Circulars 32/2000/TT-BTC on the implementation of tax provisions for oil and gas exploration and exploitation activities

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

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Viet Nam
Year 2009
RGI Edition Year 2017
Topic Mandatory payment disclosure, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type Policy Document
RGI Sub-component Taxation
RGI Questions 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?,
1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?,
1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be transferred to the government?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher MOF
Author MOF MOF
Source or API link
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute