Submission of a water tax declaration. Water tax return: who submits the document and how to fill it out
The concept of water tax, the procedure for calculating and paying it, the timing of tax reporting are contained in Chapter 25.2 of the Tax Code of the Russian Federation. All organizations and individual entrepreneurs who use water bodies subject to licensing in accordance with the legislation of the Russian Federation are obliged to pay this tax. Deadlines for submitting a water tax return, an example of filling out a water tax return can be found in our material.
Terms of reporting and tax payment
Water tax should be transferred to the budget on a quarterly basis. The deadline for sending the calculated amount is the 20th day of the month following the reporting quarter.
The declaration is submitted within the same time frame:
Tax declaration on time and without errors!
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Procedure for completing a water tax return
The declaration includes a title page and two main sections. The second section of the document is divided into two subsections.
The title page is filled in as usual - there are no peculiarities or difficulties in it.
Section 1 includes information on the final tax amount. Here you need to indicate the amount of payment separately for each type of water use.
Subsection 2.1 must be issued separately for each existing water body and license, based on the purpose of water use.
On lines 010 and 020, the taxpayer writes KBK codes and OKTMO, respectively.
Line 030 contains the full name water body(for example, artesian well No. 258-639).
License details are recorded in line 040.
Water use codes are noted on line 050.
The volumes of water taken within the limits and above them are reflected in lines 060, 070, 100. The sum of lines 070 and 100 must be equal to the amount indicated in line 060.
Tax rates and coefficients are reflected in lines 110-150.
The responsible person records the amount of tax directly on line 160 (the calculation formula contains in the order of filling out the declaration).
Lines 010-040 in subsection 2.2 are identical to those in subsection 2.1. Information in section 2.2 is entered separate categories taxpayers specified in the order of completion.
The details of the contract for use must be indicated in line 050. Line 060 shows the code of water use.
Depending on the supplied code, lines 070-100 are filled in. In some cases, these terms are crossed out.
On line 070, the person responsible for filling out the declaration indicates the tax base (the area of the provided water space).
Lines 080-100 are quantitative indicators. They indicate the electricity generated, the volume of timber or the distance from the timber.
Line 110 is the tax rate.
Line 120 is the coefficient.
On line 130, the responsible person records the amount of tax for an individual water body and a separate license.
Example. LLC "Krona" is registered in Volgograd. It uses waters from the Volga River for its activities. Volgograd belongs to the Volga economic region. The tax rate depends on the area and the method of water intake. V this example the rate is equal to 294 rubles per 1 thousand cubic meters. m of water (Article 333.12 of the Tax Code of the Russian Federation). When water is taken in excess of the limit (clause 2 of article 333.12 of the Tax Code of the Russian Federation), the specified rate is multiplied by five (294 x 5 = 1470). The coefficient is 1.75. According to the license, the use limit is 26 thousand cubic meters. m. In total, 30 thousand cubic meters were taken in the second quarter. m of water.
We will calculate the tax.
The amount of tax within the limit = 26 x 294 x 1.75 = 13,377 rubles
The amount of tax in excess of the limit = 4 x 1,470 x 1, 75 = 10,290 rubles
Total water tax = 13,377 + 10,290 = 23,667 rubles.
All users of water resources based on the provisions tax law, in particular Ch. 25.2 of the Tax Code of the Russian Federation, must transfer the water tax to the budget. The tax belongs to the category of federal and the requirements for its payment apply to the entire territory of the country. In addition to the fact that taxpayers who have both the status of legal entities and individuals must pay a budgetary payment, they need to draw up and submit a tax declaration to the Federal Tax Service.
The tax report is intended to demonstrate how legitimately the tax calculation was made and whether the tax amount indicated in the document actually transferred to the treasury is identical.
The 2017 water tax declaration form was approved by order of the Federal Tax Service No. ММВ-7-3 / 497 dated November 09, 2015. The water tax declaration (example of filling in 2017 and the form) is available for download at the link below.
All users of natural resources of this category are obliged to report on this tax. Accordingly, the taxpayers are:
- Companies, that is, a legal entity;
- Citizens (natural persons), including individual entrepreneurs.
Water Tax Declaration: Due Date 2017
Tax law establishes that it is necessary to form and submit tax reports within the same timeframes as indicated for the transfer of payments to the state treasury. The tax period for calculating tax is a quarter.
Thus, all taxpayers, both organizations and entrepreneurs, must submit a report on the results of each quarter, namely, by the 20th day of the month following the reporting period. Accordingly, the deadlines for submitting the water tax declaration in 2017 are set as 20.04., 20.07., 20.10.
What sections does the 2017 water tax return include?
A water tax declaration is an approved document that consists of a title page and two sections.
Section No. 1 is used to disclose information about the calculated tax that the payer must transfer to federal budget revenues.
Section No. 2 is applied to reflect information on the calculation of the calculation base for the tax, as well as the determination of the amount of the budget payment. The second section consists of two subsections, each of which must be completed depending on whether the company has taken resources or not.
The 2017 Water Tax Declaration (form) can be downloaded from the link:
Procedure for filling out a water tax declaration
The formation of a water tax declaration (a sample of filling will be discussed below) in most cases does not involve difficulties for an accountant. Let's consider what information needs to be entered in each sheet of the tax report.
- The title page consists of two pages. In this case, it is necessary to reflect the following information:
- TIN and KPP of the payer;
- Payer's name;
- Correction number (depending on whether the report is submitted for the first time or it is a "revision", you must specify the serial number);
- Year and period of the report;
- Activity code;
- Contact number;
- Information about the person submitting the report to the inspection, indicating the document confirming the authority, as well as the signature and date.
If a tax report is submitted by an individual who does not have the status of an individual entrepreneur, it becomes necessary to enter information on the second page. title page... It reflects information about the citizen himself, an identity document and registration.
The most important information for inspectors is reflected in the first and second sections of the report.
The water tax return (example of filling out) can be downloaded by following the link at the end of the article.
Section No. 1 should disclose for tax authorities information about each individual object of taxation by water tax, indicating the KBK, OKTMO and the amount of tax payable to the budget. For this, lines 010-030 are intended. It is necessary to fill them in in accordance with tax law for each object if there are grounds.
When entering information into the third section of the report, the taxpayer is based on what kind of activity he implements in practice. If the resource user takes water from reservoirs, then he needs to fill out the first subsection of the second section. It should reflect the following information:
- OKTMO and KBK;
- The name of the water body;
- License to use this type of resources;
- Water use code;
- General V resources, the collection of which was carried out during the period;
- V water, which does not act as the basis for calculating the tax;
- Resource collection goals code;
- Limit on water intake defined for the payer;
- The collection of resources within the applicable limit;
- Fetching resources in excess of the applicable limit;
- Estimated rate for the use of resources within the limits of the stipulated limitation;
- Estimated rate for the use of resources in excess of the established limit;
- Indicator-deflator;
- Amount of payment to the treasury.
In a situation where operations with water bodies are not related to water intake, the payer must enter the data in the second subsection of the second section of the report. It should disclose information:
- OKTMO and KBK;
- The name of the object of nature management;
- Information about the contract and the obtained license to conduct activities;
- Water use code;
- S obtained for the conduct of activities of the water area;
- V received energy;
- V alloyed raw materials, that is, wood);
- The distance at which the rafting is carried out
- Applicable rate;
- Indicator-deflator;
- The amount of the budget payment to be transferred.
The 2017 water tax declaration form is free download link.
A sample of filing a tax return for water tax is available for download at the link
Drawing up a report on the use of water resources in activities does not cause significant difficulties among accounting employees. It is important to take into account changes in legislation and use only up-to-date forms.
easy enough to fill out, but for those who have never encountered it, it can raise questions, especially in the light recent changes included in Ch. 25.2 of the Tax Code of the Russian Federation since 2015. Consider how it is filled water tax declaration.
Note! The last reporting period for the declaration form, the procedure for filling it out is described in the article, 4th quarter of 2015. Further, the form is changed.
What is a water tax declaration
Tax return on water tax and the rules for its registration are approved by order of the Ministry of Finance of the Russian Federation dated 03.03.2005 No. 29n. Now this order is applied in the edition of 12.02.2007.
In addition to the title page and a sheet with additional information about the individual taxpayer, filled in as standard, there are two more sections in the declaration. Section 1 is summary, and section 2 (main) is divided into four subsections - according to the number of main ways of water use.
The number of sheets in each subsection of Section 2 depends on the number of water bodies used by the taxpayer, the number of licenses (water use agreements) he has and the purposes of water use. Each subsection contains lines to reflect the name of the water body, the details of the license (water use agreement) and the water use code. In subsection 2.1, the code for the purpose of water intake is additionally indicated.
The difference in the territorial location of water bodies determines the difference in the OKATO (OKTMO) code, lines for indicating which are also available in each subsection.
For the tax period, a quarter is adopted for the water tax, and the declaration is made quarterly according to the data of 3 months included in this time period.
Submit to the IFTS only those subsections of section 2 of the declaration for which the taxpayer has data to fill out.
Filling out the section on water intake
The calculation of the water tax on the withdrawal of water from water sources depends on the water use limit established in the license (water use agreement).
An exception is water intake for water supply to the population, the volume of which is not limited. Therefore, in subsection 2.1, the quarterly value of the water use limit is indicated, and the total volume of water withdrawn is divided into two values: within the limit and above it.
Accordingly, two tax rates are given. The rate for the volume within the limit is determined according to these sub. 1 p. 1 of Art. 333.12 of the Tax Code of the Russian Federation, depending on the location of the water body and its type (surface or underground). For 2015, it, in accordance with paragraph 1.1 of Art. 333.12 of the Tax Code of the Russian Federation, multiplied by a multiplying factor of 1.15. The rate for the over-limit volume is obtained by a 5-fold increase in the rate calculated for the volume within the limit (clause 2 of article 333.12 of the Tax Code of the Russian Federation).
The current legislative changes on the water tax are discussed in the material .
Tax amounts for each volume are calculated by multiplying the corresponding volume by the corresponding rate. The result of the addition of these two amounts is reflected in the final line of subsection 2.1.
If water is taken without using means of measuring its volume, then another multiplying coefficient is applied to the rate - 1.1 (clause 4 of article 333.12 of the Tax Code of the Russian Federation). And if groundwater is taken for the purpose of its further sale, then a 10-fold multiplier is used for the rate.
If there is a reason to use several factors, they are all applied by multiplication. In the declaration, in the “Bet” line, the final result of multiplying the original bet by all used coefficients is shown, rounded up to whole rubles.
When subsection 2.1 is filled out based on the results of water withdrawal for water supply to the population, then the rate established by clause 3 of Art. 333.12 of the Tax Code of the Russian Federation for the corresponding year. Increasing coefficients are not applied to it.
Filling out the section on the use of the water area
The water tax on the use of the water area is calculated as the product of the area of the water area provided for use, which is indicated in the license (water use agreement), by the tax rate.
The rate is determined according to the data of sub. 2 p. 1 art. 333.12 of the Tax Code of the Russian Federation, depending on the location of the water body. In 2015, the increasing coefficient of 1.15 is applied to this rate, established by clause 1.1 of Art. 333.12 of the Tax Code of the Russian Federation.
The amount of tax payable is indicated in the final line of subsection 2.2.
Filling out the hydropower section
Similarly, as the product of the volume of electricity generated for the quarter and the corresponding rate, the water tax for hydropower is calculated. The rate is taken according to the table from sub. 3 p. 1 of Art. 333.12 of the Tax Code of the Russian Federation. For 2015, it is increased by multiplying by a factor of 1.15, established by clause 1.1 of Art. 333.12 of the Tax Code of the Russian Federation.
The amount of tax to be paid is indicated in the final line of subsection 2.3.
Filling out the section on timber rafting
When calculating the amount of water tax on timber rafting, the base from which it is calculated is determined by the formula representing the product of the volume of timber rafted by the rafting distance, divided by 100. The tax rate is taken according to the table from sub. 4 p. 1 art. 333.12 of the Tax Code of the Russian Federation and for 2015 is increased by multiplying by the coefficient 1.15 established by clause 1.1 of Art. 333.12 of the Tax Code of the Russian Federation.
The amount of tax that will later be paid to the budget is indicated in the final line of subsection 2.4.
When timber rafting at different distances, subsection 2.4 for one water body is filled in according to the number of sheets corresponding to these distances.
Filling out the summary section
In section 1, the amounts of tax accrued in subsections of section 2 are grouped by OKATO (OKTMO) codes. The total sum of tax values in section 1 must be equal to the sum of the total values of all sheets of subsections of section 2.
New form "Tax return for water tax" officially approved by the document Order of the Federal Tax Service dated 09.11.15 N ММВ-7-3 / [email protected]
More information about the application of the "Water Tax Return" form:
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- Review of the legal positions of the Constitutional Court and the Armed Forces of the Russian Federation for the second half of 2016 on taxation issues
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What is the subject of water tax and who should pay it? When should you think about filing a water tax return and where should you submit it? Our article will give a complete answer to all these and many other questions. Here you can download the water tax declaration form free of charge.
Legal entities and individuals carrying out special and / or special water use in the course of their activities, in accordance with the norms of the current legislation of the Russian Federation, must pay water tax. This type of tax refers to taxes of federal significance, the specified area is regulated by Articles 333.8-333.15 Tax Code RF.
Important! Organizations and individuals who use water on the basis of an agreement or decision on the provision of water bodies for use, concluded after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.
Objects of taxation of water tax
The following types of use of water bodies can be recognized as objects of taxation:
- water intake from water bodies;
- use of the water area of water bodies (timber rafting in rafts and pouches is an exception);
- use of water bodies for hydropower purposes;
- the use of water bodies for the purpose of rafting wood in wallets and rafts.
Clause 2 of Article 333.9 of the Tax Code of the Russian Federation also establishes the types of activities that are not objects of taxation. So, tax is not subject to:
- water intake from access objects that contain minerals and natural healing resources;
- water intake to ensure the elimination of natural disasters, fire safety, sanitary and ecological releases;
- water intake to ensure the operation of technological equipment by inland and mixed navigation vessels, for navigation on ships and one-time landings of aircraft, for fishing and reproduction of biological resources;
- use of the water area of water bodies for the implementation of activities for the protection of water and aquatic biological resources, as well as protection environment and state monitoring of water bodies;
- the use of water bodies for the organization of recreation by institutions intended for the maintenance and service of veterans, disabled people and children;
- other activities listed in the legislation.
Important! To carry out activities related to the use of facilities, you must obtain a license!
Water tax rates and base
Water tax rates are set for the basins of lakes, rivers, seas and economic regions in solid sizes - in rubles per 1,000 cubic meters of water. Full rates are presented in article 333.12 of the Tax Code of the Russian Federation. When water intake is carried out in excess of the established limits, the tax rate in terms of excess is increased fivefold. Tax base of water tax:
- The tax base is determined by the taxpayer for each type of water use separately for each facility. If different tax rates, the tax base is determined based on each of them.
- For water withdrawal, the base is defined as the volume of water that was withdrawn during the tax period. The volume of water is determined based on the readings of water measuring devices; in their absence, the operating time and performance of technical means are calculated when taking water. Also, the calculation of the base can be made based on the norms of water consumption.
- The tax base for the use of the water area of water bodies is defined as the area of the provision of water space, which is applied according to the data of the water use license.
- Determination of the tax base for the use of water bodies for the purpose of hydropower is determined based on the results of electricity generated for the tax period.
- The volume of timber produced during the tax period, rafted, is an indicator for determining the tax base when using water bodies for rafting timber in purses and rafts.
Procedure for payment of tax and reporting
The tax and reporting period of water tax is a quarter, total amount tax is paid at the location of the object of taxation on a quarterly basis no later than the 20th day of the month following the expired period. The water tax return is filed at tax authorities at the location of the object no later than the deadline for payment of tax, that is: I quarter.- until 20.04, II quarter.- until 20.07, III quarter.- until 20.10, IV quarter.- until 20.04.
Important! Individuals and foreign organizations, in addition to submitting a declaration on the location of the facility, they are obliged to submit a copy of the report to the tax office at the location of the authority that issued them the water use license.
Content of the water tax return
The tax return consists of:
- Title page
- Section 1 "The amount of tax payable to the budget";
- Section 2 "Calculation of the tax base and the amount of water tax";
- Section 2.1 "Calculation of the tax base and the amount of water tax when taking water from a water body";
- Section 2.2 "Calculation of the tax base and the amount of water tax when using a water body, excluding water withdrawal".
Download the water tax return form
General rules for filling out a water tax return
- The document can be issued in paper or in electronic format.
- When filling out the declaration manually, black, blue or lilac ink is used.
- The use of corrective agents is not allowed. To correct the error, you must cross out the value and enter the correct one, which must be confirmed by the signature of the person signing the document.
- Each cell in a row uses only one value. The net values of the indicators of the amounts are filled in in rubles as an integer, the text value is filled in capital block letters.
- If there are no values, put a gap or zero.
- The declaration must not be stapled or bound with any means that could damage the paper sheet.
The detailed procedure for filling out a water tax declaration can be found in official document FTS presented below.
Procedure for completing a water tax return
Methods for filing a water tax return
The water tax declaration in terms of submission to the tax authorities does not differ from other types of declarations. The document can be submitted to the inspection in three ways:
- submit in person, do not forget that the declaration must be prepared in two copies, one of which will remain in your hands with a mark of receipt at the inspection;
- send by registered mail with a list in the attachment;
- fill out and send electronically using the services of modern operators.
