Environmental Charges Act (2005).

This Act regulates the imposition of environmental charges payable for the use of the environment. It establishes the types of charges applied to environmental use and determines the rules for defining charge objects, calculating charge amounts and allocating the resulting revenues between the state and local authorities. It also sets out the general bases according to which environmental charges are established, including the characteristics of environmental use and the conditions under which it is carried out.
The Act sets out the regulation of charges related to the use of natural resources and to emissions and waste disposal. It determines the situations in which charges are payable, the methods for establishing charge rates and the conditions for applying exemptions or increased rates. It also regulates the obligation to pay charges in cases where the use of natural resources or the emission of pollutants exceeds permitted quantities or is carried out without the required permit.
The Act also establishes the procedures for calculating, declaring and paying environmental charges, including reporting obligations and verification of submitted data. It regulates the administration of charges by the competent authorities and the application of taxation rules. It further provides for the use and distribution of funds received from environmental charges, as well as for monitoring, supervision and the resolution of disputes arising from the implementation of the Act.