Companies that extract natural resources or carry out polluting activities must make payments into the national and local budgets according to the amount of resources extracted or emissions produced.
The taxable objects are defined in the Natural Resources Tax Law. The tax rates are defined in the annexes to this law.
Vides eksperti provides calculation of tax payable on the extraction of natural resources and pollution of the environment, in accordance with Cabinet Regulation No. 404 of 19 June 2007 “Procedure for the Calculation and Payment of the Natural Resources Tax, Issuing of the Natural Resources Use Permit and Auditing of Management Systems”.