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Timetric’s Vietnam fiscal regime report outlines governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms covering 6 commodities: coal, iron ore, copper, gold, silver and nickel.
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The mining industry is governed by the Ministry of Natural Resources and Environment (MONRE), and the Department of the Geology and Minerals, under its supervision, manages the country's geology and mineral resources. The Mineral Law 2010 is the apex law for the country’s mining industry, and focuses on implementing new strategies and polices for mining operations.
The report outlines Vietnam’s governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms which includes, Mining Royalty, Enterprise Income Tax (EIT), Capital Gain Tax, Withholding Tax, Depreciation Rates, Loss Carry Forward and VAT.
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To gain an overview of Vietnam's mining fiscal regime.
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MONRE is the body responsible for the development and implementation of educational programs for land as well as raising awareness of policies and legislations on land agencies.
The Vietnam Environmental Administration (VAE) is the subsidiary body under MONRE, established according to the Prime Minister’s decision 132/2008/QD-TTg.
The Department of Geology and Mineral is a body under MONRE, responsible for carrying out state functions on geology and mineral resources throughout the country. It also performs the functions and powers as mentioned in the Articles of Decree 08/2004/QD-BTNMT on May 26, 2004.
Vietnam's Mineral Law 2010 is the current law governing the country’s mining industry. It came into effect from July 1, 2011, replacing the 1996 Mineral Law, and focuses on implementing new strategies and polices for mining operations.
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