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According to article 333.15, paragraph 7 of article 85 of the Tax Code of the Russian Federation, taxpayers who must obtain licenses for the use of water are required to register both at their location and at the location of the water body.
An organization and an entrepreneur must register at their location according to general rules.
To be registered as a water tax payer, it is enough to obtain a water use license. After that, the subsoil use department will transfer the data on the subsoil user to the tax office at the location of the water body within 10 days after obtaining the license. And the tax inspectorate will independently register the subsoil user as a water tax payer without the participation of the subsoil user.
An important point: If there are several water bodies and they are located in Germany WhatsApp Number List different municipalities, then you need to register for tax at the location of each object. (Each license indicates a specific water body from which the organization will be able to take water. It is at the location of each of them that you need to register with the tax inspectorates).

Payment of water tax
The tax period for water tax is a quarter. Payment must be transferred to the budget no later than the 20th day of the month following the quarter (if this day fell on a weekend, then payment must be made on the first working day after).



The tax must be transferred to the budget of the subject of the Russian Federation where you are registered as a water tax payer.

If an organization uses a water body on the territory of several municipalities within one constituent entity of the Russian Federation, then in this case it is necessary to transfer the tax in separate payment orders to the tax office of each municipality on whose territory water is used.

Water tax calculation

Article 333.13 of the Tax Code of the Russian Federation provides for the following procedure for calculating tax.

Water tax payable =         Tax base × Tax rate × Coefficient × Additional coefficient

To determine the total tax amount, add up the tax amounts for each property.

The tax base depends on the purpose of using the water body, and it is calculated separately for each:
object of taxation;
water object.
Tax rates for water tax

Water tax rates are listed in Article 333.12 of the Tax Code of the Russian Federation. They are different and depend on:
from the object of taxation;
from basins of rivers, lakes, seas;
from economic regions.
A coefficient is applied to the water tax rates. Its size is set for each year. In 2018, rates are applied with a coefficient of 1.75

There are two cases where an additional bet occurs:

1. Water intake. The amount of the bet needs to be increased:
by a factor of 1.1 if you do not have special instruments to measure the amount of water that is withdrawn from the water body;
five times for the overlimit fence.

2. Extraction of groundwater for their processing, packaging and sale. In this case, the rate must be multiplied by 10. This case does not apply to the extraction of industrial, mineral and thermal waters.
Important : when multiplying bets by odds, round them up to the full ruble.

Submitting water tax returns

Submit the declaration no later than the 20th day of the month following the reporting quarter.

In case of late submission of reports, a penalty is provided in the amount of 5 percent of the amount of tax on this declaration, which was not paid on time. The penalty will have to be paid for each full or partial month of delay starting from the day set for filing the declaration. The maximum limit for such a fine is 30 percent of the unpaid tax on the declaration, and the minimum is 1,000 rubles. So, if the entire amount of the tax was paid on time, and the declaration was submitted later, the fine is 1000 rubles. And if you do not pay part of the tax, then the fine will be calculated from this part.