Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Law No. 1335-XII on natural resources use tax (ecological tax).

Country/Territory
Belarus
Document type
Legislation
Date
1991
Source
FAO, FAOLEX
Subject
Environment gen.
Keyword
Environmental fees/charges Offences/penalties
Geographical area
CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia
Entry into force notes
Entry into force from the date of its official publication.
Abstract

Payers of the natural resources tax shall be amalgamation (associations), enterprises, organizations, their branches, representations, subsidiaries and other single units carrying out their entrepreneurial activities on the territory of the Republic of Belarus irrespectively of their subordination and form of ownership, as well as physical persons engaged in entrepreneurial activities. A special law shall regulate the procedure of tax payment in connection with the use of the plots of land. The document contains 5 Articles. Article 1 classifies the categories of taxpayers. Article 2 determines objects of taxation. Article 3 establishes tax rates. Article 4 establishes tax privileges. Article 5 establishes procedures for payment and transfer of tax payments to the state budget.

Full text
English