Environmental Tax Act (Cap. 64:01). Pays/Territoire Belize Type du document Législation Date 2001 (2001) Source FAO, FAOLEX Titre completAn 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. Sujet Déchets et substances dangereuses Mot clé Lutte contre la pollution Droits/redevances relatives à l'environnement Fonds spécial Recyclage/réemploi Prévention des déchets Gestion des déchets Aire géographique Amériques, Amérique Centrale, Amérique latine et Caraïbes, Petits états insulaires en développement Entry into force notes This Act shall enter into force on a day to be appointed by the Minister. Résumé 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) Texte intégral Anglais Site web www.belizelaw.org Références - Législation Amendé par Environmental Tax (Amendment) Act, 2001 (No. 34 of 2001). Législation | Belize | 2001 Mot clé: Droits/redevances relatives à l'environnement Source: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 4 of 2009). Législation | Belize | 2009 Mot clé: Droits/redevances relatives à l'environnement Source: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 32 of 2017). Législation | Belize | 2017 Mot clé: Droits/redevances relatives à l'environnement Source: FAO, FAOLEX