Water tax

There was a water tax from 2005, in exchange for payment for the use of water objects of the country. Currently, tax payers are legal entities and individuals who specifically or especially use water in the process of their management. It can be large organizations that make water intake for hydroelectric power stations, with timber alloys, and medium and small enterprises using water intake for the needs of the population or when using wells.

In this case, quarterly, annual water consumption limits are established, which are approved and regulated by law. In case of exceeding the limits, the tax rates sharply increase by an excess of several times. The tax base depends on the amount of water consumed for a certain tax period. It can be installed according to metering devices, depending on the time of operation and the productivity of technical means or on the basis of consumption norms. The calculation of the tax base takes into account the area of the water space obtained under the license, from the volume of the fused wood and from the distance of the alloy, from the amount of electricity that was produced during the period at the hydroelectric power stations.

The tax amount is calculated by each taxpayer independently. To do this, it is necessary to clearly define the tax base and multiply it by the tax rate. If there are several types of water use, you must add up all the amounts, preliminary calculate them separately. The taxpayer himself is charged with the fulfillment of the obligation to pay taxes, which must be paid at certain times at the location of the object of taxation.

So the water tax must be paid no later than the 20th day of the month immediately after the reporting period. During the reporting period , a quarter is adopted. When paying for 1 quarter payment is due no later than April 20. In case of violation of the deadline, when evading payment, compulsory penalties are applied, penalties and fines are charged.

When you calculate and pay the water tax, the rates should be recognized and updated on a regular basis in order to avoid unnecessary recalculations and additional payments in the future. The Ministry of Finance, starting in 2011, began indexation of water tax rates, it will be necessary to take into account the coefficient of increase. Tax rates are set for the basins of the seas, lakes, rivers, taking into account the economic region and whether the underground is water or located on the surface. Rates are set in rubles for 1tys. Cu. M of water.

But not all types of water use can become objects of taxation. For example, water tax is not paid for the collection of thermal waters, waters containing minerals or having therapeutic effect. Water fences are not subject to taxation, which are used to eliminate fires, natural disasters, for the needs of national defense and state security. And also, when using the water area of water objects in sanatoriums intended exclusively for the disabled or children, for watering the country plots, for watering cattle and poultry, used by citizens and agricultural organizations, when using water objects for fishing and hunting.

The water tax paid is considered only when the bank has executed the payment order with sufficient funds on the settlement account of the enterprise. In the event that there are priority payments and insufficient funds in the settlement account for everything, the water tax may not be paid, even if a payment order is sent to the bank. In this case, priority obligations will be paid, and a payment order for payment of water tax will be returned by the bank to the enterprise due to insufficient funds.