There has been a water tax since 2005, in return for fees for using the country's water bodies. Currently, taxpayers are legal entities and individuals who specifically or specifically use water in the process of their management. These can be large organizations that make water intake for hydroelectric power plants, with timber rafting, as well as medium and small enterprises that use water intake for the needs of the population or when using wells.
In this case, quarterly, annual limits for water consumption are always set , which are approved and regulated by law. In case of exceeding the limits, tax rates increase sharply by the amount of excess several times. The tax base depends on the amount of water consumed for a particular tax period. It can be installed on metering devices, depending on the time of work and the productivity of technical means or on the basis of consumption standards. When calculating the tax base, the area of the water space obtained under a license is taken into account on the volume of fused wood and the distance of the alloy, on the amount of electricity generated during the period at hydroelectric power plants.
Each taxpayer calculates the tax amount independently. For 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, it is necessary to add up all the amounts, first calculate them separately. It is the responsibility of the taxpayer to fulfill the obligation to pay taxes that must be paid at a specified time at the location of the object of taxation.
So water tax must be paid no later than the 20th day of the month immediately after the reporting period. A quarter is taken for the reporting period . When paying for the 1st quarter, payment must be made no later than April 20. In case of violation of terms, in case of tax evasion, compulsory penalties are applied, penalty and fines are charged.
When you will calculate and pay the water tax, the rates must be recognized and updated constantly to avoid unnecessary recalculations and surcharges in the future. Starting from 2011, the Ministry of Finance began indexing water tax rates; it will be necessary to take into account the increase coefficient. Tax rates are established for the basins of the seas, lakes, rivers, taking into account the economic region and whether it is underground water or located on the surface. Rates are set in rubles for 1 thousand. cube m of water.
But not all types of water use can be subject to taxation. For example, water tax is not paid for the abstraction of thermal waters, waters containing minerals or having a therapeutic effect. Water withdrawals, which are used to eliminate fires, natural disasters, for the needs of the country's defense and state security, are not subject to taxation. And also, when using the water bodies in sanatoriums intended exclusively for the disabled or children, for watering summer cottages, for drinking water for livestock and poultry used by citizens and agricultural organizations, when using water bodies for fishing and hunting.
Water tax is considered paid only when the bank has executed the payment order with sufficient funds in the account of the company. If there are priority payments and insufficient funds in the current account for everything, the water tax may not be paid, even if the payment order is sent to the bank. In this case, the primary obligations will be paid, and the payment order for the payment of water tax will be returned by the bank to the company due to insufficient funds.