Water tax is due due date. The tax period for water tax is
Every company or individual is required to report to government bodies for maintaining different types entrepreneurial activity. At the same time, not only reports must be submitted to the inspection, but also various types of taxes must be paid.
If firms or individual entrepreneurs use the country's special water resources in the course of their work, they are required to pay the appropriate water tax. It is important to know what its features are, who should pay it, how it is calculated and transferred.
The water tax is a specialized fee introduced only in 2005. He acted as a replacement for the fee that entrepreneurs who used water bodies in the process of working had to pay.
This tax is represented by a federal fee levied on companies and entrepreneurs who use the relevant water resources in the course of their work. It is taken additionally from individuals if it is established that they use water bodies.
Key Features of the Tax Regime
For a correct calculation, it is important to study its main characteristics. These include:
- Taxpayers. These include companies, individuals or individual entrepreneurs who use water resources in the process of work, therefore they are required to pay the appropriate amount of money for this process.
- Objects. It is licenses obtained by companies or entrepreneurs so that they can use water resources or special facilities.
- The tax base. It is represented by the valuation of a particular water body, so its size depends entirely on how this object is used by the company or individual entrepreneur.
- Taxable period. It is represented by a quarter. What are the submission deadlines? tax return for different types of taxes you can read
- Bid. It completely depends on how exactly the water body is used, as well as in which economic zone it is located. If the main purpose of using water is to provide it for use by the population, then a tax equal to 81 rubles is levied for water use. for 1 thousand cubic meters.
- Objects of taxation. The objects are: water intake, the use of various water resources, the use of water in the field of hydropower and other ways of using resources for various purposes.
Important! Often, several tax rates are set for one water body at once, so the amount that the taxpayer must pay is calculated by adding all the indicators received.
Rates are set in rubles per 1,000 cubic meters. m. The size of these rates depends entirely on the economic zone in which the entrepreneur works. In the calculation process, only rubles are necessarily used, so kopecks are not taken into account.
In what order is the calculation and payment of water tax, you can see in this video:
Important! Taxpayers are required to independently make calculations in order to determine the amount payable to the budget.
Payment is made in the region where the company or individual entrepreneur is located. Transfer of funds is carried out before the 20th day of the month following the reporting period. The legislation does not provide for the possibility of providing any benefits for this tax.
Who acts as a taxpayer
The taxpayer is the entities that use any water objects in the process of work. Not only the resources of the seas, rivers or lakes, but also underground sources, streams or swamps and canals can be used.
Important! Each entity using water resources must, without fail, be allowed to replace it with a special agreement concluded with the authorities.
It is illegal to use any water resources without permits. The obligation to pay tax does not stop if the license has expired, and at the same time the company or individual entrepreneur continues to use water resources.
Each organization is obliged to pay this tax if it uses water bodies, and at the same time there is no opportunity for any company to use benefits.
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Regulation of the payment of this tax
In the process of using water resources, each company must take into account the basic requirements of the legislation in this area of activity. These include:
- all subjects of the water tax are established by law, therefore, entrepreneurs are required to carefully study this information so that there are no problems with inspections;
- activities should be carried out only with a properly executed license, which can be replaced by a special agreement, and, even if these documents expire, the need to pay tax does not stop;
- there are no benefits for paying water tax, so all entrepreneurs who use water resources in the process of work are obliged to transfer funds to the state in full.
Important! Violation of any requirements of the law is the reason for the imposition of fines, as well as the application of other penalties, which may even consist in the prohibition of business activities.
Features of payment of water tax
Each company that is required to pay water tax must understand the specifics of this process. These include:
- The tax base. Not installed single base and rate, which is considered the specifics of this payment. The base size depends on different conditions. The volume of water used is taken into account, for which measurements are made with special devices or standards are applied.
- Bid. The number of rates used is huge, so every entrepreneur should know how to choose the right rate. For this, the type of water use is taken into account, the location of the object, since it can be underground or surface, economic zone, in which the activity is carried out, as well as the type of object.
- The tax period is a quarter, therefore, tax is paid quarterly until the 25th day of the month following this quarter.
Important! Most often, the taxpayer uses special limits established by law, which makes it easy to determine tax base without the need for complex measurements.
Calculation rules
Taxpayers must independently carry out calculations, on the basis of which the optimal amount of funds to be transferred to the budget is determined.
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To determine the correct amount of tax, you need to have information:
- tax rate;
- the tax base.
Important! Often, one company uses several water bodies at once, and at the same time, the amount of tax must be determined for each such object, after which all the values obtained are added up.
You can read how to open your own drinking water production business and whether you need to apply for a license and pay taxes in this case.
For example, a company has issued a license for water intake, and the limit per quarter is 340 thousand cubic meters. m. For the first quarter, water intake was equal to 320 thousand cubic meters. m. The tax rate is 300 rubles, and the coefficient to the rate is 1.32%. In this case, the tax amount is calculated - 320,000 * 300 * 1.32 = 126,720 rubles.
How to fill out a declaration
It is important not only to correctly calculate and pay the tax on time, but also to prepare the declaration, since for its late submission or for the presence of errors in it, a certain responsibility is also assumed for taxpayers.
Important! The declaration contains information received directly by the taxpayer, and it includes the rate used, the calculated amount of tax and the tax base.
The declaration is submitted quarterly with the simultaneous payment of tax. It is important that it be submitted by the 20th day of the month following the end of the reporting quarter. It is necessary to submit a declaration to the Federal Tax Service, located at the location of the company.
It is important to correctly draw up and fill out the document, for which certain requirements are taken into account:
- may be transmitted in writing or in electronic format, and it is necessary electronic version if the organization officially employs more than 25 people;
- if it is planned to submit documentation in writing, then it is filled out only with a black or blue ballpoint pen;
- all figures are indicated in rubles, excluding kopecks;
- each cell is designed to record one character, which is not only a number, but also commas or periods;
- the document certainly contains the date of its completion, the signature of the taxpayer and the seal of the organization;
- if there are empty cells, then a dash is put in them, and it can also be replaced with zero;
- if it is required to make any corrections to the finished document, then they must be certified by the signature of the taxpayer and the seal of the company;
- at the top of each page of the declaration, the TIN of the company or individual is entered.
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Important! If in one tax period the taxpayer did not use any water bodies, then there is no tax base, so the tax is not paid, but the company must still submit a declaration, which will be zero.
Liability and fines
Responsibility for these violations is represented by the accrual of fines:
- if the taxpayer is late with the deadlines for submitting the declaration, then he pays 5% of the tax calculated in the document, and this fine cannot be less than 1 thousand rubles. or more than 30% of the tax amount;
- if the declaration is submitted electronically, and the rules of this process are violated, then the company pays a fine of 200 rubles;
- if the tax is not paid or its incomplete amount is transferred, then this leads to the accrual of a fine equal to 20% of the calculated amount;
- if the tax is not paid intentionally, then the penalty is 40% of the amount.
Thus, the water tax must be paid by different companies or entrepreneurs whose activities are related in different ways to the use of different water bodies. It is paid quarterly, and a declaration for this tax is submitted every quarter.
It is important to correctly understand the rules for calculating it and the terms of payment so that there are no violations that lead to the accrual of significant fines. Also, taxpayers should study all the requirements of the legislation, since in some situations the use of water resources is not accompanied by the need to pay a tax.
Even if the taxpayer does not use water bodies in a certain period, he still must hand over tax office null declarations. In this case, there will be no problems with the inspection bodies.
The objects and subjects of the water tax are discussed in detail in this video:
If an enterprise has a license for water use, then its accounting department must clearly follow the deadlines for submitting water tax in 2017. Moreover, the tax period for this payment is by no means a calendar year.
due date = due date
The rules established by the Tax Code of the Russian Federation in relation to the water tax (Chapter 25.2) have their own distinctive specifics. Thus, on the basis of Article 333.11 of the Code, the tax period for water tax the law recognizes only the quarter. That is, this is the rare case when purely reporting periods not provided at all.
In addition, we note that the deadlines for transferring water tax to the federal treasury and the deadlines for submitting a water tax declaration for 2017 completely coincide. By virtue of a direct indication of the Tax Code of the Russian Federation, this issue is regulated by a general rule - paragraph 1 of Art. 333.15 of the Code.
When to be in time
By virtue of the law, enterprises and merchants that operate with a water license submit declarations and deduct tax on a quarterly basis - no later than the 20th day of the month that follows the corresponding quarter (clause 2 of article 333.14 of the Tax Code of the Russian Federation).
Thus, the deadlines for reporting water tax in 2017 fall on the following dates:
- 20 April;
- July 20;
- The 20th of October;
- January 22, 2018 (rescheduled from Saturday - 20.01).
There are no special rules regarding the deadline for submitting reports on the water tax of the Tax Code of the Russian Federation.
On what form
The tax declaration form for water tax valid in 2017 was approved by order of the Federal Tax Service of Russia dated November 09, 2015 No. ММВ-7-3/497. Its form according to KND is 1151072:
Please note that the majority submits this declaration and pays the tax for water use itself - at the location of the water body.
Should I submit?
When asked whether it is necessary to submit a declaration in the absence of the fact of water intake and, accordingly, comply with the deadlines for the delivery of water tax in 2017, the tax authorities answer not in favor of the payers.
For example, official clarifications tax service Russia, set out in the letter dated April 29, 2016 No. SD-4-3/7821. The logic is as follows: the obligation to submit reports on any tax is due not to the presence of its amount payable, but to the provisions of the law on this type of tax, by which the relevant organization (IP) is included among the payers.
If the organization has a license for the use of subsoil, which allows the withdrawal of water from water bodies, the enterprise acts as a payer of water tax and must submit a declaration on it. Including - in the absence of the fact of water intake in the tax period.
Thus, even if for some reason the organization does not use the water body, file null declaration still have to pay for the water tax. In this case, it does not matter that according to the metering devices there was no water intake.
For enterprises, individual entrepreneurs and individuals using water objects under a license or extracting water from the subsoil, a special reporting form is provided - a 2017 water tax declaration. The standard form of this document is regulated by order of the Ministry of Finance 29n of 2005. Filling it out is not a right, but an obligation of the taxpayer, a negligent attitude towards which entails the application of penalties.
According to the provisions of the fiscal legislation, the deadline for payment of water tax occurs after the expiration of a specified period - a quarter. The organization or individual entrepreneur is obliged to transfer funds to the budget before the 20th day of the next month.
Reporting is submitted by all individuals and legal entities that have a license to operate water resources or extract water by underground methods. It doesn't matter if the business was running or idle in the past quarter. If the activity was not carried out, then you need to submit to the IFTS legislative form with null values.
The deadline for submitting a water tax declaration is no later than the 20th day of the month following the expired quarter. For late submission of the document for the payer, fines are provided in accordance with tax and administrative legislation.
Where to submit the report form?
According to the provisions of the legislation, the water tax declaration is submitted to the IFTS, to which the object used (artificial or natural reservoir) belongs.
For taxpayers who do business simultaneously in several cities or districts belonging to the same region of the Russian Federation, a special rule is provided: they submit reports to the IFTS at their own discretion:
- at the place of registration of the legal entity;
- according to the location of the used reservoir.
The choice made must be coordinated with the territorial department of the tax inspectorate.
Companies and individual entrepreneurs with the status largest taxpayers, are required to submit reports to the IFTS, which recognized them as such.
How to submit a report?
The 2016 water tax declaration can be submitted in one of two ways:
- On purpose, on paper. The head of a legal entity or an entrepreneur can bring the document himself, transfer it with a legal representative, or send it by mail.
- Electronic - remote delivery of documents through the TCS.
Electronic filing is required for certain categories economic entities named in the legislation, for example, for the largest taxpayers. Violation of this rule entails the imposition of a fine in the amount of 200 rubles. according to Art. 119 of the Tax Code of the Russian Federation.
Structure of the reporting form
If we consider an example of filling out a water tax declaration, it becomes clear that the document includes four parts:
- Title book containing information about the taxpayer, signature of an authorized person, seal.
- The first section, where the amount of tax to be transferred is prescribed.
- The second section, which provides the calculation of the fiscal base and the value tax liability. It is divided into two parts:
- Section 2.1 - calculation of the amount of tax for commercial structures that carry out water abstraction.
- Section 2.2 - calculation of the amount of tax for structures that carry out other types of water use, except for water abstraction.
The first two parts of the declaration are mandatory for all taxpayers to complete. Sections 2.1 and 2.2 are addressed to commercial entities depending on the type of water use. For example, if a company is engaged in water abstraction and does not use the water area, it fills in part 2.1, and leaves part 2.2 blank.
Filling in the title
Completing the water tax return should begin with title page. It must contain the following information:
- The name of the taxpayer is the full name of the organization in accordance with the text of the Charter or the full name of the individual entrepreneur.
- TIN - if the code consists of ten characters, zeros should be entered in the first two cells.
- Checkpoint - you need to indicate the code assigned to the tax office where the reporting form is submitted: at the location of the reservoir or the place of activity of the organization.
- Adjustment number - for the first delivery of the declaration, “0” is put down, for the second one - “1” and then by analogy.
- Tax period code and reporting year number.
- Code at the place of registration - you need to select an option from the directory. An example of filling out a tax return for a water tax for an enterprise with a similar field of activity will help determine this value.
- OKVED organization.
- Data on the reorganization of a legal entity. If this information not relevant, dashes are put in the cells.
- The number of document pages and the number of application sheets.
- Contact phone of the commercial structure.
At the bottom of the title page, the date of completion and the signature of the head of the company or entrepreneur are affixed. If the document is signed by another authorized person, you must indicate the number of the power of attorney on the basis of which he acts. The information is confirmed by the seal of the legal entity, if available.
Completing the first section
The tax return for water tax in the first part consists of three lines:
The first section is a summary of the data obtained from the calculations, which are detailed later in the second part. Therefore, filling out the document must begin with them.
Completing the second section
The second part of the declaration is divided into two subsections: 2.1 and 2.2. Depending on the types of water use, the company or individual entrepreneur fills out one of them or both at once. For every direction of use natural resources and each bet has a separate page.
The 2017 water tax return is filled out in part of section 2.1 by persons who take water from natural sources. This part contains information:
- KBK and OKTMO;
- name of the reservoir used;
- information about the license;
- water use code;
- the amount of liquid taken;
- purpose of the fence;
- applicable rates and adjustment factors;
- the final calculation of the amount for each bet.
Section 2.2 is filled in by analogy. It is intended for individuals and legal entities using the water area, carrying out timber rafting or engaged in hydropower.
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). It must be paid by organizations and individuals, including individual entrepreneurs who conduct activities for the use of water bodies subject to licensing (clause 1 of article 333.8 of the Tax Code of the Russian Federation). It's about first of all, about the intake of water from groundwater through wells.
The object of taxation for water tax is recognized (clause 1 of article 333.9 of the Tax Code of the Russian Federation):
- abstraction of water from water bodies
- use of the water area of water bodies, except for timber rafting in rafts and purses;
- use of water bodies for the purpose of floating wood in rafts and purses and for hydropower purposes (without water intake).
At the same time, in certain cases, water intake does not fall under the object of taxation. For example, when using this water for agricultural purposes, for fish farming, ensuring fire safety, etc. Also, not every use of the water area of a water body is subject to a water tax (clause 2, article 333.9 of the Tax Code of the Russian Federation).
tax period a quarter is recognized for water tax (Article 333.11 of the Tax Code of the Russian Federation).
How to calculate water tax
The tax base for water tax is determined separately for each object of taxation. And if different tax rates are established for it, then the base is considered in relation to each of them (clause 1 of article 333.10 of the Tax Code of the Russian Federation).
Among the payers of water tax, the majority are those organizations and individual entrepreneurs that are engaged in the extraction of groundwater. Their tax base is determined by the volume of water withdrawn during the tax period, in accordance with the readings of water meters (clause 2, article 333.10 of the Tax Code of the Russian Federation).
By general rule The tax is calculated as the product of the tax base and the rate. But depending on the purpose of water production, the calculation procedure may differ (clause 2 of article 333.13 of the Tax Code of the Russian Federation).
So, if water is extracted from a well for the purpose of supplying it to the population, then the tax is calculated according to the formula (clause 3 of article 333.12 of the Tax Code of the Russian Federation):
Tax amount = Volume of water per quarter (thousand cubic meters) x Tax rate (in 2018 it is 122 rubles per 1 thousand cubic meters)
If water is taken for other purposes, then:
- Firstly, the water tax rate is taken with a coefficient. For 2018, a coefficient equal to 1.75 is set (clause 1.1 of article 333.12 of the Tax Code of the Russian Federation);
- secondly, when calculating the tax, it is taken into account whether the organization (IP) met the water intake limit specified in the license. Since the volume of water produced in excess of the limit is taxed at a rate increased by 5 times (clause 2 of article 333.12 of the Tax Code of the Russian Federation).
Therefore, the formula for calculating the tax looks a little different:
Terms of payment of water tax
You need to pay water tax at the end of each tax period, i.e. quarter. The deadline for payment of water tax under the Tax Code of the Russian Federation is the 20th day of the month following the tax period (clause 2, article 333.14 of the Tax Code of the Russian Federation).
The CCC for water tax in 2018 is 182 1 07 03000 01 1000 110. This CCC for water tax is relevant for both organizations and individual entrepreneurs.
Deadline for submitting a water tax return in 2018
As stated in the Tax Code, taxpayers must submit water tax declarations within the time period established for paying the tax (clause 1, article 333.15 of the Tax Code of the Russian Federation). That is, the reporting deadlines are the same as for the transfer tax payments to the budget. They are listed in the previous section.
water tax installed Ch. 25.2 of the Tax Code of the Russian Federation and entered into force on January 1, 2005 instead of the previously valid fee for the use of water bodies. Water tax payers recognized organizations and individuals engaged in special and (or) special water use in accordance with Russian legislation.
The use of water bodies without the use of structures, technical means and devices (general water use) can be carried out by citizens and legal entities without obtaining a water license. The use of water bodies with the use of structures, technical means and devices (if a license is available) is recognized as special water use.
Natural persons who use water on the basis of agreements or decisions on the provision of water objects for use, concluded and adopted after the entry into force of the Water Code of Russia, are not recognized as payers of water. A fee is charged for the use of a water body on the basis of an agreement (Article 20 of the RF VC). The decision to grant a water body for use may be made by the Government of the Russian Federation, executive bodies of state power or bodies local government(Article 21 of the RF VK), which also have the authority to establish fees for the use of water bodies. Therefore, in Art. 333.8 clarifies that organizations and individuals that use water bodies on the basis of agreements (decisions) concluded (adopted) after January 1, 2007 do not pay water tax.
The objects of water taxation are the following types of water use:
- water intake from water bodies;
- use of the water area of water bodies, with the exception of timber rafting in rafts and purses;
- use of water bodies without water intake for hydropower purposes;
- the use of water bodies for the purpose of floating wood in rafts and purses.
- abstraction from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;
- water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;
- special use of water bodies to meet the needs of the country's defense and state security;
- water intake from water bodies and use of the water area of water bodies for fish farming and reproduction of aquatic biological resources;
- use of the water area of water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work;
- use of the water area of water bodies for the placement and construction of hydraulic structures for hydropower, land reclamation, fisheries, water transport, water supply and sewerage purposes;
- the use of the water area of water bodies for organized recreation by organizations intended exclusively for the maintenance and service of the disabled, veterans and children;
- water intake from water bodies for irrigation of agricultural land, irrigation of horticultural, horticultural, summer cottages land plots, land plots personal subsidiary farms citizens, for watering and maintenance of livestock and poultry, which are owned by agricultural organizations and citizens;
- use of the water area for fishing and hunting, etc.
Tax base for water tax
The tax base is determined separately for each specific water body and type of water use. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate.
When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period. The volume of water withdrawn from a water body is determined based on the readings of water meters reflected in the log primary accounting water use. In the absence of such devices, the volume of water taken is determined based on the operating time and performance of technical equipment. If it is not possible to determine the amount of water withdrawn based on the operating time and productivity of technical means, it is determined based on water consumption rates.
When using the water area of water bodies (with the exception of wood floating in rafts and purses), the tax base is determined as the area of the provided water space. The area of the provided water space is determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement), according to the materials of the relevant technical and project documentation.
When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.
When using water bodies for the purpose of floating wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period in thousands of cubic meters and the distance of the rafting, expressed in kilometers, divided by 100.
Water tax rates
Water tax rates are set in rubles per unit of the tax base depending on the type of water use and differ by economic regions, river basins, lakes and seas. In addition, when taking water, the economic region is taken into account, as well as whether the water body is surface or underground.
The tax rates specified in the Tax Code of the Russian Federation are applied when water is withdrawn within the established limits. When water is taken in excess of the established limits, an increase in rates by 5 times is provided.
When calculating the water tax for the use of the water area of a water body, the tax rate is set for a year. Therefore, the tax for a separate tax period is calculated as a % of the amount of tax calculated at the annual tax rate.
The water tax rate for water intake for water supply to the population is set at 70 rubles per 1000 cubic meters. m of water.
Tax period for water tax
The tax period for water tax is quarter.
The tax is payable no later than the 20th day of the month following the expired tax period (ie no later than April 20, July 20, October 20 and January 20).
The taxpayer calculates the amount of tax independently as the product of the tax base and the corresponding tax rate. The tax payable is the amount resulting from the sum of the tax amounts calculated for all types of water use.
The tax return is submitted by the taxpayer in tax authority at the location of the object of taxation within the period established for the payment of tax.
At the same time, taxpayers, in accordance with Article 83 tax code The Russian Federation, classified as the largest, submit tax returns to the tax authority at the place of registration as the largest taxpayers.
Water tax is also paid by taxpayers − foreign persons subject to its conditions, which are required to provide a copy of the tax return to the tax authority at the location of the authority that issued the water use license, within the time period established for payment of the tax.