Payers of the Payment for special use of water resources and the Payment for use of waters for hydro energy and water transportation needs are: enterprises, establishments and organizations irrespective of forms of ownership, and also citizens – subjects to business activity that use water resources and make use of water for hydro energy and water transportation means needs (further – water users).

The Payment for special use of water resources is levied for use of water from water objects collected with utilizing buildings or technical constructions, and throwing down return water into them.

The Payment for use of water for hydro energy needs is levied for use of water that is passed through turbines of hydroelectric power stations for energy generation, and for enterprises of water transportation – for use of water while exploitation of waterways by freight, self-propelled, non self-propelled and passenger vehicles.

An object of calculation of the payment for special use of water resources is a factual volume of water used by water users taking into account the volume of water loses in its water delivery systems.

An object of calculation of the payment for use of water for hydro energy and water transportation needs is:

• volume of water passed through hydro energy turbines;
• tonnage (place )- 24 hours of exploitation of freight self-propelled and non self-propelled, and passenger vehicles.

Water users individually calculate the payment for special use of water resources including the volume of water, norms of the payment and coefficients.

Volume of use water is defined individually by water users on the ground of data of initial accounting according to the indexes of measuring instruments.

Computation of the payment for special use of water resources and the payment for use of water for hydro energy and water transportation needs (appendix 2-5 to the Instruction) is submitted to the State tax service bodies under the place of location of a taxpayer quarterly by increasing total during 40 calendar days followed the last calendar day of the reporting quarter.

Paying of the payment for special use of water resources is made quarterly by taxpayers during 50 calendar days (40 +10 days) followed the last calendar day of the reporting quarter.

At the same time water users make a statistic report on use of water under the form No2- ?? (vodogosp). Copies of the statistic report are submitted by water users to state tax service bodies simultaneously with submitting forms of computations of the payment for special use of water resources.

Taxpayers of the payment for special use of water resources are responsible for correctness of calculation and timeliness of submitting computations according to valid legislation of Ukraine.