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Costs of implementing measures to reduce the negative impact on the environment


Expenditures for implementing measures to reduce the negative impact on the environment are recognized as documented expenses of entities required to pay fees, in the reporting period, for financing the activities provided for in paragraph 4 of article 17 of this Federal law and included in the plan of environmental protection activities or the program for improving ecological efficiency1.

  1. Federal Law No. 195-FZ dated July 26, 2019 "On Conducting an Experiment on Emission Quotas for Pollutants and Amending Certain Legislative Acts of the Russian Federation in Respect of Reducing Atmospheric Air Pollution". 2019, amended on July 26, 2019, Article 8, subpara. 2. ↩

Laws with commentary

Codes and federal laws