Moreover, when the acceptance is not in service during the winter period was carried out incorrectly, that is in violation of the law, the author's opinion, the relevant documents of the approval should be declared null and void with moment of preparation, the order (detention), signed by the same persons who signed them originally. After this, after all the remediation actions to re-execute all documents Commissioning of completed construction projects and the costs of remediation to include in the original cost obekta.V to tax accounting in this case, it is important to take into account the provisions of paragraph 5 of Article. 270 of the Tax Code that when determining the tax base does not include the cost as an expense on the acquisition and (or) the creation of depreciable property. Typically, the cost of restoration included in the construction project. In a situation where the object put into operation without unduly reclamation, the costs of the subsequent restoration of the provisions of paragraph 5 of Article. 270 of the Tax Code, the author's opinion, qualify as expenditures not taken into account when determining the taxable base for income tax. And only if the documents on acceptance of the object will be restructured in accordance with legislative requirements, the cost of remediation can be taken into account in the tax value of the completed project main sredstv.V as dopolneniyKontrol for land reclamation after mining of mineral deposits (including widespread mineral deposits), construction, land reclamation, forestry, surveying and other work, including work performed for on-farm or their own needs, the Federal Service for Supervision of Natural Resources and territorial authorities on the basis of paragraph 4 of the Regulations "On State Land Control ', approved by rf Government Decree of 15.11.2006 N 689.Punktom 6 tablespoons.
8.7 Code of Administrative Offences stipulates that any failure or delay in performance of duties on bringing the land into a condition suitable for the intended purpose, or for their rehabilitation after the completion of development of mineral deposits, including widespread mineral resources, construction, land reclamation, forestry, surveying and other work, including ongoing for on-farm or their own needs, sanctioned administrative fine on citizens in size from 1,000 to 1,500 rubles.; on officials – from 2,000 to 3,000 rubles. and on legal entities – from 20 000 to 30 000 rub.Statey 78 of the Act "On Environmental Protection 'fixed that compensation for environmental damage caused by violation of laws on environmental protection is carried out voluntarily or by court decision or arbitral tribunal. Determining the amount of environmental damage caused by the violation legislation on environmental protection is carried out based on actual costs of restoration of the environment, taking into account the losses incurred, including loss of profits, as well as accordance with the reclamation project and other restoration work, in their absence – in accordance with the rates and methods of calculating the amount of harm to the environment, approved by the executive, engaged in public management in the field of environmental protection. Claims for compensation for environmental damage caused by violation of laws on environmental protection, may be brought in for 20 years. This is also indicated Plenum Forces in the Decision of 05.11.1998 N 14 'on the practice of courts of law on liability for environmental violations. "LB Korovushkin, director of leu 'grow' (Tyumen)