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  4. > Vietnam’s Mining Fiscal Regime: H2 2015

Vietnam’s Mining Fiscal Regime: H2 2015

  • November 2015
  • -
  • Global Data
  • -
  • 13 pages

Synopsis
Timetric’s Vietnamese fiscal regime report outlines governing bodies, governing laws, licenses, rights and obligations, and tax-related information for seven commodities: iron ore, copper, gold, silver, nickel, coal and platinum.

Summary
Timetric's fiscal regime report covers Vietnam which has rich mineral deposits, which include coal, copper, gold, nickel and silver.

- The mining industry is governed by the Ministry of Natural Resources and Environment (MONRE), and the General 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.

Scope
The report outlines governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes mining royalty, enterprise income tax, depreciation rates, loss carry forward and value added tax (VAT).

Reasons To Buy
Gain an overview of Vietnam’s mining fiscal regime

Key Highlights
- Ministry of Natural Resources and Environment (MONRE) is the body responsible for the development and implementation of educational programs for land, as well as for raising awareness of policies and legislation on land agencies

- The Vietnam Environmental Administration (VAE) is the subsidiary body under MONRE. It is responsible for providing advice and assisting the minister of MONRE

- The General Department of Geology responsible for carrying out state functions on geology and mineral resources throughout the country

Table Of Contents

Vietnam’s Mining Fiscal Regime: H2 2015
Table of Contents
1 Executive Summary
2 The Vietnamese Mining Industry - Governing Bodies
2.1 Ministry of Natural Resources and Environment (Monre)
2.1.1 Vietnam Environmental Administration (VAE)
2.1.2 General Department of Geology and Minerals
3 The Vietnamese Mining Industry - Governing Laws
3.1 Mineral Law
3.1.1 Mineral strategy
3.1.2 Auction of mineral mining rights
4 The Vietnamese Mining Industry - Mining License
4.1 Mineral Exploration License
4.1.1 Duration
4.2 Mineral Mining License
4.2.1 Duration
5 The Vietnamese Mining Industry - Rights and Obligations
5.1 Rights
5.2 Obligations
6 The Vietnamese Mining Industry - Key Fiscal Terms
6.1 Mining Royalty
6.2 Enterprise Income Tax (EIT)
6.3 Depreciation
6.4 Loss Carry Forward
6.5 Value Added Tax (VAT)
7 Appendix
7.1 Abbreviations
7.2 Secondary Research
7.3 Primary Research
7.4 Contact Timetric
7.5 About Timetric
7.6 Timetric's Services
7.7 Disclaimer

List of Tables
Table 1: The Mining Industry in Vietnam - Fiscal Regime Terms and Other Taxes (%), 2015
Table 2: The Mining Industry in Vietnam - Royalty Rates (%), 2015
Table 3: The Mining Industry in Vietnam - Depreciation and Useful Life of Assets (Years) 2015

List of Figures
Figure 1: The Mining Industry in Vietnam - Commodity Mines at Different Stages (Number of Mines), 2015

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