environmental legislation news · category of goods • for packaging of finished goods and goods...

Environmental legislation news

April 2019

2Environmental legislation news© 2019 Deloitte Consulting LLC

Table of contents

Foreword

Extended producer responsibility

Analysis of court practice

Other legislative news

Deloitte periodicals

Contacts

Production and consumer waste regulations

Non-tax payments

Introduction 4

Non-tax payments 5

Non-compliance with EPR requirements may be penalised 9

Extended producer responsibility 8

Ministry of Natural Resources has developed guidelines for calculating environmental duty rates and waste recycling targets 9

Rosprirodnadzor has approved a new form for environmental duty calculation 9

The Ministry of Natural Resources has clarified the requirements for EPR reporting for 2018 9

Ministry of Natural Resources has clarified the rules for payment of environmental duty in 2019 10

Rosprirodnadzor has released a draft order “On approval of consumer waste recycling report form” 10

The Ministry of Natural Resources: legal entities may sort waste themselves before having it recycled by third parties or sign an agreement with a regional MSW operator 12

Production and consumer waste regulations 11

Government has finalised the rules for establishing regional environmental operators 12

Hazard Classes I and II waste will be mapped by end of 2019 12

MSW operators will be exempted from VAT 12

The Ministry of Natural Resources has released answers to MSW hotline FAQ 12

The Russian State Duma will consider tax preferences for regional MSW operators and defence enterprises 13

The President has approved establishment of a federal environmental operator 13

A bill adding certain non-tax payments to the Russian Tax Code has been released 6


Table of contents

Analysis of court practice 14

Lack of contract details and recycling reports 15

Non-payment of environmental duty on packaging 15

Failure to confirm recycling of goods (packaging) 15

Discrepancies between data in Form 2-TP (waste) and recycling reports 15

Form of report on recycling, where resulting products do not qualify as consumable goods 15

Other legislative news 16

Issue of comprehensive environmental permits has been formalised 17

A form of comprehensive environmental permit for operators of Category I facilities approved 17

Form of the impact declaration has been approved 17

Pollution charge rate for low-hazard MSW has been approved 17

The Ministry of Natural Resources has released guidelines for completing reports on industrial environmental control 17

Rosprirodnadzor: pollution charges for 2019 must be calculated based on rates set for 2018 multiplied by 1.04 17

The Ministry of Natural Resources has clarified pollution charges for construction-in-progress 17

A list of grounds for extraordinary environmental audits may be extended 17

Ministry of Natural Resources has released guidelines for completing industrial environmental control reports, including in the form of an electronic document signed with advanced electronic signature 18

A bill establishing emission quotas has been developed 18

Rosprirodnadzor clarified certain aspects of establishing allowable pollutant emissions/ discharges, improvement of environmental efficiency and the environmental action plan 18

Deloitte periodicals 19

Contacts 20

Foreword





Contacts


Non-tax payments


An updated bill that adds the environmental tax, recycling duty, road toll, mobile network and hotel taxes to the list of federal taxes was released on 2 April 2019.

The bill enables independent recycling of waste, thus encouraging businesses to develop waste management practices. Yet, the problem of allocating the earmarked funds has not been addressed. Previously, recycling fees were collected in separate accounts and used specifically for environmental projects. After their inclusion in the Tax Code, they will become a part of the general budget. The updated version of the bill contains a number of material amendments, not addressing, however, some important disputable issues and shortcomings.

Q1 2019 has seen changes in the environmental duty calculation mechanism and reporting requirements for 2018 as part of the EPR agenda.

Also, several legislative initiatives changing the format of the consumer waste recycling report and administrative sanctions for the violation of ERP requirements were launched.

Important changes were introduced to the regulation of municipal solid waste (MSW).

Tatiana Kofanova

Director, Tax & Legal

[email protected]

Foreword

Foreword





Contacts


Non-tax payments

mailto:[email protected]


Non-tax payments

Foreword





Contacts


Non-tax payments


A bill adding certain non-tax payments to the Russian Tax Code has been released

The bill proposes supplementing the Russian Tax Code with Chapter 25.6 ‘Recycling Duty’, which is to replace the now applicable environmental and recycling duties.

The recycling duty will be paid by legal entities and individuals (individual entrepreneurs) that

• produce or import goods/ packaging subject to end-of-life recycling

• produce or import wheeled vehicles (chassis) and (or) trailers or self-propelled vehicles and (or) trailers (“vehicles”)

• purchase vehicles in Russia from persons that do not pay the recycling duty on such vehicles.

Items subject to the recycling duty:

• goods and/or packaging that are sold in Russia and are subject to end-of-life recycling as per the Government’s classification

• packaging of goods used as raw materials, components or semi-finished goods in the production of other goods that is sold in Russia and is categorised in line with the Government’s classification

• vehicles imported or produced in Russia as per the list established by the Russian Tax Code.

Recycling fee rates will be established:

• per each group of goods and/or packaging subject to end-of-life recycling

• per vehicle category.

The duty is calculated in accordance with the following rules:

• for goods: by multiplying the total of the goods subject to the recycling duty and sold in Russia in the respective year by the statutory recycling rate set for the year, in relative units, less the applicable deduction, and multiplied by the fee rate set for the particular category of goods

• for packaging of finished goods and goods used as raw materials, components

or semi-finished goods for production of other goods: by multiplying the total of the qualifying packaging sold in Russia for the year by the statutory recycling rate set for the year, in relative unit, less the applicable deduction, and multiplied by the duty rate set for the particular packaging category

• for vehicles: by multiplying the applicable duty rate by the fee calculation coefficient set for the respective type and category of vehicles.

Duty payment deadlines:

• with respect to goods and/or packaging, the duty is payable by 15 April of the year following the year, for which the fee was assessed

• for vehicles and/or trailers, the duty is payable prior to sale in Russia.

Foreword





Contacts


Non-tax payments


Deductible for recycling fee purposes are:

1) the total of consumer waste, self-recycled by the duty payor at the waste disposal facilities it owns or operates

2) the total of consumer waste, the recycling of which is outsourced to a regional or MSW operator, individual entrepreneur or other waste management operators (non-MSW)

3) the total of consumer waste, recycled under a consumer waste recycling agreement between the fee payor and the association of producers and importers of goods (“the Association”).

The annual deduction may not exceed the total of qualifying goods (packaging) sold in Russia for the respective year, multiplied by the statutory recycling rate set for such year.

Fee payment:

• The duty for goods and packaging is paid where the payor is registered, by the 15th of April of the year following the duty accrual year and is accompanied by the filing of a respective calculation report.

• The duty for vehicles is paid where the payor is registered, by the 15th of a month following the vehicle production month and is accompanied by the filing of a respective calculation report.

• For imported vehicles, the duty is paid prior to customs clearance.

• The duty for vehicles bought from persons exempt from the fee is paid prior to vehicle registration and is accompanied by the filing of a respective calculation report with the local tax authorities.

• Fee payors, recognised by the Ministry of Industry and Trade as the largest vehicle manufacturers must pay the

duty within 45 calendar days following the quarter, in which the duty was calculated.

The duty for the third quarter is paid by such manufacturers within 90 calendar days following the respective quarter.

Tax audits and penalties

The bill enables engaging Rosprirodnadzor in desk and field tax audits.

All desk and field tax audit procedures will also apply to the environmental tax and the recycling duty audits.

Penalties for non-payment/underpayment will be charged at 10 percent of the outstanding environmental tax/recycling duty amount. The new rules will apply from 1 January 2020 through 31 December 2029.

Foreword





Contacts


Non-tax payments



Foreword





Contacts


Non-tax payments


Non-compliance with EPR requirements may be penalised

A bill introducing administrative sanctions for non-compliance was submitted to the Russian State Duma.

Penalties may be charged for late reporting, understatement or misrepresentation of data on the fulfillment of statutory recycling rates and on imported recyclable goods (packaging) for the previous calendar year.

For legal entities, the penalties may reach twice the recycling duty per each category of goods and packaging payable by non-compliant companies that outsource waste recycling, with respect to goods and packaging, for which the statutory recycling rates were not met, but not less than RUB 250,000, or a suspension of operations for up to 90 days.

Penalties may also be introduced for late payment of the environmental duty per each category of goods and packaging payable by the producers or importers that opt for waste recycling outsourcing.

These penalties may reach three times the duty rate per each category of goods and packaging payable for such importers or producers, but no less than RUB 500,000, or a suspension of operations for up to 90 days.

Ministry of Natural Resources has developed guidelines for calculating environmental duty rates and waste recycling targets

The new guidelines are expected to enable forecasting the EPR mid-and long-term impact on the economy of primary processors, manufacturers of finished products, and waste disposal facilities.

Rosprirodnadzor has approved a new form for environmental duty calculation

Order No. 70 of 1 March 2019 introduced amendments to Order No. 488 of 22 August 2016 “On approval of the environmental duty calculation form”, changing the form completion rules. In the new form, the environmental duty for goods and packaging is calculated separately. The new form also provides for separate duty calculation for recycled packaging.

The stakeholders are currently awaiting the regulatory clarifications of the legal status of this order.

The Ministry of Natural Resources has clarified the requirements for EPR reporting for 2018

In accordance with Government Resolution No. 1417 of 24 December 2015 (as amended) “On approval of Regulation on declaration of recyclable finished goods and packaging imported into the Russian Federation” (“Regulation No. 1417”), only the goods and packaging that were imported and sold in Russia in the past calendar year and are subject to mandatory declaration by producers (importers) must be reported in the Declaration of goods and packaging imported into Russia (“the Declaration”).

“In 2019, in their statutory reports for 2018, including the Declaration, reports on meeting consumer waste recycling targets (“the Reports”), and environmental duty calculations, producers (importers) must indicate the quantity of goods imported into Russia in 2017, using the statutory recycling targets for 2018 set by Russian Government Resolution No. 2971-r of 28 December 2017.

The clarifications are published on the website of the Ministry of Natural Resources.

The Declaration for 2018 filed in 2019 must set forth the quantity of goods and packaging imported and sold in Russia in 2018.

Foreword





Contacts


Non-tax payments


The Reports for 2018 filed in 2019 must be prepared with reference to the quantity of goods imported and sold in Russia in 2017 and recycling targets set for 2018 by Government Resolution No. 2971-r of 28 December 2017.

The environmental duty calculations for 2018 reported in 2019 are made with reference to the quantity of goods and packaging imported and sold in Russia in 2017 using the recycling targets set for 2018 by Resolution No. 2971-r and the environmental duty rates, approved by Government Resolution No. 284 of 9 April 2016 (as amended by Government Resolution No. 1293 of 31 October 2018).”

“Use of the same volumes of goods and packaging to calculate the environmental duty for 2017 and 2018 and the payment of the environmental duty for 2017 does not exempt the producers (importers) from paying the environmental duty for 2018 in 2019, if they failed to meet the recycling targets in 2018.”

“Therefore, in the Reports for 2018 and in the environmental duty calculations (if the recycling targets are not met), the producers (importers) and their associations must use the data from the declaration for 2017 and the recycling targets for 2018 set by Resolution No. 2971-r of 28 December 2017.”

Ministry of Natural Resources has clarified the rules for payment of environmental duty in 2019

The Ministry considered certain aspects related to the environmental duty assessment for 2018 and clarified the reporting rules for 2019:

• an environmental duty declaration must report goods and packaging imported and sold in Russia in 2018

• the fulfillment of recycling targets must be reported with reference to the quantity of goods imported and sold in Russia in 2017 and the recycling targets set for 2018

• the environmental duty calculations are made with reference to the quantity of goods and packaging imported into and sold in Russia in 2017, using the recycling targets set for 2018 and the environmental duty rates approved by Government Resolution No. 284 of 9 April 2016.”

For goods imported during the year that precedes the reporting period, the new approach should be applied, starting from the 2018 reporting period.

However, the use of the same volumes of goods and packaging to calculate the environmental duty for 2017 and 2018 and the payment of the environmental duty for 2017 does not exempt the

producers (importers) from paying the environmental duty for 2018 in 2019, if they failed to meet the recycling targets in 2018.

The Ministry underlined that the environmental duty calculation form must be filed with Rosprirodnadzor only if the recycling targets were not met.

All reports must be signed using a simple electronic signature and filed with Rosprirodnadzor via the public database of consumer waste. No hard copies need to be filed.

If electronic filing is impossible for technical reasons, reports must be sent by mail with a list of attachments and acknowledgment of receipt or be delivered personally in hard copy.

The Ministry noted that the use of reduction factors for recycled packaging does not apply to those producers and importers that pay the environmental duty for at least one group of goods or packaging.

Rosprirodnadzor has released a draft order “On approval of consumer waste recycling report form”

The draft provides for a single form of the report.The draft provides for two forms of recycling reports:

• a form filed by the producers and importers of goods and packaging

• a form filed by the Association.

Foreword





Contacts


Non-tax payments



Foreword





Contacts


Non-tax payments


The Ministry of Natural Resources: legal entities may sort waste themselves before having it recycled by third parties or sign an agreement with a regional MSW operator

Legal entities that generate MSW must sign an agreement with a regional MSW operator,unless they have waste placement capacities on the same land lot where MSW is generated or on an adjacent land lot.

Thus, the companies may sort their waste themselves before having it recycled by the regional MSW operator, or have the operator do it.

Government has finalisedthe rules for establishing regional environmental operators

In particular, the Government approved:

• the charter of the Russian Environmental Operator

• the Supervisory Board regulation

• the functions and powers of the Ministry of Natural Resources as a founder.

Hazard Classes I and II waste will be mapped by end of 2019

The Ministry of Natural Resources and Rosatom (the State Nuclear Corporation) are planning to develop a special online portal integrated with the public services website that will allow tracking the transportation, dumps, and recycling of hazardous wastes.

The system will enable controllers to block the movement of GLONASS-equipped waste trucks in the event of route deviations.

A federal operator of Hazard Class I and II wastes will be established within RosRAO, a company of Rosatom’s.

MSW operators will be exempted from VAT

The decision was made by the Government.

However, if the regional authorities and the operators themselves decide that the exemption will hamper investment, the right can be waived.

Legislative amendments to that effect are to follow shortly.

The Ministry of Natural Resources has released answers to MSW hotline FAQ

In particular, the Ministry informed of the following:

• starting from 1 January 2019, municipal authorities are responsible for the production and placement of waste containers and maintenance of waste container sites (registers of such container sites can be found on municipal or regional websites; waste container sites must be maintained by property management companies)

• all residents must sign contracts with the regional waste operator. It enters into force on the 16th business day, following the

publication on the regional operator’s website, even for the consumers that did not apply for it. Property management companies may sign the contract on behalf of the owners

• waste collection fees are singled out from the housing maintenance and utilities payments. The regions may introduce fee allowances for low-income residents and decide on calculating the fee based on the number of residents or floor area. Owners of multiple properties will have to pay the fees for all of them. If the fees are linked to the number of residents, the fee amount can be recalculated, provided the owner confirms that he resides elsewhere

• the owner of a non-residential property in a multi-family building must sign an agreement directly with the regional operator.

The Ministry also clarified how the categories of MSW accumulation limits are determined, how MSW is accounted for in terms of volume/weight, and whether the regional operator is obliged to remove waste resulting from the softscape.

Foreword





Contacts


Non-tax payments


The Russian State Duma will consider tax preferences for regional MSW operators and defence enterprises

The bill introduces the following changes:

• to exempt services rendered by the regional MSW operators from VAT and to enable the regions to zero the profit tax rate for them

• defence enterprises will not have to include loans written off by force of a Government’s directive into their taxable income, while the banks that write off such debts will be able to record the corresponding amounts as uncollectable debts

• the banks that assign debts as part of the Central Bank of Russia’s bank rescue measures will be able to recognise losses from such assignment without limitation, based on the market value of the assigned assets

• similar rules will apply to the assignment of the defence enterprises’ debts, based on the Government's directives.

The President has approved establishment of a federal environmental operator

A country-wide environmental operator will be established by the Ministry of Natural Resources in the form of a public company.

The company will oversee compliance with the laws regulating the handling of MSW, ensure prevention of its harmful environmental and human health impact, and organise its recycling.

Foreword





Contacts


Non-tax payments



Foreword





Contacts


Non-tax payments


No new EPR cases have been considered recently. Read on for a review of cases since 2016.

Lack of contract details and recycling reports

A company reported the fulfillment of statutory waste recycling targets for 2017. However, it did not specify the details of respective contracts and recycling reports confirming such fulfillment, so the regulator held that the company must pay the environmental duty.

The court supported the regulator’s position and obliged the company to pay the duty.

Case No. А23-7009/2018

Non-payment of environmental duty on packaging

According to its declaration, a company imported goods and packaging, for which no environmental duty was assessed. The company requested a reconciliation of environmental duty amounts with Rosprirodnadzor, which showed arrears on Rosprirodnadzor’s accounts and overpayment on the company’s. A refusal to refund the overpayment caused the company to go to court.

The court held that Paragraph 10, Article 24.2 of Federal Law No. 89-FZ of 24 June 1998 assigns the responsibility for the fulfillment of statutory recycling targets to the producers and importers of packaged goods.

If taken literally, the law obliges the producers of goods that used the packaging in question to perform the end-of-

life recycling of such packaging. The court also underlined that the packaging had to be recycled, regardless of whether the packaged goods are included in the Government’s list.

Therefore, the company’s claims were denied.

Case No. А23-9856/2017

Failure to confirm recycling of goods (packaging)

A company reported imported goods and packaging and fulfillment of recycling targets, and filed an environmental duty calculation with Rosprirodnadzor.

According to the reports, the recycling of goods and packaging was outsourced to third-party operators, which the company regarded as compliance with its statutory obligations.

The court held that the agreements with the operators actually qualified for supply contracts, not waste recycling service agreements, and disallowed them as evidence of compliance with the statutory recycling obligations.

Case No. А54-249/2018

Discrepancies between data in Form 2-TP (waste) and recycling reports

On the basis of Rosprirodnadzor’s audit findings, a company was found non-compliant with the statutory recycling targets on account of inconsistencies in the volume of waste placed with an operator under Form 2-TP (waste).

The court held that the discrepancy between the

volumes indicated in Form 2-TP (waste), submitted by the operator, and those set out in the recycling report does not unambiguously evidence the company’s failure to fulfill the statutory recycling targets. To make a final decision, the operator’s source documents reflecting the real recycling volumes had to be analysed.

Case No. 18АP-15014/18

Form of report on recycling, where resulting products do not qualify as consumable goods

A company signed a waste recycling agreement with a third-party contractor. According to a recycling report prepared by the company, 429,172 kg of waste were recycled, producing 359,152 kg of consumable goods. Rosprirodnadzor ruled that the company failed to fulfill the statutory recycling targets.

The contractor asserted that polymer pellets were also a product of recycling, although not qualifying as goods. They were not reported as the report template had no fields for this category of recycled products and the rules required reporting only of the goods resulting from recycling.

The court held that, if taken literally, Article 1 of Federal Law No. 89-FZ of 24 June 1998 set forth that recycling did not necessarily generate finished goods, but also raw materials/semi-finished products, which could be further used for production of such finished goods, and adjudged in the company’s favour.

Case No. 18АP-15014/18

Foreword





Contacts


Non-tax payments

https://kad.arbitr.ru/PdfDocument/195d8eaf-7b8e-45fb-b683-e8020bd468c6/bbfa8ca7-2b3c-4e05-9373-81eb450d3e44/A23-7009-2018_20181218_Reshenija_i_postanovlenija.pdf

https://kad.arbitr.ru/PdfDocument/fd508d8c-0c01-44d2-b3f4-844abaae43ee/6ba48431-a0b4-4869-a948-9e721b072543/A23-9856-2017_20190305_Opredelenie.pdf

https://kad.arbitr.ru/PdfDocument/2141b1dc-c60c-45d0-8651-a5293a29ae7d/891e8804-5c7e-4d98-b1eb-ec3d4d37a3fc/A54-249-2018_20180704_Reshenie.pdf

https://kad.arbitr.ru/PdfDocument/ae4db817-2e62-4223-bb08-b8ffa1ffe533/dbbd3921-b186-49e8-8ed2-a3168d782f22/A34-11784-2017_20190227_Reshenija_i_postanovlenija.pdf

https://kad.arbitr.ru/PdfDocument/ae4db817-2e62-4223-bb08-b8ffa1ffe533/dbbd3921-b186-49e8-8ed2-a3168d782f22/A34-11784-2017_20190227_Reshenija_i_postanovlenija.pdf



Foreword





Contacts


Non-tax payments


Issue of comprehensive environmental permits has been formalised

The new rules regulate the (re) issue, extension, revision, amendment, and revocation of the permits.

Comprehensive environmental permits will be issued by a territorial branch of Rosprirodnadzor subject to the environmental expert board's approval.

The permits will be issued to legal entities or individual entrepreneurs operating Category I polluting facilities, separately for each facility.

The operators of Category II facilities can also be entitled to receiving permits subject to implementing best available technologies.

The permit is valid for seven years and can be extended subject to statutory compliance.

A form of comprehensive environmental permit for operators of Category I facilities approved

Federal Law No. 219-FZ of 21 July 2014 requires that, effective 1 January 2019, legal entities and individual entrepreneurs operating Category I polluting facilities receive comprehensive environmental permits.

The permit will be issued for each facility producing negative environmental impact, including linear infrastructure, on the basis of a request filed with Rosprirodnadzor.

The directive entered into force on 1 January 2019.

Form of the impact declaration has been approved

The document also contains declaration completion instructions, including on the electronic filing using an enhanced qualified electronic signature.

To remind, in accordance with Federal Law No. 219-FZ, starting from 1 January 2019, legal entities and individual entrepreneurs operating Category II facilities will be required to file environmental impact declarations.

The directive entered into force on 1 January 2019.

Pollution charge rate for low-hazard MSW has been approved

The charges for placing MSW of IV (low) hazard class in 2019-2023 will remain at RUB 95 per tonne (a 15-percent increase was considered).

Some regions formalised MSW management as a separate municipal service.

The Ministry of Natural Resources has released guidelines for completing reports on industrial environmental control

The guidelines offer instructions for completing each field of the report, indicate relevant information sources, and provide formulas for thecalculation of necessary indicators.

Rosprirodnadzor: pollution charges for 2019 must be calculated based on rates set for 2018 multiplied by 1.04

The calculation rules were established by Government Resolution No. 758 of 29 June 2018.

The Ministry of Natural Resources has clarified pollution charges for construction-in-progress

As a source of negative environmental impact, construction sites are subject to pollution charges.

However, the public registration of construction-in-progress projects is not formalised by the law.

In the Ministry’s opinion, construction firms as legal entities (individual entrepreneurs) must assess and pay pollution charges for the facilities, owned or rented, that produce negative environmental impact.

A list of grounds for extraordinary environmental audits may be extended

According to the proposal, an environmental audit can be initiated on the basis of air monitoring data that indicate the emission or generation of harmful substances in concentrations, exceeding the statutory limits.

Foreword





Contacts


Non-tax payments


Ministry of Natural Resources has released guidelines for completing industrial environmental control reports, including in the form of an electronic document signed with advanced electronic signature

The guidelines offer instructions for completing each field of the report, indicate relevant information sources, and provide formulas for the calculation of necessary indicators.

A bill establishing emission quotas has been developed

The bill introduces the system of calculating the aggregate air pollution level in a locality.

Instead of using the maximum permissible concentrations of pollutant emissions, aggregate calculations will be made with reference to the total permissible volumes of air pollution (in tonnes), based on the data on emissions of harmful substances from all stationary and mobile sources of air pollution.

Emission quotas will have to be allocated among all businesses of a particular residential area, except Category IV (the least hazardous) facilities.

If an enterprise exceeds the quota, it will be required to gradually lower the emissions until they reach the permitted level, with the current emissions allowed on a temporary basis.

The list of enterprises subject to quotas, the allocation of quotas, and the relevant sanctions will be additionally established.

According to the bill, emission quota pilots will be conducted in 2020–2025 in Bratsk, Krasnoyarsk, Lipetsk, Magnitogorsk, Mednogorsk, Nizhniy Tagil, Novokuznetsk, Norilsk, Omsk, Cherepovets, Chelyabinsk, and Chita.

Rosprirodnadzor clarified certain aspects of establishing allowable pollutant emissions/ discharges, improvement of environmental efficiency, and commented on the environmental action plan

In particular, the following clarifications were offered:

• for polluting facilities that accommodate stationary sources of air pollution and are unable to comply with the statutory emission limits, temporary mission/discharge limits will be set

• the operators of Category I facilities, unable to comply with the limits, must develop an environmental efficiency programme for the period of a gradual reduction of emissions/discharge, while operators of Categories II and III facilities must develop and implement an environmental action plan

• for Category IV facilities, neither the limits of permissible emissions or discharges are established, nor the temporary emission/discharge limits are required

• legal entities and individual entrepreneurs must file annual compliance reports on the implementation of the environmental action plan and improvement of environmental efficiency with the competent authorities.

The Ministry also reminded that the rules for developing the environmental action plan and the environmental efficiency programme are governed by a federal executive body authorised by the Government.

However, since these rules have not been approved yet, the above-mentioned compliance reports do not need to be filed so far.

Foreword





Contacts


Non-tax payments



TaxSmart, a mobile app featuring latest news, tax and legal news, event announcements, industry reports from Deloitte, digests of landmark court rulings, a calendar of Deloitte’s events, and the contacts of Deloitte’s industry leaders.

Stay ahead of the game with TaxSmart!

Subscribe to our publications and stay tuned for more news

• Legislative Tracking, a daily review of legislative changes

• Legislative Tracking in Focus, a weekly review of key global tax and legal news

• Tax Incentives News, an overview of developments in the regional and federal legislation related to the government support of investment activities in Russia

Join us at our live and webcast client events dedicated to keytaxopportunities. If you are interested in receiving our invitations, feel free to subscribe to our emails.

Foreword





Contacts


Non-tax payments

https://www2.deloitte.com/ru/ru/pages/about-deloitte/forms/deloitte-periodicals.html

https://www2.deloitte.com/ru/ru/pages/about-deloitte/forms/deloitte-periodicals.html

https://www2.deloitte.com/ru/ru/pages/tax/forms/tax-events.html

https://www2.deloitte.com/ru/ru/pages/tax/forms/tax-events.html

https://appsto.re/ru/ZU3D5.i

https://appsto.re/ru/ZU3D5.i

https://play.google.com/store/apps/details?id=ru.deloitte.taxsmart&hl=ru

https://play.google.com/store/apps/details?id=ru.deloitte.taxsmart&hl=ru

deloitte.ru

About Deloitte

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, including their affiliates (DTTL), each of which is a legally separate and independent entity. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please visit www.deloitte.com/about for a more detailed description of DTTL and its member firms.Deloitte provides audit, consulting, financial advisory, risk management, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five hundred Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. More than 286,000 Deloitte’s professionals around the globe make an impact that matters. To learn more about Deloitte, please visit us atFacebook or Twitter.This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before taking any decision or action that may impact your situation or financial position, please make sure to consult a professional advisor. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

© 2019 Deloitte Consulting LLC. All rights reserved.

Contacts

Tatiana KofanovaDirectorTax & [email protected]

Yulia PeregudovaManagerTax & [email protected]

Daria DobrovaSenior ConsultantTax & [email protected]

Foreword





Contacts


Non-tax payments

https://www.facebook.com/deloitte

https://twitter.com/deloitte




environmental legislation news · category of goods • for packaging of finished goods and goods...

Documents