Environmental fees are payable in Russia for negative impact on the ambient air, water resources or waste disposal.
Small and medium enterprises (SMEs) must calculate and pay the environmental fee for 2016 before 1 March 2017.
Payers that are not SMEs should note when they pay their monthly advance fees, that one fourth of the fee paid for the previous year must be paid subject to certain budget classification codes (KBK), and when determining the amount of fees, the actually paid (not charged) fees for quarter I-IV of 2015 are to be taken into consideration.
All fee payers must pay their environmental fees before 1 March of the year following the reporting year.
Fee payers must submit their environmental fee declarations before 10 March 2017.
If an organization disposes of wastes at a waste disposal site, and these wastes do not have any negative impact on the environment, this organization is not required to pay any environmental fee for the disposal of such wastes.