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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