Water Resource Tax Promulgation 2008 (No. 30 of 2008).

This law imposes a charge on extraction of water in its natural state, including artesian water, natural mineral and spring water, from an underground water deposit and emerging from a spring tapped at one or more natural or bore exits, for sale for human consumption. The water resource tax shall be paid by any business extracting water in its natural state for the purpose of bottling or packaging for sale. The law also: provides for assessment of tax, refunds and appeals to the court of review; defines offences; and prescribes penalties for such offences.