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