This Decree establishes that the payers of environmental fees shall be legal persons, foreign legal persons and international organizations, companies and economic groups. State-financed shall not pay environmental fees. Environmental fees for waste disposal shall be paid by the owners thereof or by the persons authorized by them. Environmental fees for emissions of the pollutants into atmospheric air during construction, repairs and maintenance with the use of paintwork materials shall be paid by the customer. Environmental fees shall be applicable to: (a) mining and extraction of minerals; (b) oil processing; (c) emissions into atmospheric air; (d) effluent waste water discharge; (e) waste disposal. Environmental fees the excess of the established limits for the extraction of natural resources shall be tenfold. Environmental fees for the excessive emissions and discharge of effluent waste water shall be fifteenfold. The calculation of environmental fees shall be based upon real volume of the extracted natural resources, minerals, disposed waste, emitted pollutants and discharged effluent waste water.
Decree No. 36 of the Ministry of Taxes and Dues on calculation and payment of environmental fees.