Decree No. 68/1998/ND-CP detailing the implementation of the Ordinance on Natural Resources Tax. Country/Territory Viet Nam Document type Regulation Date 1998 Source FAO, FAOLEX Original source Công Báo No. 31, 10 November, 1998, pp. 3-8. Subject Mineral resources, Water, Wild species & ecosystems Keyword Minerals Oil Tax/levy Exploration Authorization/permit Inland waters Sustainable development Agricultural development Wild fauna Wild flora Marine area National parks Public forest Use restrictions Protected area Geographical area Asia, East Asian Seas, South-Eastern Asia Abstract This Decree of the Government provides for implementation of Ordinance 5 of 1998 as amended. This Ordinance introduces in article 1 the duty of all organizations and individuals operating in the economic sector, including State enterprises and foreign enterprises, to pay a natural resources tax. Article 2 of this Decree specifies resources the exploitation of which shall be subject to tax: minerals, petroleum, gas, natural forest products, natural aquatic products, natural water, etc. This Decree further regulates calculation of tax base and the natural resources tax index, natural resources tax declaration, registration and payment, exemption from or reduction of tax, offences, and implementation of this Decree. The natural resources tax index is specified in the Schedule attached to the present Decree. Full text English References - Legislation Implemented by Circular No. 42/2007/TT-BTC guiding the implementation of the Government’s Decree No. 68/1998/ND-CP of 3 September 1998 detailing the implementation of the Ordinance on Royalties (amended) and Decree No. 147/2006/ND-CP of 1 December 2006 amending and supplementing a number of articles of Decree No. 68/1998/ND-CP. Legislation | Viet Nam | 2007 Keyword: Minerals, Oil, Tax/levy, Inland waters, Agricultural development, Marine area, National parks, Public forest, Royalties/fees, Protected area Source: FAO, FAOLEX Amended by Decree No. 147/2006/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 68/1998/ND-CP which details the implementation of the Ordinance on Natural Resource Tax (amended). Legislation | Viet Nam | 2006 Keyword: Minerals, Oil, Tax/levy, Inland waters, Sustainable development, Marine area, Public forest, Wild fauna Source: FAO, FAOLEX