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Circular No. 38/2010/TT-BTC guiding tax provisions applicable to organizations and individuals that transfer the rights to explore, exploit and process minerals.

Country/Territory
Viet Nam
Document type
Regulation
Date
2010
Source
FAO, FAOLEX
Original source
Công Báo Nos. 143-144, 1 April 2010, pp. 31-33.
Subject
Mineral resources
Keyword
Mining Minerals Authorization/permit Exploration Tax/levy
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Entry into force notes
This Circular enters into force 45 days from the date of its signing.
Abstract

This Circular provides for transfer tax rates applicable to organizations or individuals that are allowed to transfer their rights to explore, exploit or process minerals.

Full text
English

References - Legislation

Implements

Decree No. 160/2005/ND-CP detailing and guiding the implementation of the Law on Minerals and the Law amending and supplementing a number of articles of the Law on Minerals.

Legislation | Viet Nam | 2005

Keyword: Mining, Minerals, Institution, Authorization/permit, Exploration, Policy/planning

Source: FAO, FAOLEX