Circular No. 105/2010/TT-BTC dated July 23, 2010 of the Ministry of Finance guiding a number of articles of the Law on Loyalties and guiding the Government's Decree No. 50/2010/ND-CP dated May 14, 2010, which details and guides a number of articles of the Law on Loyalties
ATTRIBUTE
Circular No. 105/2010/TT-BTC dated July 23, 2010 of the Ministry of Finance guiding a number of articles of the Law on Loyalties and guiding the Government's Decree No. 50/2010/ND-CP dated May 14, 2010, which details and guides a number of articles of the Law on Loyalties
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 105/2010/TT-BTC | Signer: | Do Hoang Anh Tuan |
Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 23/07/2010 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Tax - Fee - Charge , Natural Resources - Environment |
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
THE MINISTRY OF FINANCE ------- No. 105/2010/TT-BTC | SOCIALISTREPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- Hanoi, July 23, 2010 |
CIRCULAR
GUIDING A NUMBER OF ARTICLES OF THE LAW ON ROYALTIES AND GUIDING THE GOVERNMENT'S DECREE NO 50/2010/ND-CP OF MAY 14, 2010, WHICH DETAILS AND GUIDES A NUMBER OF ARTICLES OF THE LAW ON ROYALTIES
---------------
THE MINISTRY OF FINANCE
Pursuant to November 25, 2009 Law No. 45/2009/QH12 on Royalties;
Pursuant to the 1993 Petroleum Law, Law No. 19/2000/QH10 Amending and Supplementing a Number of Articles of the Petroleum Law, and Law No. 10/2008/QH12 Amending and Supplementing a Number of Articles of the Petroleum Law;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration and Government's decrees detailing the Law on Tax Administration;
Pursuant to the Government's Decree No. 50/ 2010/ND-CP of May 14, 2010, detailing and guiding a number of articles of the Law on Royalties;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, powers, tasks and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the Law on Royalties as follows:
Part I
GENERAL PROVISIONS
Article 1. Scope of application
This Circular provides guidance on royalty payers; royalty-liable objects; royalty bases; royalty exemption and reduction; and on the implementation of the Government's Decree No. 50/2010/ND-CP of May 14. 2010. detailing and guiding a number of articles of Law No. 45/2009/ QH12 on Royalties: and a number of articles of Law No. 45/2009/QH12 on Royalties.
Activities of prospecting, exploring and exploiting crude oil and condensate (below collectively referred to as crude oil) and natural gas, associated gas and coal gas (below collectively referred to as natural gas) in Vietnam by organizations and individuals (below referred to as contractors) under the petroleum law involving the exploitation of natural resources are regulated by this Circular.
Article 2. Royalty-liable objects
Royalty-liable objects referred to in this Circular are natural resources in the mainland, islands, internal waters, territorial sea. exclusive economic zones and continental shelf under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:
1. Metallic minerals;
2. Non-metallic minerals;
3. Crude oil as specified in Clause 2. Article 3 of the 1993 Petroleum Law;
4. Natural gas as specified in Clause 3. Article 3 of the 1993 Petroleum Law;
Click Download to see full text
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
VIETNAMESE DOCUMENTS
ENGLISH DOCUMENTS
Others
Circular 105/2010/TT-BTC DOC (Word)
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192