Decree No. 555 of the Cabinet of Ministers validating the Regulation on calculation and payment of environmental tax.
This Decree establishes the modalities of calculation and payment of environmental tax and additional payments for non-observance of the rules regulating recycling of packaging materials. It shall be applicable to emissions of greenhouse gases in excess of established quota. Reduction of environmental tax shall be applicable to taxpayers without tax arrears and who invest in projects related to reduction of environmental pollution and recycling technologies. Payers of environmental tax must ensure registration of the type and amount of use of natural resources, amount of gas emissions and radioactive substances and radioactive waste. Il contains calculation formulae for environmental tax.