Some issues of calculating water tax. Filling out a water tax return How to fill out a water tax return

Generating water tax reporting involves submitting a return annually. It is compiled strictly within the framework of existing regulatory documents. All changes to the rules for filling out and the forms themselves are announced in advance through the media and posted on the Federal Tax Service 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 Federal Tax Service Order MMV-7-3/497 in 2015 and put into circulation in the first quarter of 2016.

The structure of the water tax declaration in 2018 implies the following elements:

Front page;
Information about the business entity (legal entity or individual entrepreneur);
Section No. 1;
Section No. 2 of two subparagraphs.

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

How to fill out?

The correctness of filling should be checked with the rules of the above Order. The second title document 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 in the declaration: in subparagraphs 2.1 and 2.2. The codes are individual for each region and are classified by type of activity of the reporting enterprises. The full list is contained in the above letter.

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

The rules for filling out include two methods: paper version and electronic version. For manual design, blue or lilac ink is used. Correction of the document is not allowed - a new form must be filled out. Changes to an already submitted declaration are corrected with the signature of the responsible person. Numerical values are indicated in rubles. Stapling separate sheets of the report is not allowed.

How to submit?

The 2018 water tax return has three filing methods:

Personal appearance at the tax office.
Sending by registered mail with a description of the attachment.
Forwarding in electronic form. You can send it through the tax website 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.

Completion of additional sections depends on the type of activity of the enterprise. So, when taking water from a natural object, clause 2.1 is filled in.

For enterprises whose activities involve water areas of a water facility, paragraph 2.2 will be relevant. Companies in the hydropower field should pay attention to paragraph 2.3. Paragraph 2.4 is intended to reflect these enterprises in the timber melting industry.

The finished report is submitted to 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 inspection. A company can be registered in one region, fulfilling the duties of a taxpayer for the same taxes, and report on water in the region of consumption. The deadline for submitting a water tax declaration is any day before April 20 of the year following the reporting period.

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

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.

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:

Pages are numbered sequentially, in ascending order, regardless of the number of sections, appendices, and additions.
Errors in the paper version of the report are corrected by crossing them out and confirmed by the signature of the responsible person.
The use of correctors and markers is not allowed.
The payer is required to enter the final values of tax payments rounded to the nearest ruble, using mathematical rules.
Only one-sided printing of a document is allowed without mechanically joining the sheets to avoid damage to the writing paper.
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.
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.

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

Who should submit it and where?

A tax return for water tax (WT) is a mandatory element of the taxation system for its participants, namely, for persons recognized as WT payers. The place of its submission, depending on the characteristics of the taxpayer, may be:

inspection of the Federal Tax Service for the territorial location of the facility being used;
Interregional Inspectorate of the Federal Tax Service for the largest taxpayers, if the person is one;
the tax authority that issued the tax for foreign enterprises.

Shape and Features

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

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

to take into account the basic increasing coefficients established for the year;
to apply special indicators if the reporting entity does not have measurement systems installed;
in case of abstraction of groundwater for the purpose of further sale.

Thus, the declaration is a detailed report calculating 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 the established standards and in excess of them.

Procedure for filling out a water tax declaration

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

1 sheet – title page;
Sheet 2 – information about an individual who is not an individual entrepreneur (for persons who have not indicated an INN and foreign citizens);
3 sheet – 1st section “Amount of tax to be paid to the budget”;
Sheets 4-5 – section 2 “Calculation of the tax base and the amount of water tax” with subsections:
2.1 ____ when collecting water;
2.2____when using .

The declaration form can be downloaded.

Rules and instructions

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

Write with ballpoint pens only with black or blue ink. When filling out on a computer, use Courier New font size 16 or 18.
Number sheets consecutively.
Do not correct typos using correction fluids and bar tapes; only crossing out the incorrect value with the taxpayer’s signature is acceptable.
Use single-sided printing only.
Calculated amounts are rounded to whole rubles.
Only fractional values and dates are specified as they are on the appropriate lines.
The declaration sheets must not be stapled or sewn together with thread.
In each line, numbers are written from left to right; if there are empty spaces left, then dashes in the form of dashes are indicated there.
The first section is filled out separately for each water object in use according to the corresponding 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 water for abstraction. Completing this section takes into account the specifics of water use, including above-limit consumption and the lack of measuring instruments.
The second subsection is filled out by organizations that have a license for other types of water use: for hydropower, for rafting, for the use of water areas, separately for each of them, indicating the corresponding code.

Example and sample

"Avangard" represented by its leader A.V. Bogdanov. submits a water tax declaration to the tax authority. The title page is filled out indicating the TIN and KPP of the person, the type of economic activity, contact information, the number of pages of the document and the date of submission.
The legal entity indicates the TIN, is not a foreign company, has its own in the country, therefore does not fill out the second sheet of the declaration.
In the first section, the accountant of Avangard LLC indicates the 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 facility, information about the current license, water use code in accordance with Appendix No. 4 of the Procedure for filling out a tax return for water tax.
The organization collects 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 indicated taking into account coefficients.
Avangard LLC, in addition to the license for water intake, also has a license to use the waters 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 VN separately for this type of water use.
This page contains information about the license, data on the agreement for the use of the facility and the area of the 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 hydroelectric power and does not raft wood. The tax amount 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 use of the water space of the Oka River.

Sample of filling out a tax return for water tax

Nuances of a zero declaration

Some organizations experience periods when water was not used. Then a reasonable question arises: 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.
Having a license for activities related to the use of a water body imposes an obligation on the taxpayer to submit quarterly reports. A feature of such a declaration is the inclusion 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 appropriate to close this license. From the moment the license is terminated, the taxpayer no longer has the obligation to submit reports on water use every three months.

Important information

The declaration can be submitted to the relevant tax authority both on paper and on electronic media. Each organization sets its own reporting procedure in one way or another. At the same time, violation of this order in accordance with Art. 119 of the Tax Code of the Russian Federation may lead to penalties.

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

Since water tax reporting is quarterly, you should be especially careful when filling out the water tax declaration. We talk about the main points that you should pay attention to.

Which form to use

In 2017, filling out a tax return for water tax is carried out on a form approved by order of the Federal Tax Service of Russia dated November 9, 2015 No. ММВ-7-3/497. Its form according to KND is 1151072:

You can download this form for free from our website using the following method.

You can also fill out the water tax declaration in 2017 in electronic form for subsequent sending in a similar form to the Federal Tax Service. The aforementioned order of the Russian Tax Service No. ММВ-7-3/497 also established the electronic format of this declaration.

Filling procedure

In addition to the paper form and electronic format, Federal Tax Service Order No. ММВ-7-3/497 established the procedure for filling out the water tax declaration.

You must enter the necessary information in the following parts of the declaration:

title page;
information about an individual (not an individual entrepreneur);
Section No. 1 – the amount of tax to be deducted to the budget;
Section No. 2 – calculation of the tax base and tax amount.

Note that the second section has 2 subsections:

2.1 – calculation of the base and amount of water tax when taking water from a water body;
2.2 – calculation of the base and amount of water tax when using the facility (without water intake).

Depending on the types of water use for which the enterprise (IP) has a license, fill out one or both subsections of Section 2 of the declaration.

In relation to tax amounts, it is important to enter OKTMO codes correctly. They must correspond to the territories of municipalities under the jurisdiction of the tax inspectorate and where the water bodies used are located.

In our opinion, the sample for filling out a water tax declaration is not very different from the preparation of other tax reports. Just don't forget that:

Only capital letters are allowed;
there must be dashes in empty lines and cells;
all indicators are in whole rubles (up to 50 kopecks are not taken into account, but from 50 they are counted as 1 ruble);
continuous numbering of sheets (even if you do not fill out all parts) according to the principle: 001, 011, etc.;
do not use corrective agents;
Printing on both sides and binding of sheets is not allowed;
you need to fill it out with a pen of classic colors - black, purple or blue;
Each cell contains one indicator. Exception: date and decimal;
font Courier New 16 – 18 point.

EXAMPLE

The volume of water taken by Guru LLC within the established limit amounted to 25,123.589 thousand cubic meters. m. This indicator is filled out according to the format: 8 acquaintances for the whole part and 3 for the fractional part.
Therefore, in the declaration it should look like this:

According to the current procedure for filling out a tax return for water tax:

subsection 2.1 is filled out separately for each water body and each license, taking into account the intended use of the withdrawn water;
Subsection 2.2 is also filled out separately for each type of use of water bodies, facility and each license (agreement).

If different tax rates apply to a water body, both subsections must include the number of sheets that corresponds to the number of tax calculations for each rate.

On line 030 you must indicate the name of the water body. Thus, for subsection 2.1, when drawing water from underground objects, enter the registration number of the artesian well. For example:

artesian well No. _________.

And on line 030 in subsection 2.2 they simply write the name of the river, lake, reservoir, and so on.

Sample filling

Below is a standard example of filling out a water tax return in 2017.

EXAMPLE

Guru LLC took 150,000 cubic meters from an artesian well in the second quarter of 2017. m of water. Of these – 100,000 cubic meters. m within the quarterly limit, and 50,000 cubic meters. m - in addition. The company's well is located in a village located next to the Kuban River basin. This is the North Caucasus economic region.

The basic tax rate for this groundwater is 570 rubles per thousand cubic meters. The final tax rate is:

570 rub. per thousand cubic meters m × 1.52 (coefficient in 2017) = 866.4 rubles per thousand cubic meters. m.

Tax amount for the second quarter of 2017:

100 thousand cubic meters m × 866.4 rub. per thousand cubic meters m + 50 thousand cubic meters m × 866.4 rub. per thousand cubic meters m × 5 = 303,240 rubles.

ADVICE

There should be no contradictions in any sample for filling out a water tax return. Therefore, we recommend comparing it with benchmark ratios for water tax reporting. They were recorded by letter of the Federal Tax Service dated September 7, 2016 No. SD-4-3/16671.

Here are some of them:

Line 060 = line 070 + line 100

Line 100 = line 101 + line 102

Line 160 = line 101 × line 110 × line 130 × line 140 × line 150 + line 102 × line 120 × line 130 × line 140 × line 150.