Ministerial Decree No. 244 regarding validation of the Regulation on the procedures for calculation and payment of natural resources tax.

These Regulations prescribe: 1) procedures for the recording, tax calculation and payment for the use of natural resources, setting of limits, environmental pollution, and goods and products harmful to the environment; 2) procedures by which additional rates for the failure to observe norms for the recovery of packaging waste prescribed in the Packaging Law shall be applied; 3) procedures by which taxpayers who do not have tax debts and who finance the projects, the aim of which is, by carrying out technological improvements or environmental protection measures, to reduce environmental pollution or consumption of natural resources, shall receive a tax allowance; 4) procedures by which payments for the consumption of goods and products harmful to the environment shall be partly refunded to the undertakings that in conformity with the technological and environmental protection requirements determined by the Ministry of Environmental Protection and Regional Development perform the recycling or processing of such goods and products; 5) the classification and conformity of specific natural resources, polluting substances, goods and products, and radioactive substances to the groups of tax rates; 6) classification and technical characteristics of specific goods and products harmful to the environment, for which tax must be paid; 7) procedures by which tax shall be paid for non-useful losses that have occurred in the process of extraction, for losses related to the defects in the condition of the minerals, and for amounts of extracted minerals that do not conform to the type and condition of the minerals specified in the research opinion.