Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments. País/Territorio Viet Nam Tipo de documento Reglamento Fecha 2002 Fuente FAO, FAOLEX Fuente original Công Báo No.Công Báo No. 9, 8 March 2002 and Công Báo No. 10, 15 March 2002, pp. 83-88. Materia Pesca Palabra clave Derecho de acceso Acuicultura Tasa/impuesto Registro Área geográphica Asia, Mares del Asia Oriental, Asia Sudoriental Entry into force notes The Circular entered into force on 1 February 2001. Resumen The present Circular states that the exploitation of aquatic resource is liable to taxation. Exemptions are listed in Part I and Part IV; Part II deals with methods for calculating the amounts due. Part III establishes the registration, declaration and payment procedures. Texto completo Inglés