Thanks to the introduced tax on wells and wells, the legislation of the Russian Federation controls the use of water resources, as well as in what territory and by whom they are used. In addition, at the expense of it, those who are engaged in illegal extraction of water are found. That is, taxation allows you to control the environmental situation in the state. There are also more frequent cases when a special license is required for the exploitation of water resources (for example, for tubular wells). It can be obtained from the executive authorities by preparing the necessary package of documents and filling out an application.
It is necessary to have those for each water source. passport, which contains all of its characteristics, provided after construction to the Department for Subsoil Supervision of the Russian Federation. And he, in turn, already determines the need for payment, and the amount of water that can be consumed (for some types of wells, a limitation is imposed on the volume of water used).
You need to pay for the use of water that is extracted from a well or well in the following cases:
- If the source has a depth of 40-250 meters;
- The water contains a high concentration of natural salts and minerals;
- There are no various metal impurities in the composition of water;
- The mine is drilled into the bottom layer of the water vein.
The tax for the use of water resources is not subject to the following conditions:
- The depth of the source does not exceed twenty meters (in some cases, forty meters);
- A well or a well is installed in a summer cottage or backyard;
- The owner of the source does not use it for business;
- The well or well does not affect the waters of the natural resources;
- The amount of water used does not exceed the established norms calculated for residents of the house and for irrigation of the territory;
- Wells located on limestone do not affect the central water supply.
If the above conditions are met, the use of water will be unlimited, or special control bodies will carry out an appropriate check (which they can carry out at any time) and in case of violations, the owner may be issued a warning or a fine. In case of repeated violations, the well will be ordered to shut down.
Subparagraph 13 of paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation indicates that there is no taxation for the use of water, provided that it is used only for watering summer cottages and other personal needs of the owners.
Law No. 2395-1 "On Subsoil" indicates the possibility of using water from wells and wells for irrigating your own plot and watering livestock and ordinary animals.
Law No. 3314-1 “On the Procedure for Enacting the Regulation on the Procedure for Licensing the Use of Subsoil Resources” contains the procedure for licensing and operating wells. Consists of all types of sources for which tax payment is required or vice versa.
Clause 3 of Article 7 of the Code of Administrative Offenses of the Russian Federation contains the amount of penalties that are imposed for the operation of an unregistered source.
In case of violations, rather large fines are issued:
- For directors of companies - from 30 to 50 thousand rubles.
- For legal entities persons - from 88 to 100 thousand rubles.
- For physical. persons - 3000 to 5000 rubles.
Terms of payment of tax and its amount
An artesian well is the most important and key source, since it has a strategic reserve of clean water, and therefore is considered a natural wealth, as well as minerals, due to this, the cost of its use is quite high.
But the price in this case is not a constant, but, on the contrary, is quite different, since it depends on many criteria (even on the location of the source).
- For the use of water for personal purposes, individuals pay 81 rubles. for 1000 m3;
- Water supply facilities, individual entrepreneurs and businessmen pay at completely different rates, the amount of which can range from 300 to 754 rubles per 1000 m3 (all prices can be checked with the Federal Tax Service or on its official website).
In any case, a restriction of use has been established for absolutely everyone, if exceeded, the tax coefficient increases by 1.15 times. All data can also be viewed on the FNOS website or by visiting the office in person.
Everyone is obliged to pay taxes no later than the 20th day of the next month after the last quarter. That is, on January 20, April, July and October, all payments must have already been made.
After each payment made, it is necessary to provide a confirmation report to the Federal Tax Service Inspectorate at the place of registration of the water intake.
In the event of a delay in payment, as in any other case, a penalty will be charged in the form of a default interest.
According to the legislation of the Russian Federation, there is a special procedure for declaring the payment of tax for the use of water.
Before starting the whole process, you need to prepare a standard package of documents that will be required by the IFTS. This list consists of:
- Water level control log;
- Tax declaration (prepared independently);
- A license that allows you to operate or drill a source (to obtain it, you must also prepare: a cadastral document, a certificate of the conducted water analysis; data on the restriction on pumping, a water level control log and copies of all packages of documents);
- Well or well passport;
- Conclusion on sanitary zones.
Now we are preparing a tax return, consisting of a title page and several items that contain the following information:
- Tax cost;
- All necessary calculations (tax base, water tax cost, etc.).
Such a declaration is valid for only one tax period. If it is drawn up correctly, the tax is recalculated, but checks carried out by specialized services will not be taken into account.
The declaration can only be submitted on paper (electronic form is not accepted). All data must be filled in by hand, but you can print the document on a printer. After it is signed by authorized persons of the Federal Tax Service and certified with a seal.