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

País/Territorio
Belarús
Tipo de documento
Legislación
Fecha
1991
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen.
Palabra clave
Tarifas/cánones relativos al medio ambiente Infracciones/sanciones
Área geográphica
CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia
Entry into force notes
Entry into force from the date of its official publication.
Resumen

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.

Texto completo
Inglés