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Ordinance on natural resources tax.

País/Territorio
Viet Nam
Tipo de documento
Reglamento
Fecha
1993
Fuente
FAO, FAOLEX
Fuente original
Unofficial translation by the Strategy Project, Ministry of Forestry, 4 pp.
Materia
Pesca, Bosques, Recursos minerales, Agua
Palabra clave
Derecho de acceso Pesca continental Desembarco Tasa/impuesto Manejo y conservación pesquera Madera Captación de agua
Área geográphica
Asia, Mares del Asia Oriental, Asia Sudoriental
Resumen

All natural resources are under the public ownership and under the exclusive management of the State. All organizations and individuals, Vietnamese or foreign, involved in the exploitation of resources shall pay natural resources tax in accordance with the provisions of this Law. Natural resources subject to tax as specified in this Law shall include: Minerals, metallic and non-metallic, including stone, sand, soil and gravel used as raw materials in industrial processes and small-scale handicrafts and industries, forest resources: timber firewood and others; fish and all other marine resources. Natural resources tax shall be calculated on the basis of the volume of output, the price charged per unit of production and the tax rate calculated according to the value of the particular resource exploited.

Texto completo
Inglés