On taxes and other obligatory payments to the budget (Tax Code)

Article 569. The fee rates

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

In case of excess of actual water withdrawal volumes over the water use limits established by the authorized body for the use and protection of water resources, water supply, water disposal, the volume of such excess is subject to the fee rates increased fivefold.
Article 570. The order for calculation and payment

1. The fee amount is calculated by the payers on the basis of actual water use volumes and established rates.

2. The fee for the volume of carriages by water transport in water bodies with retaining hydraulic and water-regulating structures is calculated per ton/kilometer of cargo transported.

3. The payers (except for taxpayers applying a special tax regime for peasant or farm enterprises) shall pay to the state budget current fee amounts for actual water use volumes on or before the 25^th day of the second month following a reporting quarter on the basis of monthly water use limits established by the authorized body for the use and protection of water resources, water supply, water disposal.

4. The fee amount shall be paid to the state budget at the place of special water use specified in a permit.

5. Taxpayers applying a special tax regime for peasant or farm enterprises shall pay the fee within the time limits established by Article 706 of this Code.

6. The amount of the fee for water used for the production of thermal power for housing and utility needs, and also for process needs to cool units (non-consumptive water use) within the limits of water abstraction is determined by thermal power plants at the rates set for organizations providing housing and utility services.

The fee for consumptive water use is determined at the rates set for industrial enterprises.