Environmental levy on goods and packaging of goods

Deadlines for submitting reports and paying the environmental fee

The calculation and payment of the environmental fee are carried out annually - until April 15 of the year following the reporting period. The payers of the environmental fee must complete the following steps before the deadline:

1. Prepare and submit a declaration that contains information on the number of finished goods, including packaging, produced in the territory of the Russian Federation for the previous calendar year and subject to disposal. The form and rules for the preparation of this declaration were approved by Decree of the Government of the Russian Federation No. 1417 dated 12/24/2015 "On Approval of the Regulations on Declaring the Number of Goods and Packaging produced by manufacturers of goods and Importers in the territory of the Russian Federation included in the list of goods and packaging to be disposed of after loss of consumer properties."
2. Prepare a report on the implementation of waste disposal standards that are formed as a result of the use of goods and are subject to disposal after the loss of consumer properties. The form and rules for submitting this report were approved by the Decree of the Government of the Russian Federation No. 2010 dated 03.12.2020 "On Approval of the Rules for Reporting by Manufacturers of goods and importers of goods on the implementation of standards for the disposal of waste from the use of goods." You can find out about all the necessary services for the formation of these documents in XML format on the official website of Rosprirodnadzor inThe personal account of the nature user.
3. By April 15, provide a calculation of the amount of the environmental fee and pay it in accordance with the form approved by Rosprirodnadzor Order No. 488 dated 08/22/2016.

1. These Rules establish the procedure for collecting an environmental fee, including the procedure for calculating it, the payment deadline, the procedure for monitoring the correctness of the calculation, completeness and timeliness of its introduction, as well as the procedure for collecting, offsetting, returning excessively paid or excessively collected amounts of environmental fee. - paragraph 1 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

2. The calculation and payment of the environmental fee are carried out by producers of goods, importers of goods who do not provide independent disposal of waste from the use of goods (hereinafter referred to as payers), for each group of goods, group of packaging of goods according to the list of goods, packaging of goods to be disposed of after loss of consumer properties, approved by order of the Government of the Russian Federation No. 2970-r dated December 28, 2017 (hereinafter - the list of goods).

In relation to the packaging of goods, the environmental fee is paid by those payers who produce and (or) import (import) the goods are in this package.

The environmental fee for packaged goods that are not ready-to-use products is paid only in respect of the packaging itself.

2.1. With respect to goods sold to persons engaged in the production of wheeled vehicles (chassis) and trailers to them, in respect of which a recycling fee is paid, the list of types and categories of which is approved by the Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291 "On the recycling fee for wheeled vehicles (chassis) and trailers to and on amendments to some acts of the Government of the Russian Federation", the environmental fee is paid by payers only in relation to the packaging of such goods.

3. The collection of the environmental fee, control over the correctness of the calculation, completeness and timeliness of its payment is carried out by the Federal Service for Supervision of Environmental Management and its territorial bodies (hereinafter referred to as the administrator of the environmental fee). - paragraph 3 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

4. Payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation:

a) payers who are producers of goods - to the account of the territorial body of the Federal Service for Supervision of Environmental Management in the Federal Treasury at the place of state registration of the payer;

b) payers who are importers of goods - to the account of the Federal Service for Supervision of Environmental Management in the Federal Treasury.

4.1. If the payer is both a producer of goods and an importer of goods, the payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation to the account of the Federal Service for Supervision of Environmental Management in the Federal Treasury. - item 4.1 has been included since 04.09.2018 according to the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

5. Information about the account details for the payment of the environmental fee is brought to the attention of the payers by the Federal Service for Supervision of Environmental Management and its territorial bodies and is posted on the official websites of the Service and its territorial bodies in information and telecommunication networks, including the Internet (hereinafter - telecommunication networks). - paragraph 5 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

6. The environmental fee is calculated by multiplying the environmental fee rate by the mass of the goods put into circulation on the territory of the Russian Federation, sold for domestic consumption on the territory of the Russian Federation for the calendar year preceding the reporting period (by the number of units of goods, depending on the type of goods), or by the mass of the packaging of goods put into circulation on the territory of the Russian Federation, sold for domestic consumption in the territory of the Russian Federation for the calendar year preceding the reporting period, and for the utilization standard established for the reporting period and expressed in relative units.

7. The calculation of the amount of the environmental fee is made according to the form approved by the Federal Service for Supervision in the Field of Environmental Management.

Attention!The form for calculating the amount of the environmental fee was approved by Order of Rosprirodnadzor No. 488 dated 08/22/2016

8. In case of failure to reach the standards for waste disposal from the use of goods, the environmental fee is calculated by payers by multiplying the environmental fee rate by the difference between the established and actually achieved value of the amount of disposed waste from the use of goods.

9. The environmental fee is not paid in respect of the quantity of goods, packaging of goods, which is exported from the Russian Federation.

10. Within the time limits established by the Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 "On the procedure for collecting an environmental fee" for the payment of an environmental fee, the payer or his authorized representative submits to the Federal Service for Supervision in the Field of Environmental Management or its territorial authority, in which the declaration of the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods sold for domestic consumption in the territory of the Russian Federation for the previous calendar year (hereinafter - declaration of goods and packaging of goods), a completed form for calculating the amount of the environmental fee, to which the following documents are attached: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) copies of payment documents on payment of the environmental fee;

b) a document confirming the authority of the payer's representative to perform actions on behalf of the payer.

11. The Federal Service for Supervision of Environmental Management on its official websites in telecommunication networks provides access to electronic services for the submission of the calculation of the amount of the environmental fee, an application for a joint reconciliation of the calculations of the amount of the environmental fee, an application for the offset (refund) of the amount of overpaid (recovered) environmental fee, which should be available to payers on free of charge.

12. The calculation of the amount of the environmental fee is submitted by the payers to the administrator of the environmental fee through telecommunication networks in the form of electronic documents signed with a simple electronic signature. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The format, structure, procedure for confirming acceptance and submission of the environmental fee calculation in the form of an electronic document, as well as telecommunication networks used to transmit the environmental fee calculation in electronic form in accordance with paragraph 11 of these Rules, are determined by the Federal Service for Supervision of Environmental Management.

13. In the absence of the technical possibility of using telecommunication networks, the calculation of the amount of the environmental fee may be submitted by payers or their authorized representatives to the Federal Service for Supervision in the Field of Environmental Management or its territorial bodies, in which the declaration of goods and packaging of goods is carried out, on paper in one copy (with an inventory of the attachment and with a notification of delivery). - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

When submitting the calculation of the amount of the environmental fee in electronic form, an additional paper presentation is not required.

The date of submission of the calculation of the amount of the environmental fee in electronic form is the date of its dispatch via telecommunications networks to the Federal Service for Supervision of Environmental Management or its territorial bodies. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The date of submission of the calculation of the amount of the environmental fee on paper is considered to be a mark of the Federal Service for Supervision of Nature Management or its territorial bodies on its receipt, indicating the date to be affixed on paper, or the date of mailing. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 dated 23.08.2018

14. Control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction is carried out by the administrator of the environmental fee within 3 months from the date of submission of the calculation of the amount of the environmental fee.

15. The administrator of the environmental collection monitors the correctness of the calculation of the amount of the environmental collection, the completeness and timeliness of its introduction, taking into account the information available to the administrator of the environmental collection and (or) received by him in accordance with the established procedure when declaring goods and packaging of goods, when reporting on the implementation of recycling standards (hereinafter - reporting on standards) and when monitoring the implementation of established recycling standards, as well as federal state environmental supervision.

Attention!Paragraphs 15.1 - 15.11 have been included since 04.09.2018 according to the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

15.1. Control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction is carried out by the administrator of the environmental fee by checking the completeness and correctness of filling in the calculation of the amount of the environmental fee and compliance with the deadlines for its submission, which establishes compliance with the information and calculations submitted by the payer as part of the calculation of the amount of the environmental fee and the documents attached to it, with the requirements established by these Rules, as well as checking the timeliness and completeness of the environmental fee.

15.2. If, when monitoring the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction, specified in paragraph 15.1 of these Rules, errors and (or) contradictions (inconsistencies) have been identified in the calculation of the amount of the environmental fee, or a discrepancy between the information provided by the payer and the information specified in paragraph 15 of these Rules has been revealed, or the fact of non-introduction, incomplete or untimely introduction of the environmental fee is established, the administrator of the environmental fee draws up an act of control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction (hereinafter referred to as the control act), the form of which is approved by the Federal Service for Supervision in the Field of Environmental Management.

15.3. The act of control shall specify:

a) facts of errors made during the calculations and contradictions (inconsistencies) between the information contained in the calculation of the amount of the environmental fee and the information available to the administrator of the environmental fee and (or) received by him in accordance with the established procedure when declaring goods and packaging of goods, when reporting on standards and when monitoring compliance established recycling standards, as well as federal state environmental supervision;

b) facts of non-introduction, incomplete or untimely introduction of the environmental fee;

c) the fact of overstating the amount of the calculated and (or) paid environmental fee;

d) the requirement to submit to the administrator of the environmental fee, within 10 working days from the date of receipt of such a request, reasonable explanations regarding the calculation of the amount of the environmental fee, and (or) making corrections to it to eliminate the facts specified in subparagraph "a" of this paragraph by making changes to the calculation of the amount of the environmental fee, which are re-sent to the administrator of the environmental collection, and (or) repayment of the debt on the environmental collection in case of identification of the facts specified in subparagraph "b" of this paragraph.

15.4. The control act is sent by the administrator of the environmental fee to the payer within 3 working days after its signing, together with the requirement specified in subparagraph "d" of paragraph 15.3 of these Rules.

15.5. If the calculation of the amount of the environmental fee was submitted by the payer, in respect of whom control is being carried out over the correctness of the calculation of the amount of the environmental fee, completeness and timeliness of its introduction, via telecommunication networks in the form of an electronic document signed with an electronic signature, the control act is sent by the administrator of the environmental fee to the payer via telecommunication networks in the form of an electronic document signed with a simple electronic signature. by signature.

15.6. If the calculation of the amount of the environmental fee was submitted by the payer, in respect of whom control is carried out over the correctness of the calculation of the amount of the environmental fee, completeness and timeliness of its introduction, on paper, the control act is sent by the administrator of the environmental fee to the payer by mail with a notification of delivery.

15.7. In case of disagreement with the requirement specified in the control act, the payer, within 10 working days from the date of receipt of such a request, sends to the administrator of the environmental collection copies of documents confirming the validity of the calculation of the amount of the environmental fee, payment of the environmental fee, as well as explanations of the reasons for the inconsistency of the information provided by the payer, the information specified in paragraph 15 of these Rules.

15.8. If, after consideration of corrections, explanations and copies of documents provided by the payer provided for in paragraph 15.7. of these Rules, the administrator of the environmental collection revealed errors and (or) contradictions (inconsistencies), or revealed inconsistency of the information provided by the payer, the information specified in paragraph 15 of these Rules, or revealed non-fulfillment by the payer of the requirement specified in in subparagraph "d" of paragraph 15.3 of these Rules, the administrator of the environmental fee begins the procedure for collecting the environmental fee in court.

15.9. If the fact specified in subparagraph "b" of paragraph 15.3 of these Rules is revealed, the administrator of the environmental fee simultaneously with the control act sends a letter to the payer with a proposal to offset the amount of the overpaid environmental fee against upcoming payments.

15.10. If the payer does not agree with the proposal of the administrator of the environmental fee specified in paragraph 15.9 of these Rules, he has the right to send an application to the administrator of the environmental fee for the refund of the amount of the overpaid environmental fee in accordance with paragraphs 17, 19 and 20 of these Rules.

15.11. The results of monitoring the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction are used in the conduct of state environmental supervision in accordance with the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of state control (Supervision) and municipal Control".

16. Payment of the environmental fee may be carried out by the payer with the offset of the amount of the excessively paid (collected) environmental fee.

The amount of the excessively paid (collected) environmental fee is subject to offset against the upcoming payments of the payer for the environmental fee or refund to the payer.

17. Offset or refund of the amount of the excessively paid (collected) environmental fee is made by the administrator of the environmental fee after drawing up the act of joint reconciliation of calculations of the amount of the environmental fee, the form of which is approved by the Federal Service for Supervision in the Field of Environmental Management (hereinafter - the reconciliation act), based on the application of the payer to conduct a joint reconciliation of calculations of the amount of the environmental fee in the form approved by the Federal Service for Supervision in the Field of Nature Management. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

An application for a joint reconciliation of calculations of the amount of the environmental fee is submitted by the payer via telecommunication networks in the form of an electronic document signed with a simple electronic signature.

In the absence of the technical possibility of using telecommunication networks, an application for joint reconciliation of calculations of the amount of the environmental fee is submitted by the payer or his authorized representative to the Federal Service for Supervision of Nature Management or its territorial authority, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

In the application for joint reconciliation of the calculations of the amount of the environmental fee, the payer (at his choice) indicates the form of receipt of the reconciliation report (delivery in person, sending by mail, sending via telecommunication networks).

The administrator of the environmental collection sends the reconciliation report to the payer via telecommunication networks. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The administrator of the environmental collection issues a reconciliation report personally to the payer's representative on the basis of a document confirming his authority to carry out actions on behalf of the payer. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

18. The offset of the amount of the excessively paid (collected) environmental fee against the upcoming payments for the environmental fee is carried out on the basis of the payer's application for the offset of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Field of Environmental Management.

On the basis of an application for the offset of the amount of the excessively paid (collected) environmental fee, the administrator of the environmental fee shall offset the amount of the excessively paid (collected) environmental fee against the upcoming payments, notifying the payer of this by sending him a decision on the offset of the amount of the excessively paid (collected) environmental fee within 15 working days from the date of receipt of the said application the form approved by the Federal Service for Supervision of Nature Management. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the amounts indicated in the application for the offset of the excessively paid (collected) environmental fee do not coincide with the amounts of the paid (collected) environmental fee identified by the results of the joint reconciliation of calculations carried out in accordance with paragraph 17 of these Rules and specified in the reconciliation report, the administrator of the environmental fee within 15 working days from the date upon receipt of the application for the offset of the amount of the excessively paid (collected) environmental fee, the payer sends a letter informing the payer of the impossibility to offset the amount of the excessively paid (collected) environmental fee against the upcoming payments. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

19. The amount of the excessively paid (collected) environmental fee shall be refunded to the payer after a joint reconciliation of the calculations of the amount of the environmental fee in the manner prescribed by paragraph 17 of these Rules, and on the basis of the payer's application for the refund of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Field of Environmental Management (with the attachment of supporting documents documents specified in paragraph 20 of these Rules), within one month from the date of receipt by the administrator of the environmental collection of such an application. - paragraph 19 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

20. The application specified in paragraph 19 of these Rules may be submitted by the payer or his representative to the administrator of the environmental fee within 3 years from the date of the last payment (collection) of the environmental fee with the following documents attached: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) allowing to determine the payment (collection) of the environmental fee in an amount that exceeds the amount of the environmental fee to be paid, as well as the erroneous payment (collection) of the environmental fee;

b) confirming the authority of the person who signed the application or a certified copy of the specified document;

c) confirming the authority to perform actions on behalf of the payer, if the application specified in paragraph 19 of these Rules is submitted by the payer's representative.

21. Within 15 working days from the date of receipt of the application for the refund of the amount of the excessively paid (collected) environmental fee specified in paragraph 19 of these Rules, the administrator of the environmental fee: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) decides on the refund of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision of Environmental Management, and sends it to the payer;

b) makes a decision to refuse to refund the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision of Environmental Management, and sends it to the payer in the absence of the necessary information in the application and (or) failure to submit the documents specified in paragraph 20 of these Rules, as well as in the absence of a reconciliation act. - subparagraph "b" as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

22. Before the expiration of the period established by the first paragraph of paragraph 21 of these Rules, an order for the refund of the amount of the excessively paid (collected) environmental fee, issued on the basis of the decision of the administrator of the environmental fee on the refund of this amount, shall be sent by the administrator of the environmental fee to the Federal Treasury or its territorial authority for the refund to the payer in accordance with budget legislation The Russian Federation to the payer's account specified in the application. - paragraph 22 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

23. An application for the offset (refund) of the amount of the excessively paid (collected) environmental fee is submitted by the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature.

In the absence of the technical possibility of using telecommunication networks, an application for the offset (refund) of the amount of the excessively paid (collected) environmental fee is submitted by the payer or his authorized representative to the Federal Service for Supervision in the Field of Environmental Management or its territorial authority, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the application for the offset (refund) of the amount of the excessively paid (collected) environmental fee was submitted to the administrator of the environmental fee in electronic form, the decision to offset the amount of the excessively paid (collected) environmental fee, the decision to refuse to refund the amount of the excessively paid (collected) environmental fee, the decision to refund the amount of the excessively paid (collected) environmental fees are sent to the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the application for the offset (refund) of the amount of the excessively paid (collected) environmental fee was submitted to the administrator of the environmental fee in paper form, the decision to offset the amount of the excessively paid (collected) environmental fee, the decision to refuse to refund the amount of the excessively paid (collected) environmental fee, the decision to refund the amount of the excessively paid (collected) environmental fees are sent to the payer on paper. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

24. The refund of overpaid environmental fees is made in the currency of the Russian Federation. When overpaid (collected) environmental fees are refunded, interest on overpaid (collected) environmental fees is not paid, the amounts are not indexed.

25. In case of non-payment, incomplete payment of the environmental fee and (or) failure to submit the calculation of the amount of the environmental fee by the payer within the prescribed time, the administrator of the environmental fee sends the payer a request for voluntary repayment of the debt and submission of the calculation of the amount of the environmental fee.

If, within 15 calendar days from the date of receipt by the payer of the claim for voluntary repayment of the debt, the payer has not paid off the specified debt on a voluntary basis, the administrator of the environmental collection shall recover the debt in court.

Collection of the environmental fee, control over the correctness of the calculation, completeness and timeliness of its payment is carried out Rosprirodnadzor and its territorial bodies.

Payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation:

• payers who are producers of goods - to the account of the territorial body of Rosprirodnadzor in the Federal Treasury at the place of state registration of the payer;
• payers who are importers of goods - to the account of Rosprirodnadzor in the Federal Treasury.

If the payer is both a producer of goods and an importer of goods, the payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation to the account of Rosprirodnadzor in the Federal Treasury.

Information about the account details for the payment of the environmental fee is brought to the attention of payers by Rosprirodnadzor and its territorial bodies and posted on the official websites of Rosprirodnadzor and its territorial bodies in information and telecommunications networks, including the Internet.

The procedure for collecting an environmental fee, including the procedure for calculating it, the payment deadline, the procedure for monitoring the correctness of calculation, completeness and timeliness of its payment, as well as the procedure for collecting, offsetting, and refunding overpaid or overly collected amounts of environmental fee is established by Decree of the Government of the Russian Federation No. 1073 dated 08.10.2015 (The document is included in list acts that are not covered by the mechanism of the "regulatory guillotine").

The procedure for submitting a declaration on the number of finished goods put into circulation in the territory of the Russian Federation for the previous calendar year, including packaging, was approved by Decree of the Government of the Russian Federation No. 1417 dated 12/24/2015 (The document is included in list acts that are not covered by the mechanism of the "regulatory guillotine").

The procedure for submitting reports on the implementation of standards for the disposal of waste from the use of goods was approved by Decree of the Government of the Russian Federation No. 2010 dated 03.12.2020.

Article 8.5.1. Administrative Code of the Russian Federation.  Violation of the reporting procedure on the implementation of waste disposal standards from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year. (introduced by Federal Law No. 141-FZ dated 06/17/2019 )

1. Failure to submit or late submission of reports on the implementation of waste disposal standards from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year.
   • entails the imposition of an administrative fine on officials in the amount offrom three thousand to six thousand rubles;
   • for persons engaged in entrepreneurial activity without the formation of a legal entity,-from fifty thousand to seventy thousand rubles;
   • for legal entities-from seventy thousand to one hundred and fifty thousand rubles.
2. Reporting on the implementation of standards for the disposal of waste from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year, in an incomplete volume or reporting containing false information.
   • entails the imposition of an administrative fine on officials in the amount offrom three thousand to six thousand rubles;
   • for persons engaged in entrepreneurial activity without the formation of a legal entity, - twice the amount of the fee for each group of goods, group of packaging of goods, payable by manufacturers of goods, importers of goods that do not provide independent disposal of waste from the use of goods,but not less than one hundred thousand rubles;
   • for legal entities- twice the amount of the fee for each group of goods, group of packaging of goods, payable by manufacturers of goods, importers of goods that do not provide independent disposal of waste from the use of goods,but not less than two hundred and fifty thousand rubles.