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Return back | On Fees for the Use of Natural Resources | |
|---|---|
| Document number | 946 |
| Document issuer | Parliament of Georgia |
| Date of issuing | 29/12/2004 |
| Document type | Law of Georgia |
| Source and date of publishing | LHG, 41, 30/12/2004 |
| Registration code | 210.020.000.05.001.001.707 |
| Consolidated publications | |
Consolidated version (final)
LAW OF GEORGIA
ON FEES FOR THE USE OF NATURAL RESOURCES
Article 1 – Purpose of the Law
The purpose of this Law is to ensure the rational use of state–owned natural resources by establishing a user-pays principle based on potential environmental capabilities and sustainable development.
Law of Georgia No 2393 of 20 December 2005 – LHG I, No 55, 27.12.2005, Article 380
Article 2 – Definition of terms used in the Law
The terms used herein have the following meanings:
a) use of natural resources – the extraction from the environment of mineral resources, forest resources, surface water resources and fauna resources;
b) deleted;
c) person – a person in accordance with the Tax Code of Georgia.
Law of Georgia No 4225 of 29 December 2006 – LHG I, No 5, 15.1.2007, Art.64
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Article 3 – Payers of fees
The payers of fees for the use of natural resources are:
a) persons whose activity(ies) related to the use of natural resources is/are subject to licensing under the legislation of Georgia;
b) persons who use state forest resources;
c) persons who use wood resources harvested through the felling for special use;
d) persons who extract objects of fauna (removal from the natural environment);
e) persons who carry out aquaculture activities using the surface water resources on the basis of an aquaculture permit;
[ f) persons who carry out special use of water resources (water abstraction from surface water bodies). ( Shall become effective from 1 September 2027) ]
Law of Georgia No 4225 of 29 December 2006 – LHG I, No 5, 15.1.2007, Art.64
Law of Georgia No 5238 of 11 July 2007 – LHG I, No 29, 27.7.2007, Art. 307
Law of Georgia No 5201 of 8 November 2011 – website, 14.11.2011
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Law of Georgia No 6409 of 24 June 2020 – website, 1.7.2020
Law of Georgia No 3426 of 30 June 2023 – website, 20.07.2023
Article 4 – Object of fees
The object of fees for the use of natural resources is the volume (quantity) of natural resources existing throughout the territory of Georgia (including its territorial waters, airspace, continental shelf and exclusive economic zones), namely:
a) volume (quantity) of minerals;
b) volume/quantity of forest resources;
c) volume (quantity) of species determined by the licence to use fir-cones, as well as snowdrop bulbs and/or Cyclamen tubers referred to in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), for the purpose of export;
d) volume (quantity) of water resources;
e) volume (quantity) of fauna resources.
Law of Georgia No 4225 of 29 December 2006 – LHG I, No 5, 15.1.2007, Art.64
Law of Georgia No 5201 of 8 November 2011 – website, 14.11.2011
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Law of Georgia No 1102 of 15 December 2021 – website, 24.12.2021
Article 5 – Fee rates
1. The amount of fees for minerals shall be determined:
a) in accordance with the basic types and volume (quantity) of minerals, as per the table given below:
|
Types of minerals |
Unit of measurement |
Amount of fees in GEL |
|
Fuel and energy resources: |
|
|
|
a) fuel |
1 ton |
21 |
|
b) gas |
1000 m 3 |
2 |
|
c) natural hydrogen |
1000 m 3 |
2 |
|
d) coal |
1 ton |
1 |
|
e) peat and sapropels |
1 ton |
0.7 |
|
Ferrous metals: |
1 ton/1%-content |
|
|
a) iron |
|
0.008 |
|
b) manganese; |
|
0.18 |
|
Non–ferrous metals: |
|
|
|
a) copper |
1 ton |
255.31 |
|
b) lead |
1 ton |
37 |
|
c) zinc |
1 ton |
90 |
|
d) antimonite |
1 ton/1%-content |
0.09 |
|
e) cadmium |
1 ton |
800,000 |
|
f) aluminium |
1 ton |
104 |
|
g) nickel |
1 ton |
450 |
|
h) tin |
1 ton |
400 |
|
i) strontium and other |
1 ton |
0.8 |
|
Precious metals: |
1 gram |
|
|
a) gold |
|
3 |
|
b) platinum group metals |
|
1.3 |
|
c) silver |
|
0.03 |
|
Rare metals, rare elements and rare earth elements: |
1 gram |
1.5 |
|
Mining and chemical raw materials: |
|
|
|
a) andesite |
1 m 3 |
0.6 |
|
b) barite |
1 ton |
1.8 |
|
c) calcite |
1 ton |
1.2 |
|
d) bentonite clays |
1 ton |
3.6 |
|
e) mercury |
1 ton/1%–content |
0.14 |
|
f) arsenic |
1 ton |
20 |
|
g) sulphur |
1 ton |
2 |
|
h) diatomite and others |
1 ton |
6 |
|
Non–metallic raw materials, including raw materials required for metallurgy: |
|
|
|
a) dolomite |
1 ton |
0.5 |
|
b) fire clays |
1 ton |
1 |
|
c) fluxing limestone |
1 ton |
0.5 |
|
d) quartz sands for mould and glass production |
1 ton |
1.5 |
|
e) mineral pigments |
1 ton |
200 |
|
f) talcum |
1 ton |
1 |
|
g) zeolites |
1 ton |
1 |
|
h) kaoline |
1 ton |
4.0 |
|
i) trachyte |
1 ton |
0.3 |
|
j) pegmatite |
1 ton |
0.3 |
|
k) limestone for lime production |
1 ton |
0.15 |
|
l) graphite |
1 ton |
8 |
|
m) moulding and fluxing clays |
1 ton |
0.3 |
|
n) ceramic clays |
1 ton |
0.2 |
|
o) natural chalk |
1 ton |
0.1 |
|
p) moulding sands |
1 m 3 |
0.3 |
|
q) lithographic stone and other |
1 m 3 |
2 |
|
Precious stones: |
1 carat |
1 |
|
semiprecious gem stones (aquamarine, amethyst, chrysolite, rhinestone and others) |
1 kilogram |
0.25 |
|
jewellery gems (agate, malachite, jade, carnelian, amber, garnet, lazurite and others) |
1 kilogram |
0.15 |
|
jasper |
1 gram |
0. 05 |
|
Construction materials: |
|
|
|
a) cement raw materials (limestone) |
1 ton |
0.28 |
|
b) cement raw materials (alum earth, spongolite) |
|
0.14 |
|
c) gypsum |
1 ton |
0.7 |
|
d) lime plaster |
1 ton |
1.0 |
|
e) perlite |
1 ton |
1.8 |
|
f) gravel, sand |
1 m 3 |
0.6 |
|
g) brick clay |
1 m 3 |
0.35 |
|
h) facing and sawing stones (granite, syenite, diorite, gabbro, teschenite, basalt, turf, marble) |
1 m 3 |
1.0 |
|
i) macadam raw materials |
1 m 3 |
0.4 |
|
j) other construction materials |
1 m 3 |
0.7 |
|
Drinking/medicinal and bottling underground mineral waters, except for mineral waters specified in sub-paragraphs (b)–(e) of this paragraph |
1 m 3 |
3 |
|
Therapeutic mud |
1 ton |
1 |
|
Underground mineral waters for external use (medicinal baths) |
1 m 3 |
0.04 |
|
Use of underground thermal waters with temperature: |
1 m 3 |
|
|
40◦C−60◦C |
|
0.03 |
|
60◦C–80◦C |
|
0.05 |
|
80◦C–100◦C |
|
0.06 |
|
over 100◦C |
|
0.08 |
|
Underground fresh water springs: |
1 m 3 |
|
|
a) use of fresh water springs for bottling |
|
4 |
|
b) use of fresh water springs for other production |
|
0.005 |
|
Waste from solid minerals extraction and processing |
1 ton |
0.2 |
|
Mining enterprises mill tailings |
1 ton |
0.18 |
Note : Extraction from underground fresh-water springs by persons (except for entities provided for by the Law of Georgia On Entrepreneurs) for personal and/or non-entrepreneurial economic activities shall not be subject to the payment of fees prescribed for the use of natural resources of underground fresh water springs;
b) for 'Borjomi' mineral water, GEL 30 per 1m 3 of water;
c) for 'Nabeghlavi' mineral water, GEL 18 per 1m 3 of water;
d) for 'Sairme' mineral water, GEL 6 per 1m 3 of water;
e) for the underground fresh-water spring 'Utsera', for the purposes of bottling (for drinking and medicinal purposes), GEL 4 per 1m3 of water;
e1) for the underground fresh-water spring 'Utsera', for the purposes of its external use (medicinal baths), GEL 0.04 per 1m 3 of water;
f) for carbon-dioxide (CO2 gas), GEL 20 per 1 ton.
2. Fees for the use of the wood resources of the state forest shall be determined according to the groups and categories of forest wood species commonly found in the territory of the state forest:
|
Groups and types of forest wood species |
Amount of fees per cubic metre in GEL |
|||
|
Category I |
Category II |
Category III |
Category IV |
|
|
1 |
2 |
3 |
4 |
5 |
|
Group I: Yew, boxwood, juniper, Caucasian elm, walnut |
102 |
71 |
41 |
6 |
|
Group II: Oak, chestnut, ash, elm, mulberry, maple, linden, common pear, wild pistachio tree |
60 |
42 |
24 |
4 |
|
Group III Beech, hornbeam, acacia, Caucasian hackberry, hop hornbeam |
47 |
33 |
19 |
3 |
|
Group IV: Pine, spruce, fir, cedar, cypress, Japanese cedar, tuja |
22 |
15 |
9 |
2 |
|
Group V: Oriental hornbeam, plane–tree, other forest wood species |
13 |
9 |
5 |
2 |
Note : The procedures for the attribution of forest wood species to different categories shall be determined by an ordinance of the Government of Georgia.
21. Fees for the use of the wood resources of the state forest provided for by paragraph 2 of this article shall also be payable where appropriate activities are carried out in the territory specified by Decree No 1070 of 20 August 2010 of the Government of Georgia 'on the exclusion of areas (8106.9 ha) within the administrative boundaries of Tbilisi from the State Forest Reserves which were owned by it for the purposes of the development of the resort and recreation infrastructure of the capital and for the best state and public interests'.
3. The amount of fees for the use of wood and non-wood plant forest products and secondary wood materials, as well as species determined by the licence to use fir-cones, snowdrop bulbs and/or Cyclamen tubers referred to in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), extracted from the environment for the purpose of export, shall be determined for each kilogram, in accordance with the following table:
|
No |
Resources according to the groups of species |
Amount of fees (GEL/kg) |
|
1 |
Snowdrop bulbs, cyclamen tubers |
0.1 |
|
2 |
Fir cones |
0.60 |
|
3 |
Blueberry fruit |
0.01 |
|
4 |
Blueberry leaf |
0.01 |
|
5 |
Senecio rhombifolius |
0.01 |
|
6 |
Dog rose fruit |
0.01 |
|
7 |
Malus orientalis fruit |
0.01 |
|
8 |
Sea buckthorn fruit |
0.01 |
|
9 |
Yarrow flower |
0.01 |
|
10 |
Primula roots |
0.01 |
|
11 |
Primula flower |
0.01 |
|
12 |
Snowflake bulbs |
0.01 |
|
13 |
Barberry Fruit |
0.01 |
|
14 |
Hawthorn fruit |
0.01 |
|
15 |
Other species |
0.01 |
4. The amount of fees for the use of water resources shall be determined:
a) based on the groups of water objects, in accordance with the table given below:
|
Groups of water objects (including the names of types of water objects ) |
Amount of fees per cubic metre in GEL |
|
Group I (rivers of the Caspian Sea basin, lakes and other water reservoirs) |
0. 01 |
|
Group II (rivers of the Black Sea basin, lakes and other water reservoirs) |
0. 005 |
|
Group III ( Black Sea water) |
0. 003 |
b) the amount of fees per 1 m 3 of water for thermal power plants and irrigation systems shall be 1 per cent of the fees established for the respective water groups as set out in paragraph 4(a) of this article;
c) the amount of fees per 1 m 3 of water for hydro power plants shall be 0.01 per cent of the fees established for the respective water groups as set out in paragraph 4(a) of this article;
c1) for the use of natural water resources in the aquaculture construction as follows: per 1m3 of the aquaculture construction – GEL 0.8, for a pond – GEL 0.005, and for sea water – GEL 0.1;
d) the amount of fees for the use of fresh-water spring (surface and underground) resources for utility and rural water supply shall be 0.01 tetri per 1 m 3 of water.
5. The amount of fees for the use of fauna resources shall be determined in accordance with the species of fauna objects commonly found in Georgia as per the table given below:
|
Groups of fauna objects (including the names of species fauna objects) |
The amount of fees (for mammals and birds per each object of species, for fish and sea animals per one ton) in GEL |
|
Group I (bear)* |
1700 |
|
Group II (wild boar) |
100 |
|
Group III |
|
|
a) roe |
500 |
|
b) deer* |
1700 |
|
Group IV (wolf) |
100 |
|
Group V |
|
|
a) jackal |
15 |
|
b) fox |
50 |
|
c) badger |
20 |
|
d) marten |
20 |
|
e) raccoon dog, raccoon, nutria |
1 |
|
f) wild cat |
10 |
|
Group VI (hare) |
2 |
|
Group VII |
|
|
a) West Caucasian tur* |
1700 |
|
b) chamois* |
1350 |
|
c) snowcock, Caspian snowcock* |
220 |
|
d) wild goat* |
8350 |
|
Group VIII (other mammals) |
2 |
|
Group IX (pheasant) |
15 |
|
Group X |
|
|
a) rock partridge, wild duck |
4 |
|
b) mallard |
1 |
|
c) francolin |
1 |
|
d) partridge |
1 |
|
c) grouse, Caucasian grouse* |
1 |
|
Group XI (other birds) |
1 |
|
Group XII (freshwater fish and other hydrobionts) |
|
|
a) caucasian lamprey, chars, spiny loach, bitterling, chub, minnow |
5 |
|
b) gudgeon, common bleak, alburnus, alburnoides, blackbrow bleak |
10 |
|
c) crucian carp, gobiidae, common rudd |
15 |
|
d) perch, roach (common, Mtkvari, rutilus frisii*), chub (Caucasian), common bream, vimba, Caspian shemaya (herring), vendace |
25 |
|
e) Northern pike (pike), carp (silver carp and bighead carp), coregonus albula |
65 |
|
f) whitefishes, peled, grass carp, asp, common nase, common barbel, common carp, tench, barbel, luciobarbus mursa, varicorhinus |
80 |
|
g) astacus |
150 |
|
h) catfish, pike-perch, rainbow trout, brook trout |
200 |
|
i) trout (river/lake)* |
1500 |
|
j) other fish included in the Red List of Georgia |
250 |
|
k) other freshwater fish and other hydrobionts |
100 |
|
Group XIII (sea fish and other hydrobionts) |
|
|
a) sea coelenterate, ctenophora |
0,5 |
|
b) rapana |
3 |
|
c) family Blenniidae, family callionymidae |
10 |
|
d) sprat, silversides, cul |
15 |
|
e) anchovy, stingray, European pilchard (sardine), sardinella, alosa caspia (of Paliastomi lake and the Sea of Azov), crenilabrus tinca, sea carp, spicara smaris, greater weever (trachinus draco), stargazer (sea cow), ophidion, shore rockling, gobiidae, scorpion fish (scorpaena porcus), wedge sole, sea bass, mussel and other bivalve molluscs |
25 |
|
f) horse mackerel, whiting |
45 |
|
g) mullets (liza aurata, mugil cephalus, ligophorus pilengas and others), Atlantic bonito, alosa maeotica, mackerel, spiny dogfish |
65 |
|
h) red mullet, brown meagre (sciaena umbra), Bothus Ocellatus |
80 |
|
i) garfish, bluefish |
100 |
|
j) seahorse, garnele (shrimps) and other decapoda, gurnard |
150 |
|
k) umbrina cirrosa, lavrack (sea bass) |
200 |
|
l) psetta maeotica, eel |
250 |
|
m) other sea fish and other hydrobionts |
100 |
|
Group XIV (catadromous fish) |
|
|
a) Black Sea salmon* |
3000 |
|
b) stargeons* |
5000 |
|
Group XV (small cetaceans) |
|
|
a) tursiops truncates* |
25000 (per unit) |
|
b) white-sided dolphin |
2500 (per unit) |
|
c) harbour porpoise* |
1000 (per unit) |
Note : the species included in the Red List of Georgia are marked with asterisk “*”.
6. The amount of fees for withdrawing migratory birds from the environment shall be GEL10 per season.
Law of Georgia No 1504 of 2 June 2005 – LHG I, No 29, 21.6.2005, Art. 182
Organic Law of Georgia No 1757 of 23 June 2005– LHGI, No 36, 11.7.2005, Art. 234
Law of Georgia No 3497 of 24 July 2006 – LGH I, No 35, 3.8.2005, Art. 253
Law of Georgia No 4225 of 29 December 2006 – LHG I, No 5, 15.1.2007, Art.64
Law of Georgia No 5238 of 11 July 2007 – LHG I, No 29, 27.7.2007, Art. 307
Law of Georgia No 3774 of 28 October 2010– LHG I, No 63, 10.11.2010, Article 401
Law of Georgia No 4678 of 17 May 2011 – website, 1.6.2011
Law of Georgia No 5201 of 8 November 2011 – website, 14.11.2011
Law of Georgia No 802 of 10 July 2013 – web–site, 29.7.2013
Law of Georgia No 2149 of 21 March 2014 – website, 4.4.2014
Law of Georgia No 2958 of 24 December 2014 – website, 30.12.2014
Law of Georgia No 3674 of 29 May 2015 – website, 4.6.2015
Law of Georgia No 1286 of 20 September of 2017 – website, 27.9.2017
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Law of Georgia No 6409 of 24 June 2020 – website, 1.7.2020
Law of Georgia No 7025 of 15 July 2020 – website, 28.7.2020
Law of Georgia No 1102 of 15 December 2021 – website, 24.12.2021
Law of Georgia No 3888 of 30 November 2023 – website, 20.12.2023
Law of Georgia No 4027 of 15 December 2023 – website, 28.12.2023
Law of Georgia No 675 of 12 June 2025 – website, 16.6.2025
Article 6 – Procedure for payment and transfer of fees to the budget
1. Fees for the use of natural resources shall be paid not later than the 15th day of the month following the reporting month except for the following natural resources:
a) for the use of wood resources, on the 15th day of the month inclusive following the extraction of the wood resources from nature (felling), but not later than the date of their transportation out from the forest, except for the cases provided for in sub-paragraphs (b) and (c) of this paragraph;
b) for the personal consumption of wood resources by the local population, as well as for the use of wood resources by the budgetary agencies and the Patriarchate of Georgia, in advance, before the withdrawal of the resources from nature (felling);
c) for the use of wood resources extracted through the felling for special use, before transferring them to a buyer of wood resources as provided for by the legislation of Georgia;
d) for the use of the species determined by the licence to use fir-cones, as well as snowdrop bulbs and/or Cyclamen tubers referred to in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), for the purpose of export, - in advance, before obtaining the licence;
d1) for the use of wood and non-wood plant forest products and secondary wood materials (except for the species determined by the licence to use fir-cones, snowdrop bulbs and/or Cyclamen tubers referred to in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), for the purpose of export) by a legal entity − by not later than 1 March of the following calendar year, in accordance with the quantity of actually extracted natural resources as provided for by the ordinance on the Rules of Forest Use, approved by the Government of Georgia;
e) for the use of water utilised in farming, before 1 December of the corresponding year;
f) for hunting migrating birds, in advance, before the hunting starts, under the procedure prescribed by the authorised body;
g) for the use of mineral resources, after obtaining a licence to extract minerals (or for the use of minerals), in the case of mineral resources (except for mineral waters, underground fresh water for bottling, and carbon dioxide),once every six months, but not later than the 15th day of the following month; in the case of mineral waters and underground fresh water for bottling ,not later than the 15th day of the month following each quarter; in the case of carbon dioxide (gas CO2), every month, not later than the 15th day of the following month, based on an annual estimated volume under the appropriate plan for the exploitation of mineral resources , in equal parts, and where the volume exploited exceeds the annual estimated volume under the appropriate plan for mineral resources exploitation, according to the actual volume of exploited minerals.
Note : The procedures for the payment of fees for the use of natural resources under this sub-paragraph shall not apply to persons who are granted mineral extraction (or mineral use) licences for the purposes of their exploration and production only at the stage of the exploration of resources. If the above persons, while performing the exploration works, find it necessary to extract mineral resources for the purposes of their exploration, the fees for the use of natural resources shall be payable according to the volume of minerals actually extracted, not later than the 15th day of the following month.
h) (deleted – 5.7.2011, No 5033);
i) (deleted – 5.7.2011, No 5033);
j) for the use of Black Sea fish resources by a holder of a fishing licence, not later than the 15th July of each year according to the total volume of fish resources to be extracted based on the percentage of the annual fishing quota prescribed by the fishing licence;
k) for the use of objects of fauna, on the 15th day of the month inclusive following the receipt of a document for the extraction of objects of fauna (except for migrating birds) intended for hunting, but not later than the extraction (removal from natural environment) of the objects of fauna.
1 1 . Where a person is exempt from obtaining a licence to extract minerals under the procedure set out in the legislation of Georgia, fees for the licence-free extraction of minerals shall be payable in proportion to the volume determined by the resolution on the exemption from obtaining a licence to extract minerals, once every 3 months following the adoption of the resolution on the exemption from obtaining a licence, but not later than the 15th day of the month following the third month. Furthermore, if the resolution on the exemption from obtaining a licence to extract minerals does not determine the volume of minerals, or if the volume of minerals extracted exceeds the volume determined by the resolution on the exemption from obtaining a licence to extract minerals, fees shall be paid in accordance with the volume of minerals actually extracted.
2. The payer of fees for the use of natural resources shall submit the calculation for the resources specified in paragraphs 1 (except for paragraph 1(b), (d), (d1) and (f) of this article) and 1 1 of this article, to the tax authority within the time limits established for the payment of such fees in accordance with the procedures determined by the Minister of Finance of Georgia. In addition, the payer of fees for the use of natural resources specified in paragraph 1(g) and (j) of this article shall have the right not to submit the calculation, if the calculation has been submitted by the payer and the amount of fees for the object determined by a respective licence does not change throughout the following reporting periods.
Law of Georgia No 1757 of 23 June 2005– LHGI, No 36, 11.7.2005, Art. 234
Law of Georgia No 3497 of 24 July 2006 – LGH I, No35, 3.8.2005, Art. 253
Law of Georgia No 4225 of 29 December 2006 – LHG I, No 5, 15.1.2007, Art.64
Law of Georgia No 5238 of 11 July 2007 – LHG I, No 29, 27.7.2007, Art. 307
Law of Georgia No 2323 of 15 December 2009 – LHG I, No 46, 22.12.2009, Article 354
Law of Georgia No 2324 of 15 December 2009 – LHG I, No 46, 22.12.2009, Article 355
Law of Georgia No 2808 of 23 March 2010 –LHG I, No 15, 31.3.2010, Art. 95
Law of Georgia No 3291 of 2 July 2010 – LHG I, No 32, 6.7.2010, Article 199
Law of Georgia No 4390 of 11 March 2011 – web–site, 17.3.2011
Law of Georgia No 5033 of 5 July 2011 – website, 15.7.2011
Law of Georgia No 5201 of 8 November 2011 – website, 14.11.2011
Law of Georgia No 481 of 25 March 2013 – website, 5.4.2013
Law of Georgia No 2318 of 30 April 2014 –website, 13.5.2014
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Law of Georgia No 1102 of 15 December 2021 – website, 24.12.2021
Article 7 – Benefits
1. The volume (quantity) of minerals extracted in the course of the construction of metro, water supply and sewage systems, and underground structures for domestic and infrastructural purposes, shall be exempt from the payment of fees.
2. Fees shall be reduced by 70%:
a) for users who are engaged in scientific, cultural and educational activities related to the extraction of natural resources;
b) for users who are performing the restoration (reproduction) of natural resources by their own funding within the limits of restored (reproduced) volume (quantity) of resources.
3. Persons carrying out sanitary felling shall pay fees for the use of natural resources at the rate of 60% established for Category I of wood species under Article 5(2) of this Law.
4. In special circumstances, when firewood is provided as a result of social felling in accordance with the legislation of Georgia, on the basis of a decision of the Government of Georgia, the payment of fees for the use of natural resources regardless of wood category, shall be made in the amount established for Category IV of wood species under Article 5(2) of this Law.
Law of Georgia No 2918 of 8 April 2010 –LHG I, No 21, 22.4.2010, Art. 118
Law of Georgia No 4678 of 17 May 2011 – website, 1.6.2011
Article 8 – Special circumstances
1. (Deleted – 8.11.2011, No 5201).
2. Fees for the use of natural resources and fees for the use of wildlife species included in the 'Red List of Georgia' may be used for the calculation of damages in compensation for losses resulting from the illegal extraction of such resources.
Law of Georgia No 5201 of 8 November 2011 – website, 14.11.2011
Article 9 – Administration of the payment of fees
1. The payment of fees provided for by this Law shall be administered by tax authorities, except for the cases specified in the following sub-paragraphs of Article 6(1) of this Law:
a) fees specified in sub-paragraphs (b) and (d1), the payment of which shall be administered, within the scopes of their authority, by the Legal Entity under Public Law called the National Forestry Agency operating within the system of the Ministry of Environmental Protection and agriculture of Georgia, the Legal Entity under Public Law called the Agency of Protected Areas of Georgia operating within the system of the Ministry of Environmental Protection and agriculture of Georgia, and the Legal Entity under Public Law called the Ajara Forestry Agency operating within the system of the Department of Environmental Protection and Natural Resources, the subordinate agency of the Ministry of Agriculture of the Autonomous Republic of Ajara;
b) (deleted – 15.12.2021, No 1102);
c) fees specified in sub-paragraph (f), the payment of which shall be administered by the Department of Environmental Supervision, the state sub-agency of the Ministry of Environmental Protection and Agriculture of Georgia.
2. The tax authorities shall administer the payment of fees for the use of natural resources under the procedures laid down by the Tax Code of Georgia.
Law of Georgia No 3604 of 17 September 2010 –LHG I, No 54, 12.10.2010, Art. 356
Law of Georgia No 4390 of 11 March 2011 – website, 17.3.2011
Law of Georgia No 5749 of 2 March 2012 – website, 15.3.2012
Law of Georgia No 481 of 25 March 2013 – website, 5.4.2013
Law of Georgia No 1667 of 7 December 2017 – website, 14.12.2017
Law of Georgia No 5950 of 22 May 2020 – website, 28.5.2020
Law of Georgia No 1102 of 15 December 2021 – website, 24.12.2021
Article 9 1 – (Deleted)
Law of Georgia No 5749 of 2 March 2012 – website, 15.3.2012
Law of Georgia No 481 of 25 March 2013 – website, 5.4.2013
Article 9 2 – (Deleted)
Law of Georgia No 5749 of 2 March 2012 – website, 15.3.2012
Law of Georgia No 481 of 25 March 2013 – website, 5.4.2013
Article 10 – Liability
For the violation of this Law, payers of fees shall be subject to the imposition of sanctions and other penalties as provided for by the legislation of Georgia.
Law of Georgia No 3604 of 17 September 2010 –LHG I, No 54, 12.10.2010, Art. 356
Article 101 – Transitional provision
1. Before 1 January 2016, the amount of fee for 1 ton/1% of manganese shall be set as GEL 0.12.
2. The fees for the use of resources No 3-15 specified in the table provided in Article 5(3) of this Law shall apply before 1 January 2027, until the evaluation of the state of the said resources.
Law of Georgia No 2958 of 24 December 2014 – website, 30.12.2014
Law of Georgia No 1102 of 15 December 2021 – website, 24.12.2021
Article 11 – Entry into force of the Law
This law shall enter into force from 1 January 2005.
The President of Georgia M. Saakashvili
Tbilisi
29 December 2004
No 946– რს
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