Law on independent audit

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

Law on independent auditDOC
- Preview
- Download

Additional Info

Field	Value
Sector	Oil and Gas
Country	Viet Nam
Year	2011
RGI Edition Year	2017
Topic	Revenue management, State-owned enterprises, 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?, 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?, 1.4.3b: Do rules require a periodic audit of the SOE's financial statements 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?, 2.1.3b: Was the government's adherence to the fiscal rule externally monitored over the most recently completed audit timeframe?
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	National Assembly
Author	National Assembly National Assembly
Source or API link	http://rgi.nrgi-assessment.org/api/public/documents/VNM-2016-HY
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute