Declaration on the composition and properties of wastewater is a mandatory document that reflects the quantity and composition of wastewater discharged by the user of natural resources into the central city sewerage system. The declaration is submitted annually to the organization for managing the city's water and sewerage facilities. Legislatively, the process of drawing up and approving a declaration on the composition and properties of wastewater is regulated by Federal Law No. 7 “On the Protection of the Natural Environment” (dated January 10, 2002) and Decree of the Government of the Russian Federation dated July 29, 2013 No. 644.
The main purpose of drawing up and submitting such a document is to control the level of pollution of the enterprise’s wastewater and objectively assess the negative impact of a particular facility on the natural environment of the region.
Due to the fact that in order to correctly draw up a declaration on the composition and properties of wastewater, it is necessary to carry out a number of professional studies and calculations, the development of this document can only be entrusted to professionals in the field of ecology. These are the specialists who work in.
Who must submit a declaration on the composition and properties of wastewater?
Regardless of the scope of activity and form of ownership, the declaration must be submitted by the following groups of natural resource users:
- Enterprises and organizations to which special standards for the quantity and quality of discharges apply;
- Enterprises and organizations whose activities involve the discharge of wastewater into the central city sewerage system with a volume exceeding 30 cubic meters per day.
Moreover, such enterprises must have approved discharge standards. The data submitted in the declaration must correspond to reality and remain at this level throughout the entire validity period of the document (1 year). If significant changes have occurred in the technological scheme of the enterprise, new equipment and treatment facilities have been introduced, or the facility has been completely reoriented to a different production scheme, the development and approval of a new declaration on the composition and properties of wastewater will be required.
The procedure for developing and approving a declaration on the composition and properties of wastewater
The declaration on the composition and properties of wastewater must necessarily contain information about the amount of wastewater discharged into the city sewerage system, as well as its component composition and main characteristics. The document is approved and certified by the head of the enterprise or individual entrepreneur discharging wastewater into the central sewer system.
The declaration must be submitted to the city's water and wastewater management organization before July 1 of the current year. Until the start of verification and control of the data specified in the declaration, the responsible person can make clarifications and necessary changes to the document.
A properly completed declaration must contain the following information:
- General information about the enterprise or individual entrepreneur - name, numbers of registration documents, details of the agreement on the disposal of wastewater into the sewerage system, list of facilities carrying out discharges, etc.
- Requirements for the chemical composition and physical and chemical properties of wastewater, established at the current time.
- Calculated and agreed standards and limits for discharges into sewers.
- Laboratory research data regarding the component composition of enterprise wastewater samples. This should indicate the level of concentration of substances that can have a negative impact on the environment if previously agreed upon standards are exceeded.
- A detailed diagram of the internal engineering networks of the enterprise, indicating the nodes for discharging waste into the central sewer system.
- The amount of wastewater entering the centralized sewer system through each node of its contact with the facility’s utility networks.
The completed and certified Declaration on the composition and properties of wastewater is submitted to the local water and sewer management authorities, but within three days all data will be transferred to the territorial body of state environmental supervision.
In order to avoid mistakes when developing a document, obtain accurate laboratory data and timely submit a declaration to environmental control and supervision authorities, the development of the document should be entrusted to experienced and highly qualified specialists of the Ecobezopasnost company.
Who submits a water tax return and when?
The water tax declaration is submitted by organizations and individual entrepreneurs that have a license for water use (issued before 01/01/2007, when the new edition of the Water Code of Russia came into force) or a license for the extraction of groundwater (after 01/01/2007).
Under a water use license obtained before 01/01/2007, you can use both groundwater and surface water. And to use surface water after 01/01/2007, you need to draw up a water use agreement or obtain a permit (in neither the first nor the second case, a water tax declaration is submitted).
The declaration is submitted even if during the reporting period the payer did not actually use the source of water resources or used the water for purposes for which there is no taxable base (for example, for agricultural purposes).
The deadline for submitting the declaration (and it coincides with the tax payment deadline) is the 20th day of the month that follows the reporting period (1st, 2nd, 3rd or 4th quarter).
The document in question is drawn up according to the form put into circulation by order of the Federal Tax Service of Russia dated November 9, 2015 No. ММВ-7-3/497.
A declaration is submitted to the Federal Tax Service at the location of the water use facility by the economic entity that actually uses this water resource - an individual entrepreneur, an organization without divisions, or a division of the organization.
The tax return under consideration, like any other, is submitted to the Federal Tax Service electronically if the taxpayer’s staff exceeds 100 people. If you have a smaller staff, you can submit a paper version of the document.
We have selected excellent electronic reporting services for you!
Let's study the nuances of filling it out.
Instructions for filling out the declaration: application of codes (water use and others)
One of the key nuances of preparing a water tax return is the correct indication of codes:
Don't know your rights?
- Water use.
This code is written in field 050 of subsection 2.1 of section 2, as well as in field 060 of subsection 2.2. It is determined based on:
- the economic region in which the source of water resources is located;
- characteristics of the river basin to which the corresponding source belongs.
You can determine which code to use using Appendix No. 4 to the Procedure approved by Order MMV-7-3/497.
- Purposes of water intake.
This code is recorded in line 080 of subsection 2.1 of section 2.
There are 3 options here:
- water supply to citizens (code 1);
- use of groundwater for sale after necessary processing and packaging (code 2);
- other purposes - for example, for use in the industrial cycle (code 3).
Filling out the declaration: volumes of extracted water and rates
The next important nuance in filling out the declaration is indicating the volumes of water produced. It is carried out in the following order:
- If the volume of water does not exceed the established limit, the indicator is reflected in fields 060, 100, 101 - as the actual volume of water consumed (according to measurements). In this case, the water use limit is written in field 090 (it is indicated in the license).
- If the volume of water exceeds the limit, then:
- fields 060 and 100 reflect the actual volume of water consumed;
- in fields 090 and 101 - the value of the license limit;
- in field 102 - the volume of water that was used above the limit.
- If the payer cannot reliably determine whether the limit has been exceeded (based on the fact that there is no data on the actual volume of water consumed), the limit specified in the license is written in fields 060, 090, 100 and 101.
Filling out the declaration: indicating rates and odds
When filling out the declaration, the payer will need to reflect in it:
- The main bet (field 110) in accordance with sub. 1 clause 1 art. 333.12 Tax Code of the Russian Federation.
- The main rate, multiplied by 5 (field 120), in case of water production exceeding the limit.
- The coefficient for the bet in accordance with clause 1.1 of Art. 333.12 Tax Code of the Russian Federation (field 130). For 2019 tax, this value is 2.01.
- Coefficient according to clause 4 of Art. 333.12 of the Tax Code of the Russian Federation, if the payer does not have reliable information about water consumption (field 140). In general, it has a value of 1.1.
- Coefficient according to clause 5 of Art. 333.12 of the Tax Code of the Russian Federation, if water is extracted for subsequent sale. In general, the coefficient is set to 10.
Moreover, if in field 080 there is code 1 (water supply to the population), then in field 110 it is necessary to enter the value determined in accordance with clause 3 of Art. 333.12 Tax Code of the Russian Federation. That is, according to the tax for 2019, this figure is 141 rubles. per 1000 m3.
Where to download an example of filling out a declaration form
You can download a completed sample of the document in question on our website.
This sample takes into account the nuances of preparing a declaration that we have studied, taking into account the procedure for working with it, approved by order MMV-7-3/497.
When preparing the form yourself, in any case, it is useful to pay attention to the following features:
- the structure of the declaration must contain as many subsections 2.1 as the number of water intake sites used by the business entity (for example, wells);
- if several water intake sites belong to one OKTMO, the calculated tax for them is indicated in total (in field 030, which shows the total indicator for fields 160 in each of subsections 2.1);
- It is recommended to first fill out subsection 2.1, then section 2, and then section 1.
The water tax declaration is submitted to the Federal Tax Service (in general, at the location of the water use facility) by the 20th day of the month following the reporting month. The form of the document and the procedure for filling it out are approved by Order of the Federal Tax Service No. ММВ-7-3/497.
Good afternoon, dear subscribers! Today we will raise the topic of wastewater discharged into a centralized drainage system. The time for taking water samples is already approaching, and Vodokanal specialists again and again every quarter go with their samplers to the control wells. Employers are charged exorbitant fees for wastewater discharge, but we ourselves can change this situation! After all, not so long ago we had a unique tool - a declaration on the composition of wastewater, but, unfortunately, not every specialist can correctly use and draw up this document; in fact, in this note we will try to explain the possibilities provided by legislators in relation to this document.
In accordance with the requirements of the Federal Law of the Russian Federation dated December 7, 2011 No. 416 “On water supply and sanitation”, “Rules for cold water supply and sanitation” (clauses 124-127, hereinafter referred to as the “Rules”), approved by the Decree of the Government of the Russian Federation dated 29 July 2013 No. 644, the Declaration on the composition and properties of wastewater for the next year is submitted to Vodokanal before July 1 of the previous year and contains the information specified in clauses 128-129 of the “Rules”.
The Declaration on the composition and properties of wastewater (hereinafter referred to as the Declaration) is an independent document and is not an annex to the Cold Water Supply and Sanitation Agreement, because not mandatory for all categories of subscribers. In accordance with clause 124 of part VIII of the PPRF No. 644, a declaration on the composition and properties of wastewater is required to be submitted by all subscribers carrying out activities related to the production, processing of products, having independent outlets into the centralized wastewater system, the volume of wastewater of which is more than 30 cubic meters. meters per day in total for all releases from the industrial site, including subscribers, for whose facilities, from January 1, 2014, permissible discharge standards are established.
The declaration is considered invalid, is developed and submitted again by the subscriber within 2 months (clauses 38.39 of the PPRF dated July 29, 2013 No. 645) in the following cases:
- when commissioning water-protective, water-saving or waste-free technologies, new or reconstructed facilities, re-profiling of production, the composition and properties of the subscriber's wastewater have changed;
- while monitoring the composition and properties of wastewater, you identified an excess discharge of pollutants that was not reflected by the subscriber in the declaration;
- the subscriber to establish new standards for permissible discharge.
The declaration characterizes the actual quality of the subscriber's wastewater, established in order to determine:
- the degree of negative impact of the subscriber's wastewater on water bodies;
- the degree of negative impact of the subscriber's wastewater on the operation of the centralized drainage system.
The values of the declared actual concentrations of pollutants (FCi) and indicators of the properties of wastewater are determined by the subscriber by assessing the results of a series of determinations of the composition and properties of wastewater samples at all sewer outlets of the subscriber (at least 3 at each outlet), performed on behalf of the subscriber by an accredited laboratory in the manner established by the legislation of the Russian Federation, including the results of monitoring the composition and properties of wastewater carried out by the organization carrying out wastewater disposal, mg/cub. dm. When determining FCi, the values of any salvo discharge of pollutants are necessarily excluded. These types of analyzes can be used for the last 5 years.
If an object has several outlets into a centralized wastewater system, the declaration on the composition and properties of wastewater indicates the composition and properties of wastewater for each of such outlets.
The list of pollutants for which wastewater samples are analyzed is formed on the basis of lists of pollutants for which permissible discharge standards or wastewater disposal standards by composition have been established, as well as regulatory requirements in order to eliminate negative impacts on centralized wastewater disposal systems.
The declaration allows the enterprise to establish for itself, on the basis of selected protocols, those values of FCi, mg/dm3 (Declared actual concentration in wastewater) that are closest to the norm or correspond to the concentration standards.
In the case of using progressive methods of wastewater treatment, the negative impact on the central wastewater disposal system can be gradually reduced and the declaration can be improved through the development of new statistics on the quality of operation of treatment facilities. The declaration form for 2017 is due no later than July 1, 2016.
That's all. Until new notes!
The deadline for submitting a declaration on the composition and properties of wastewater (hereinafter referred to as the declaration) is approaching. In the article we will look at the intricacies of drawing up a declaration and the consequences of its failure to submit it within the established time frame.
The declaration is submitted to the water supply and sewerage organization (hereinafter referred to as the water supply and sewerage system) and is intended to control the composition and properties of wastewater discharged by subscribers into the centralized sewerage system (hereinafter referred to as the CWS).
Water disposal is carried out in accordance with the Rules for cold water supply and sanitation, approved by Decree of the Government of the Russian Federation dated July 29, 2013 No. 644 (as amended on July 26, 2018; hereinafter referred to as the HW&W Rules).
The procedure for submitting a declaration by subscribers is determined by Chapter VIII of the H&V Rules and covers:
The circle of persons required to submit a declaration;
Validity period of the declaration;
Deadlines for filing a declaration;
Requirements for the content of the declaration and conditions for changing it;
Time frame for consideration of the declaration by the water and waste management organization;
Reasons for refusal to consider the declaration by the water and waste management organization.
Who serves
The declaration is submitted by subscribers for whose facilities permissible discharge standards (hereinafter referred to as VAT) are established, as well as by other subscribers who have independent outlets in the central water supply center, the average daily volume of wastewater discharged (received) from the facilities of which is more than 30 m 3 per day total for all issues(Clause 124 of the H&V Rules).
Thus, regulated subscribers - subscribers for whom VAT is established, as well as limits on discharges of pollutants, other substances and microorganisms (hereinafter referred to as the limits) - automatically assume the obligation to submit a declaration.
Subscribers are exempt from filing a declaration:
Having independent outlets in the central wastewater treatment plant, the average daily volume of discharged (received) wastewater is less than 30 m 3 per day in total for all outlets;
They are homeowners' associations, housing construction, housing and other specialized consumer cooperatives, management organizations engaged in the management of apartment buildings, owners and (or) users of residential premises in apartment buildings or residential buildings.
Submission deadlines
The declaration for the next year is submitted before November 1 of the previous year to the water and wastewater services organization (clause 127 of the HW&V Rules).
Hence, declaration for 2019 must be submitted until 01.11.2018. Validity period of the declaration: minimum - one year, maximum - not established by law. At the same time, during the validity period of the declaration, the subscriber is obliged to comply with the parameters specified in it.
PLEASE NOTE
Before the Decree of the Government of the Russian Federation of November 3, 2016 No. 1134 “On issues of cold water supply and sanitation” came into force (i.e. before January 1, 2017), a declaration for the next year was submitted until July 1 the previous year; after 01/01/2017, subscribers were required to submit a declaration for 2017 until 03/01/2017, and starting from the submission of the declaration for 2018 - until November 1 the previous year. If you find deadlines for filing a declaration in the sewerage contract that are not established by law, we recommend that you re-sign the contract or make changes to it - the contract should not contradict current legislation.
As a rule, the sewerage contract defines deadlines for the first submission of declarations by new subscribers, namely “no later than 6 months from the date the subscriber concludes this agreement with the water supply and sewerage organization”. Next, the subscriber submits a declaration for the next year before November 1 of the previous year.
The procedure for declaring the composition and properties of wastewater, as well as the procedure for monitoring subscribers’ compliance with VAT, declaration limits and indicators, requirements for the composition and properties of wastewater, established in order to prevent negative impacts on the operation of the wastewater treatment plant, are essential terms of the wastewater disposal agreement.
A) information about the subscriber (full and abbreviated name of the subscriber, details of the agreement on the basis of which water disposal is carried out, information about the subscriber’s facilities);
b) actual concentrations of pollutants in wastewater and actual indicators of the properties of wastewater discharged (planned for disposal) by the subscriber to the water treatment center;
V) diagram of on-site sewerage networks indicating wells for connecting to the central sewerage system and control sewer wells;
G) other information specified in the declaration form.
The declaration form is given in Appendix No. 1 to the H&V Rules.
Please note: If the requirements for filling out this form are not met, the water and waste management organization has the right to refuse to accept the declaration.
Extraction
from the H&V Rules
[…]
130. […]
The water supply and sewerage organization has the right not to accept the declaration for control in the following cases:
lack of information or documents specified in the declaration form;
discrepancy between the information specified in paragraphs 1-5 of the declaration form and the reality of such information;
indication in the declaration of zero values of actual concentrations or actual properties of wastewater or values of actual concentrations or actual properties of wastewater below the minimum value determined based on the results obtained over the previous 2 years during monitoring of the composition and properties of wastewater carried out by a water supply and sewerage organization in accordance with the Rules for monitoring the composition and properties of wastewater;
indication of actual values not for all pollutants or indicators of the general properties of wastewater according to the list given in Appendix No. 5 to these Rules, as well as for those for which standards for permissible discharges of the subscriber have been established.
[…]
Full and abbreviated name of the subscriber;
Actual address of the object;
Details of the agreement on the basis of which water disposal is carried out;
Full name (in full) and the position of the subscriber’s manager (full name, position, power of attorney of the person authorized to sign by proxy), contact telephone number;
Organization code and types of activities according to the all-Russian classifier of types of economic activities.
Clause 6 of the declaration indicates the actual concentrations of pollutants in the subscriber's wastewater and the actual properties of the subscriber's wastewater in tabular form. If there are several outlets at the same facility, the subscriber is required to indicate the composition and properties of wastewater separately for each of such outlets.
Extraction
from the H&V Rules
[…]
125. […] The declaration may include discharges pollutants with excess maximum permissible values of indicators and concentrations, however cannot provide for reset into a centralized drainage system for substances and microorganisms, prohibited for use and/or disposal.
[…]
The note to the declaration (in paragraphs 3-6) indicates:
Availability of local treatment facilities (hereinafter referred to as VOC);
Year of construction of the VOC;
VOC composition;
Average daily actual volume of wastewater discharged for the past calendar year(m 3 / day).
The calendar year is the period from January 1 to December 31. Therefore, if we submit a declaration for 2019 before November 1, 2018, then the expired calendar year will be 2017.
After the note, the documents attached to the declaration are listed, and the validity period of the declaration (at least one year) is indicated - the start and end dates of the validity period.
PLEASE NOTE
When filling out the declaration form itself, subclauses will be fulfilled. “a”, “b” and “d” clause 128 of the H&V Rules, however, without the corresponding annexes, including sub-clause. “c” clause 128 of the HW&V Rules, the water and wastewater services organization has the right not to accept the declaration.
The following are attached to the declaration:
A copy of the order of the territorial body of Rosprirodnadzor on establishing VAT for subscribers, certified by the seal of the subscriber (if any) and the signature of his representative (Appendix No. 1);
Diagram of the on-site sewerage networks of the subscriber's facility indicating the wells for connecting to the central sewerage system and control sewer wells, certified by the seal of the subscriber (if any) and the signature of his representative (Appendix No. 2);
A copy of the power of attorney of the person authorized to sign the declaration under the power of attorney (Appendix No. 3).
If the subscriber is not regulated, then in Appendix No. 1 to the declaration it is recommended to include the following: “There is no order due to the fact that the subscriber does not fall into the category of subscribers for whose facilities standards for permissible discharges of pollutants, other substances and microorganisms are established”.
The water and waste management organization reviews the declaration submitted by the subscriber within 10 working days from the date of its receipt and notifies the subscriber in writing about the acceptance of the declaration for control or returns the declaration to the subscriber indicating the reasons for the refusal to accept it (clause 130 of the HW&W Rules).
How to fill out paragraph 6 of the declaration
According to clause 129 of the HW&W Rules, pollutants and indicators of the general properties of wastewater, which must be monitored, are determined on the basis of the list given in Appendix No. 5 to the HW&W Rules, as well as the subscriber’s VAT (the latter applies to regulated subscribers). The values of actual concentrations of pollutants and actual indicators of wastewater properties are determined by the subscriber by assessing the results of analyzes of the composition and properties of wastewater samples for each sewer outlet performed on behalf of the subscriber laboratory accredited in the manner established by the legislation of the Russian Federation.
The values of actual concentrations and indicators as part of the declaration are determined by the subscriber in the range from minimum to maximum values results of analyzes of the composition and properties of wastewater samples, and it is mandatory to:
The results obtained are taken into account for the previous 2 years during the monitoring of the composition and properties of wastewater carried out by the water and wastewater services organization in accordance with the Control Rules (of course, “new” subscribers, for their first submission of a declaration, analyze the data received for 6 months);
Disabled reset values are excluded;
Zero values of actual concentrations or actual properties of wastewater are not subject to indication.
EXAMPLE
The subscriber analyzed the results of the analysis of the composition and properties of wastewater for the previous 2 years - suspended solids concentration varied from 81.5 to 300 mg/dm 3. Thus, in the declaration the subscriber must indicate the concentration in the range from 81.5 to 300 mg/dm 3 . Indicating a value below the identified interval will immediately entail a refusal to accept the declaration by the water and waste management organization.
According to Appendix No. 5 to the H&V Rules maximum permissible value of suspended solids concentration amounts to 300 mg/dm 3. Considering that over the previous 2 years the subscriber’s results showed the maximum permissible value for this parameter, during subsequent control samples this maximum value may be repeated. Therefore, in the declaration the subscriber should indicate the actual concentration of suspended particles equal to 300 mg/dm 3.
In accordance with paragraph 123(2) of the H&V Regulations in the case if in the control sample of wastewater, selected by the water and waste management organization, meaning FCi for any indicator 1.5 times or more different from the value declared by the subscriber in the declaration, instead of the specified value are used results of analysis of wastewater control samples.
When identifying 2 times or more during a calendar year in a control sample of wastewater taken by the water and wastewater services organization, the FCi values for the same indicator exceed by 2 or more times the FCi value declared by the subscriber in the declaration, impact factor(CV) according to the list given in Appendix No. 5 to the H&V Rules, for this indicator increases 2 times(during the period from the beginning of the calendar month in which the 2nd or subsequent excess was recorded until the next sampling by the water and waste management organization, but not more than 3 calendar months). During this period, indicating the new FCi value for the exceeded indicator, taking into account analyzes of control samples of wastewater taken by the water and wastewater services organization, which revealed an excess of the FCi value by 2 times or more than the FCi value declared by the subscriber in the declaration.
Change of declaration
After filing the declaration the subscriber has the right to deposit no more than once a month into her changes, notifying the water and waste management organization in any way that makes it possible to reliably establish the fact that the information was received by the water and waste management organization and whether the person making changes to the declaration has the appropriate authority (clause 127 of the HW&V Rules).
After notifying the subscriber about the implementation of measures to control the composition and properties of wastewater and sampling of wastewater and until the end of such activities changes to the declaration are not allowed(Clause 127 of the H&V Rules).
According to clause 130(2) of the H&V Rules the subscriber is obliged to make changes to the declaration within 3 months from the date of notification of the subscriber by the water and waste management organization about the occurrence of at least one of the cases specified in clause 130(1) of the HW&V Rules:
Extraction
from the H&V Rules
[…]
130(1). The declaration ceases to be valid in the following cases:
a) identification by the water supply and sewerage organization during the monitoring of the composition and properties of wastewater of exceeding the standards for permissible discharges of subscribers or the maximum permissible values of indicators and concentrations for substances (indicators) not specified by subscribers in the declaration;
b) detection 2 times during a calendar year in a control sample of wastewater selected by the organization carrying out wastewater disposal, the value of FCi for the same indicator, exceeding 2 times or more the value of FCi declared by the subscriber in the declaration.
[…]
If changes to the declaration are not made within the established time frame, its validity is terminated.
Consequences of failure to submit a declaration
If subscribers do not have a declaration submitted in accordance with the established procedure, valid on the date of taking control samples of wastewater, the payment of such subscribers for the negative impact on the operation of the central water supply system, calculated on the basis of the results of the specified control samples, is additionally applied coefficient 2(clause 123(2) of the H&V Regulations). The legislation does not provide for other sanctions for failure to submit a declaration.
Clause 33 of the standard water disposal agreement, approved by Decree of the Government of the Russian Federation of July 29, 2013 No. 645 (as amended on June 29, 2017).
Construction of a wastewater treatment plant when discharging wastewater into a wastewater treatment plant: an obligation or a right?
- Control of the composition and properties of wastewater discharged into a wastewater treatment plant: can the parties to a wastewater disposal agreement “improve” the control procedure?
The declaration is submitted in order to control the composition and properties of pollutants in wastewater that subscribers discharge into Vodokanal.
Frequency and deadline for filing the Declaration: every year before November 1. In case of changes to the data in the Declaration, after making changes to the document.
The declaration contains:
- full and abbreviated name of the subscriber;
- details of the agreement on the basis of which water disposal is carried out;
- information about subscriber facilities (sites, divisions);
- real concentrations of pollutants in wastewater and real indicators of the properties of wastewater discharged (planned for discharge) by the subscriber into the centralized sewerage system;
- diagram of on-site sewerage networks indicating wells for connection to the centralized sewerage system and control sewer wells;
- information about those responsible for the accuracy of the data in the Declaration.
The procedure for preparing and submitting the Declaration
- The subscriber orders a laboratory to measure and analyze the composition and properties of wastewater or uses the analysis results when preparing a draft VAT (if there is a draft VAT).
- Fills out the Declaration.
- Sends the Declaration on time to Vodokanal, where it carries out water disposal.
- Vodokanal checks the Declaration for accuracy within 10 working days and reports the result to the subscriber.
- Vodokanal sends the subscriber's Declaration to the territorial body of Rosprirodnadzor within 3 working days (the clause applies to subscribers with VAT).
Sanctions
For violation of the requirements of this type of environmental legislation, sanctions are provided for “Concealment and distortion of environmental information” (Administrative Code Art. 8.5) - for legal entities from 20 thousand to 80 thousand rubles.Violation of water use rules (Administrative Code Art. 8.14. Part 1) – for legal entities from 80 thousand to 100 thousand rubles.
Reason for preparing the Declaration:
Federal Law No. 416 “On water supply and sanitation”.PPRF No. 644 pp. 124-130.
PPRF No. 1134.