Law No.1335-XII on ecological tax. Country/Territory Belarus Document type Legislation Date 1991 (2002) Source FAO, FAOLEX Subject Environment gen. Keyword Environmental fees/charges Classification/declassification Contract/agreement Geographical area CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia Entry into force notes The Law entered into force from the date of its official publication. Abstract Payers of ecological tax shall be legal persons, including enterprises with foreign investments and foreign legal persons, branches thereof, representation offices and other structural subdivisions of legal persons having separate balance and bank account, participants of contract on joint activity entitled to carry out common activity or receiving profits out of the afore-mentioned activity before its distribution, and individual entrepreneurs. The Law consists of 5 articles. Article 1 classifies the categories of tax-payers. Article 2 specifies the objects of taxation. Article 3 fixes rates of charges. Article 4 establishes preferential terms of payment. Article 5establishes the modalities of payment and revenues to the state budget. Full text Russian