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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