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Law No.1335-XII on ecological tax.

País/Territorio
Belarús
Tipo de documento
Legislación
Fecha
1991 (2002)
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen.
Palabra clave
Tarifas/cánones relativos al medio ambiente Clasificación/declasificación Contrato/acuerdo
Área geográphica
CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia
Entry into force notes
The Law entered into force from the date of its official publication.
Resumen

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.

Texto completo
Ruso