Regulation No. 46 of the Federal Tax Service regarding the modalities of calculation and refunding to the state budget of the royalties for the use of water facilities.

The payers of water charges are organizations and enterprises carrying out the use of water bodies with the use of constructions, technical means or devices subject to licensing in accordance with the modalities established by the Russian legislation. Payment of water charges for the abstraction of groundwater shall be carried out in conformity with the Russian legislation on subsoil. The Regulation consists of 8 Sections. Section 1 classifies the categories of the payers. Section 2 establishes the object of payment. Section 3 regards the balance of payment. Section 4 determines the tariffs. Section 5 establishes preferential terms of payment. Section 6 establishes the modalities of calculation of water charges, their correlation, and the terms of payment. Section 7 determines the modalities of refunding. Section 8 establishes the liability of the payers and the modalities of control by tax inspections. The Regulation contains 2 Annexes.