Decree on Royalties. Country/Territory Viet Nam Document type Regulation Date 1991 Source FAO, FAOLEX Subject Energy, Forestry, Mineral resources Keyword Energy conservation/energy production Hydropower generation Natural gas Oil Royalties/fees Timber Timber extraction/logging Non-timber products Forest management/forest conservation Minerals Mining Geographical area Asia, East Asian Seas, South-Eastern Asia Abstract The Decree provides for the payment of royalties on the exploitation of Vietnamese natural, mineral and energetic resources. The amount of royalties shall be calculated on the basis of the quantity of resources , the value of a unit of production and the particular royalty rate to be levied on the taxable value of the resources exploited. Full text English