Environmental Charges Act (2005).

This Act provides the grounds for determining the natural resource charges, the rates of the pollution charge, the procedure for calculation and payment thereof, and the grounds and specific purposes for using state budget revenue obtained from environmental use. Environmental charges are established and imposed based on the need for environmental protection, the economic and social situation of the state and, in the events specified in this Act, also based on the value created by natural resources subject to the charge. A mineral resource extraction charge that exceeds the minimum rates provided for in this Act is established based on the state’s goal of earning revenue. In the case of an energy mineral resource, the added value generated by the energy mineral resource is relied upon in addition to the goal of earning revenue. For the purposes of this Act, ‘environmental charge’ means the price of the right of use of the environment. For the purposes of this Act, ‘environmental use’ means extraction of a mineral resource; water abstraction; fishing; hunting; emission of pollutants into ambient air, water bodies, groundwater or soil; and waste disposal by way of depositing in landfills or other activities that result in the emission of waste into the environment.