Payers of fees for the use of surface water resources. The procedure of calculation and payment.

The Department of State Revenue for the Abai region recalls that the fee for the use of surface water resources (hereinafter referred to as the fee) is charged for types of special water use carried out on the basis of a permit document of the authorized body in the field of use and protection of the water fund, water supply, sanitation.

      Special water use without a valid permit is considered as water use exceeding the actual volume of water intake above the established limits.

       The payers of the fee are individuals and legal entities engaged in the use of water resources of surface sources.

      The objects of taxation are the volume of water taken from a surface water source.

      The fee rates are set by local representative bodies of regions, cities of republican significance and the capital on the basis of the fee calculation methodology approved by the authorized body in the field of use and protection of water resources, water supply, sanitation.

       If the actual volumes of water intake exceed the limits of water use established by the authorized body in the field of use and protection of the water fund, water supply, sanitation, fee rates increased five times are applied to the volume of such excess.

The amount of the fee is calculated by the payers based on the actual volume of water use and the established rates.

The amount of the fee is paid to the budget at the place of special water use specified in the permit document.

The declaration is submitted by payers, with the exception of taxpayers applying a special tax regime for peasant or farm farms, quarterly, no later than the 15th day of the second month following the reporting quarter.