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

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.