PART XI TAX ON POLLUTION OF THE ENVIRONMENT WITH HARMFUL SUBSTANCES
Chapter 34. Tax on Pollution of the Environment with Harmful Substances
Article 197. Tax payers
The tax payers are all physical and legal persons that conduct in Georgia entrepreneurial or any other activity of the first, second, third and fourth category in accordance with the scope, importance and degree of the environmental impact under the Law of Georgia "On the Environmental Permits", dated October 15, 1996, and:
a) who pollute the environment by their activity from fixed sources of pollution;
b) carry out retail realization of petrol and diesel fuel on the movable sources of pollution. In the case of the purchase of the mentioned oil products by physical and legal persons for personal consumption, the tax payers are the sellers of these oil products.
Article 198. Object of taxation
The object of taxation is:
1. The amount of harmful substances within the established limits:
a) dispersed into the atmosphere from fixed sources of pollution;
b) released into bodies of water (including from municipal sewer and storm drain systems).
2. The amount of petrol and diesel fuel realized by retail from movable sources of pollution.
Article 199. Determination of limits
A limit for emission of harmful substances into the environment ( discharge into water) is the mass of (discharged) harmful substances that is established for tax payers for every calendar quarter. Tax payers work out draft limits in accordance with the existing procedures, and submit them to
local bodies of the Ministry of Protection of the Environment and Natural Resources. Limits for large-scale fixed objects of pollution are approved by the Ministry or Protection of the Environment and Natural Resources and relevant ministries of the Abkhazian and Ajarian Autonomous Republics.
The list of large-scale fixed objects of pollution is developed and approved by the Ministry of Protection of the Environment and Natural Resource.
Limits approved for an accounting period are not subject to alteration. Tax payers, in agreement with local environmental protection bodies, shall divide the annual limits on the emitted (discharged) harmful substances into quarterly quotas, in four equal parts or based on their production plans.
Tax payers are obliged to produce to the tax bodies the annual limits approved according to quarters until the beginning of an accounting year.
Article 200. Tax rates
1. The tax is paid per each ton of basic pollutants emitted into the atmosphere (discharged into bodies of water) at the following rates:
a) tax rates on the emission of pollutants from fixed sources into the atmosphere (within the bounds of the limits):
Type of pollutant |
Tax
norm for the emission of 1 ton laris) |
Nitrogen peroxide |
112.50 |
Acrolein, ozone, chlorine |
150.00 |
Sulfur dioxide, manganese oxide, dust, soot, zinc oxide |
90.00 |
Autaldehyde, hydrocyanic acid |
450.00 |
Acetone |
13.00 |
Benzopyrene |
4500000.00 |
Hydrocarbons (total) |
3.00 |
Benzol, butyl acetate, sulphuric acid, butyl alcohol, ethyl acetate |
45.00 |
Carbon dioxide |
0.01 |
Vanadium pentoxide, cup ric oxide, styrolene |
2250.00 |
Hydrogen chloride (hydrochloric acid), xylene |
22.50 |
Nitric acid |
30.00 |
Acetic acid, perchloretylene, cyclohexanon |
75.00 |
Manganese dioxide |
4500.00 |
Arsenic, phenol, formaldehyde |
1500.00 |
Soluble nickelous salts |
22500.00 |
Mercury, lead |
15000.00 |
Hydrogen sulfide |
563.00 |
Turpentine |
4.50 |
Methyl alcohol |
9.00 |
Ethyl alcohol |
0.90 |
Toluol |
7.50 |
Carbon monoxide |
1.50 |
Hydrogen fluoride |
900.00 |
Chromic oxide |
3000.00 |
Cyclohexanon |
112.50 |
b) tax rates for the discharge of basic pollutants into bodies of water (within the bounds of the limit):
Type of pollutant |
Tax
norm for the emission of 1 tonne |
a. Inorganic substances: |
|
suspended substances |
7.80 |
sulfates |
0.50 |
chlorides |
0.20 |
phosphates |
156.00 |
boron, titan |
390.00 |
cyanides, phosphorus |
39000.00 |
fluorides |
790.00 |
Metallic ions: |
|
tungsten, copper, chromium, lead, cadmium, vanadium, selenium |
39000.00 |
nickel, manganese, cobalt, zinc, tellurium |
3900.00 |
arsenic, stibium |
790.00 |
iron, aluminium |
78.00 |
mercury, beryllium, gallium, molybdenum |
390000.00 |
barium |
19.50 |
b. Organic substances |
|
biochemical need for oxygen |
13.00 |
ethylene |
100.00 |
total nitrogen, ammonium nitrogen, synthetic surfactants, methanol |
390.00 |
petroleum products, ketones, formaldehydes, acetone, butyl alcohol |
780.00 |
phenols, highly-toxic metallorganic |
39000.00 |
2. Taxes on all other substances emitted from fixed sources of pollution into the atmosphere (discharged into bodies of water) are paid at the following rates:
a) for substances emitted into the atmosphere: 4.50 laris multiplied by the relative hazard coefficient of the substance;
b) for pollutants discharged into bodies of water: 39 laris multiplied by the relative hazard coefficient of the substance.
3. The relative hazard coefficient is an inverse volume of the proportional average limited permissible daily concentration. The hazard coefficient for pollutants emitted into the atmosphere and discharged into bodies of water is worked out and approved by the Ministry of Protection of the Environment and Natural Resources of Georgia.
4. Tax rates on the retail petrol and diesel fuel realized from movable sources of pollution are determined in the following amounts:
Type of fuel |
Tax rate per 1 litre of the realized fuel, in laris |
Petrol |
0.02 |
Diesel fuel |
0.01 |
Article 201. Tax conversion coefficient
The amount of the tax is calculated for a specific region (body of water) taking into account the current ecological situation. The rate of the tax is multiplied by the appropriate coefficients of the ecological situation:
a) tax conversion coefficients for the emission of harmful substances into the atmosphere from fixed sources:
Name of the region |
conversion coefficient |
a) extremely polluted or designated for resort purposes: Zestafoni, Borjomi, Gagra, Kobuleti, Gudauta, Gulripshi, Ochamchire, Java, Abastumani |
1.5 |
Tbilisi, Kutaisi, Sukhumi, Batumi, Rustavi, Kaspi, Tkvarcheli, Marneuli, Gardabani |
1.3 |
Zugdidi, Samtredia, Senaki, Poti, Tkibuli, Akhaltsikhe, Gori, Khashuri, Tskhinvali, Chiatura, Bolnisi, Telavi |
1.2 |
d) all other cities and regions: |
1.0 |
b) conversion coefficients for the discharge of harmful substances from fixed sources into bodies of water:
Name of the body of water |
Conversion coefficient |
Black Sea shoreline, Rioni River basin, Mtkvari River and its tributaries from the town of Gori to the border of the Republic, the rivers: Zhoekvara, Besleti, Gubistskali, Bartskhana, Korolis Tskali |
1.5 |
Mtkvari River and its tributaries from the border of Turkey to the town of Gori, the rivers: Enguri, Ghalidzga |
1.3 |
c) polluted: Supsa River basin, the rivers: Shavtskala, Mokvi, Khobi, Natanebi, Kintrishi, Alazani, Tergi |
1.2 |
d) other bodies of water |
1.0 |
Article 202. Producing of a declaration and payment of the tax
A tax payer is obliged to produce to the tax bodies a declaration certified by the Ministry of Protection of the Environment and Natural Resources of Georgia and pay the tax by the fifteenth day of the month following the accounting quarter.