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Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments.

Pays/Territoire
Viet Nam
Type du document
Règlement
Date
2002
Source
FAO, FAOLEX
Source d'origine
Công Báo No.Công Báo No. 9, 8 March 2002 and Công Báo No. 10, 15 March 2002, pp. 83-88.
Sujet
Pêche
Mot clé
Droit d'accès Aquaculture Taxe/impôt Enregistrement
Aire géographique
Asie, East Asian Seas, Asie du Sud-Est
Entry into force notes
The Circular entered into force on 1 February 2001.
Résumé

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.

Texte intégral
Anglais