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Circular No. 105/2010/TT-BTC guiding a number of articles of the Law on Royalties and guiding Government’s Decree No. 50/2010/ND-CP of 14 May 2010 which details and guides a number of articles of the Law on Royalties.

Country/Territory
Viet Nam
Document type
Regulation
Date
2010
Source
FAO, FAOLEX
Original source
Công Báo Nos. 499-500, 21 August 2010, pp. 5-23.
Subject
Fisheries, Forestry, Mineral resources, Water
Keyword
Aquatic animals Aquatic plants Royalties/fees Non-timber products Timber Minerals Mining Surface water Groundwater
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Abstract

This Circular provides guidance on royalty payers, royalty-liable objects, royalty bases, royalty registration, royalty exemption and reduction, royalty calculation methods, and royalty declaration and payment.

Full text
English

References - Legislation

Implements

Order No. 22/2009/L-CTN on the promulgation of the Law on Royalties.

Legislation | Viet Nam | 2009

Keyword: Aquatic animals, Aquatic plants, Royalties/fees, Non-timber products, Timber, Minerals, Mining, Surface water, Groundwater

Source: FAO, FAOLEX