Water body code in the water declaration. What are the deadlines for submitting a tax return for water tax? Where to download an example of filling out a declaration form

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PPRF No. 644

124. In order to ensure control of the composition and properties waste water subscribers for whose facilities standards for permissible subscriber discharges are established, as well as other subscribers who have independent issues in centralized system water disposal, the average daily volume of wastewater discharged (received) from the facilities of which is more than 30 cubic meters. meters per day in total for all issues, are required to submit a declaration to the water supply and sewerage organization.
If there are several outlets into the centralized wastewater system, the declaration indicates the composition and properties of wastewater for each of such outlets.
The values ​​of the actual concentrations and actual properties of wastewater as part of the declaration are determined by the subscriber by assessing the results of analyzes of the composition and properties of wastewater samples for each sewer outlet of the subscriber, carried out on behalf of the subscriber by a laboratory accredited in the manner established by the legislation of the Russian Federation.
The values ​​of the actual concentrations and actual properties of wastewater as part of the declaration are determined by the subscriber in the range from the minimum to the maximum value of the results of analyzes of the composition and properties of wastewater samples, and without fail:
the results obtained over the previous 2 years in the course of monitoring the composition and properties of wastewater carried out by the water supply and sewerage organization in accordance with the Rules for monitoring the composition and properties of wastewater are taken into account;
prohibited reset values ​​are excluded;
Zero values ​​of actual concentrations or actual properties of wastewater are not subject to indication.
Pollutants and indicators general properties wastewater, for the identification of which determinations of the composition and properties of wastewater are carried out and for which the actual concentrations of pollutants and indicators of the properties of wastewater are indicated in the declaration, are determined in accordance with the list given in Appendix No. 5 to these Rules, as well as the standards for permissible discharges of the subscriber , in respect of which such standards have been established.

Thus, the subscriber is obliged to do this himself and at his own expense. May involve your laboratory if you have accreditation. You, for your part, must know what pollutants you can receive and neutralize, on the basis of which YOU issue permissions for discharges to other subscribers.

That's why. Make your subscriber happy. The only thing is that they won’t be able to take it in 2 years. Let them take the values ​​obtained from these measurements as the maximum.
Subscribers fill out the declaration. PPRF No. 644 and No. 1134 - Your main assistants

Declaration on the composition and properties of wastewater as a concept was introduced in 2013 by Decree of the Government of the Russian Federation No. 644 “On approval of the rules for cold water supply and sanitation...”.

According to PPRF No. 644, clause 124, part VIII, a declaration on the composition and properties of wastewater must be submitted by all business entities that have independent outlets into the centralized sewerage system, the average daily volume of wastewater discharged (received) from their facilities is more than 30 cubic meters. meters per day in total for all issues. The list of such facilities also includes those for which standards for permissible discharges have been established (since January 1, 2014).

The need to agree on a declaration on the composition of wastewater in the water and wastewater sector

There is an opinion that the declaration on the composition and properties of wastewater must be approved by the organization of the water supply and sewerage sector (WSS). Meanwhile, the legislation does not confirm such a need.

However, it should be taken into account that data on the composition and properties of wastewater are used to calculate the NWTP fee. And if the wastewater meets the requirements for composition and properties, the NWTP fee will be minimal. Thus, both the water and waste management organization and the enterprise are interested in ensuring that the data in the declaration is as accurate as possible.

Any questions? Call! +7 812 903 51 73

Declaration of the composition and properties of wastewater is one of the means of water quality control. And in the event that scheduled checks enterprises are carried out rarely, representatives of the water and waste management organization may have doubts about the reliability of the information specified in the declaration.

Rules for submitting a declaration on the composition and properties of wastewater

The enterprise may make changes to the document before receiving notification of sampling in order to control the composition and properties of wastewater.

The changes made are sent to the water and waste management organization, which is obliged to send them to the environmental supervision authorities within 3 days (clause 130 of PPRF No. 644).

The declaration becomes invalid in the following cases:

• when introducing new technologies for wastewater treatment, when repurposing production, when changing production processes, affecting the composition and volume of wastewater;
• during a control check of the composition and properties of wastewater, a discrepancy between the actual data and the information specified in the declaration was revealed;
• The standards for permissible discharges have changed.

In these cases, the enterprise develops a new declaration and submits it to the water and waste management authorities within 2 months (clauses 38,39 of the PPRF dated July 29, 2013 No. 645).

What happens if the composition of wastewater during testing differs from that specified in the declaration?

If an excess of the concentration of any substance is recorded, the control authorities recalculate the NVOS fee for the period from the last control that detected such an excess until the next sampling, but not more than 3 months.

The cost of developing a wastewater declaration in EcoRaschetService

The cost of developing a wastewater declaration in St. Petersburg depends on the type of sewerage system and the number of water outlets.

Stormwater — 16,650 for one water outlet. The price includes sampling (2 samples from each water outlet), laboratory tests (9 indicators), development of a declaration, submission of documents to regulatory authorities.

All-alloy - 39,600 for one water outlet. The price also includes sampling, laboratory tests, documentation development and document submission. The difference in price is explained by the fact that laboratory tests of samples from the alloy water outlet are carried out according to 31 indicators.

For each subsequent water release a discount is provided, the amount of which is determined by the total number of water outlets.

So, the final cost of developing a wastewater declaration depends on the type and number of water outlets. Call us for an accurate estimate for developing a declaration for your company: +7 812 903 51 73.

Didn't find the answer to your question or need help completing environmental documentation?
Call +7 812 903 51 73 or write to. We will consult, develop, formalize, and agree.

Everything that flows into natural bodies of water from the territories of cities and villages is called wastewater. There are domestic and industrial wastewater. The level of pollution in household wastewater has long been calculated, and treatment systems are adapted for the appropriate amount of water and level of pollution. However, the wastewater that comes from most manufacturing enterprises, have different level pollution. In order for environmental services to be able to clean up this volume of contaminated liquids, the Government of the Russian Federation issued Resolution No. 644 in 2013, according to which each enterprise is required to provide a Declaration on the composition and properties of wastewater.

Who files the Declaration?

This document describes the level of pollution, quantity and frequency of discharge of wastewater from the enterprise in central system drainage. Such a Declaration is submitted by companies that have their own entrance to the wastewater disposal system if they discharge at least 30 cubic meters of contaminated water per day. In addition, enterprises for which a limit on the volume of wastewater was previously established are required to submit the Declaration. It must be taken into account that this document does not authorize the volley discharge of wastewater and cannot provide for the release of prohibited microorganisms into the wastewater disposal system. The declaration, approved by the company management, is prepared and submitted in advance - six months before the validity period. Simply put, you must submit a Declaration on the properties and composition of wastewater for the next year by July current year. However, changes may be made to the document as necessary until local environmental authorities notify you that samples of your wastewater are being taken to check the level of pollution.

The declaration consists of the following sections:

• general information about the company, which includes data from the wastewater disposal agreement and a list of production facilities for which wastewater standards have been established;
• standards established by law on the composition of wastewater, the content of pollutants and the frequency of discharges;
• the amount of excess pollution that wastewater contains;
• scheme internal network drainage system, which indicates control wells and entrances to the central system;
• the average amount of contaminants that is discharged into each outlet from the drainage system.

Covered in this material the document as such was established in 2013 as a result of the relevant resolution Russian government regulating cold water supply and drainage issues.

Declaration - effective way wastewater quality control

This declaration must be submitted to all business entities that have separate outlets into the central sewerage system, provided that the average volume of wastewater they generate is at least 30 cubic meters per day. In addition, the list of objects for which the declaration in question is relevant includes those for which VAT is established - norms of permissible discharges.

Documentation specifics

It should be noted that there is some misconception regarding this document. It lies in the fact that many consider it obligatory for the submitted declaration to be approved by the water supply and sewerage sector. It is worth remembering that from a legislative point of view this is not mandatory, but it makes sense for every potential declarant to take this into account.

The data from this declaration is taken into account when calculating the payment for negative impact on the environment. In case quality characteristics wastewater will be located on optimal level, the contribution in question will be minimal. That is why entering extremely accurate information into the declaration is beneficial for both the water and wastewater services sector and the enterprise.

If we briefly explain why exactly a declaration on the composition and properties of wastewater is needed, then first of all, it is quite effective remedy control over the quality of waste discharged by consumers. In essence, this is a message from the declarant about such characteristics of the discharged water as:

• volume;
• composition specificity;
• properties and other features.

It is also worth adding that by submitting this declaration, the consumer of water resources undertakes to strictly comply with the parameters stated in the document throughout the entire period of its validity.

Filling out the declaration

As mentioned above, enterprises connected to the centralized water supply system and generating more than 30 cubic meters drains per day are required to submit this declaration in any case. If the volume of wastewater is smaller, then filling out the document in question is done optionally - that is, it is not considered mandatory.

As for those consumers whose daily discharge of wastewater exceeds 200 cubic meters, in their case it is necessary to develop and subsequently approve the draft of the VAT already mentioned above - standards for permissible discharges. They are also responsible for developing a detailed action plan aimed at reducing the existing amount of water discharged.

To process the declaration you will need a lot of documents

Now we should list the documents that are mandatory in such a matter as the elaboration of the declaration discussed in this material. These include:

• a brief description of the production structure;
• a list of objects related to the enterprise, specifying their purpose;
• certificate confirming ownership ( alternative option may be a lease agreement); detailed information regarding the territory occupied by the company (providing data on the area - total, built-up, related to the roadway, pedestrian, allocated for green spaces, etc.);
• an agreement confirming the declarant’s right to use water resources - supplying them and their subsequent discharge;
• notices from the local water utility, which indicate the results of studies of samples taken of wastewater generated by the enterprise;
• an act regulating the division of responsibilities in relation to sewer networks;
• characteristics of the used treatment facilities, as well as related documentation (this paragraph is relevant if cleaning systems are present);
• a detailed diagram of sewerage and outlets, with necessarily marked control points.

What's next?

After the declaration on the properties and composition of wastewater is completed, the procedure for its processing begins. It provides for the implementation of the following activities:

• collection of initial information;
• taking samples of wastewater at all outlets, carried out once every seven days (and so on six times);
• carrying out laboratory research water;
• development and execution of declarations based on the collected information;
• Submitting the document to the local water utility.

Regarding the time frame for elaborating this declaration, we can say that it is relatively short.

The minimum waiting period in such cases is 15 working days, and its specific value depends on factors such as:

• degree of complexity of the work being carried out;
• features of the object, as well as its location;
• availability of protocols indicating the results of analyzes of samples taken, etc.

Finally, it remains to add that the enterprise has the right to make adjustments to the document until it receives notification of the selection of wastewater for analysis. It is also worth recalling that the declaration loses its validity if:

• production profile;
• cleaning technologies used;
• one or another technological processes, affecting the characteristics of the generated wastewater;
• standards regulating maximum permissible discharges.

In addition, the document in question is no longer valid if, based on the results of the audit, a discrepancy between the actual data and those declared by the declarant was revealed.

All economic entities, whether manufacturing companies or private entrepreneurs are required to file a tax return for water tax.

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 defines tax base and the tax is calculated 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:

1. Pages are numbered sequentially, in ascending order, regardless of the number of sections, appendices, and additions.
2. Errors in paper version the report is corrected by crossing out and confirmed by the signature of the responsible person.
3. The use of correctors and markers is not allowed.
4. The payer is required to enter the final values ​​of tax payments rounded to the nearest ruble, using mathematical rules.
5. Only one-sided printing of a document is allowed without mechanically joining the sheets to avoid damage to the writing paper.
6. Each exponent of the declaration is located in a special field, which represents a certain amount cells. If the indicators are zero, the fields are crossed out with a solid line.
7. 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 person water body.

If there is a large amount of information and there are not enough lines to fill out, it is allowed to use required quantity sheets of the 1st Section.

For calculation obligatory payment When collecting water, 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 and individuals Water tax must be calculated 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 resource, 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.