Law No. I-1163 “On tax on state natural resources”.

This Law primarily addresses the taxation of state natural resources, establishing a legal framework aimed at promoting sustainable and efficient use of these resources. Its objectives include compensating for research and preservation efforts, and ensuring public expenditure aligns with resource management. The Law defines key concepts such as natural resource extraction, animal resources, hunting areas, and minerals, situating itself within broader environmental and resource management policies. It explicitly states the tax's object, including specific minerals, water, soil, and game resources, and delineates the categories of taxpayers responsible for resource utilization, such as natural and legal persons engaged in resource extraction or use, with particular provisions for hydropower and game resources. The Law sets out the rates of taxation, which are detailed in annexes, and describes procedures for their calculation, declaration, and payment, including indexing mechanisms based on consumer price indices. It emphasizes compliance through control mechanisms involving the Ministry of Environment, the State Tax Inspectorate, and their authorized bodies, with procedures for dispute resolution and enforcement outlined. The distribution of tax revenues is specified, allocating portions to the state and municipal budgets, and funds are directed toward environmental promotion programs. The document also provides detailed tariffs for various mineral and water resources, along with categories of hunting areas and associated tax rates, establishing a comprehensive legal and procedural structure for resource taxation, enforcement, and revenue allocation, with clear timelines and institutional responsibilities explicitly stated.