The Regulation consists of 7 Chapters. The present Regulation establishes the modalities of calculation and revenue to the budget of environmental charges for the emission (discharge) into environment of pollutants and waste disposal. Legal entities, irrespective of their departmental subordination and under all types of ownership and organizational forms of economic activity, which emit (discharge) pollutants into the atmosphere, water and relief and carry out waste disposal in the territory of the Republic of Uzbekistan are subject to pay environmental charges. Establishments and institutions funded solely from the state budget are not subject to payment of the aforesaid environmental charges. The objects of taxation are: 1) the mass of pollutants emitted (discharged) into the atmosphere; 2) the mass of pollutants emitted (discharged) into water and landscape; 3) the mass of toxic and non-toxic waste disposed in the territory of the Republic of Uzbekistan.
Joint Regulation of the Committee of Environment, State Tax Committee and the Ministry of Finance regarding the modalities of calculation and revenue to the budget of environmental charges for the emission (discharge) into environment of pollutants and waste disposal (No. 09 – 55/2000-9/11 of 2000).