Law No.1335-XII on ecological tax. Pays/Territoire Bélarus Type du document Législation Date 1991 (2002) Source FAO, FAOLEX Sujet Environnement gén. Mot clé Droits/redevances relatives à l'environnement Classement/déclassement Contrat/accord Aire géographique CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale Entry into force notes The Law entered into force from the date of its official publication. Résumé 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. Texte intégral Russe