of January 4, 2011 No. 12/7/15-0817
About features of administration of collection for special use of water in the conditions of operation of the Tax Code of Ukraine
To State Tax Administrations in the Autonomous Republic of Crimea, areas, Kiev and Sevastopol
The State Tax Administration of Ukraine reports that in connection with adoption of the Tax code of Ukraine (further - the Code) regulations concerning administration of collection for special use of water (the Section XVI "Collection for special use of water" of the Code) changed a little.
1. The name of collection changed. If earlier it was called "collection for special water use regarding use of surface and underground water", then since January 1, 2011 its name - "collection for special use of water".
2. Payers of collection for special use of water determine managing vodopolzovatelisubjekta irrespective of pattern of ownership: legal entities, their branches, departments, representations, other separate divisions without formation of legal entity (except budgetary institutions), permanent missions of nonresidents, and also physical persons - the entrepreneurs using the water received by way of intake of water from water objects (primary water users) and/or from primary or other water users (secondary water users), and using water for requirements of hydropower, water transport and fishlore (article 323 of the Code).
Before entry into force of the Code (on January 1, 2011) budgetary institutions which used water only for satisfaction of drinking and sanitary and hygienic requirements in the budget did not pay collection for special use of water resources. Together with it if budgetary institutions used water at the same time for satisfaction of own requirements: the drinking, sanitary and hygienic purposes, and also used water for implementation of activities in the field of public catering (cooking) for implementation of medical procedures, washings of linen and so forth, collection for special use of water resources was paid to the budget in accordance with general practice for all actually used water, taking into account amount of losses of water in water supply systems.
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