Tax return for water tax. Tax return for water tax: deadlines, example of filling - download sample Water use limit in the return for water tax

Water tax declaration 2017of the year, as before, is due by the 20th day of the month that follows the reporting quarter. Let's study the features of preparing this document before submitting it.

Who submits a water tax return and when?

The water tax declaration is submitted by organizations and individual entrepreneurs that have a license for water use (issued before 01/01/2007, when the new edition of the Water Code of Russia came into force) or a license for the extraction of groundwater (after 01/01/2007).

Under a water use license obtained before 01/01/2007, you can use both groundwater and surface water. And to use surface water after 01/01/2007, you need to draw up a water use agreement or obtain a permit (in neither the first nor the second case, a water tax declaration is submitted).

The declaration is submitted even if during the reporting period the payer did not actually use the source of water resources or used the water for purposes for which there is no taxable base (for example, for agricultural purposes).

The deadline for submitting the declaration (and it coincides with the tax payment deadline) is the 20th day of the month that follows the reporting period (1st, 2nd, 3rd or 4th quarter).

The document in question is drawn up according to the form put into circulation by order of the Federal Tax Service of Russia dated November 9, 2015 No. ММВ-7-3/497.

A declaration is submitted to the Federal Tax Service at the location of the water use facility by the economic entity that actually uses this water resource - an individual entrepreneur, an organization without divisions, or a division of the organization.

The tax return under consideration, like any other, is submitted to the Federal Tax Service electronically if the taxpayer’s staff exceeds 100 people. If you have a smaller staff, you can submit a paper version of the document.

We have selected excellent electronic reporting services for you!

Let's study the nuances of filling it out.

Don't know your rights?

This sample takes into account the nuances of preparing a declaration that we have studied, taking into account the procedure for working with it, approved by order MMV-7-3/497.

When preparing the form yourself, in any case, it is useful to pay attention to the following features:

• the structure of the declaration must contain as many subsections 2.1 as the number of water intake sites used by the business entity (for example, wells);
• if several water intake sites belong to one OKTMO, the calculated tax for them is indicated in total (in field 030, which shows the total indicator for fields 160 in each of subsections 2.1);
• It is recommended to first fill out subsection 2.1, then section 2, and then section 1.

The water tax declaration is submitted to the Federal Tax Service (in general, at the location of the water use facility) by the 20th day of the month following the reporting month. The form of the document and the procedure for filling it out are approved by Order of the Federal Tax Service No. ММВ-7-3/497.

Individuals and legal entities forced to pay water tax for one reason or another must submit a tax return to the Federal Tax Service as prescribed. This obligation imposes a special responsibility on the taxpayer, since in case of deviation he will have to bear liability determined by law. We will consider the specifics of preparing and submitting a tax return for water tax below.

What does a water tax return include?

The tax return form for this type of tax is established by the state. This means that all the information you need to provide is already included in the form; you won’t have to add anything yourself. Let us refer to the following table to clarify the basic data for the Declaration:

Declaration clause	Description
Title page	Contains the person’s contact information, details, as well as information through which he can be contacted (telephone number, address, etc.). For persons who are and are not individual entrepreneurs, the title page looks different and includes different information.
Section 1	Includes tax amounts payable along with OKTMO and KBK codes.
Section 2	Contains calculations of the tax base, as well as the total amount of water tax.
Subsection 2.1	Here the tax base is calculated along with the amount of water tax in cases of water withdrawal from a water body.
Subsection 2.2	Here the tax base is calculated along with the amount of water tax in cases of using a water body, but without water abstraction.

Example of water tax calculation

A huge part of filling out the Declaration is made up of calculations - they need to be given special attention. The tax is calculated based on the rate established by the state. The rate differs depending on the purpose for which the person uses water bodies:

1. Withdrawal of water from a water body for general purposes.
2. Water bodies are used for hydropower purposes, and no water is withdrawn.
3. Use of the water area of ​​a water body (except for timber rafting in bags and rafts).
4. Use of water bodies for timber rafting in bags and rafts.

Information about these rates is provided in detail on the official website of the Federal Tax Service. If water is taken for water supply to the population, then the rate is set at 81 rubles per 1000 cubic meters of water. The coefficients required for deducting taxes are specified in Article 333 of the Tax Code of the Russian Federation. For clarity, let's look at the following calculation.

Let’s say that a water intake limit of 320,000 cubic meters is set for a certain legal entity. m. The limit was exceeded by 40,000 cubic meters. m. Due to exceeding the limit, the calculation will be made in 2 stages. To begin with, the tax on the resource extracted within the limit is calculated: 320 m x 300 rubles (tax rate) x 1.32 (coefficient for the tax rate) = 126,720

The tax on the limit is calculated using the same formula, only the result will need to be multiplied by another 5 - the coefficient that applies to the limited expense. In this case, the tax will be 79,200 rubles. Total tax amount = 126,720 + 79,200 = 205,920 rubles.

Deadlines for submitting a water tax return

The deadline for submitting the Declaration is established by the NSF. In case of violation of the established deadlines, a fine in the form of punishment may be imposed on persons. The following table will help you consider in detail the deadlines for filing the Declaration:

The 20th is considered the last date possible for filing a declaration. During the specified period, a correctly completed document must be submitted to the tax authority at the location of the taxable object. Returns submitted on or after the 21st are considered overdue.

Procedure for filling out a water tax declaration

There are special requirements for the procedure for filling out declarations, which will help you fill them out as correctly as possible, excluding shortcomings:

1. Values ​​of cost indicators must be indicated only in full rubles. This means that pennies must be rounded. If the amount is less than 50 kopecks, it is rounded to zero, more - to the full ruble.
2. All pages included in the Declaration are continuously numbered.
3. All available cells provided for writing numbers must be filled in. For example, if you need to enter the number 1, and there are 3 cells, then you will need to enter 001.
4. Filling out the declaration with numbers or text is carried out strictly from left to right.
5. Only black, blue or purple ink is allowed to fill out the document.
6. Error correction is not permitted. If you make a mistake, it is recommended to rewrite the sheet.
7. To fill out the text field, you must use only capital block letters.
8. You can enter only one indicator and no more in each field.
9. If some familiar place is missing, you must put a dash in its place.

If the declaration is filled out using electronic means, then all indicators must be aligned to the right.

Common mistakes when filling out a declaration

Many beginners often make mistakes when filling out a declaration, after which problems arise and the document has to be rewritten and submitted to the Federal Tax Service again. Among the most common mistakes are:

1. When filling out, indicate not the full, but the abbreviated name of the organization. For example, instead of Limited Liability Company they write LLC.
2. The documentation must indicate the details of the persons, that is, last name, first name and patronymic. Sometimes this data is indicated in abbreviations, however, it is recommended to enter full names, without abbreviations.
3. When filling out the TIN, you should remember that if the field consists of 12 cells, and you need to enter 10 digits, then the remaining 2 cells must be filled with zeros.
4. Some taxpayers believe that it is enough to indicate the TIN and the name of the organization on the title page. This approach is fundamentally wrong - you need to fill in all the necessary data.

What is the object of taxation under the water tax and who must pay it? When should you think about filling out 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 a free water tax declaration form.

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 federal taxes; this area is regulated by Articles 333.8-333.15 of the Tax Code of the Russian Federation.

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 water taxation

The following types of use of water bodies can be recognized as an object of taxation:

• water intake from water bodies;
• use of water areas (timber rafting in rafts and bags is an exception);
• use of water bodies for hydropower purposes;
• use of water bodies for the purpose of rafting wood in bags and rafts.

Paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation also establishes types of activities that are not objects of taxation. Thus, the following are not subject to tax:

• abstraction of water from access facilities that contain minerals and natural medicinal resources;
• water intake to ensure disaster response, fire safety, sanitary and environmental 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 water areas for carrying out activities to protect water and aquatic biological resources, as well as environmental protection and state monitoring of water bodies;
• the use of water bodies for organizing recreation by institutions intended to support and serve veterans, disabled people and children;
• other types of activities listed in the legislation.

Important! To carry out activities related to water use of objects, it is necessary to obtain a license!

Water tax tax rates and base

Water tax rates are established for lake, river, sea basins and economic regions in fixed amounts - in rubles per 1 thousand cubic meters of water. Full rates are presented in Article 333.12 of the Tax Code of the Russian Federation. When water is withdrawn in excess of established limits, the tax rate for the excess increases 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 are established, the tax base is determined based on each of them.
• When water is withdrawn, 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 instruments; in their absence, the operating time and productivity of technical equipment when collecting water is calculated. Also, the calculation of the base can be made based on water consumption standards.
• The tax base for the use of water bodies is determined as the area of ​​provision of water space, which is applied according to the water use license.
• The determination of the tax base for the use of water bodies for the purpose of hydropower is determined based on the results of electricity produced for the tax period.
• The volume of wood produced during the tax period, rafted in rafts, is an indicator for determining the tax base when using water bodies for rafting wood in wallets and rafts.

Procedure for tax payment and reporting

The tax and reporting period for water tax is a quarter; the total amount of tax is paid at the location of the taxable object quarterly no later than the 20th day of the month following the expired period. The tax return for water tax is submitted to the tax authorities at the location of the facility no later than the deadline established for payment of the 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 at the location of the facility, are required to submit a copy of the report to the tax office at the location of the authority that issued them a water use license.

Contents of the water tax return

The tax return consists of:

• Title page
• Section 1 “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 withdrawing water from a water body";
• Section 2.2 "Calculation of the tax base and the amount of water tax when using a water body, with the exception of water abstraction."

Download the water tax return form

General rules for filling out a tax return for water tax

1. The document can be issued in paper or electronic form.
2. When filling out the declaration manually, black, blue or lilac ink is used.
3. The use of corrective agents is not permitted. To correct an 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.
4. Each row cell uses only one value. The net values ​​of the amount indicators are filled in in rubles with an integer, the text value is filled in in capital block letters.
5. If there are no values, enter a blank or zero.
6. The declaration must not be stapled or fastened using any means that could damage the paper sheet.

The detailed procedure for filling out the water tax declaration can be found in the official document of the Federal Tax Service presented below.

Procedure for filling out a tax return for water tax

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. A document can be submitted to the inspectorate 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 description attached;
• fill out and send electronically using the services of modern operators.

All business entities, whether manufacturing companies or private entrepreneurs, are required to file a water tax return.

Since 2016, taxpayers have been reporting to fiscal authorities using a newly approved declaration form.

The modification of the form is associated with changes in the procedure for calculating the water tax, with the introduction of new tax tariffs and correction factors.

Form

The structure of the form determines:

• initial or title page;
• information about a citizen who does not fit the definition of a private merchant;
• 1 section, which records the amount intended for payment to the revenue side of the budget;
• Section 2, which determines the tax base and calculates the tax for two categories of taxpayers (with/without water intake).

Tax payment and deadline for submitting calculations for water tax are limited to the 20th day of the calendar month following the reporting quarter.

Who rents

Entrepreneurs and organizations using open and underground water resources are required to report on water tax and pay accrued payments.

The exception is for public utilities that provide water to the population. The following entities will not submit water tax calculations:

• enterprises whose operation is related to water use (shipping, fishing, irrigation, etc.);
• water protection organizations;
• enterprises that have benefits based on their type of activity.

Filling out and processing the declaration form on any medium is carried out using certain rules:

1. Pages are numbered sequentially, in ascending order, regardless of the number of sections, appendices, and additions.
2. Errors in the paper version of the report are corrected by crossing them out and confirmed by the signature of the responsible person.
3. The use of correctors and markers is not allowed.
4. The payer is required to enter the final values ​​of tax payments rounded to the nearest ruble, using mathematical rules.
5. Only one-sided printing of a document is allowed without mechanically joining the sheets to avoid damage to the writing paper.
6. Each declaration exhibitor is located in a special field, which represents a certain number of cells. If the indicators are zero, the fields are crossed out with a solid line.
7. The text in the field cells is written in capital block letters.

Filling example

An example of filling out a water declaration can be found on numerous accounting resources. The first section of the application is a summary of data on the amount of tax paid by the location of the taxable water body.

If there is a large amount of information and there are not enough lines to fill out, it is allowed to use the required number of sheets of Section 1.

To calculate the mandatory payment for water intake, subsection 2.1 of the Declaration is used. It separates information for each water use facility and for the issued license, taking into account existing tax tariffs.

Things to remember: Legal entities and individuals must assess water tax independently.

Information is entered in certain numbered lines of the form, namely:

• Page 030 reflects the name of the water body;
• 050 page – water use code, individually defined for each region of the Russian Federation;
• 060pp. – the total amount of water (in thousand m3) actually taken from the reservoir during the reporting period;
• the tax rate on consumed water within the limit is indicated on page 110;
• in the case of above-limit use of the volume of water resources, the tariff is shown on page 120 and is calculated in 5 times the amount using the appropriate coefficients indicated in the Tax Code of the Russian Federation, clause 1.1 of Art. 333.12;
• the final tax value for payment to the budget is entered in line 160.

The calculation of taxes for the use of water spaces without water intake is similar to the calculation for the consumption of hydro resources. The information on each page of the return form is approved and signed by an authorized representative of the taxpayer. When submitting a declaration electronically, the manager endorses the document using an electronic signature.

New form "Tax return for water tax" officially approved by the document Order of the Federal Tax Service dated 09.11.15 N ММВ-7-3/497@.

More information about using the "Tax Declaration for Water Tax" form:

• For 2018, you need to report on land tax in a new way

  Once, despite the fact that the form of the land tax declaration (hereinafter referred to as the Declaration) and its procedure... the tax period for land tax is a calendar year. At the end of the tax period, taxpayers-organizations submit a Declaration... of natural, anthropogenic and man-made phenomena, water bodies, as well as occupied by buildings... protection of lands from negative impacts, water bodies, as well as occupied... FOREST FUND 003006000000 WATER FUND LAND WATER FUND LAND 003007000000 RESERVE LAND...

• Exemption of agricultural transport from transport tax

  Non-propelled (towed) vessels and other water and air vehicles registered... including fish products, and catches of aquatic biological resources in which constitute... otherwise not provided for by this article, a tax return for transport tax. Taxpayers who are organizations and... .13 control ratios of indicators of the tax return form for transport tax, sent by the Letter of the Federal Tax Service of Russia...

• A separate division in another city: where to pay taxes

  G. Chelyabinsk. Water tax Separate divisions pay tax and submit tax declarations at the location of the facility... in case the water tax is paid and the water tax declaration is submitted to the tax office of Chelyabinsk. Transport tax Payment of tax... (advance payments) is made according to...

• Important legal positions of the Constitutional Court and the Supreme Court on taxation issues for the 4th quarter of 2017

  About taxes and fees. Based on the results of a desk tax audit, the tax return submitted by the company for the tax on... hydrocarbon production activities is subject to water tax. Courts... there is no obligation to calculate and pay water tax, since, while carrying out a licensed... it has the right to use a water body for its own production... recognized as an object of taxation by water tax, while the use of a water body with...

• Review of the legal positions of the Constitutional Court and the Supreme Court of the Russian Federation for the second half of 2016 on taxation issues

  N 1806-O (based on the complaint of T.E. Voronina). Water tax. 22. The implementation of... a preferential water tax rate is unlawful. The basis for the accrual of the water tax was the conclusion... the rate was applied by the taxpayer when calculating the water tax in relation to the volume of water, ... the company’s unlawful use of a reduced rate of water tax for these institutions, judicial... the on-site tax audit report, the taxpayer submitted to the tax authority the updated tax returns for...

• Practice of the Supreme Court of the Russian Federation on tax disputes for February 2019

  The desk audit of the primary tax return reflects only the additional accrual of tax arrears, in connection with... the prosecution for the initial tax return and the tax was paid after filing the updated..., the previous year of the tax period, or in the year of the tax period. Water tax Determination of 14 ... the use of subsoil, or unauthorized occupation of a water body or part thereof, or... on the basis of which the right to use a water body or part thereof arises, is provided for...

• Review of letters from the Ministry of Finance of the Russian Federation for June 2017

  Recognized by a tax agent in the Russian Federation, the obligation to pay tax and submit a tax return for tax on... -02/14572 A fivefold increase in water tax rates in the case of water use that requires... is not provided. In this case, the water tax is paid at the rates established by Article 333... -FZ, according to which unauthorized occupation of a water body or part thereof, or... on the basis of which the right to use the water body or part thereof arises, or...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  For the breeding and fishing of aquatic biological resources, the Taxpayer unlawfully reduced, for the purpose of calculating tax... tax and applying tax liability measures to the Taxpayer based on the results of a desk audit of the updated tax return... for doubtful debts declared by the Taxpayer in the updated tax return submitted after the on-site visit tax... to the conclusion that the updated tax return for the tax (reporting) period verified by the inspection...

• Calculation of advance payments for institutional property tax

  Plots, water bodies and other natural resources are not subject to property tax... authorities tax calculations for advance payments and tax returns for the past year. The form of a tax return and... an advance payment for the tax for the reporting period on a real estate property, the tax base in... the tax calculation for an advance payment for the property tax of an institution is intended for the regulated tax report “Advances for tax...

• Review of letters from the Ministry of Finance of the Russian Federation for March 2019

  And, accordingly, in section 7 of the VAT tax return, approved by order of the Federal Tax Service of Russia... for accounting at a cost that includes paid VAT, the tax base for this tax is determined in... liquidation is not taken into account when forming the tax base for corporate income tax . Letter... plots and other environmental management objects (water bodies and other natural resources... field, are not subject to taxation for corporate property tax. Consequently, the above...

• The Ministry of Finance should not shy away from answering “industry” questions related to the payment of taxes

  She was involved in a tax dispute with the Federal Tax Service regarding the additional assessment of VAT and tax on... VAT returns (including for quarters included in the on-site tax period... bonding services can be classified as other auxiliary activities of water transport... and to services for servicing marine vessels... to answer questions about the payment of taxes on transactions that are of a narrow industry nature...

• Where should I pay transport tax?

  Those who have received a notification from the tax office about the need to pay transport tax do not bear... individuals for whom the tax authority is responsible for calculating the tax, legal entities are obliged... is carried out at the location of the vehicle. The location is considered to be: for water transport... and payment of transport tax to the tax authority at the place of registration. The tax period for this type of tax is one year. Declaration...

• If agricultural land is not used

  Protection of lands from negative impacts, water bodies (including ponds... Article 393 of the Tax Code of the Russian Federation, the tax period for land tax is a calendar year. Example... reporting periods, updated declarations should be submitted. If the violation was short-lived. ... case the calculation of the amount of land tax must be carried out at tax rates established by regulatory legal... agricultural production, the calculation of the amount of tax is carried out at tax rates in accordance with paragraphs...