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
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | Viet Nam |
| Year | 2015 |
| RGI Edition Year | 2017 |
| Topic | Revenue management, Tax policy and revenue collection |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions |
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 |
| Publisher | Unknown |
| 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 |