Circular 78/2014/TT-BTC
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
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | Viet Nam |
| Year | 2014 |
| RGI Edition Year | 2017 |
| Topic | Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection |
| Document Type | Policy Document |
| RGI Sub-component | Taxation |
| RGI Questions | 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | Ministry of Finance |
| Author | Ministry of Finance |
| Source or API link | http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f6/examdocs/Vietnam%20Circular%2078-2014%20-%20Circular%20on%20Corporate%20Income%20Tax.pdf |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |