Joint Regulation No. NP-4-02/199n of the Ministry of Finance, Federal Treasury Service and Federal Forest Service regarding the main provisions on the modalities and conditions of collecting forest taxes.

Forest taxes are imposed on all users of forestry resources except for lease-holders. Forest taxes on preferential terms are established by the Article 73 of the Basic Forestry Legislation. Forest taxes are the fees collected for: standing timber; harvest of soft resin, non-timber products, haymaking, pasturage, industrial harvest of arboreal juices, picking of wild fruits, berries, mushrooms, medicinal herbs, technical raw materials, placing of bee-hives and apiaries and other types of secondary forest use; use of forestry resources for hunting; use of forestry resources for recreation, tourism and sport. Forest taxes include the fees for the use of land of the forest stock.