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

Pays/Territoire
Viet Nam
Type du document
Règlement
Date
1998
Source
FAO, FAOLEX
Source d'origine
Công Báo No. 31, 10 November, 1998, pp. 3-8.
Sujet
Ressources minérales, Eau, Espèces sauvages et écosystèmes
Mot clé
Minéraux Hydrocarbures Taxe/impôt Exploration Autorisation/permis Eaux continentales Développement durable Développement agricole Faune sauvage Flore sauvage Aire marine Parcs nationaux Forêt publique Restrictions à l'utilisation Aire protégée
Aire géographique
Asie, East Asian Seas, Asie du Sud-Est
Résumé

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.

Texte intégral
Anglais

Références - Législation

Implementé par

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.

Législation | Viet Nam | 2007

Mot clé: Minéraux, Hydrocarbures, Taxe/impôt, Eaux continentales, Développement agricole, Aire marine, Parcs nationaux, Forêt publique, Royalties/redevances, Aire protégée

Source: FAO, FAOLEX

Amendé par

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).

Législation | Viet Nam | 2006

Mot clé: Minéraux, Hydrocarbures, Taxe/impôt, Eaux continentales, Développement durable, Aire marine, Forêt publique, Faune sauvage

Source: FAO, FAOLEX