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В Госдуму внесен соответствующий законопроект, разработанный депутатом Александром Фокиным.
Документом предлагается дополнить Кодекс Российской Федерации об административных правонарушениях двумя новыми статьями, установив в них ответственность за:
нарушение порядка представления отчетности о выполнении нормативов утилизации отходов от использования товаров или декларации о количестве выпущенных в обращение товаров, упаковки товаров, реализованных для внутреннего потребления на территории РФ за предыдущий календарный год; неуплату в установленные сроки сбора по каждой группе товаров, группе упаковки товаров, уплачиваемого юрлицами и ИП, осуществляющими производство товаров на территории России, импорт товаров из третьих стран или ввоз товаров из государств – членов ЕАЭС, которые не обеспечивают самостоятельную утилизацию отходов от использования товаров.
В первый состав правонарушения планируется включить не только несвоевременное представление отчетности о выполнении нормативов утилизации отходов от использования товаров или декларации за предыдущий календарный год, но и представление отчетности о выполнении таких нормативов в неполном объеме или с недостоверными сведениями.
Может ли Росприроднадзор в судебном порядке прекратить деятельность, осуществляемую с нарушением законодательства РФ в области обращения с отходами? Узнайте из материала «Экологический сбор» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
За несвоевременную сдачу соответствующей отчетности или декларации законопроектом1 предусмотрено наложение административного штрафа в сумме 3-6 тыс. руб. на должностных лиц, 50-70 тыс. руб. – на ИП, 70-150 тыс. руб. – на юрлиц. В свою очередь, штраф за искажение сведений для ИП и юрлиц предполагается установить в размере, двукратном ставкам экологического сбора, но не менее 100 тыс. руб. для ИП и 250 тыс. руб. для юрлиц. Также возможно административное приостановление деятельности на срок до 90 суток.
Что касается неуплаты сбора в установленные сроки, то в случае одобрения законопроекта это нарушение повлечет штрафные санкции для должностных лиц в размере 5-7 тыс. руб., для ИП – в размере, трехкратном ставкам сбора, но не менее 250 тыс. руб., или административное приостановление деятельности на срок до 90 суток, для юрлиц – в размере, трехкратном ставкам сбора, но не менее 500 тыс. руб., или административное приостановление деятельности на срок до 90 суток.
Напомним, ст. 24.2-24.5 Федерального закона от 24 июня 1998 г. № 89-ФЗ «Об отходах производства и потребления» установлены обязанности производителей товаров и импортеров товаров по выполнению определенных Правительством РФ нормативов утилизации отходов от использования товаров, уплате экологического сбора и представлению соответствующей отчетности и декларации. Такие требования направлены на обеспечение утилизации отходов от использования товаров и упаковки товаров, произведенных в России или ввезенных в страну.
Автор инициативы отмечает, что поскольку действующая редакция КоАП РФ не содержит норм об административной ответственности за неисполнение указанных обязанностей, производители и импортеры товаров игнорируют эти требования закона.
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1 С текстом законопроекта № 602508-7 «О внесении изменений в Кодекс Российской Федерации об административных правонарушениях в части установления ответственности за неисполнение требований законодательства о предоставлении отчетности о выполнении нормативов утилизации отходов от использования товаров или декларации о количестве выпущенных в обращение товаров, упаковки товаров, а также об уплате экологического сбора» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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