Do I have to pay for a well in my area

Every homeowner who has decided to conduct an autonomous water supply system on a personal plot should know that any use of the subsoil of the land is taxed or excise by the state authorities. Among the riches are artesian wells, if a well is constructed sandy or Abyssinian, there is no need to pay tax.

Do I have to pay tax on wells and boreholes in private homes

Each well in a private area is taxed if it falls under certain characteristics

To use water wealth legally, citizens and entrepreneurs must obtain a license from the executive branch. Under the definition of excise tax on a well means a quarterly transfer of funds in favor of the state.

Each source must have its own technical passport, where all its parameters and installation data are recorded, which the owners transferred at the stage of construction of the artesian well to the Department for Supervision of the Use of the Subsoil of the Russian Federation. Some wells are subject to restrictions - homeowners may use limited volumes. It is required to pay for a water well in its area if the source has the following technical characteristics:

  • The depth of the aquifer ranges from 40-250 meters.
  • High concentration of natural salts and minerals in well water.
  • A mine that has been drilled into the lower layers of an aquifer.
  • The results of laboratory studies of a water sample showed that it does not contain metal impurities, it is soft and clean.
Aquifer Layout

In fact, the source of taxation is water, not the source itself.

When sources are not taxed

Subsoil Law Article

Not in all cases are natural sources taxed by the state. It is absent under the following conditions:

  • The water intake was erected on a summer cottage or personal plot.
  • Homeowners do not conduct any business activities.
  • Consumption is designed for residents of the house, watering animals and watering.
  • Water is taken only from the first aquifer (as a rule, its depth does not exceed 30-40 meters).

Owners of cottages should not worry that they will be forced to pay excise taxes for watering the fruits and vegetables they grow. But perhaps in the near future something will change, the authorities regularly make changes to the governing laws.

Regulatory laws

Sample license for the legal operation of an artesian well

Water production is regulated by the Law "On Subsoil" under the number 2395-1. It was adopted in 1992. Decree of the Supreme Council of the Russian Federation No. 3314-1 describes the licensing procedure, as well as stipulates all issues related to the operation of wells. The law clearly defines the types of sources that should and should not be taxed.

Very significant fines are imposed on violators.

  • For managers of enterprises - 30-50 thousand rubles.
  • For legal entities - 88-100 thousand rubles.
  • For individuals - 3-5 thousand rubles.

Timely payment of taxes is the best alternative to illegal use of water wells, litigation and fines.

Payment terms and cost of artesian well tax for individuals

The consumer himself must calculate the water charge. On the official resource - the website of the Federal Tax Service - there is a table for calculating the amount of tax.

The amount of payment depends on the location of the source and the consumed volume of well water.Each artesian water belt is connected to any river or body of water. As a result of this, at the legislative level, the coefficient for a specific location is divided.

Consumers who extract water for personal use must pay 122 rubles for 1000 cubic meters. If the well is not equipped with a meter for the consumed water volume, the payment amount is calculated by multiplying the fixed rate by a factor of 1.1. The Federal Tax Service informed the citizens of the Russian Federation that no benefits were provided for this type.

Calculation and payment of tax should be carried out quarterly, that is, once every three months. Payment to avoid sanctions must be made no later than the 20th day of each quarter. Reporting should be provided to the department of the Federal Tax Service at the place of registration of water withdrawal. Untimely payment entails the accrual of daily interest.

Procedure for submitting a declaration

The procedure for submitting a tax return for the use of a well is determined by the legislation of the Russian Federation.

First of all, you need to familiarize yourself with the package of documents that is required to apply to the Federal Tax Service. As a rule, this is a water level control journal, a tax return, a license for drilling and operating a source, a conclusion on sanitary zones, a passport for a well.

Next, the tax return itself is prepared, which consists of a title page and several sections where the following information is recorded:

  • the amount of tax, which is calculated based on the location of the well and the amount of water consumed;
  • calculation of the amount of water tax and tax base.


Taxpayers must submit a tax return as part of the title page, section 1 and sections 2, 2.1 - 2.4 (based on the feasible types of water use that are subject to taxation in the Russian Federation).

This tax return is the tax authority on the corresponding form, which is valid in the tax period. Thanks to a correctly drawn up and correctly submitted declaration, tax liabilities are recalculated. When recalculating, tax audits that were carried out by executive legislative services for a certain period of time are not taken into account.

Present the document not in electronic format, but on paper. The information is filled in by hand with a fountain pen or ballpoint pen in black or blue. It is also possible to print on a printer or fill out a form using a typewriter.

If an error was made during the filling, it is required to cross out the incorrect data and enter the correct data. After this, the signatures of employees who checked the tax return must be affixed, the document is certified with a stamp or seal of the organization. It is forbidden to correct errors using the corrector and other analogues.

The source is taxed, the depth of the mine which reaches more than 50 meters. Mine wells and wells with an aquifer depth of up to 40 meters are not declared. Consequently, homeowners with a well or a well with a shallow depth of source do not face additional costs.

The owners of individual enterprises that specialize in supplying water to the population must pay from 300 to 600 rubles for each 1000 cubic meters (current information as of March 2019). If the homeowner is afraid to face such difficulties, it is better to contact construction companies specializing in such works at the stage of well design. The list of their services includes registration of all documentation.

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