The objective of the Law on Taxes on State Natural Resources is to increase the responsibility of users of natural resources for their effective and economic utilisation and to compensate the state expenditure on exploration of natural resources and maint...

The tax principles are laid down by the law On Taxes and Fees. Taxes are administered by the State Revenue Service (SRS), and they are classified as direct and indirect taxes. Indirect taxes are taxes that are not directly deducted from income and that ar...