of August 1, 2012 No. 13653/6/15-2116
About payment of collection for special use of water
The State Tax Service of Ukraine considered the letter concerning payment of collection for special use of water and reports.
According to Item 323.1 of article 323 of the Tax Code of Ukraine of December 2, 2010 No. 2755-VI (further - the Code) payers of collection are 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 needs of hydropower, water transport and fish breeding.
By Item 324.1 of article 324 of the Code it is determined that subject to taxation by collection is the actual amount of water which is used by water users, taking into account amount of losses of water in their water supply systems.
Collection of collection for special use of water for needs of hydropower, water transport and fish breeding does not exempt water users from payment of collection for special use of water (item 326.7 of Art. 326 of the Code).
In addition we report that according to Item 94 of the Law of Ukraine of 24.05.2012 No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations" (further - the Law No. 4834) article 323 of the Tax Code of Ukraine is added with new Item 323. According to which 2, the water users using water only for satisfaction of drinking and sanitary and hygienic needs of the population (set of the people who are in this territory during this or that period of time irrespective of nature and length of residence, within their dwelling stock and personal plots), including for satisfaction of exclusively own drinking and sanitary and hygienic needs of legal entities, physical litspredprinimatel and payers of the single tax are not payers of collection.
For the purposes of this Section it is necessary to understand use of water as the term "sanitary and hygienic needs" in toilet, shower, bathrooms and wash basins and [its] use for content of rooms in proper sanitary and hygienic condition.
By Item 1 of the Section II "Final and transitional provisions" of the Law No. 4834 it is determined that this Law becomes effective since July 1, 2012, except changes which are made to the Tax code of Ukraine by separate Items.
At the same time we report that consultations concerning collection of collection for special use of water are placed in category "270. Collection for special use of water" the "Single Base of Tax Knowledge" service on the website of GNS of Ukraine (www.sts.gov.ua).
Vice-chairman A. Ignatov
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