The Code establishes the system of taxes and fees levied to the republican and local budgets, as well as the basic principles of taxation in the Republic of Belarus.
One of the taxes is the environmental tax (Article 246), which is established, among other things, for emissions of atmospheric pollutants (Article 247).
Article 249 regulates environmental taxes. If compliance with the technical requirements of the environmental management system is certified, a coefficient of 0.9 is applied to the environmental tax rates.
Appendix 7 defines the rates for environmental taxes applicable to emissions of atmospheric pollutants. Methane belongs to the 4th hazard class and the environmental tax rate for methane emissions is 169.86 rubles, corresponding to 65.96 US dollars per ton (according to the official National exchange rate on 24.01.2022).
The environmental tax is determined as the actual volumes of emissions of pollutants into the atmospheric air specified in permits for emissions of pollutants into the atmosphere or integrated environmental permits (Art. 248).
Payers submit a tax return (calculation) to the tax authorities on a quarterly basis no later than the 20th day of the month following the tax period.