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 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 Geographical area Asia, 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 Decre 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 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