The name of the water body in the declaration. How to fill out a water tax return. Tax return check

What is the subject of water tax and who should pay it? When you need to think about filling tax return on water tax and where should I take 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 kind 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 timber 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 levied on:

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 for operation technological equipment 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.
When taking water, the base is defined as the volume of water that was taken in taxable 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.
Definition tax base when using water bodies for hydropower purposes, it 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 that follows the expired period. A water tax return is submitted to the tax authorities at the location of the facility no later than the deadline 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 on the location of the object, are obliged to submit a copy of the report to tax office by 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 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 filing a water tax return

The document can be issued in paper or in electronic format.
When filling out the declaration manually, use black, blue or lilac ink.
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 a means that could damage the paper sheet.

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

Formation of reporting on water tax involves the annual submission of the declaration. It is drawn up strictly within the framework of the current regulatory documents... All changes to the filling rules and the forms themselves are announced in advance through the media and posted on the FTS website. If there are no changes in the current year, they are guided by the previous rules.

The current declaration form has been in use since 2015. It was approved by Order of the Federal Tax Service MMV-7-3 / 497 in 2015 and put into circulation in the first quarter of 2016.

The structure of the 2018 water tax declaration includes the following elements:

Front page;
Information about the business entity (legal entity or individual entrepreneur);
Section # 1;
Section # 2 of two subparagraphs.

The same document defines the procedure for the formation of the electronic format of the water declaration.

How to fill out?

The correctness of the filling should be checked against the rules of the above-mentioned Order. The second document of title for water tax is a letter from the Federal Tax Service under the number SD-4-3 / 16671 for 2016.

An important point when generating a report is the water use code. It must be reflected in two places of the declaration: in subparagraphs 2.1 and 2.2. The codes are individual for each region and are classified according to the types of activities of the reporting enterprises. A complete list is contained in the above letter.

The rest of the parameters do not fundamentally differ from other types of reporting. For example, capital letters are used in the same way. Blank lines are marked with a dash.

The filling rules imply two ways: paper version and electronic version... Blue or lilac ink is used for manual design. Correction of the document is not allowed - to be filled in new form... Amendments to an already submitted declaration are corrected under the signature of the responsible person. Numerical values are indicated in rubles. Stapling of separate sheets of the report is not allowed.

How to submit?

The 2018 water tax return offers three ways of filing:

Personal appearance at the tax office.
Sending by registered mail with a list of attachments.
Electronic mailing. You can send through the website of the tax office or use the services of intermediary companies.

Below is an example of filling out a water tax return.

The first and second sections contain standard data about the company - name, territorial subordination, address, contacts, etc. This information is required for every taxpayer. In addition to information about the object, the form reflects the values of the tax base and the total amount of tax.

Completing additional sections depends on the type of activity of the enterprise. So, when taking water from an object of natural character, paragraph 2.1 is filled in.

For enterprises in whose activities the water areas of a water destination are involved, clause 2.2 will be relevant. Hydropower companies should pay attention to point 2.3. To reflect the data of enterprises in the timber industry, clause 2.4 is intended.

The finished report is submitted at the place of water use of the enterprise. It is not worth sending a water tax declaration and reporting on other mandatory payments to one inspectorate. A company can be registered in one region, fulfilling the duties of a taxpayer for one tax, and report on water in the region of consumption. Deadline for submitting a water tax declaration - allows any day until April 20 of the year following the reporting period.

You can download the declaration form and a sample filling out from the links below.

On this page you can download the current water tax declaration form.

A water tax declaration is drawn up and submitted to the tax authorities by organizations and individuals, including individual entrepreneurs, who are recognized as payers of this tax in accordance with the current legislation.

The declaration form is established by Order of the Federal Tax Service No. ММВ-7-3 / [email protected] from 09.11.2015 contains:

title page;
information about physical a person who is not an individual entrepreneur;
Sections 1 (the amount of tax payable to the budget) and 2 (calculation of the tax base and tax).

Section 2 has two subsections, the taxpayer fills in them depending on which type of water use is carried out.

Subsection 2.1 is completed by those who take water from water bodies. The subsection is filled out separately for each object and each license, taking into account targeted use withdrawn water. If different tax rates apply to a water body, then as many sheets of subsection 2.1 are filled in as the taxpayer applies rates (a separate calculation is made for each rate).

Subsection 2.2 is completed by those who use the water area of water bodies, the use of water bodies without water intake for hydropower purposes, the use of water bodies for the purpose of rafting wood on rafts and wallets. The subsection is filled in separately for each type of use of water bodies, for each facility and for each license. If there are different rates, as many sheets of subsection 2.2 are filled in as the taxpayer applies rates.

A water tax declaration is drawn up at the end of each quarter and submitted by the 20th day of the month following that quarter. You can submit the declaration in both paper and electronic form.

Download water tax declaration

Download as PDF

The site is always up-to-date, but it is better to double-check the relevance in the "Consultant Plus" service.

Attention! If you notice an error or an outdated document, let us know in the comments.

The payer of the water tax is any physical or entity that uses a special or special water use in its activity. Payment of the fee is regulated by Articles 333.8-333.15 of the Tax Code of the Russian Federation.

These articles state that not all citizens and organizations are required to pay tax... So, for example, if a firm or entrepreneur uses a resource on the basis of an agreement on the provision of a water body, they do not need to pay a fee.

Objects, base, rates

The rules for calculating and paying tax are contained in chapter 25.2 of the Tax Code of the Russian Federation. Methods of use recognized as taxable items:

collection of water from reservoirs;
using the facility in hydropower;
use of the reservoir for timber transportation;
use of the water area.

Within a similar time frame, it is necessary to pay tax to the budget.

If special water use is involved in the work of individuals (incl. foreign citizens), they also submit a copy of the reports to the inspection that issued the license.

Water collection benefits are not provided by law.

Upon the expiration of the reporting period, the taxpayer independently calculates the tax, guided by the provisions of Article 333.13 of the Tax Code of the Russian Federation. To do this, the taxable base must be multiplied by the rate and the corresponding coefficient, which is specified in article 333.12 of the Tax Code of the Russian Federation.

Filling in the declaration

All payers of the water use fee (i.e. organizations and citizens using a water body under a license) submit reports. The form was approved by Order of the Ministry of Finance of Russia No. 29N.

It should be borne in mind that the tax authorities are not interested in whether the activity was carried out in a specific period or not... Even if the resource has not been used in any way, you should submit "zero" reporting (with dashes in the corresponding columns).

If the founder decided to terminate the activity, it is necessary just revoke the license... Otherwise, fines will be charged for declarations not submitted on time. Information on this topic is presented in Articles 333.8 and 333.15 of the Tax Code of the Russian Federation.

Water collection reporting consists of the following elements:

All four subsections are populated based on how the object is used. If, for example, an institution only pumps water, but does not use the water area, only the "title", sections 1 and 2 and subsection 2.1 will need to be submitted to the inspection.

Sections 1 and 2 take all without exception... The title page has a second page - it is provided for those who do not have a TIN.

In the mandatory sections "one" and "two", as well as in the title page, all information on the object, details, taxable base and the total amount to be paid are indicated.

When filling out the declaration, you must follow some basic rules:

the report is submitted in paper or electronic format;
when filling in by hand, it is allowed to write only in black, blue or purple ink;
the use of correctors is not allowed;
the error can be corrected by means of regular strikethrough;
next to any correction you need to sign;
all information is entered in capital block letters;
cost values are indicated in rubles, in whole;
if there is no indicator, a dash is made;
stapling or stapling the pages with a product that damages the paper is prohibited.

Filling out the title page:

INN / KPP... If an identification number consists of ten digits, the first two fields must be filled with zeros. The document indicates the checkpoint assigned by the tax authority at the place of submission of the reporting. If the company submits declarations at its location, it is necessary to register the TIN / KPP indicated in the certificate of tax registration, from the notification (form No. 9 / KNU - the largest payers) or the certificate for foreign companies in the form No. 11СВ / Accounting.
Adjustment number... For the primary report - "0", for the revised declaration - the serial number of the change ("1", "2", etc.).
Tax period code.
Reporting period.
Inspection code where the declaration is submitted... It is registered in the registration certificate.
Location Code... If the document is handed over at the location of the reservoir, the code "255" is indicated.
Full name of a legal entity or full name of an individual.
OKVED code.
Reorganization (liquidation) type code.
TIN and KPP of the reorganized institution.
contact phone number.
Number of declaration pages.
Number of sheets of supporting papers.

The head of the company signs on the title page, he also puts down the date of completion and puts a stamp. If the information is indicated by a representative of the company, a notarized power of attorney must be attached to the statements.

Individuals simply sign and date. If there is no TIN, the citizen fills out page 2 of the "title".

Padding Section 1 Rows:

010 - KBK of water use tax;
020 - OKTMO of the area where the fee is paid (can be viewed in all-Russian classifier), a dash is placed in the remaining free cells;
030 - the total value of the tax for all types of water use (within one OKTMO).

Second section includes two subsections, which are filled in depending on taxable object... These sections are filled in for each object separately (for all licenses and OKTMO). In case of application different rates calculation for each is presented on a separate form.

First subsection fill if water intake is in progress. Here you need to specify:

010 - KBK collection;
020 - OKTMO of the area where the object is used;
030 - the name of the object (lake, river, sea, etc.) or the number of the well (for an underground source);
040 - series, number, type of license;
050 - water use code;
060 - the amount of the resource obtained for a specific water use code (add lines 070 and 100);
070 - the actually received volume of water from the facility, if the case is not subject to taxation;
080 - the code of the purpose of collecting the resource;
090 - water use limit of 1000 m 3 (specified in the license);
100 - the total amount of water subject to the tax (add lines 101 and 102);
101 - water received by the limit;
102 - water received in excess of the limit;
110-150 - bets with odds;
160 - payment amount (101 * 110 * 130 * 140 * 150 + 102 * 120 * 130 * 140 * 150).

The rate, taking into account the coefficient, is rounded to the nearest ruble.

Second subsection filled in in the following cases:

use of the water area of the facility;
participation of the facility in the operation of the hydroelectric power station;
use of the facility for timber rafting.

This subsection reflects for each object and type of use:

Fee calculation rules:

Example: CJSC Vympel receives water resources from an underground source in the Volga District for various purposes under two licenses:

for personal production needs (from an underground source) - an annual volume of 80,000 m 3;
for water supply to the population - the limit is 120,000 m 3.

For the first quarter of 2018, the company received volumes:

for personal purposes - 28,000 m 3;
for the population - 23,000 m 3.

The first quarter levy is calculated separately for each use. The water use limit for personal purposes is 20,000 m 3 - the company has exceeded it.

The tax rate, taking into account the coefficient, is:

459 rubles for each thousand cubic meters (348 * 1.32);
2297 per thousand cubic meters when the limit is exceeded (348 * 1.32 * 5).

The amount of payment for personal needs will be:

20,000 m 3 * 459 = 9180 rubles

8000 m 3 * 2297 = 18 376 (for excess)

Amount of payment for water supply to the population:

23,000 m 3 * 93 = 2139 rubles

Total amount collected for the first quarter:

9180 + 18 376 + 2139 = 29 695 rubles

The declaration was completed by an accountant and handed over on 18.04.2018.

Reporting methods

Declarations are handed over in three ways:

with personal contact;
by ordered letter with a list of attachments;
by TCS in electronic format.

For personal submission, surrender Two copies: one remains in the tax office, the other is returned to the payer with a stamp of the date of submission.

If a representative submits the reports, he must have a notarized power of attorney in his hands.

Liability measures

If the payer has violated the deadline for submitting reports, he will be fined 5% of the amount of the unpaid fee (not less than 1000 rubles and not more than 30% of the tax amount). The fine is paid for each month from the date of delay.

Along with paying tax, taxpayers are responsible for reporting. Individuals involved in special water use pay and fill out a special declaration form. How to correctly fill out a water tax declaration, what features it has, will be discussed in the article. And also for clarity, an example of its filling will be given.

Who should take and where

A water tax declaration (WN) is a mandatory element of the taxation system for its participants, namely, for persons recognized as payers of WN. The place of its presentation, depending on the sign of the taxpayer, may be:

inspection of the Federal Tax Service for the territorial location of the facility in use;
Interregional Inspectorate of the Federal Tax Service for the largest taxpayers, if the person is;
tax authority, who gave, for foreign enterprises.

Form and features

A new reporting form for VN was introduced by order Tax Service No. ММВ-7-3 / 497 dated 09.11.2015. In practice, it began to be used from the first quarter of 2016. Together with the form, this order established the rules for filling out reports and an electronic document format for submission on non-paper media.

In connection with the application of the increasing coefficients established by Art. 333.12 of the Tax Code of the Russian Federation, new form the declaration has several features, in particular:

to take into account the basic multiplying factors established for the year;
for the application of special indicators, if the reporting person does not have measuring systems installed;
in case of abstraction of groundwater for the purpose of further sale.

Thus, the tax return is a detailed statement of the amount of tax payable. Its form provides for the use of any coefficients and indicators, as well as depending on the type of water use within established standards and over them.

Procedure for filling out a water tax declaration

A water tax declaration, like declarations of any other taxation systems, has a standard form, consisting of a title and several sections with subsections. Filling takes place in compliance with certain rules, taking into account the type of water use and the type of the object itself.

1 sheet - title page;
2 sheet - information about natural person that is not an individual entrepreneur (for persons who have not indicated their TIN and foreign citizens);
3 sheet - 1st section "The amount of tax payable to the budget";
4-5 sheet - 2nd section "Calculation of the tax base and the amount of water tax" with subsections:
2.1 ____ when taking water;
2.2 ____ when used.

The declaration form can be downloaded.

Rules and instructions

When filling out the taxpayer tax return, the taxpayer must be guided by the following rules:

Write with ballpoint pens only with black or blue paste. When filling in on a computer, use the Courier New font size 16 or 18.
Number sheets in a continuous way.
Do not correct typos with corrective fluids and bar strips, only crossing out the wrong value with the taxpayer's certification signature is permissible.
Use single-sided printing only.
The calculated amounts are rounded to the nearest whole rubles.
Only fractional values and dates are specified as they are on their respective lines.
Do not bind declaration sheets with a stapler or staple with thread.
In each line, numbers are written from left to right, if blank spaces remain, then dashes are indicated there in the form of a dash.
The first section is filled in separately for each water object in use according to the appropriate and, therefore, it is permissible to add the required number of additional pages to it.
The first subsection of the second section is completed if the taxpayer uses the waters for their intake. Filling out the section takes into account the specifics of water use, including excess consumption and the absence of measuring instruments.
The second subsection is filled in by organizations that have a license for other types of water use: for hydropower, for rafting, for the use of the water area, separately for each of them, indicating the appropriate code.

Example and sample

"Avangard" represented by its head Bogdanov A.V. submits a water tax declaration to the tax authority. The title page is filled out indicating the TIN and KPP of the person, type economic activity, contact details, number of pages of the document and date of submission.
The legal entity indicates the TIN, is not foreign company, has its own on the territory of the country, therefore, does not fill in the second sheet of the declaration.
In the first section, the accountant of Avangard LLC indicates KBK and OKTMO, as well as the entire amount of water tax that will need to be paid in the reporting quarter. This amount is obtained by adding the amounts in the two subsections of the next section.
In the first subsection, the accountant indicates the name of the water use object, information about the current license, the water use code in accordance with Appendix No. 4 of the Procedure for filling out a water tax return.
The organization takes groundwater from an artesian well. During this tax period, 20 thousand cubic meters were consumed above the limit, all this information is also reflected in the corresponding lines. Rounded tax rates are multiplied.
LLC Avangard, in addition to a license for water intake, also has a license to use the water area of the Oka River in accordance with the specified area. Therefore, the accountant of this organization reflects this data in the second subsection of the declaration to calculate the amount of water supply separately for this type of water use.
This page contains information about the license, the data of the contract for the use of the object and the area of water space. In lines from 080 to 100, you need to put dashes in the form of a dash, since the organization is not engaged in the field of hydropower, and does not raft wood. The amount of tax at the rate taking into account the coefficient is entered in line 130.

Thus, Avangard LLC reports for the first quarter of 2016, having two licenses for water intake and for the use of the water area of the Oka River.

Sample filling out a tax return for water tax

Nuances of a zero declaration

Some organizations have such periods when water use was not carried out. Then they have a reasonable question, do they need to fill out a water tax return for an “empty” tax period? The law states that in such a case the taxpayer must file.
The presence of a license for activities related to the use of a water body imposes on the taxpayer the obligation to submit reports on a quarterly basis. A feature of such a declaration is the setting of zero indicators in the absence of an object of taxation.
If the enterprise does not need to further use the water body, then it would be more expedient to close this license. From the moment of termination of the license, the taxpayer loses the obligation to submit reports on water use every three months.

Important information

You can submit a declaration to the appropriate tax authority both on paper and on electronic media. Each organization establishes for itself its own procedure for providing reporting in one way or another. Moreover, the violation of this order in accordance with Art. 119 of the Tax Code of the Russian Federation can lead to penalties.

The nuances of filling out and filing a tax return for the VP are discussed in this video: