THE MINISTRY OFFINANCECircular No. 38/2010/TT-BTC of March 19, 2010, guiding taxprovisions applicable to organizations and individuals that transfer the rightsto explore, exploit and process mineralsPursuantto the Law on Minerals and the Governments decrees detailing theimplementation of the Law on Minerals;Pursuantto current laws and ordinances on taxes, charges and fees, and the Governmentsdecrees detailing the implementation of these laws and ordinances;Pursuantio November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration, and the Governments documentsguiding the implementation of the Law on Tax Administration;Pursuantto the Governments Decree No. 118/ 2008/ND-CP of November 27, 2008, defining the functions, tasks,powers and organizational structure of the Ministry of Finance;Infurtherance of the Prime Ministers directing opinions notified in theGovernment Offices Official Letter No. 50/VPCP-KTTH of January 5, 2010,TheMinistry of Finance guides the implementation of tax regulatio...