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Home»Law and Cases»Legislation»Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments.
Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments.
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The present Circular states that the exploitation of aquatic resource is liable to taxation. Exemptions are listed in Part I and Part IV; Part II deals with methods for calculating the amounts due. Part III establishes the registration, declaration and payment procedures.
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Circular No. 03/2002/TTBTC guiding the Tax Collection Management Regime applicable to aquatic resource-exploiting establishments.
