Law No.887-XII of 1991 on enterprises.
This Law shall determine types and organizational forms of enterprises, rules of their foundation, registration, re-organization and liquidation, and organizational mechanism to conduct their business under conditions of transition to the market economy. Natural resources shall be possessed and used on a paid basis by enterprises pursuant to the prescribed procedures and when envisaged by Ukrainian legislative acts – on privileged terms. Owners of land and land users shall annually pay fees for land in the form of a land tax or lease payment.