Taxpayers
Legal entities and individuals
Taxable objects
Water bodies use types
Tax base
Is determined separately for each water body depending on watershed of rivers, lakes and seas
Taxable period
A quarter of a year
Tax rate
Rates are established for watersheds of rivers, lakes and seas and economic areas
Tax payment
Not later than the 20th day of the month following the expired period
Filing of tax return
Not later than on the 20th day of the month following the expired period