The present Ordinance implements the Act of 26 September 2009 on incentive-tax on volatile organic compounds (Volatile Organic Compounds Tax Act). In particular, article 1 establishes that a tax shall be imposed on almost all types of volatile organic compounds. The text consists of 20 articles divided into 6 Parts as follows: Object and rate of tax (I); Exemption of tax and Volatile Compound Tax Balance Sheet (II); Levying of tax on national territory (III); Tax refund (IV); Tax-exempt volatile