Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments. Country/Territory Viet Nam Document type Regulation Date 2002 Source FAO, FAOLEX Original source Công Báo No.Công Báo No. 9, 8 March 2002 and Công Báo No. 10, 15 March 2002, pp. 83-88. Subject Fisheries Keyword Access right Aquaculture Tax/levy Registration Geographical area Asia, East Asian Seas, South-Eastern Asia Entry into force notes The Circular entered into force on 1 February 2001. Abstract The present Circular states that the exploitation of aquatic resource is liable to taxation. Exemptions are listed in Part I and Part IV; Part II deals with methods for calculating the amounts due. Part III establishes the registration, declaration and payment procedures. Full text English