Ordinance on natural resources tax. Pays/Territoire Viet Nam Type du document Règlement Date 1993 Source FAO, FAOLEX Source d'origine Unofficial translation by the Strategy Project, Ministry of Forestry, 4 pp. Sujet Pêche, Forêts, Ressources minérales, Eau Mot clé Droit d'accès Pêche continentale Débarquement Taxe/impôt Gestion et conservation des pêches Bois Prélèvement d'eau Aire géographique Asie, East Asian Seas, Asie du Sud-Est Résumé 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. Texte intégral Anglais