Who is required to pay the water tax and what documents are needed for its calculation and payment by organizations that use the surface waters of rivers and lakes for production needs?
The water tax is mandatory for organizations and individual entrepreneurs who use natural bodies of water (rivers, lakes, reservoirs) to meet their economic needs. Let's take a closer look at who pays this tax and what documents are needed to calculate and pay it.
Who is required to pay the water tax?
Water tax payers are legal entities and entrepreneurs who take water from water bodies for:
- water supply of industrial enterprises;
- equipment cooling;
- irrigation of agricultural land;
- generation of electricity by hydroelectric power plants;
- shipping and fish farming.
The exception is when water is used exclusively for household needs of the population.
List of documents for calculation and payment of water tax
Water use agreement:
Mandatory for organizations engaged in mining or dumping waste into a reservoir. The contract is concluded with the authorities of Rosvodresursov and determines the amount of permitted water intake and conditions of water use.
Certificates of measurements of the volume of collected water:
Certificates are drawn up by specialized laboratories and confirm the volume of water actually seized during the reporting period.
Accounting registers for water consumption:
The organization must keep a log of the volume of water consumed, reflected in the balance sheet of the enterprise.
Information about the details of environmental protection measures:
It is necessary to confirm compliance with environmental regulations and to make payments for negative environmental impacts.
Calculation of the water tax amount:
It is formed by the organization independently on the basis of the above documents and submitted to the territorial tax authority quarterly.
Thus, the water tax is an important element of financial discipline for enterprises that exploit natural water resources. Proper documentation and compliance with procedures will ensure legal protection and minimize the risks of penalties.