Do I need to pay for a well on my site

With the help of a tax on water wells, the state investigates where and by whom the subsoil is being developed, thus calculating the citizens who carry out illegal activities for the extraction of water. That is, taxes control the environmental situation in the country and maintain its stability. Also, in most cases, the use of water must be licensed.

For example, if the well is of the tubular type (or mine), or rather it is an artesian source, then it must be licensed and a tax is paid for it.

To be able to use natural resources, any person must obtain a license from the executive authorities. Well excise tax is the payment of funds to the state every quarter.

Do I need to pay tax on wells and wells

Any source must have a technical passport with its parameters and setting data, which during construction were provided to the Department for Subsoil Supervision of the Russian Federation. Some wells are of limited use. Payment for a water well is required if the source meets the following specifications:

• The depth of the aquifer is 40 to 250 meters;
• The water contains a high concentration of natural salts and minerals.
• The mine is drilled into the bottom layer of the water vein.
• The water is clean and does not contain metal impurities.

Wells and wells tax is exempt if it meets the following conditions:

• The depth of a well or borehole ranges from 5 to 20 meters, and sometimes even 40 meters;
• The water intake is installed on a personal plot or summer cottage;
• The owner is not engaged in entrepreneurial activity;
• Wells and wells are located on the sand, since they do not affect the waters of natural resources;
• The amount of water used is calculated for the residents of the house and for irrigation of the site;
• Wells for limestone if the aquifer does not use the central water supply (up to 80 meters).

Subject to the above points, you can use free water in summer cottages or regulatory authorities can conduct an inspection. The violator can be warned or fined. If you continue to violate, you will have to plug the well at your own expense.

Governing laws

Subparagraph 13, paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation states that the use of water for irrigation of summer cottages and other private households of citizens is not subject to water tax.

Law No. 2395-1 "On Subsoil" allows summer residents and cottage owners to use the well for watering the garden and watering pets.

Law No. 3314-1 establishes the procedure for licensing and operating wells. All types of sources that should and should not be taxed have been identified.

Clause 3 of Article 7 of the Code of Administrative Offenses of the Russian Federation provides for sanctions in the form of a fine for the use of an unregistered well.

Very impressive fines are imposed on violators.

• For the heads of the organization - from 30,000 to 50,000 rubles.
• For legal entities - from 88 to 100 rubles.
• For individuals - 3000 to 5000 rubles.

Payment terms and tax value

The artesian horizon is the most important and key strategic reserve of clean water, it is considered a natural asset along with minerals, which is why the tax on the use of an artesian well is so high.

The cost of the tax may be different, the amount depends on the region of location and many other factors.

Individuals who use water from an artesian well for personal purposes pay 81 rubles for one thousand cubic meters.

Businessmen, water supply organizations and other facilities have different payment rates, the approximate cost varies in the range from 300 to 754 rubles per thousand cubic meters. Detailed rates can be found in the department of the Federal Tax Service or on the official website of the service.

It is important to know that there is a restriction on the use of water for everyone; if the specified standard of water consumption is exceeded, the tax coefficient increases by 1.15 times. All limits can also be found in the FTS department or on a special website.

Tax must be paid to the IFTS no later than the 20th day of the next month after the next quarter. Thus, the dates for payment are:

• January 20th;
• 20 April;
• July 20;
• The 20th of October.

In cases where the payment for the well is overdue, a penalty is charged. It is also necessary to submit a report to the department of the Federal Tax Service, where the water intake is registered.

Procedure for submitting a declaration

The legislation of the Russian Federation specifies the procedure for declaring the payment of tax for the use of water.

First you need to familiarize yourself with all the documentation that will be required for the tax service. According to the standard, these are the following documents:

• A log in which the water level is controlled;
• Tax return;
• A license for the operation or drilling of a source (to obtain it, it is necessary to collect and provide a lot of papers: a cadastral certificate, a protocol for water analysis, a restriction on pumping water, a log that monitors water consumption and copies of the listed documents are required);
• Well passport;
• Conclusion on sanitary zones.

Now you need to prepare and submit the tax return itself. It will consist of a title page and paragraphs that contain the following information:

• The amount of tax to be paid depends on the place of registration of the well and the amount of water consumed;
• Calculation of the tax base and the amount of water tax when taking water from a water body;

This declaration is a tax authority acting during the tax period. If the declaration is properly prepared and filed, then the tax will be recalculated, which does not take into account tax audits carried out by specialized services for a certain period of time.

The declaration must be presented only on paper and not in electronic form. All information must be completed by hand. It is also possible to present a document printed on a printer. Further, the document is signed by the employees who check the declaration, and they certify it with the organization's seal or stamp.