The Federal Cadastral Chamber clarified in what cases the law obliges to license a well and pay water tax
The owners of land plots included in the garden non-profit partnership have the right to equip a well or a well for personal use, or connect to a collective water supply system if there is a water well for general use in garden non-profit partnership.
Only business entities can obtain a license for the right to use subsoil.
Centralized wells (including artesian wells) belonging to garden non-profit partnership, intended for drinking or process water supply of land plots that are part of partnerships, are subject to licensing and taxation.
Individuals, without issuing a license, have the right to extract water from small-diameter wells and wells located on their sites, which operate the first aquifer from the surface, provided that groundwater is extracted exclusively for their own needs in a volume of no more than 100 cubic meters per day.
Individuals are not allowed to equip an artesian well. Extraction of artesian waters is necessarily licensed.
Attention was drawn to the fact that from January 1, 2020, the payment of water tax for garden and horticultural partnerships with a public water well has become mandatory. Partnerships that have not been licensed may be fined from 1 January 2020. The amount of the fine can reach 1 million rubles.