Ecolex Logo
El portal del
derecho ambiental
Resultados de la búsqueda » Legislación

Decree No. 68/1998/ND-CP detailing the implementation of the Ordinance on Natural Resources Tax.

País/Territorio
Viet Nam
Tipo de documento
Reglamento
Fecha
1998
Fuente
FAO, FAOLEX
Fuente original
Công Báo No. 31, 10 November, 1998, pp. 3-8.
Materia
Recursos minerales, Agua, Especies silvestres y ecosistemas
Palabra clave
Minerales Hidrocarburos Tasa/impuesto Exploración Autorización/permiso Aguas continentales Desarrollo sostenible Desarrollo agrícola Fauna silvestre Flora silvestre Área marina Parques nacionales Bosques demaniales Restricciones para el uso Zona protegida
Área geográphica
Asia, Mares del Asia Oriental, Asia Sudoriental
Resumen

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.

Texto completo
Inglés

Referencias - Legislación

Implementado por

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.

Legislación | Viet Nam | 2007

Palabra clave: Minerales, Hidrocarburos, Tasa/impuesto, Aguas continentales, Desarrollo agrícola, Área marina, Parques nacionales, Bosques demaniales, Derechos/cánones, Zona protegida

Fuente: FAO, FAOLEX

Enmendado porr

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).

Legislación | Viet Nam | 2006

Palabra clave: Minerales, Hidrocarburos, Tasa/impuesto, Aguas continentales, Desarrollo sostenible, Área marina, Bosques demaniales, Fauna silvestre

Fuente: FAO, FAOLEX