INNOVATIONS REGARDING PAYMENTS FOR NEGATIVE IMPACT ON THE ENVIRONMENT

 

INNOVATIONS REGARDING PAYMENTS FOR NEGATIVE IMPACT ON THE ENVIRONMENT

The calculation of quarterly payments for negative environmental impact is required to be carried out in accordance with the new procedure (Federal Law of December 27, 2019, No. 450-FZ). From 2020, payers have the right to choose one of the following methods:

§  1/4 of the amount of payment for negative impact on the environment for the previous year, taking into account the adjustment;

§  1/4 of the payment for negative impact on the environment, if it was calculated on the basis of the volume or mass of emissions and discharges within the standards, limits for waste disposal, as well as from temporarily permitted levels of emissions and discharges;

§  product of the payment base, determined on the basis of environmental monitoring data in the previous quarter, and the rate taking into account the coefficients.

Previously, all payers calculated quarterly payments in the same way, based on 1/4 of the payment for the previous year.

INNOVATIONS IN TERMS OF INTERACTION BETWEEN THE TAXPAYER AND THE EMPLOYEES OF THE IFTS

From April 1, 2020:

§  employees of the IFTS were granted the right to inform taxpayers, payers of fees, payers of insurance premiums, tax agents about the presence of arrears and/or arrears in fines, fines, interest through SMS messages and/or e-mail and/or in other ways that do not contradict the legislation of the Russian Federation (Federal Law of September 29, 2019, No. 325-FZ);

§  a minimum amount of arrears, penalties, and fines was established for making a decision on their collection (Federal Law No. 325-FZ of September 29, 2019, supplemented clause 3 of article 46 of the Tax Code of the Russian Federation with paragraphs 2, 3, 4);

§  The website of the Federal Walsall Accountants will contain additional information about taxpayers, in particular, information on decisions made by tax authorities, on the application of methods to ensure the fulfillment of the obligation to pay taxes, fees, insurance premiums, etc. will become available ( Federal Law of 29.09.2019 No. 325- FZ );

§  pledge of property in tax relations may arise not only on the basis of an agreement between the tax authority and the pledger (Federal Law No. 325-FZ of 29.09.2019 );

§  there will be more alternatives to the seizure of property, in particular, it will be possible to replace it not only with a pledge but also with a bank guarantee or a surety of a third party (Federal Law No. 325-FZ of 29.09.2019 ).

From October 1, 2020, the type of tax is unimportant when offsetting overpayment. Excessive federal tax overpayments are allowed for offset, for example, in a regional or local tax. A similar procedure is established for penalties and fines (clause 14 of article 78 of the Tax Code of the Russian Federation). The provisions governing the rule according to which overpaid or levied federal, regional and local taxes and fees are credited will become invalid (Federal Law No. 325-FZ dated 29.09.2019).