Environmental Tax Act (Cap. 64:01). País/Territorio Belice Tipo de documento Legislación Fecha 2001 (2001) Fuente FAO, FAOLEX Título completoAn Act to provide for the imposition and collection of an environmental tax on plastic bottles, containers and other packaging materials made of plastic imported into Belize; and to provide for matters connected therewith or incidental thereto. Materia Desechos y sustancias peligrosas Palabra clave Control de la contaminación Tarifas/cánones relativos al medio ambiente Fondo especial Reciclado/reutilización Prevención de residuos Gestión de desechos Área geográphica Americas, América Central, América Latina y el Caribe, Pequeños estados insulares en desarrollo Entry into force notes This Act shall enter into force on a day to be appointed by the Minister. Resumen This Act provides for the imposition of an environmental tax on empty plastic bottles plastic containers, and other packaging materials made of plastic imported in Belize and a tax on goods imported in packaging materials specified above. Tax shall be levied on the C.I.F. value of the goods. If the taxpayer can prove that he possesses the necessary facilities for recycling of the refuse generated by the use of specified goods, he may apply to benefit from a tax refund. The proceeds of the tax shall be placed in a special fund and shall be used, inter alia, to develop a solid waste programme, to clean up rivers and canals and other internal waterways, and in general for the preservation and enhancement of the environment. (9 sections) Texto completo Inglés Página web www.belizelaw.org Referencias - Legislación Enmendado porr Environmental Tax (Amendment) Act, 2001 (No. 34 of 2001). Legislación | Belice | 2001 Palabra clave: Tarifas/cánones relativos al medio ambiente Fuente: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 4 of 2009). Legislación | Belice | 2009 Palabra clave: Tarifas/cánones relativos al medio ambiente Fuente: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 32 of 2017). Legislación | Belice | 2017 Palabra clave: Tarifas/cánones relativos al medio ambiente Fuente: FAO, FAOLEX