Circular No. 36/2016/TT-BTC on the implementation of tax regulation for organizations and individuals conducting the search, exploration and extraction of oil and gas under the Petroleum Law

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 2016
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5b: Do rules specify the royalty 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 Unknown
Author Ministry of Finance MOF
Source or API link http://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Thong-tu-36-2016-TT-BTC-thue-to-chuc-ca-nhan-tim-kiem-tham-do-khai-thac-dau-khi-304306.aspx
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute