a business center) does not entail the obligation to update information about an object previously registered. Accordingly, the mere registration of an object by a tenant using this object on the basis of a short-term lease agreement (up to one year) is meaningless.
Not claiming to absolute truth, let's assume that the obligation to file an application for "environmental accounting" of an object used on the basis of a lease agreement rests with:
- lessor (if the lease agreement is not subject to state registration);
- tenant (if the lease is subject to state registration)
Responsibility for failure to fulfill the obligation to timely file an application for registration of an object that has a negative impact on the environment, as well as information for updating accounting information, is established by Article 8.46 of the Code of Administrative Offenses of the Russian Federation. For organizations and individual entrepreneurs, the fine ranges from 30 to 100 thousand rubles.
It should be emphasized that liability is established not for failure to fulfill the obligation to register an object, but for failure to file the corresponding application on time. That is, it is punishable if the obligated person fails to perform the initial actions, regardless of their result.
Economic incentives for "environmental accounting"
As noted above, the legislator managed to combine the administrative coercion of users of natural resources to register objects with economic incentives for them to fulfill this obligation. This has found regulatory formalization in paragraph 1 of Article 16.1 of Law No. 7-FZ, which entered into force on 01/01/2016. According to this norm, legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at category IV facilities are not subjects of payment for negative environmental impact.
Perhaps, for the first time in the domestic legislation, it is so clearly stated that there is no fiscal interest in the field of nature management for persons who do not have any significant impact on the environment.
This approach seems to be absolutely correct - both from the point of view of creating a favorable business environment, and from the point of view of focusing the efforts of regulatory authorities on real, not nominal pollutants. It is also appropriate to recognize the legislator's refusal to use such a dubious criterion as "small and medium-sized businesses", which leaves "overboard" nature users representing the non-profit sphere (schools, medical and social institutions, authorities and administrations, public and religious organizations) .
How successful is the criterion for exemption from fees chosen by the legislator, based on the categorization of objects of negative impact? Only time will give an answer to this question. Now it is only obvious that a very significant interest is shown to these categories of objects on the part of nature users.
Categories of objects of negative impact are described in Article 4.2 of Law No. 7-FZ, and the criteria for classifying an object as one or another category are described in Decree of the Government of the Russian Federation No. 1029 dated September 28, 2015.
The assignment of an object that has a negative impact on the environment of the corresponding category is carried out when it is registered. The category of an object can be changed when updating accounting information about an object that has a negative impact on the environment.
Category IV objects include objects that have a minimal negative impact on the environment (clause 1, article 4.2 of Law No. 7-FZ). Most experts believe (and this point of view seems to be absolutely correct) that the so-called "harmless nature users" will be referred to such objects.
It is gratifying that Rosprirodnadzor, in a letter dated September 29, 2016 No. AA-03-04-32 / 20054, also focused on the fact that “it seems appropriate to classify such objects (office premises, schools, kindergartens, etc.) to category IV objects of NVOS".
The registration of an object and the assignment of a particular category to it is formalized by an appropriate certificate. Standard form of the certificate was brought by the letter of Rosprirodnadzor dated 01.09.2016 No. 176-03-00-36/17836.
Summarizing the foregoing, we draw the following conclusion. The legislator not only imposed a new obligation on users of natural resources, but did extremely important step, relieving those whose activities do not cause any significant harm to the environment, from the calculation and payment of fees for the negative impact on the environment, the submission of relevant declarations.
Despite all the shortcomings of the “environmental accounting” procedure, its result should be a significant reduction in administrative pressure not only on business, but also on the non-profit sector.
Editorial
The program "1C: Accounting 8" version 3.0 supports the possibility of generating an Application for registration of objects that have a negative impact on the environment in the form approved. by order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554. It is available in the workplace "1C-Reporting" - the "Notifications" tab.
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