Regulation No. 25 of the State Tax Service regarding the modalities and terms of payment of the fees for standing timber.

The use of the forest stock is charged. The system of payment of environmental fees shall include: 1) payment for reproduction, conservation and protection of forests; 2) rent; 3) forest taxes (payment for the use of forest stock). This Regulation consists of 9 Sections composed of 50 articles. Section 1 (arts. 1-15) lays down the general provisions. Section 2 (arts. 16-17) specifies the payers of the forest fees for standing timber. Section 3 (arts. 18-20) establishes the sphere of application of forest fees. Section 4 (arts. 21-27) fixes the rates of forest fees for standing timber. Section 5 (arts. 28-33) deals with the modalities of payment of forest fees for standing timber. Section 6 (arts. 34-41) fixes the terms of payment of forest fees and the modalities of calculation thereof. Section 7 (art. 42) concerns the accountability issues. Section 8 (arts. 43 and 44) regards keeping up by the tax inspections of personal accounts of forest users. Section 9 (arts. 45-50) regards the modalities of auditing of payments for timber.