These Regulations prescribe: 1) procedures for the recording, tax calculation and payment for the use of natural resources, setting of limits, environmental pollution, and goods and products harmful to the environment; 2) procedures by which additional rates for the failure to observe norms for the recovery of packaging waste prescribed in the Packaging Law shall be applied; 3) procedures by which taxpayers who do not have tax debts and who finance the projects, the aim of which is, by carrying