Law No. 81/2015/QH13 dated June 24, 2015, State audit of Vietnam
This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.
Data and Resources
|Sector||Oil and Gas|
|RGI Edition Year||2017|
|Topic||Revenue management, Tax policy and revenue collection|
1.2.6b: Is the national tax authority required to audit extractive companies?,
1.2.6c: Is the national tax authority required to periodically be audited by an external body?,
2.1.2b: Do rules require that an external body periodically monitor the government's adherence to the numerical fiscal rule?
|Did this document contribute to RGI scoring?||Used for scoring|
|Are the RGI questions here tagged with law and/or practice||Law|
|Author||National Assembly National Assembly|
|Source or API link||http://thuvienphapluat.vn/van-ban/Ke-toan-Kiem-toan/Luat-kiem-toan-nha-nuoc-2015-282381.aspx|
|Maintainer||Natural Resource Governance Institute|
|Maintainer Email||Natural Resource Governance Institute|