Reprinted from: Reprinted from: Fundamental Laws andRegulations of VietnamThe GIOI PublishersHanoi 1993 ORDINANCE ON NATURALRESOURCES TAX (Excerpts ) CHAPTER I NATURAL RESOURCESSUBJECT TO TAX Article 1 All natural resourcesare under the public ownership andunder the exclusivemanagement of the State. Allorganisations andindividuals, Vietnamese or foreign,involved in theexploitation of resources shall pay naturalresources tax inaccordance with the provisions of this Law. Enterprises withforeign investment capital and businessjoint venturesentering into contracts before the day whenthis Ordinance comesinto force, which exploit and pay forresources inaccordance with the provisions set out inarticle 29 of the Lawon Foreign Investment in Vietnam,shall continue to payin the same manner and shall not payresources tax as setout in this Law. Article 2 Natural resourcessubject to tax as specified in this Lawshall include: 1.Minerals, metallicand non-metallic, including stone,sand, soil and gravel...