Order of the Ministry of Environmental Protection and Natural Resources validating Instructive and methodological directions regarding collection of environmental fees for environmental pollution (1993).

The Regulation consists of 9 Chapters. Environmental fees for environmental pollution are collected from enterprises, institutions, organizations and other legal persons irrespectively of organizational and legal forms and forms of property, including joint-ventures with the participation of foreign legal persons and citizens authorized to carry out industrial and economic activity on the territory of the Russian Federation (nature managers). Environmental fees are collected from nature managers that produce the following types of hazardous environmental impact: a) emission in the atmosphere of pollutants from stationary and non-stationary sources; b) discharge of pollutants into surface water and groundwater and any type of subsoil disposal of pollutants; c) waste disposal. The Regulation establishes the principles of calculation of basic standard fees for emissions, discharge of pollutants into environment and waste disposal, establishes the modalities of determination of differentiated rates of environmental fees, the modalities of calculation of environmental fees and the modalities of calculation of the mass of pollutants discharged in the atmosphere. Annex 1 regards the modalities of calculation of environmental fees. Annex 2 contains the list of environmental arrangements.