The parliament has determined the persons who will pay fee for product waste. The fee aims at reducing waste and was adopted with the second reading of the Waste Management Bill. The product waste tax will be paid by producers who market products, which after having been used become waste that may not be divided for collection, second hand usage, for recycling and/or used in conformity with the law. The amount of the product waste tax and the way to be paid is to be regulated by an Ordinance issued by the Council of Ministers. The tax is to be paid by marketers of plastic bags at the territory of Bulgaria. The Minister of Environment and Water determines by an Order the tax exempt  producers. Due  taxes for waste, imposed by an order that has entered into force, are collectable under duress by the national tax administration services, together with all due interest and expenses pursuant to the Tax Insurance Procedure Code. The Minister of Environment and Waters is obliged to draw up and submit to the Council of Ministers a Program for waste prevention and reduction, which becomes part of the National Plan for Waste Management. The law envisages the expenses for the waste collection, preliminary keeping, treatment and transportation to be assumed by the first producer of the waste or the current one who keeps it, or owns it, as well as by the marketers of mass waste producing products, determined in the law. When the waste producers are unknown the expenses for the environment’s rehabilitation are assumed by those who keep the waste.