New Circular guiding taxation of upstream oil and gas activities

18 March, 2016

The Ministry of Finance (“MoF”) has issued Circular 36/2016/TT-BTC dated 26 February 2016 guiding the taxation of upstream oil & gas (“O&G”) activities (“Circular 36”). Circular 36 takes effect from 12 April 2016 and shall apply from 2016 onwards. 

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Richard J. Irwin

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