All business entities, whether manufacturing companies or private entrepreneurs, are required to file a water tax return.

Since 2016, taxpayers have been reporting to fiscal structures on the newly approved form of a declaration form.

The modification of the form is connected with changes in the procedure for calculating the water tax, with the introduction of new tax rates, correction factors.

Form

The structure of the form determines:

• opening or title page;
• information about a citizen who does not qualify as a private trader;
• 1 section, which fixes the amount intended for payment to the revenue side of the budget;
• Section 2, which determines the tax base and calculates the tax for two categories of taxpayers (with / without water intake).

The tax payment and the deadline for submitting the water tax calculation is limited to the 20th day of the calendar month following the reporting quarter.

Who rents

Entrepreneurs and organizations using open and underground water resources are required to report on water tax and pay accrued payments.

The exception is utility companies that provide water to the population. The following entities will not submit water tax calculations:

• enterprises whose operation is related to water use (shipping, fishing, irrigation, etc.);
• water protection organizations;
• enterprises with privileges for the type of activity.

Filling and execution of the declaration form on any medium is carried out using certain rules:

1. Pages are numbered sequentially, in ascending order, regardless of the number of sections, applications, additions.
2. Errors in the paper version of the report are corrected by crossing out and confirmed by the signature of the responsible person.
3. The use of correctors and markers is not allowed.
4. The payer is obliged to put down the final values ​​of tax payments rounded to the full ruble, using mathematical rules.
5. Only one-sided printing of the document is allowed without mechanical connection of the sheets in order to avoid damage to the stationery medium.
6. Each exhibitor of the declaration is located in a special field, which is a certain number of cells. At zero values, the fields are crossed out with a solid line.
7. The text in the cells of the field is written in capital block letters.

Fill example

An example of filling out a water declaration can be found on numerous accounting resources. The first section of the application is a summary of data on the amount of tax paid at the location of the taxable water body.

With a large amount of information and insufficient lines to fill in, it is allowed to use the required number of sheets of the 1st Section.

Subsection 2.1 of the Declaration is used to calculate the mandatory payment for water intake. It separates the information for each water use object and for the issued license, taking into account the existing tax rates.

It should be remembered: legal entities and individuals must calculate the water tax independently.

Information is entered in certain numbered lines of the form, namely:

• 030 page reflects the name of the water body;
• 050 page - water use code, individually determined for each region of the Russian Federation;
• 060p. - the total amount of water (thousand m3) taken actually from the reservoir during the reporting period;
• the tax rate for consumed water within the limit is indicated on page 110;
• in the case of over-limit use of the volume of water resources, the tariff is shown on page 120 and is calculated in a 5-fold amount using the appropriate coefficients indicated in the Tax Code of the Russian Federation, clause 1.1, art. 333.12;
• the final tax value for payment to the budget is entered in line 160.

The tax calculation for the use of water spaces without water intake is similar to the calculation for the consumption of water resources. The information on each page of the declaration form is approved and signed by an authorized representative of the taxpayer. When transferring the declaration in electronic form, the head endorses the document using an EDS.

In this article, we will talk about water tax reporting. We will pay special attention to how to fill out the declaration correctly, and give an example of filling it out.

All water tax payers, i.e. legal entities and entrepreneurs who use water bodies in accordance with the obtained licenses are required to report quarterly.

Last day for filing a declaration 20th day of the month following the end of the reporting quarter. If the deadline falls on a weekend, the deadline is moved to the next business day. For the quarter of 2018, this tax must be reported:

• until April 20;
• until July 20;
• until October 22;
• until January 21, 2019.

The deadline for payment of tax corresponds to the deadline for filing a declaration.

Where to submit a report

Need to report water tax in the IFTS at the location of the object of taxation. The exception is the largest taxpayers - they must submit a declaration to the IFTS where they are registered.

Water tax payers who use facilities located on the territory of several municipalities, but in one region, have a choice. They can file a declaration:

1. In the IFTS at its location in this region.
2. In agreement with the regional Department of the Tax Service to one of the inspections at the place of use of water bodies.

How to report

The declaration is submitted in accordance with the requirements paragraph 3 of Article 80 of the Tax Code. With an average number of employees of more than 100 people, it is necessary to report electronically. Otherwise, the taxpayer independently determines the method of submitting the declaration - according to the TCS or on paper.

Report Form

Current declaration approved by order of the Federal Tax Service dated 09.11.2015 N ММВ-7-3/ [email protected] The same document approved the procedure for filling it out (hereinafter referred to as the Procedure).

The declaration includes a title page, a sheet of information about an individual who is not an individual entrepreneur, as well as sections 1 and 2. The latter has two subsections that taxpayers fill out depending on the order in which they use the water body (with water intake from it or without a fence).

Declaration is filled out in the context of OKTMO codes, that is, in relation to the amounts of taxes payable in the relevant municipality.

Filling order

Title page

On the title page, the taxpayer indicates:

1. TIN. 10 digits for legal entities, 12 - for individuals and individual entrepreneurs.
2. checkpoint. The code assigned by the tax authority where the declaration is submitted.
3. Correction number. If the declaration for the specified quarter is submitted for the first time, "0--" is put. When submitting an amended declaration, the number of the adjustment is put: “1--”, “2--” and so on.
4. Tax period (code). It is filled in in accordance with Appendix No. 1 to the Procedure. The taxpayer must choose one of the codes:
   • 21 - first quarter;
   • 22 - second quarter;
   • 23 - third quarter;
   • 24 - fourth quarter;
   • for reorganized or liquidated organizations:
     • 51 - first quarter;
     • 54 - second quarter;
     • 55 - third quarter;
     • 56 - fourth quarter.
5. Reporting year. The year to which the reporting quarter belongs is indicated.
6. Code of the tax authority. It is necessary to indicate the code of the authority to which the declaration is submitted. For example, code 7722 stands for: 77 - region, that is, the city of Moscow, 22 - the number of the tax authority. That is, code 7722 corresponds to IFTS No. 22 for the city of Moscow.
7. By location (accounting) (code). The code from Appendix No. 1 to the Order is indicated:
   • 213 - at the place of registration of the largest taxpayer;
   • 255 - at the location of the water body;
   • 250 - at the place of registration of taxpayers when fulfilling production sharing agreements.
8. Taxpayer. The full name of the organization, including the legal form, or the surname, name and patronymic of the individual entrepreneur is indicated.
9. Code of the type of economic activity. The code is indicated in accordance with OKVED.
10. Block for reorganized companies. It indicates the TIN / KPP of the organization, the code of the reorganization form from Appendix No. 1 to the Procedure.
11. Contact phone number taxpayer. It is indicated together with the code without gaps and other symbols between the numbers.

Upper part of the title page

At the bottom of the title page, the taxpayer must confirm the accuracy and completeness of the data indicated in the report. The part is filled in as follows:

1. Specified code 1 if the signature in the declaration is put by the taxpayer, code 2- if the report is signed by his representative.
2. In the following lines the last name, first name and patronymic of the head of the taxpayer organization are indicated line by line. If the declaration is submitted by an individual entrepreneur, it is not necessary to duplicate his full name.
3. If the declaration is signed taxpayer representative, then his surname, name and patronymic are indicated. If such a representative is an organization, then the full name of its head is indicated, and the name of the representative organization is indicated in the following lines.
4. If the declaration is signed by a representative, natural or legal person, the last two lines indicate information about the document confirming his authority.

Lower part of the title page

Information about an individual who is not an individual entrepreneur

This section is filled out only by individuals who are not entrepreneurs recognized in accordance with Article 333.8 of the Tax Code of the Russian Federation as payers of water tax.

Such persons indicate their full name, date of birth, code of the country of citizenship, information about the identity document (type of document, its series and number, information on issuance), taxpayer status, address of residence in the Russian Federation.

Completing this part of the declaration is not difficult. Let's just mention a few details:

1. Citizenship country code is indicated in accordance with the all-Russian classifier of the countries of the world. For Russia, this is the code 643.
2. Document type code is taken from Appendix No. 2 to the Order. The passport of a citizen of the Russian Federation corresponds to code 21.
3. Taxpayer status. Residents indicate code 1, non-residents - 2.
4. Region code must be taken from Appendix No. 3 to the Order.

This sheet is filled out by individuals (not individual entrepreneurs)

Section 2

Section 2 calculates the water tax base and its amount. This section should be completed before Section 1, since the latter contains the results of the calculation that is carried out in Section 2.

Subsection 2.1

Subsection 2.1 serves to calculate the base and amount of tax by those taxpayers who take water from a water body. Line by line, this section is filled in as follows:

1. Line 010. Specifies the budget classification code, according to which the tax will be credited to the budget.
2. Line 020.
3. Line 030. Name of the water body. If this object refers to groundwater, the number of the artesian well is indicated.
4. Line 040. Displays information about the licenses of the taxpayer. You must specify the series, number and type of license, separating them with a ";".
5. Line 060. The water use code is indicated from the range 11011–13140, which must be taken from Appendix No. 4 to the Order. The exception is the water bodies of the Crimea and Sevastopol - codes 50091 and 50092 are intended for them.
6. Line 060. The total volume of water in thousand cubic meters, which was taken from this facility for the tax period for a specific water use code. The indicator is calculated as follows: Line 70 + Line 100.
7. Line 070. The actual volume of water taken for purposes not recognized as an object of taxation under paragraph 2 of Article 3.9 of the Tax Code of the Russian Federation is reflected.
8. Line 080. The code for the purpose of the water intake. Taken from Appendix No. 5 to the Order.
9. Line 090. The limit value of the water use indicator in thousand cubic meters, which is indicated in the license for this facility and the purpose of water use.
10. Line 100. The total volume of water that was withdrawn from this facility per quarter for a specific water use code and the purpose of withdrawal, taxable. This line is calculated as follows: Line 101 + Line 102.
11. Line 101. The volume of water withdrawn from sources within the established limit.
12. Line 102. The volume of water taken from the source is over the limit.
13. Line 110. The rate established for calculating the tax for the volume of water withdrawn within the limit (subparagraph 1 of paragraph 1 of Article 333.12 of the Tax Code of the Russian Federation).
14. Line 120. The rate established for calculating tax in excess of the limit (clause 2 of Article 333.12 of the Tax Code of the Russian Federation).
    

    Note! If the declaration is filled out by an individual who is not an individual entrepreneur, the rates from paragraph 3 of Article 333.12 of the Tax Code of the Russian Federation are indicated in lines 110 and 120.

15. Line 130. The coefficient from paragraph 1.1 of Article 333.12 of the Tax Code of the Russian Federation. In 2018, it is equal to 1.75.
16. Line 140. Coefficient 1.1 (clause 4 of article 333.12 of the Tax Code of the Russian Federation). The coefficient is applied if there are no means of measuring the volume of withdrawn water in the water source.
17. Line 150. Coefficient 10 (clause 5 of Article 333.12 of the Tax Code of the Russian Federation). Indicated if groundwater is extracted for the purpose of their sale after processing and packaging. Pay attention! If the coefficients mentioned in lines 130-150 are not applied by the taxpayer, dashes are put instead.
18. Line 160. The amount of tax payable to the budget is indicated, calculated according to the formula: Line 101 × Line 110 × Line 130 × Line 140 × Line 150 + Line 102 × Line 110 × Line 130 × Line 140 × Line 150.

Form section 2.1

Subsection 2.2

Subsection 2.2 calculates the base and amount of the tax if the user does not withdraw water. This part of the declaration is filled out by taxpayers who:

• use water areas of water bodies;
• use water bodies without water intake for hydropower;
• use objects for wood alloy.

Subsection 2.2 must be completed separately for each type of use, water body and license. If it applies various tax rates, then for each rate the section is also filled in separately.

1. Line 010. The BCC is reflected, according to which the tax must be credited to the budget.
2. Line 020. OKTMO code at the location of the water use facility.
3. Line 030. The name of the object is a lake, a river, and the like.
4. Line 040. Information about licenses. Through the sign ";" the series, number and type of license are indicated.
5. Line 050. Information about the contract for the use of a water body is reflected.
6. Line 060. Water use code from Appendix No. 4 to the Order.
7. Line 070. To be completed, 21010–22140. The tax base is reflected, defined as the area of ​​water in square kilometers. The area is taken from the license, and if it is not available, from the materials of the technical and project documentation.
8. Line 080. To be filled in if line 060 contains a code in the range 30100–32100. The amount of electricity produced is indicated in thousand kilowatt-hours.
9. Line 090. It is filled in when reflected on Line 060 of the code in the range 40100–41200. The volume of wood melted for the tax period is reflected in thousand cubic meters.
10. Line 100. It is filled in when reflected on Line 060 of the code in the range 40100–41200. The distance of the rafting of the forest in kilometers is reflected.
11. Line 110. The tax rate is indicated from paragraph 1 of Article 333.12 of the Tax Code of the Russian Federation.
12. Line 120. The coefficient established in paragraph 1.1 of Article 333.12 of the Tax Code of the Russian Federation. In 2018, the coefficient is 1.75.
13. Line 130. The amount of tax on a water body or license payable to the budget. It is calculated as follows:
    1. If line 060 contains a code in the range 21010–22140 - Line 070 × Line 110 × Line 120 / 4.
    2. If line 060 contains a code in the range 30100–32100 - Line 080 × Line 110 × Line 120.
    3. If line 060 contains a code in the range 40100–41200 - Line 090 × Line 100 × Line 110 × Line 120 / 100.

Examples of filling lines 60–100:

1. Taxpayer uses the water area of ​​the water body. In line 060, he should reflect the water use code in the range 21010-22140. In lines 080-100 of section 2.2, this taxpayer will put a dash.
2. Taxpayer uses water bodies for hydropower. On line 060, it must reflect the water use code in the range 30100-32100. On lines 070, 090 and 100 of section 2.2, he must put a dash.
3. Taxpayer uses water bodies to float wood. In line 060, it reflects a code in the range 40100–41200, dashes are placed in lines 070 and 080.

Form section 2.2

This section reflects the amount of tax that must be paid to the budget. The section is filled in in the context of the location of the object of taxation.

AT line 010 the budget classification code is indicated, according to which the tax is credited to the budget. Further in the section there are blocks from lines 020-030, which indicate:

1. AT line 020- the code of the municipality where the subject of the water intake for which the tax is paid is located.
2. AT line 030- the amount of tax for all types of water use for the specified OKTMO. To define it, you need add up the tax amounts reflected for all types of water use in declaration subsections 2.1 and 2.2 with the corresponding OKTMO and CBC codes.

The correctness of filling out the declaration can be checked by control ratios from the letter of the Federal Tax Service dated September 7, 2016 No. SD-4-3 / 16671.

Section 1 Form

fines

Sanctions are provided for non-filing or late submission of the water tax declaration. In accordance with paragraph 1 of Article 119 of the Tax Code, for violation of the deadline will be fined in the amount of 5% from the amount of tax for each full or incomplete month of delay. The minimum fine will be 1 000 rubles, maximum - 30% of the tax amount.

It can also be used as a sanction current account blocking. Such a decision can be made if the declaration is not received within 10 days after the deadline for acceptance.

An example of calculating tax and filling out a declaration

Input data:

• source - artesian well near the Kuban river basin;
• location of the water body - North Caucasian Federal District;
• type of use - water intake;
• the volume of water withdrawn in the reporting period - 150 000 cubic meters, including:
  • 100 000 cubic meters - within the limit;
  • 50 000 cubic meters - over the limit;
• base tax rate - 570 rubles for 1,000 cubic meters;
• coefficient - 1,52 ;
• fence rate over the limit - 2 850 rubles for 1000 cubic meters.

Tax calculation:

1. Within the limit - 100 (thousand cubic meters) × 570 (rubles per 1 thousand cubic meters) × 1.52 = 86,640 rubles.
2. Over the limit - 50 (thousand cubic meters) × 2,850 (rubles per 1 thousand cubic meters) × 1.52 = 216,600 rubles.
3. Total tax amount: 86,640 + 216,600 = 303,240 rubles.

Sections 1 and 2.1 must be completed by the taxpayer as follows:

Normative base

• Order of the Federal Tax Service dated November 9, 2015 No. ММВ-7-3/ [email protected]"On approval of the tax return form for water tax, the procedure for filling it out, as well as the format for submitting a tax return for water tax in electronic form."
• Tax Code, chapter 25.2. Water tax.
• Letter of the Federal Tax Service dated September 7, 2016 No. SD-4-3 / [email protected]"On approval of the control ratios of the declaration on water tax".

Find out when you can file a water tax report and some other forms instead.

Any individual or legal entity that uses special or special water use in its activities becomes a water tax payer. The payment of the fee is regulated by articles 333.8-333.15 of the Tax Code of the Russian Federation.

These articles say that not all citizens and organizations are required to pay tax. So, for example, if a firm or an entrepreneur uses a resource on the basis of an agreement on the provision of a water body, they do not need to pay a fee.

Objects, base, rates

The rules for calculating and paying tax are contained in chapter 25.2 of the Tax Code of the Russian Federation. Methods of use recognized as taxable objects:

• collection of water from reservoirs;
• involvement of the facility in hydropower;
• use of a reservoir for transportation of wood;
• use of the water area.

In the same period, it is necessary to pay tax to the budget.

If a special water use is involved in the work of individuals (including foreign citizens), they also submit a copy of the report to the inspection that issued the license.

Benefits for water collection are not provided by law.

At the end of the reporting period, the taxpayer independently calculates the tax, guided by the provisions of Article 333.13 of the Tax Code of the Russian Federation. To do this, the taxable base must be multiplied by the rate and the corresponding coefficient, which is specified in article 333.12 of the Tax Code of the Russian Federation.

Filling out the declaration

Reporting is submitted by all payers of the water use fee (that is, organizations and citizens using a water body under a license). The form is approved by Order of the Ministry of Finance of Russia No. 29N.

It must be taken into account that the tax authorities are not interested in whether activities were carried out in a specific period or not. Even if the resource was not used in any way, “zero” reporting should be submitted (with dashes in the corresponding columns).

If the founder decides to terminate the activity, it is necessary just revoke the license. Otherwise, fines will be charged for non-submitted declarations on time. Information on this topic is provided in articles 333.8 and 333.15 of the Tax Code of the Russian Federation.

Water collection reporting consists of the following items:

All four subsections are filled in based on how the object is used. If, for example, an institution only pumps water, but does not use the water area, only the “title book”, sections 1 and 2 and subsection 2.1 will need to be handed over to the inspection.

Sections 1 and 2 pass all without exception. The title page has a second page - it is provided for those who do not have a TIN.

In the mandatory sections "one" and "two", as well as in the title page, all information on the object, details, taxable base and the total amount payable are indicated.

When filling out the declaration, you must follow a set of basic rules:

• the report is submitted in paper or electronic format;
• when filling out by hand, it is allowed to write only in black, blue or purple ink;
• the use of correctors is not allowed;
• an error can be corrected by a simple strikethrough;
• next to any correction you need to sign;
• all information is entered in capital block letters;
• cost values ​​are indicated in rubles, in whole;
• if there is no indicator, a dash is made;
• stapling and stapling of pages by means that damage paper is prohibited.

Filling out the title page:

1. TIN/KPP. If the identification number consists of ten digits, zeros must be entered in the first two fields. The document indicates the checkpoint assigned by the tax office at the place of reporting. If the company submits declarations at its location, it is necessary to register the TIN / KPP specified in the tax registration certificate from the notification (form No. 9 / KNU - the largest payers) or certificates for foreign companies in the form No. 11CB / Accounting.
2. Correction number. For the primary report - "0", for the revised declaration - the serial number of the change ("1", "2", etc.).
3. Tax period code.
4. Reporting period.
5. Inspection code where the declaration is submitted. It is registered in the certificate of registration.
6. Location code. If the document is handed over at the location of the reservoir, the code "255" is indicated.
7. Full name of the legal entity or full name of the individual.
8. OKVED code.
9. Reorganization (liquidation) type code.
10. TIN and KPP of the reorganized institution.
11. contact phone number.
12. Number of declaration pages.
13. Number of sheets of supporting papers.

The head of the company signs on the title page, he also puts down the date of filling and puts a seal. If the information is indicated by a representative of the company, a notarized power of attorney must be attached to the reporting.

Individuals simply sign and put the date. In the absence of a TIN, a citizen fills out page 2 of the “title book”.

Completing Section 1 Lines:

• 010 – BCC of water use tax;
• 020 - OKTMO of the area where the fee is paid (can be found in the all-Russian classifier), a dash is put in the remaining free cells;
• 030 - the total value of the tax for all types of water use (within one OKTMO).

Second section includes two subsections, which are filled in depending on the taxable object. The specified sections are filled in for each object separately (for all licenses and OKTMO). In the case of applying different rates, the calculation for each is submitted on a separate form.

First subsection fill in if water intake is performed. Here you need to specify:

• 010 - CBC collection;
• 020 - OKTMO of the area where the object is used;
• 030 - name of the object (lake, river, sea, etc.) or well number (for an underground source);
• 040 – series, number, type of license;
• 050 – water use code;
• 060 - the amount of resource received for a specific water use code (to sum lines 070 and 100);
• 070 – volume of water actually received from the object, if the case is not subject to taxation;
• 080 – resource collection purpose code;
• 090 - water use limit of 1000 m 3 (indicated in the license);
• 100 - the total volume of water subject to the fee (add lines 101 and 102);
• 101 – water received under the limit;
• 102 - water received in excess of the limit;
• 110-150 – bets with odds;
• 160 – payment amount (101 * 110 * 130 * 140 * 150 + 102 * 120 * 130 * 140 * 150).

The rate, taking into account the coefficient, is rounded up to the ruble.

Second subsection completed in the following cases:

• use of the object's water area;
• participation of the facility in the operation of the HPP;
• use of the facility for timber rafting.

This subsection reflects for each object and type of use:

Fee Calculation Rules:

Example: CJSC Vympel receives water resources from an underground source in the Volga District for various purposes under two licenses:

• for personal production needs (from an underground source) - an annual volume of 80,000 m 3;
• for water supply of the population - a limit of 120,000 m 3.

For the first quarter of 2018, the company received the following volumes:

• for personal purposes - 28,000 m 3;
• for the population - 23,000 m 3.

The first quarter fee is calculated separately for each type of use. The limit of water use for personal purposes is 20,000 m 3 - the company has exceeded it.

The tax rate, taking into account the coefficient, is:

• 459 rubles for every thousand cubic meters (348 * 1.32);
• 2297 per thousand cubic meters if the limit is exceeded (348 * 1.32 * 5).

The amount of payment for personal needs will be:

20,000 m 3 * 459 = 9180 rubles

8000 m 3 * 2297 = 18 376 (for excess)

Amount of payment for water supply of the population:

23,000 m 3 * 93 = 2139 rubles

Total fee for the first quarter:

9180 + 18 376 + 2139 = 29 695 rubles

The declaration was filled out by an accountant and submitted on 04/18/2018.

Reporting methods

Declarations hand over three ways:

• in person;
• by ordered letter with a description of the attachment;
• TCS in electronic format.

Rented in person Two copies: one remains in the tax office, the other is returned to the payer with a stamp of the submission date.

If the reporting is submitted by a representative, he must have a notarized power of attorney in his hands.

Measures of responsibility

If the payer has violated the reporting deadlines, a fine of 5% of the amount of the unpaid fee (not less than 1000 rubles and not more than 30% of the tax amount) is imposed on him. The penalty is paid for each month from the date of delay.

Good afternoon dear subscribers! Today we will raise the topic of wastewater discharged into a centralized sewerage system. The time for water sampling is already approaching, and Vodokanal specialists again and again every quarter go with their samplers to the control wells. Employers are being charged exorbitant fees for wastewater discharges, but we can make a difference ourselves! After all, not so long ago we had a unique instrument-declaration on the composition of wastewater, but, unfortunately, not every specialist can correctly use and draw up this document, in fact, in this note we will try to explain the possibilities provided by legislators in terms of this document.

In accordance with the requirements of the Federal Law of the Russian Federation of December 7, 2011 No. 416 "On Water Supply and Sanitation", "Rules for Cold Water Supply and Sanitation" (clauses 124-127, hereinafter referred to as the "Rules"), approved by the Decree of the Government of the Russian Federation of 29 July 2013 No. 644, Declaration on the composition and properties of wastewater for the next year is submitted to Vodokanal before July 1 of the previous year and contains the information specified in clauses 128-129 of the Rules.

The Declaration on the composition and properties of wastewater (hereinafter referred to as the Declaration) is an independent document, it is not an annex to the Cold Water Supply and Sanitation Agreement, because not required for all categories of subscribers. In accordance with clause 124 of part VIII of the RFP No. 644, a declaration on the composition and properties of wastewater is required to be submitted by all subscribers engaged in activities related to the production, processing of products, having independent outlets into a centralized sewage system, the volume of wastewater of which is more than 30 cubic meters. meters per day in total for all outlets from the industrial site, including subscribers, for whose facilities, from January 1, 2014, allowable discharge standards are set.

The declaration is recognized as invalid, developed and re-submitted by the subscriber within 2 months (clauses 38.39 of the RFP dated July 29, 2013 No. 645) in the following cases:

1. when commissioning water-protective, water-saving or drainless technologies, new or reconstructed facilities, re-profiling of production, the composition and properties of the subscriber's wastewater have changed;
2. in the course of monitoring the composition and properties of wastewater, you detected an excess discharge of pollutants that was not reflected in the declaration by the subscriber;
3. the subscriber to establish new standards for permissible discharge.

The declaration characterizes the actual quality of the subscriber's wastewater, which is established in order to determine:

• the degree of negative impact of the subscriber's wastewater on water bodies;
• the degree of negative impact of the subscriber's wastewater on the operation of the centralized sewerage system.

The values ​​of the declared actual concentrations of pollutants (FCi) and indicators of wastewater properties are determined by the subscriber by evaluating the results of a series of determinations of the composition and properties of wastewater samples at all sewer outlets of the subscriber (at least 3 at each outlet), performed on behalf of the subscriber by a laboratory accredited in the manner prescribed by the legislation of the Russian Federation, including the results of monitoring the composition and properties of wastewater, carried out by the organization that carries out the water disposal, mg / cu. dm. When determining FCi, the values ​​of any volley discharge of pollutants are necessarily excluded. These types of analyzes can be used for the last 5 years.

If the object has several outlets to the centralized sewerage system, the composition and properties of wastewater for each of such outlets are indicated in the declaration on the composition and properties of wastewater.

The list of pollutants for which wastewater samples are analyzed is formed on the basis of the lists of pollutants for which permissible discharge standards or water disposal standards have been established by composition, as well as regulatory requirements in order to eliminate negative impacts on centralized sewerage systems.
The declaration allows the enterprise to establish for itself, on the basis of selected protocols, those values ​​of FCi, mg / dm3 (Declared actual concentration in wastewater) that are closest to the norm or correspond to the norms of concentration.
In the case of using advanced wastewater treatment methods, the negative impact on the central sewerage system can be gradually reduced and the declaration improved by developing new statistics on the quality of the treatment facilities. The declaration form for 2017 must be submitted no later than July 1, 2016.

That's all. Until new notes!

As with paying any tax, you should know the basic rules for filing reports, navigate the deadlines and figure out how to fill out the forms.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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This will make it possible to pay off all debts to the state in a timely manner and to calmly conduct their business for entrepreneurs and legal entities.

The first thing to figure out is when and how to submit a report, as well as what to write in the lines. Consider whether there are any changes when submitting a water tax return in 2019.

What you need to know

Let's figure out what regulations govern the procedure for filling out documentation and paying. Such information is necessary for taxpayers who use water bodies for various purposes in accordance with the laws of the Russian Federation.

Payment procedure

At the end of the tax period, the water tax payer undertakes to carry out calculations (independently) in accordance with the procedure provided for.

For this, the tax base is determined (the volume of water resources that is withdrawn, the area of ​​the object that is used, etc.), and it is multiplied by the tax rate that corresponds to such types of water use, economic regions and water basins.

The order of the water tax contains ch. 25.2 of the Tax Code according to the location of objects that are subject to tax. If a person uses several objects, then it will be necessary to pay to the department where he is registered as a taxpayer.

Then the received funds will be distributed among the subjects of the Russian Federation, within the territory of which water resources are located.

When deciding on the transfer of taxes for water use, it is worth relying on the fact that the water resource is taxed, which means that the transfer of the calculated amount should be carried out at its location.

When objects are located in different regions, agreements should be drawn up with the state representation of these entities.

The conditions and terms for filing reports in the form of a declaration regulates. This law avoids problems that may arise when submitting a document.

The payer must submit one at the location of the water resource. If there are several objects in the use of a person, information is simply added to the reporting.

In this case, it will be necessary to submit the declaration itself and its photocopy: the original - at the place where the organization is registered, a photocopy - at the place of the actual place of use of the resource.

Who submits the declaration

The object that is taxed is:

• implementation of water intake from a water resource;
• use of the water area of ​​rivers, seas and other bodies of water, except for timber rafting;
• if a reservoir is used for the operation of a hydroelectric power station;
• if a pond is used for timber rafting.

Items that are not taxed are listed in .

The tax base is determined individually for each category of objects, and the rates at which the calculation is made are also different:

There are no water tax benefits for individuals. The tax period is 3 months (quarters).

Each line corresponds to one indicator. The numerical designation of the amount is entered in whole numbers, the text designation - in capital letters.

The declaration contains the following list of pages:

The first three pages must be completed without fail for everyone, and the rest - depending on what type of water use is carried out.

Section 1

If there are not enough lines to fill in, the necessary data is added on an additional sheet. The completeness of the information is confirmed by the signature of the person who signed the title page. The date is set.

Section 2

Contains data on all water resources that are used in the abstraction of water, taking into account each license (if any) regarding the target orientation of the withdrawn water.

The presence of the use of the reservoir for different needs, which have differences in the determination of rates, will need to be entered in section 2.1 in several copies.

The number of sheets will correspond to the number of rates applied.

An example of filling out a declaration

Let's give an example of how the declaration will be filled out.

Chapter. 2.1

The water body from which water is taken is located in the Bureya district, Amur region. It is worth filling out one copy. The volume of water withdrawn is 65 thousand m3, the limit is 45 thousand m3.

Section 2.2

This section will be completed separately for each object. The user placed swimming transport on an area of ​​2 km2 on 1 river (Zeysky district, Amur region). One copy is required.

Section 2.3

Electricity was produced on the river - 1400 thousand kWh.

Section 2.4

Timber rafting was carried out (Omsk region, Tynda river), the volume of which was 7 thousand m3 of wood material, the distance was 200 km.