On Payment For Use Of Water Objects

Original Language Title: О плате за пользование водными объектами

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102052748

Lost force since January 1, 2005 onwards-the Federal law dated July 28 N 83-FZ RUSSIAN FEDERATION FEDERAL LAW on payment for use of water objects passed by the State Duma April 15, 1998 the year approved by the Federation Council of the year April 22, 1998 (as amended by the federal laws from 30/03/99 N 54-FL;
from August 07 N 111-FZ; out of 194 N-FL;
from 24.12.2002 N 176-F3; from 23.12.2003 N 186-FL;
from 06/29/2004 N 58-FZ) t s t b I 1. Payers of the payers of the fees for use of water objects (hereinafter-payers) recognizes organizations and businesses that are directly engaged in the use of water objects (except underground water, water containing minerals and/or natural curative resources (mineral water) or used to obtain thermal energy) with the use of facilities, equipment or devices subject to licensing in the manner prescribed by the legislation of the Russian Federation.
(Second paragraph deleted-the Federal law dated August N 111-FZ) t s t b I 2. The object of the Board 1. The object of the Board recognizes the use of water objects using constructions, technical means or devices referred to in article 1 hereof, to: implementation of water diversion from water bodies;
meet the needs of hydropower in the water;
use of water area of water objects for transporting logs, carried out without the use of a ship's draught (rafts and purses), as well as for mining, organized recreation, accommodation swimming facilities, communications, buildings, structures, facilities and equipment, to conduct drilling, construction and other works;
the implementation of sewage into water bodies.
2. the object of the Board is not recognized by the use of water objects for: water intake for the Elimination of natural disasters and the consequences of accidents;
water abstraction by agricultural enterprises and (or) peasant private farms for irrigation of agricultural land, water supply of cattle-breeding farms and animal husbandry complexes, including poultry and poultry farm, as well as horticultural and gardening associations of citizens. This provision is valid until January 1, 2003 year; (extend for 2003 year effect of the third paragraph of article 2 paragraph 2 as amended by the Federal law of 24.12.2002. N 176-FZ) (extend by 2004 year effect of the third paragraph of article 2 paragraph 2 as amended by the Federal law dated 23.12.2003 N 186-FL) water intake for fish farming and reproduction of aquatic biological resources;
accommodation swimming facilities, communications, buildings, structures, facilities and equipment for the implementation of activities related to the protection of waters and aquatic biological resources, protection of the environment from the harmful effects of water Wednesday, unless otherwise prescribed by the legislation of the Russian Federation;
monitoring of the State of water objects and other natural resources, as well as government research, geodetic, topographic, hydrographic, prospecting and surveying work;
implement recreation without the use of constructions, sport hunting and amateur fishing;
the implementation of organized recreation, medical and health institutions in the State and municipal property, as well as agencies and organizations designed for content and services for people with disabilities, veterans and children, financed budgets or trade unions;
water for sanitary, environmental and shipping releases;
carrying out dredging and other work related to the exploitation of navigable waterways and hydrotechnical facilities;
use of water objects for the properties and construction of detached hydroelectric waterworks, drainage, fishery, water transport, water supply and sewerage purposes;
building reconstruction) drainage systems at the grass-roots areas of bogs (wetlands);
reset the drainage, mine and quarry waters, if the concentration of harmful substances in them does not exceed the concentration of such substances in vodopriemnike.
T s t b I 3. Payment Payment base base depending on the type of use of water objects is defined as: the amount of water diverted from the water body;
volume of goods (works, services) produced (performed, services rendered) use water without water object;
water surface used by aquatic facilities;
amount of wastewater discharged into water bodies.
T s t b I 4. Fees 1. Minimum and maximum bets cards are installed in the following sizes: 1) 60.0 -370.0 rubles per one thousand cubic meters of water diverted from water bodies within established limits,-for taxpayers engaged in water intake; (As amended by the Federal law dated August N 111-FZ) 2) 2.0 -7.0 rubles per one thousand cubic meters of water, taken from the territorial sea and internal waters,-for taxpayers engaged in water intake; (As amended by the Federal law dated August N 111-FZ)

3) 4.0 -20.0 rubles per one thousand kilowatt-hours generated electricity-for taxpayers engaged in the exploitation of hydroelectric plants; (As amended by the Federal law dated August N 111-FZ) 4) 400.0 -1 680.0 rubles per one thousand cubic meters of wood, splavljaemoj in rafts and purses for every 100 kilometers alloy-for taxpayers engaged in rafting; (As amended by the Federal law dated August N 111-FZ) 5) 5.2 -21.9 thousand rubles per year per one square kilometer area use water area water features-for taxpayers engaged in mining, placement of objects organized recreation, swimming facilities, communications, buildings, structures, facilities and equipment, as well as carrying out the drilling, construction and other works; (As amended by the Federal law dated August N 111-FZ) 6) 7.0 -55.0 rubles per one thousand cubic meters of sewage-for taxpayers engaged in dumping sewage into water bodies within established limits. (As amended by the Federal law dated August N 111-FZ)
2. The minimum and maximum fees within the limits set in paragraph 1 of this article on river basins, lakes, seas and economic areas shall be established by the Government of the Russian Federation.
3. Fees for categories of taxpayers depending on the type of use of water bodies, water bodies and taking into account local conditions of water supply of the population and economic entities are established by the legislative (representative) bodies of constituent entities of the Russian Federation.
The rates of payment for use of water objects associated with water for public water supply are installed at the lowest rates in accordance with the requirements of paragraph 2 of this article. Dimensions such charges use of water objects should not exceed 60.0 rubles per one thousand cubic meters of water diverted from the water body. This provision is valid until January 1, 2003 year. (As amended by the Federal law dated August N 111-FZ) prior to the adoption of the legislative (representative) bodies of constituent entities of the Russian Federation rates by categories of payers is applied the minimum fees set by the Government of the Russian Federation in accordance with the requirements of paragraph 2 of this article. (The paragraph is supplemented by federal law from 30/03/99 N 54-FZ)

4. the rates of payment for use of water bodies for water abstraction for technological needs and sewage within the established limits contributors engaged in operation of thermal power and nuclear power using fine water schemes and extraction of precious metals, are set at a rate of 30 per cent of the fees established by paragraph 1 of this article. This provision is valid until January 1, 2003 year.
5. When the fence or flushing water in excess of established limits (monthly or annual) fee for paying part of the exceedances increased fivefold compared with the rates established by paragraph 1 of this article.
6. When using the water bodies without a licence (licence) fees will be increased fivefold compared with the rates of fee, usually determined with respect to such use under a license (permission).
This provision cannot serve as the basis for the release of the payer, implementing use of water objects without a license (permission) from liability provided for by the legislation of the Russian Federation.
T s t b I 5. Legislative Board benefits (representative) bodies of constituent entities of the Russian Federation may establish incentives for certain categories of taxpayers within the amount of fees received in the budget of the relevant constituent entity of the Russian Federation.
T s t b I 6. Determination of the amount of the fee.
The order and terms of payment 1. The payer determines the amount of the fees themselves.
2. the amount of the fee following each reporting period is determined on the basis of the relevant fees and the payment base determined in accordance with articles 3 and 4 of this federal law, subject to the provisions contained in article 5 hereof.
3. introduction of the payer of fees following each reporting period is not later than 20 calendar days after the expiry of this period. While at the same time, the payer is required to submit to the tax authority at the place of registration of tax return form which is approved by the Ministry of Finance of the Russian Federation, and at the place of use of water by a copy of the tax return. (As amended by the Federal law dated 06/29/2004 N 58-FZ)
4. the reporting period is established: for entrepreneurs, small businesses and payers that use the waters of the waterbody, each calendar quarter;
for the rest of the contributors-each calendar month.
T s t b I 7. Assignment amounts fees fees are included in the cost of production (works, services).
T s t b I 8. Admission fees

1. The amount of the fee is credited to the federal budget and the budgets of the constituent entities of the Russian Federation in the following ratio: 40 per cent in the federal budget, 60 per cent of the budgets of the constituent entities of the Russian Federation. (The first paragraph of paragraph 1 is suspended from 1 January to December 31, 2002 year-federal law out N 194-FZ) (Suspended from January 1 to December 31, 2003 year-federal law of 24.12.2002 N 176-FZ) (Suspended from January 1 to December 31, 2004 year-the Federal law dated 23.12.2003 N 186-FL) when using water facilities located in the territories of two or more constituent entities of the Russian Federation referred to the amount of fees paid into the budget of the Russian Federation at the place of registration of payer and their subsequent distribution among the budgets of those constituent entities of the Russian Federation, on the territories of these water bodies. While the proportion of income amounts in the budget of the Board of the relevant constituent entity of the Russian Federation shall be determined by the basin agreements between entities of the Russian Federation.
Receipt of amounts of fees are directed to the implementation of the rehabilitation and protection of water objects in the amount of not less than 50 per cent.
2. Legislative (s) bodies of constituent entities of the Russian Federation shall have the right to make decisions about enrolling in the local budgets of the whole amount of the fee or part of it, coming into their budgets.
T s t b I 9. Instructions on the procedure for levying and payment instructions on the procedure for levying and payment shall be issued by the Ministry of Finance of the Russian Federation. (As amended by the Federal law dated 06/29/2004 N 58-FZ) t s t b I 10. Special provision established that with the entry into force of this federal law, the size of the tariffs for water supply and sanitation services for the population cannot be increased by more than 4 per cent.
T s t b I 11. Method of entry into force of this federal law 1. This federal law shall enter into force on the day of its official publication.
2. invite the President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin May 6, 1998 N 71-FZ