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

Pays/Territoire
Bélarus
Type du document
Législation
Date
1991
Source
FAO, FAOLEX
Sujet
Environnement gén.
Mot clé
Droits/redevances relatives à l'environnement Infractions/sanctions
Aire géographique
CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale
Entry into force notes
Entry into force from the date of its official publication.
Résumé

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.

Texte intégral
Anglais