Ecolex Logo
The gateway to
environmental law
Search results » Legislation

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