Taxpayers shall estimate and pay the tax on extraction of natural resources, environmental pollution, disposal and use of hazardous goods as well as the packaging used for provision of their business activities, utilisation of disposable dishes and tableware etc. to the account specified by the local office of the State Revenue Service for the preceding quarter before the 20^th date of the following month.

Report on estimated natural resources tax for the preceding quarter shall be submitted by taxpayers to the local office of the State Revenue Service where they have registered as taxpayers by the 20^th date of the following month.

Report on extraction of natural resources and environmental pollution and the tax estimate shall be prior to submission by taxpayers to the local office of the State Revenue Service approved by the institution authorised by the Ministry of Environment. Report on the preceding quarter shall be submitted to the authorised institution for approval by the tenth date of the following month.

Taxpayers with the amount of the annual tax estimate according to the basic rate not exceeding 100 lats shall pay the tax for the current year and submit the report to the local offices of the State Revenue Service before January 20^th of the following year.

Allocation of payments to budget is carried out by local offices of the State Revenue Service (article 10 of the law "On Natural Resource Tax"; Cabinet of Ministers Regulations NR 555 "Procedure for Estimating and Payment of Natural Resources Tax" of 29.06.2004).